In this study we explore the association between environmental audit and the quality of environmental disclosure as measured by voluntary and timely disclosure. Relying on a multiple theory framework and using a sample of 81 French non-financial companies listed on the SBF 120 index covering the six-year period from 2012 to 2017, we found a positive and statistically significant relationship between the level of voluntary disclosure of environmental information and the environmental audit committee, the environmental auditor's BIG 4, debt levels, firm size, earnings management, and the industry. In addition, findings indicate that the environmental audit committee, CSR committee, the environmental auditor's BIG 4, earnings management, firm size, and the industry have an impact on the timely disclosure of environmental information. However, the regression of the results showed that there is no relationship between CSR committee and the level of the voluntary disclosure of environmental disclosure.

中文翻译：

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环境审计和环境披露质量

在本研究中，我们探讨了环境审计与以自愿和及时披露衡量的环境披露质量之间的关系。依托多元理论框架，以 2012 年至 2017 年 6 年期间在 SBF 120 指数上市的 81 家法国非金融公司为样本，我们发现环境信息自愿披露水平与信息和环境审计委员会、环境审计师的 BIG 4、债务水平、公司规模、盈余管理和行业。此外，调查结果表明，环境审计委员会、企业社会责任委员会、环境审计师BIG 4、盈余管理、公司规模和行业对环境信息的及时披露有影响。然而，