Climate transition plans: an overlooked accounƟng research object remaining to be explored

Les plans de transition climatique: un objet de recherche comptable méconnu restant à explorer

Stéphane Trébucq (), Aurélie Viet Ha Tran Vu (), Amel Ben Rhouma (), Laurent Cappelletti (), Bruno Cohanier, Marie Cam Tu Doan (), Katia Lobre (), Jonathan Maurice () and K. M. Charles Zinsou
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Stéphane Trébucq: Institut d'Administration des Entreprises (IAE) - Bordeaux
Aurélie Viet Ha Tran Vu: LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - Cnam - Conservatoire National des Arts et Métiers [Cnam]
Amel Ben Rhouma: IUT Paris - Rives de Seine - Institut Universitaire de Technologie de Paris - Rives de Seine - UPCité - Université Paris Cité
Laurent Cappelletti: ISEOR - Institut de Socio-économie des Entreprises et des ORganisations - Institut de socio-économie des entreprises et des organisations, LIRSA - Laboratoire interdisciplinaire de recherche en sciences de l'action - Cnam - Conservatoire National des Arts et Métiers [Cnam]
Bruno Cohanier: EADA Business School, Arago 204, 08011-Barcelona, Spain
Marie Cam Tu Doan: Seneca College of Applied Arts and Technology (Toronto, Canada) - Seneca College of Applied Arts and Technology (CANADA)
Katia Lobre: MAGELLAN - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon
Jonathan Maurice: TSM - Toulouse School of Management Research - UT Capitole - Université Toulouse Capitole - Comue de Toulouse - Communauté d'universités et établissements de Toulouse - CNRS - Centre National de la Recherche Scientifique - TSM - Toulouse School of Management - UT Capitole - Université Toulouse Capitole - Comue de Toulouse - Communauté d'universités et établissements de Toulouse
K. M. Charles Zinsou: UT Capitole - Université Toulouse Capitole - Comue de Toulouse - Communauté d'universités et établissements de Toulouse

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Abstract: As part of the rollout of the CSRD (Corporate Sustainability Reporting Directive) and ESRS (European Sustainability Reporting Standards), the climate transition plan has emerged as a new focus for sustainability reporting. This recent context has given rise to a growing body of literature seeking to identify the theoretical frameworks used, the initial empirical findings, and the current limitations of research. It highlights two complementary approaches: communication theories, emphasizing the logic of legitimacy, signalling, and impression management, and organizational theories, emphasizing institutional pressures, dynamic capabilities, and internal coordination. Case studies reveal a high degree of heterogeneity in practices, ranging from substantial transformations to symbolic compliance. However, the literature remains incomplete in terms of the credibility criteria for plans, their effects on actual performance, and the underlying organizational processes. These findings open up research perspectives on the evaluation of the quality of transition plans and their ability to bring about effective transformations.

Keywords: CSRG; ESRS; climate transition plans; communication theories; organizational theories; credibility criteria for plans; case studies; théories organisationnelles; CSRD; plans de transition climatique; théories communicationnelles; critères de crédibilité des plans; études de cas (search for similar items in EconPapers)
Date: 2026-05-19
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Published in 47e congrès de l'Association francophone de comptabilité, May 2026, Nancy, France

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05640408

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