Cet article a été initialement publié sur le site edhec.edu - 22/11/2024
This month, in the #EDHECVox newsletter "Is sustainability accounting set to change the game?", our professors highlight the silent revolution in accounting and reporting that has been at work in companies for the last twenty years, and which could contribute to significant change.
EDHEC Vox, our knowledge-sharing platform, aims to contribute to public debate, encourage critical thinking and develop innovation within companies.
These articles and interviews are part of an active dissemination policy of the knowledge produced in a wide range of fields: sustainable finance, digital, entrepreneurship, ethics, leadership, law, management, marketing, strategy, etc.
Now we know: no single tool, no magic wand, has enough power to slow our march towards an overheating world. But we also know that the response can only be plural.
Over the last two decades, companies have been undergoing a silent revolution in accounting and reporting which could, at its own level, contribute to significant change: a philosophical revolution, around the issues of value creation and destruction; a cultural one, on the weight of the sacrosanct figures and the growing role of diverse stakeholders; an organizational one, with new frameworks, approaches and jobs; and a regulatory one, that drives all the other aspects, under pressure from Europe.
This month, our professors specifically address this issue on the basis of their most recent academic work. The progress made and the obstacles encountered in ‘greening’ practices are at the heart of their current reflections and proposals.
In English - "Is sustainability accounting set to change the game?"
En français - "La comptabilité socio-environnementale peut-elle vraiment changer la donne ?"
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