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 […]
Category: Comptabilité de la Soutenabilité
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 […]
Comment naissent les professions? Un exemple avec la comptabilité carbone.
Institutional work in the birth of a carbon accounting profession Within the emergent professional field of carbon accounting, the authors analyse the institutional work that gives birth to a nascent profession in a multi-actor arena, contributing to enhancing our understanding of the birth of professions – in their very first steps and infancy.The study employs […]