IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-03326310.html
   My bibliography  Save this paper

What socio-environmental accounting says about our relationship to the world
[Ce que la comptabilité socio-environnementale dit de notre rapport au monde]

Author

Listed:
  • Clément Carn

    (IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers, CEREGE [Poitiers] - Centre de recherche en gestion - UP - Université de Poitiers = University of Poitiers)

Abstract

This paper focuses on socio-environmental accounting (SEA) methods in order to help inform the choice of both practitioners and standard setters. Through a comparative analysis of the main SES approaches, this paper highlights their different representations of the world and their implications for sustainability. We then show that the choices of accounting techniques reflect underlying representations of the world and shape the nature of accountability.

Suggested Citation

  • Clément Carn, 2023. "What socio-environmental accounting says about our relationship to the world [Ce que la comptabilité socio-environnementale dit de notre rapport au monde]," Post-Print hal-03326310, HAL.
    • Handle: RePEc:hal:journl:hal-03326310
    DOI: 10.48611/isbn.978-2-406-12203-6.p.0215
    Note: View the original document on HAL open archive server: https://hal.science/hal-03326310
    as

    Download full text from publisher

    File URL: https://hal.science/hal-03326310/document
    Download Restriction: no
    File URL: https://libkey.io/10.48611/isbn.978-2-406-12203-6.p.0215?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    socio-environmental accounting; responsibility; sustainability; comptabilité socio-environnementale; responsabilité; soutenabilité;
    All these keywords.

    NEP fields

    This paper has been announced in the following NEP Reports:

    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-03326310. 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.