Financial and Non-Financial Tools Useful for Exhaustive Corporate Environmental Disclosure and Practices
本文回应Charitou（2022）的评论，提出基于IAS/IFRS的12项财务环境网格和近100项非财务环境网格，用于全面分析企业环境披露与治理，并强调国家法规及环境、社会、经济支柱协同对提升企业社会责任的重要性。
This paper offers our insights concerning the issues raised by Prof. Charitou (2022) [Discussion of “The evolution of environmental reporting in Europe: The role of financial and non-financial regulation”. The International Journal of Accounting, 57, a–b] in commentaries on the article “The Evolution of Environmental Reporting in Europe: The Role of Financial and Non-Financial Regulation” [Barbu, E. M., Feleaga, L., & Ferrat, Y. (2022). The International Journal of Accounting, 57, c–d]. As suggested by Charitou (2022), we explain the pertinence of our financial environmental grid of 12 items based on IAS/IFRS, and we propose a complementary non-financial environmental grid of almost 100 elements useful to ensure an exhaustive analysis of corporate environmental disclosure and environmental governance. Furthermore, we analyzed the results through the influence of national regulation on environmental disclosure and practices, and we explain why it is important to work on the synergy among environmental, social, and economic pillars and with the Sustainable Development Goals (SDGs) to improve corporate social and environmental responsibility.