Centre d’Etudes et de Recherches Appliquées à la Gestion

This article offers the authors’ insights concerning the issues raised by Professor Trevor Wilkins in commentaries on the article “Mandatory environmental disclosures by companies complying with IAS/IFRS: the case of France, Germany and the UK” (Barbu et al., 2013). As suggested by Professor Wilkins, we demonstrate the utility of the international environmental reporting grid proposed in Barbu et al. (2014, Table 3): (1) for IASB policymakers and other regulatory bodies, (2) for companies to improve their environmental reporting, (3) for further research and (4) for understanding the economic and financial consequences of IAS/IFRS compliant environmental information.