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Responsable mais pas comptable

Author

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  • Françoise Quairel

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

Abstract

We use the two main theoretical perspectives analyzing traditional accounting disclosure : the firm as a nexus of contracts and agency theory on the one hand, and neo-institutional and legitimacy theory on the other, in order to assess the environmental and social reporting practices and the main international standardization process : Global Reporting Initiative (GRI). Through the accounting perspective, we analyze the standard-setting process and its actors, the stakes and limits of the conceptual framework and the report content ; we highlight the ambiguity of the role played by these reportings and their targeted users. From a technical point of view, this analysis provides evidence that GRI guidelines have to be strongly improved to become close to "generally accepted" accounting standard . From a political point of view, GRI appears as a private standardization institution promoting a framework for voluntary sustainability reporting faced with the risk of stronger disclosure requirements.

Suggested Citation

  • Françoise Quairel, 2004. "Responsable mais pas comptable," Post-Print halshs-00145129, HAL.
    • Handle: RePEc:hal:journl:halshs-00145129
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00145129v1
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    References listed on IDEAS

    as
    1. Michel Capron & Françoise Quairel, 2003. "Reporting Societal : Limites Et Enjeux De La Proposition De Normalisation Internationale " Global Reporting Initiative "," Post-Print halshs-00582742, HAL.
    2. David Owen & Tracey Swift & Christopher Humphrey & Mary Bowerman, 2000. "The new social audits: accountability, managerial capture or the agenda of social champions?," European Accounting Review, Taylor & Francis Journals, vol. 9(1), pages 81-98.
    3. repec:dau:papers:123456789/1166 is not listed on IDEAS
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