Comment crédibiliser le reporting sociétal ?

Abstract

Résumé Alors que le reporting sociétal tend à se généraliser, de nombreuses questions restent en suspens. En considérant que les managers diffusent volontairement les seules informations qui sont de nature à accroître la valeur de l’entreprise, il convient de se demander si les informations sociétales permettent de contribuer à l’appréciation de la valeur globale de l’entreprise. Cette interrogation appelle des questionnements théoriques jusqu’alors non résolus : Quelle est l’utilité du reporting sociétal pour les utilisateurs ou le marché financier ? Comment se positionne-t-il par rapport au reporting financier ? ou encore quels sont les enjeux de sa vérification ? La synthèse des travaux théoriques et empiriques antérieurs laisse entrevoir une voie de recherche encore peu explorée concernant la vérification des informations sociétales.

Le contrôle de gestion environnemental : quels rôles pour le contrôleur de gestion ?

“…Contrary to the standard literature, a very small number of authors argue (but do not show empirically) that financiers, in the general sense, may have a full role to play in exercising environmental responsibility (Quairel 2004), notably in terms of enhancing the credibility of environmental reporting and strengthening investor confidence (Rivière-Giordano 2007). For Sobczack (2011), they may even become a vital support to managers as well as to sustainable development heads by developing the management tools necessary for addressing environmental issues and communicating them to stakeholders.…”

“…If the controllers are not part of this process, it is because they remain confined to the accounting and finance domain (Capron and Quairel 1998, Wilmshurst and Frost 2001, Quairel 2006, Rivière-Giordano 2007, Berland 2007, Caron and Fortin 2010. "They have been sidestepped by other support staff pursuing, closer to the operating teams, the same goals" (Bouquin 2010, p. 143).…”

“…This in turn led to the emergence of environmental, or green, accounting. Following the pioneering work of Gray (1992), Christophe (1995), and Schaltegger et al (1996), the study of this new subject was first developed in the accounting and reporting literature (Gray and Bebbington 2001, Quairel 2004, Cormier and Magnan 2007, Milne and Gray 2007, Rivière-Giordano 2007, Déjean and Martinez 2009, Depoers 2010, before being taken up by the management control field, where publications relating to environmental management control have grown rapidly over the last ten years (Marquet-Pondeville 2003;Janicot 2007;Caron et al 2007;Moquet 2008;Henri and Journeault 2010; Schaltegger 2011; Renaud 2013a,b; Antheaume 2013 etc. ).…”

Identifying a Convergence between Non-Financial Information and Islamic Accounting for Islamic Decision Usefulness: A Review and Synthesis

“…Research issues could be conducted through many angles. The non-financial information research issues include, inter alia, audit-modes and strategy and corporate governance to examine the credibility of non-financial information (O'Dwyer, 2011;O'Dwyer et al, 2011;Gillet-Monjarret & Martinez, 2012;Rivière-Giordano, 2007;Olson, 2010;Depoers, 2010) and to investigate the linkage between non-financial information attributes and management and control (Janicot, 2007;Berthelot et al, 2003;Essid & Berland, 2011;Poincelot and Wegmann, 2005;Karim et al, 2018;Ikram et al, 2019). All of these themes and issues as abovementioned could also be applied in sharia-compliant firms in countries and institutions either adopting or not yet adopting AAOIFI.…”

Les configurations de contrôle interactif dans le domaine environnemental

“…No management controller was interviewed, since the literature (Quairel 2004, Berland 2007, Rivière-Giordano 2007 emphasizes the limited (possibly even non-existent) role of management controllers in CSR fields. This observation was confirmed by the interviewees.…”