La gouvernance d’entreprise soutenable: quels enjeux comptables ?

Jennifer Bardy

Revue internationale de droit économique, 2021, vol. t. XXXV, issue 2, 207-218

Abstract: Nonfinancial reporting standards are only a facade on the road to integrating sustainability issues. Without action on the accounts of the company, no transformation, capable of satisfying contemporary societal requirements, can be initiated. Like foundations, accounting standards deliver ?one? representation of the company, its role, and how it can be governed. Accounting appears to support reflections on sustainable business.

Keywords: environmental accounting; sustainability; non financial reporting; double materiality; capital (search for similar items in EconPapers)
Date: 2021
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