Gilles Paché

TL;DR: In this paper, the authors investigated the relationship between environmental reporting and firm performance with regard both to levels and first differences simultaneously, based on the 120 largest publicly traded companies in France from 2007 to 2011, and found that shareholders interpret and perceive firms' environmental information disclosure differently than consumers.

TL;DR: In this paper, a case study carried out with a large French industrial company (FabIndus) specialised in the production of supplies destined to a large variety of business sectors is presented.

TL;DR: In this paper, the authors explore the paradigm shift that buyers must undergo when adopting a sustainable development approach and explore how supply management integrates environmental, social and economic criteria allowing a network of interlinked organizations to achieve long-term economic viability.

TL;DR: In this article, the authors investigated whether customer-related performance affects the value relevance of voluntary environmental reporting and found that shareholders are more focused on profitability-based performance (i.e., return on sales and return on assets) than on revenue based performance, when assessing the relevance of environmental reporting for firms operating in environmentally sensitive industries.

TL;DR: In this article, the authors investigated whether customer-related performance affects the value relevance of voluntary environmental reporting and found that shareholders are more focused on profitability-based performance (i.e., return on sales and return on assets) than on revenue based performance, when assessing the relevance of environmental reporting for firms operating in environmentally sensitive industries.