Mesurer les impacts sociaux et environnementaux des activités humaines en « True Cost Accounting ». Les contributions possibles de la théorie des coûts-performances cachés

Laurent Cappelletti (), Hubert Tondeur, Henri Savall () and Véronique Zardet ()
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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]
Hubert Tondeur: IAE Lille - IAE Lille University School of Management - Lille - Université de Lille
Henri Savall: MAGELLAN - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon, ISEOR - Institut de Socio-économie des Entreprises et des ORganisations - Institut de socio-économie des entreprises et des organisations
Véronique Zardet: MAGELLAN - Laboratoire de Recherche Magellan - UJML - Université Jean Moulin - Lyon 3 - Université de Lyon - Institut d'Administration des Entreprises (IAE) - Lyon, Institut de socio-économie des entreprises et des organisations

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Abstract: The article addresses the question of measuring the social and environmental impacts of human activities in True Cost Accounting and the debates it gives rise to on the calculation of their costs and performances. To contribute to this debate, the article presents the convergences and specificities of the theory of hidden costs with the True Cost Accounting approach. Then it describes the contributions of its eponymous methodology for measuring the social and environmental impacts of human activities by illustrating it with three contrasting case studies of its application. The article explains how such measures sustain a sustainability management control, can feed into sustainability reporting and shed light on their standardization in IFRS or CSRD design.

Keywords: Coûts-performances cachés; Gestion des normes; True Cost Accounting; Reporting de durabilité; Contrôle de gestion de la durabilité (search for similar items in EconPapers)
Date: 2024-05-29
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Published in Congrès de l'association francophone de comptablilité contrôle, AFC, May 2024, Dijon, France

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-04857147

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