Héroux, Sylvie http://orcid.org/0000-0002-8677-663X
Fortin, Anne http://orcid.org/0000-0001-5727-8650
Funding for this research was provided by:
Autorité des marchés financiers
Corporate reporting chair - ESG UQAM
Accounting Department ESG UQAM
Article History
Accepted: 12 October 2022
First Online: 18 November 2022
Declarations
:
: The authors have no relevant financial or non-financial interests to disclose.