Responsable mais pas comptable
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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|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|
|Contact details of provider:|| Web page: http://www.dauphine.fr/en/welcome.html|
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