Rendre Compte De L’Engagement Social Et Environnemental De L’Entreprise Par Les Comptes: Contribution Pour Un Cadre Conceptuel De Comptabilite Sociale Et Environnementale

The current question of the sustainable development is on the base of numerous problems which invite most of the fields of knowledge to reconsider as well their object of study as their philosophic foundation. Because he is just like the society an image of which he owes paradoxically of (re) produce, accounting is particularly concerned by this question. Because, of its capacity to inform in a context marked at the same time by the complexity of the facts to be treated, and by a diversity of expectations and parties to be satisfied, will depend at least partially, his legitimacy in the future. This communication underlines the tendency of reporting of commitment to employees and environmental to inform by statistical indicators and sometimes in a narrative way, so reporting without the accounts. The difficulty passing statistical indicators in a monetary evaluation, the rigidity of certain conventions and the basic premises of the traditional accounting model, are identified as being able to explain this difference between the social and environmental reporting, and the reporting of social and environmental accounting. The necessity of widening certain conventions and especially, the necessity of "re-basing" the company are suggested as essential milestones of an update of the traditional accounting model.