Responsable mais pas comptable
AbstractWe 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.
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Bibliographic InfoPaper provided by Paris Dauphine University in its series Economics Papers from University Paris Dauphine with number 123456789/311.
Date of creation: Jun 2004
Date of revision:
Publication status: Published in Comptabilité Contrôle Audit, 2004, Vol. 10, no. 1. pp. 7-36.Length: 29 pages
Global reporting initiative; Information comptable; Stakeolders; Responsabilité sociale des entreprises; Corporate social responsibility; Accountability; Institutionalization process;
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