Responsable mais pas comptable: analyse de la normalisation des rapports environnementaux et sociaux

Françoise Quairel

ACCRA, 2004, vol. 10, issue 1, 7-36

Abstract: We use the two main theoretical perspectives analyzing traditional accounting disclosure : the firm as a nexus of contracts and agency theory on the one hand, and neo-institutional and legitimacy theory on the other, in order to assess the environmental and social reporting practices and the main international standardization process : Global Reporting Initiative (GRI). Through the accounting perspective, we analyze the standard-setting process and its actors, the stakes and limits of the conceptual framework and the report content ; we highlight the ambiguity of the role played by these reportings and their targeted users. From a technical point of view, this analysis provides evidence that GRI guidelines have to be strongly improved to become close to ?generally accepted? accounting standard. From a political point of view, GRI appears as a private standardization institution promoting a framework for voluntary sustainability reporting faced with the risk of stronger disclosure requirements.

Keywords: environmental and social reporting; corporate social responsibility; accountability; institutionalization process; stakeholders; GRI conceptual framework (search for similar items in EconPapers)
Date: 2004
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