Category: Comptabilité de la Soutenabilité

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 […]

Cracking a brick in the master’s house: counter practices as counter-accounts of difference and survival

In this text, the authors explore the empowering journey of a group of ten Black immigrant women in France and Senegal as they challenge oppressive systems rooted in gender, class, and race. Over the course of 13 years, the authors draw from diary notes and Black feminist perspectives, particularly Audre Lorde’s work on difference and […]

Leveraging stakeholder engagement for market value growth: Empirical evidence on sustainable development leadership in Europe

This study analyzes the impact of sustainable development leadership on firm performance. The context of the empirical analysis is the European region between 2010 and 2018. Sustainable development leaders are defined as the firms included in the Dow Jones Sustainability Index for Europe. To control for endogeneity problems caused by self-selection bias in the sample, […]

For an accounting translation of the Anthropocene: fuelling the debate on planetary boundaries

In this paper, researcher Richard Jabot seeks to problematize the need for debate in operationalizing the planetary boundaries framework when accounting for the Anthropocene. The paper’s aim is achieved through a literature review focusing on the assumptions around the Anthropocene, planetary boundaries and organizations. The author conducted an integrated review of 91 documents discussing the […]

BOOK CHAPTER: LOOKING THROUGH A GLASS DARKLY – TRANSPARENCY AS A MISGUIDED REGULATORY INSTRUMENT IN CORPORATE GOVERNANCE

Authors  Wafa Khlif, Finn Janning and Coral Ingley have published a chapter (Looking through a glass darkly – transparency as a misguided regulatory instrument in corporate governance) in the book Sustainability in Public Procurement, Corporate Law and Higher Education. The  book sheds light on contemporary changes in law and Policy at the global level to efficiently […]