Co-auteur : Maxime Lucet (étudiant Master PSE)

Résumé : The commitment of companies to the transition process to a low carbon, circular and sustainable economy in France relies, alongside other regulatory instruments, on mandatory public disclosure of information. Several laws have been passed in the 2000s that contribute to increase both the quantity and verifiability of available information. In this ongoing study, we provide a qualitative analysis of companies environmental and climate reporting in the lights of developments in disclosure legislation. We detail an NLP pipeline used to create and analyze a dataset of about 120k pages of publicly available reports from 27 French companies over 12 years. We highlight that, despite the legislation influenced companies discourse towards greater compliance, firms have heterogeneous practices regarding public disclosure of information.