Responsable mais pas comptable

Françoise Quairel ()
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Françoise Quairel: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

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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: nvironmental and social reporting; stakeholders; GRI conceptual framework. Environmental and social reporting; Corporate social responsibility; Accountability; Institutionalization process; conceptual framework.; Responsabilité Sociale des Entreprises; Institutionnalisation; Parties prenantes; Cadre conceptuel; GRI; Rapports environnementaux et sociaux (search for similar items in EconPapers)
Date: 2004
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00145129v1
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Citations: View citations in EconPapers (29)

Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2004, 10 (1), pp.7-36

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