Social & Environmental Accounting
Social and environmental Accounting is an area in great expansion in corporations (for examples: carbonaccounting @ Danone, eP&L@ Kering, organizational LCA in Accor…). This increasing place is supported simultaneously by investors and public policies (GHG Protocol, integrated reporting, Art. 75 Grenelle 2 in France, European directive on sustainable development reporting).
In the social field, innovations change boundaries between private and public sector, between for-profit and non-for-profit organizations, and raise accounting and accountability issues. Laws as well as investors contribute to new funding systems such as Social Impact Bonds, which question the impact assessment.
Main research topics in this group are:
- Environmental accounting standardization
- Social and environmental performance measurement
- Assessing social impacts
- New actors: roles, competencies and new professions