Résumé
If this new decade starts with many promises, the last 45 years have been contrasted between attempts to disprove the existence of climate change and to organize its resilience through a series of international environmental gatherings such as the Kyoto Protocol (1997), the COP 21 (2015) or the COP 26 (2021). Indeed, since the 2000s, regulation has been strengthened and many voluntary standards (GRI, CDP, IIRC, TCFD) have emerged to complement the existing regulatory framework while responding to society's expectations. The thesis consists of three research articles with a common subject of study: climate reporting. The general objective of the thesis is to establish a link between scientific knowledge, society's expectations and institutional responses of companies through climate reporting on global warming.