RE-SEARCHING, RE-TEACHING, RE-PRACTICING GOVERNANCE: TOWARD A NEW PARADIGM FOR ‘BUEN VIVIR’ AND SUSTAINABILITY

CALL FOR PAPERS adressing the urgent need for a paradigm shift in confronting global challenges such as climate change, inequality, and social tensions. Despite efforts to promote ethics, sustainable development, and sustainability, we argue that current approaches are insufficient to achieve “buen vivir” – a concept rooted in the Quechua philosophy of “sumak kawsay” emphasizing […]

A Literature Review of Competencies, Educational Strategies, and Challenges for Sustainability Reporting and Assurance

Recent years have witnessed a significant shift in stakeholder demands for relevant and reliable sustainability related disclosure, reporting and assurance. In response, the accountancy profession has worked to prepare its professionals to address stakeholder demands and meet the intrinsic needs of society with regard to the disclosure, reporting, and assurance of this information. Implicit in […]

Tensions dans la quantification : faire compter l’égalité entre les femmes et les hommes

Cet article examine l’opérationnalisation de l’égalité entre les femmes et les hommes au sein de la SNCF au travers de l’action des organisations syndicales. L’analyse met en avant le rôle crucial des organisations syndicales dans les négociations pour l’égalité femmes-hommes, soulignant leur utilisation stratégique d’outils statistiques et leur implication dans la collecte d’informations pour définir, […]