This study extends research concerning environmental disclosures by examining a recent accounting object. It also continues the debate on normativity, with its analysis of disclosures subject to a changing regulatory framework.
Senn, J. (2018), "‘Comply or Explain’ If You Do Not Disclose Environmental Accounting Information: Does New French Regulation Work?", Sustainability Accounting (Advances in Environmental Accounting & Management, Vol. 7), Emerald Publishing Limited, Bingley, pp. 113-133. https://doi.org/10.1108/S1479-359820180000007005
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