The environmental accounting is an important tool for understanding the role played by the natural environment in the economy.Based on a content analysis approach this paper aims to understand the potential effect of some environmental attributes and financial characteristics on corporate environmental disclosure.Content analyses had been carried out on the 2013-2015 annual reports of the leading French firms Listed on CAC 40.The Research results that indicate that the environmental disclosure is positively associated to environmental attributes such as a low amount of hazardous waste,the voluntary adoption of environmental initiatives.Financial attributes,such as firm size,the need for capital,profitability and capital spending,are positively associated with environmental disclosure quality.
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