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

Author

Listed:
  • Pierre Baret

    (Excelia Group | La Rochelle Business School)

  • Vincent Helfrich

    (LHSP - Laboratoire d'Histoire des Sciences et de Philosophie - Archives Henri Poincaré - UL - Université de Lorraine - CNRS - Centre National de la Recherche Scientifique, Excelia Group | La Rochelle Business School)

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.)

Suggested Citation

  • Pierre Baret & Vincent Helfrich, 2017. "The "trilemma" of non-financial reporting and its pitfalls," Post-Print hal-03080894, HAL.
    • Handle: RePEc:hal:journl:hal-03080894
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    Cited by:

    1. is not listed on IDEAS
    2. 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.
    3. 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.
    4. repec:ers:journl:v:xxiv:y:2021:i:4b:p:335-355 is not listed on IDEAS
    5. Pierre Baret, 2018. "La recherche-intervention au service de l'enseignement de la RSE," Post-Print hal-02159645, HAL.
    6. 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.
    7. 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.
    8. 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.

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