IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-02270164.html

The "trilemma" of non-financial reporting and its pitfalls

Author

Listed:
  • Pierre Baret

    (Excelia Group | La Rochelle Business School, CEREGE [Poitiers, La Rochelle] - Centre de recherche en gestion [EA 1722] - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université)

  • Vincent Helfrich

    (Excelia Group | La Rochelle Business School, IRIST - Institut de recherches interdisciplinaires sur les sciences et la technologie - UNISTRA - Université de Strasbourg)

Abstract

This research aims to show that the non-financial reporting tool collides with nexus of constraints which we will qualify as a “trilemma”: (1) the constraint linked to the complexity, the irreducibility and the scalability of corporate social responsibility (2) the constraint linked to inherent stakes of non-financial reporting (3) the constraint linked to company expectations. The inscription of the tool within the nexus of constraints can be more or less effective, depending on how the points of convergence or friction are managed between the different constraints. In this way, three categories of possible pitfalls appear. Idealistic reporting, lay reporting or technical reporting. To conclude we discuss the possibility that Integrated Reporting can be an “optimal” solution between these pitfalls and the limits of this possibility.
(This abstract was borrowed from another version of this item.)
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • Pierre Baret & Vincent Helfrich, 2019. "The "trilemma" of non-financial reporting and its pitfalls," Post-Print hal-02270164, HAL.
    • Handle: RePEc:hal:journl:hal-02270164
    DOI: 10.1007/s10997-018-9430-z
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a
    for a similarly titled item that would be available.

    Other versions of this item:

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Lucas Boucaud, 2021. "Pilotage ou reddition, à quoi et à qui sert le reporting extra-financier ? Une lecture structurationniste d’un système de contrôle de la RSE dans une multinationale française," Post-Print hal-03278759, HAL.
    2. Lucas Boucaud, 2021. "Pilotage ou reddition, à quoi et à qui sert le reporting extra-financier ? Une lecture structurationniste du système de gestion de la RSE dans une multinationale française," Post-Print hal-03361406, HAL.
    3. repec:ers:journl:v:xxiv:y:2021:i:4b:p:335-355 is not listed on IDEAS
    4. Pierre Baret, 2018. "La recherche-intervention au service de l'enseignement de la RSE," Post-Print hal-02159645, HAL.
    5. Marko Milojević & Mariusz Urbański & Ivica Terzić & Valeriy Prasolov, 2020. "Impact of Non-Financial Factors on the Effectiveness of Audits in Energy Companies," Energies, MDPI, vol. 13(23), pages 1-17, November.
    6. Marian Socoliuc & Cristina-Gabriela Cosmulese & Marius-Sorin Ciubotariu & Svetlana Mihaila & Iulia-Diana Arion & Veronica Grosu, 2020. "Sustainability Reporting as a Mixture of CSR and Sustainable Development. A Model for Micro-Enterprises within the Romanian Forestry Sector," Sustainability, MDPI, vol. 12(2), pages 1-34, January.
    7. Silvia Ruiz & Silvia Romero & Belen Fernandez‐Feijoo, 2021. "Stakeholder engagement is evolving: Do investors play a main role?," Business Strategy and the Environment, Wiley Blackwell, vol. 30(2), pages 1105-1120, February.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-02270164. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.