What socio-environmental accounting says about our relationship to the world

Ce que la comptabilité socio-environnementale dit de notre rapport au monde

Clément Carn ()
Additional contact information
Clément Carn: IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers, CEREGE [Poitiers] - Centre de recherche en gestion - UP - Université de Poitiers = University of Poitiers

Post-Print from HAL

Abstract: This paper focuses on socio-environmental accounting (SEA) methods in order to help inform the choice of both practitioners and standard setters. Through a comparative analysis of the main SES approaches, this paper highlights their different representations of the world and their implications for sustainability. We then show that the choices of accounting techniques reflect underlying representations of the world and shape the nature of accountability.

Keywords: socio-environmental accounting; responsibility; sustainability; comptabilité socio-environnementale; responsabilité; soutenabilité (search for similar items in EconPapers)
Date: 2023-03-15
New Economics Papers: this item is included in nep-env
Note: View the original document on HAL open archive server: https://hal.science/hal-03326310
References: Add references at CitEc
Citations:

Published in Entreprise & société, 2023, Entreprise & Société 2021 – 1, n° 9, 2021 – 1 (n° 9), pp.215-236. ⟨10.48611/isbn.978-2-406-12203-6.p.0215⟩

Downloads: (external link)
https://hal.science/hal-03326310/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03326310

DOI: 10.48611/isbn.978-2-406-12203-6.p.0215

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().