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Normaliser le reporting de la durabilité en Europe : rendre compte ou « agir à distance » ?

Author

Listed:
  • Rouba Chantiri-Chaudemanche

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

  • Céline Michaïlesco

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

Nous observons un développement récent et rapide des normes de reporting en matière de développement durable (sustainability reporting standards), désigné par RDD dans la suite du chapitre, par les instances chargées initialement de l'élaboration des normes comptables [Lai et Stacchezzini, 2021]. C'est ainsi que l'EFRAG (European Financial Reporting Advisory Group), qui conseille l'Union européenne en matière de suivi des normes comptables internationales (IFRS), s'est vu confier la mission en 2021 de développer des normes de RDD en cohérence avec la proposition de directive CSRD (Corporate Sustainability Reporting Directive). De son côté, l'IFRS Fondation, qui chapeaute l'IASB (International Accounting Standards Board) chargé de développer les normes IFRS, a créé en novembre 2021 l'ISSB (International Sustainability Standards Board), avec la mission de développer des normes en la matière. Les projets de normes respectifs de ces deux organismes ont été soumis à consultation, de manière concomitante, jusqu'à la fin de l'été 2022.

Suggested Citation

  • Rouba Chantiri-Chaudemanche & Céline Michaïlesco, 2023. "Normaliser le reporting de la durabilité en Europe : rendre compte ou « agir à distance » ?," Post-Print hal-04560772, HAL.
    • Handle: RePEc:hal:journl:hal-04560772
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