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Responsable mais pas comptable

  • Quairel, Françoise
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    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.

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    Paper provided by Paris Dauphine University in its series Economics Papers from University Paris Dauphine with number 123456789/311.

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    Date of creation: Jun 2004
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    Publication status: Published in Comptabilité Contrôle Audit, 2004, Vol. 10, no. 1. pp. 7-36.Length: 29 pages
    Handle: RePEc:dau:papers:123456789/311
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