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Quel standard international pour le reporting non-financier?

Le reporting non-financier est devenu stratégique et politique. J'ai développé le sujet pour les étudiants de la Toulouse School of Management le 14 janvier dernier. Voici quelques extraits.


En 2019, la France a pris le leadership européen, et souhaite une révision majeure de la directive non-financière.



A la fois, pour la première fois, les Etats-Unis ont commencé à prendre le sujet au sérieux, créant de l'inquiétude sur l'avenir d'un standard international: y aura-t-il, comme en comptabilité financière, 2 standards et non 1?


En 2019, plusieurs moments clés ont donné des indications sur l'avenir du possible standard international.



Tout d'abord, quelle place pour le SASB, surtout après la guerre déclarée avec la GRI?



Quel rôle pour l'lASB (et/ou le FASB)?



Les 3 pistes qui se dessinent:


1/ un rôle pour le SASB

2/ un rôle pour l'Europe (voir aussi mon blog sur le green new deal)



3/ un rôle pour l'IASB?


Voici mes sources:


FT: https://www.ft.com/content/0dd92570-a47b-11e9-974c-ad1c6ab5efd1 (on US)

FT: https://www.ft.com/content/727862e4-d760-11e9-8f9b-77216ebe1f17 (on Japan)

FT: https://www.ft.com/content/553953f4-b312-11e9-8cb2-799a3a8cf37b (on sustainability accounting becoming the norm)

FT: https://www.ft.com/content/098258d6-0bc6-11ea-bb52-34c8d9dc6d84 on Robecosam being bought)

CRD: https://corporatereportingdialogue.com/wp-content/uploads/2016/03/Statement-of-Common-Principles-of-Materiality.pdf

Video Datamaran: https://www.youtube.com/watch?v=ICtz5dLZhzg

ANC: http://www.anc.gouv.fr/cms/sites/anc/accueil/recherche/etats-generaux-de-la-recherche-c/8emes-etats-generaux--2018.html

ANC: http://www.anc.gouv.fr/files/live/sites/anc/files/contributed/ANC/4.%20Qui%20sommes-nous/Communique_de_presse/Report-de-Cambourg_extra-financial-informations_May2019_EN.pdf (report in English)

ANC: http://www.anc.gouv.fr/files/live/sites/anc/files/contributed/ANC/3.%20Recherche/B_Appels%20%C3%A0%20projets/2017/First_report_ANC_final_version_GIBASSIER_ADAMS_JEROME_2019-07-24.pdf (report on IR diffusion, July 2019)

Doughnut Economics: https://www.kateraworth.com/

UNRISD: http://www.unrisd.org/80256B3C005BCCF9/(LookupAllDocumentsByUNID)/CBE444C58139C45A8025848C00547012?OpenDocument

Academic paper Bebbington and Larrinaga (2014): https://www.sciencedirect.com/science/article/pii/S036136821400004X

Academic papers:

Botzem and Dobusch (2012), « Standardization Cycles: a process perspective on the Formation and Diffusion of Transmational Standards »

Czarniawska and Sevon (2006), « Global Ideas, How Ideas, Objects and Practices Travel in the Global Economy »

Ansari et al. (2010), « Made to Fit: How Practices Vary as They Diffuse », Academy of Management Review

Canning and O’Dwyer (2013), « The dynamics of a regulatory space realignment: Strategic responses in a local context », Accounting, Organizations and Society

Malsch and Gendron (2011), « Reining in auditors: On the dynamics of power surrounding an ‘‘innovation’’ in the regulatory space », Accounting, Organizations and Society

Eumedion: https://en.eumedion.nl/clientdata/217/media/clientimages/2019-10-green-paper-international-non-financial-information-standard-setter3.pdf?v=191204132854

Agefi: https://www.agefi.fr/regulation/actualites/quotidien/20190625/l-europe-devra-proposer-referentiel-l-information-277726

FT: https://www.ft.com/content/b9bdd50c-f669-3f9c-a5f4-c2cf531a35b5

FT: https://www.ft.com/content/b181eec4-11ee-11ea-a225-db2f231cfeae (Bruno Le Maire Interview)

Blog: https://www.dgibassier.fr/post/the-european-green-new-deal-how-will-this-impact-accounting-finance (on the Green New Deal and Accounting)

Green New Deal Announcement: https://ec.europa.eu/info/sites/info/files/european-green-deal-communication_en.pdf

The Guardian: https://www.theguardian.com/business/2019/oct/08/corporations-told-to-draw-up-climate-rules-or-have-them-imposed

Datamaran: https://www.datamaran.com/non-financial-reporting-directive/

ACCA: https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2016/may/mapping-sustainability-reporting-landscape.html

CRD: https://corporatereportingdialogue.com

Academic papers:

Brown et al. 2009, « The rise of the Global Reporting Initiative: a case of institutional entrepreneurship », Environmental Politics

Etzion and Ferraro, 2010 « The Role of Analogy in the Institutionalization of Sustainability Reporting », Organization Science

Gibassier, D. 2015, "The corporate reporting landscape: a market for virtue or the virtue of marketization?", Sustainability Accounting, Management and Policy Journal, Vol. 6 No. 4, pp. 527-536.

N. Rowbottom & J. Locke 2015, « The emergence of <IR>, Accounting and Business Research »

FT: https://www.ft.com/content/b9bdd50c-f669-3f9c-a5f4-c2cf531a35b5 (GRI leading reporting framework in the US)

Academic Papers:

Gibassier, D. (2018), « Sustainability Accounting Standards in the USA – Procedural Legitimacy: Governance, Participation and Decision-making Processes », published in Measuring and Controlling Sustainability: Spanning Theory and Practice edited by Adam Lindgreen, Christine Vallaster, Shumaila Yousafzai, and Bernhard Hirsch published by Routledge Aldershot

Eumedion Green Paper: https://en.eumedion.nl/clientdata/217/media/clientimages/2019-10-green-paper-international-non-financial-information-standard-setter3.pdf?v=191204132854

FT on SASB: https://www.ft.com/content/b9bdd50c-f669-3f9c-a5f4-c2cf531a35b5

IASB: https://www.ifrs.org/news-and-events/2017/09/iasb-chairmans-speech-the-times-the-are-achangin/

IASB: https://www.ifrs.org/news-and-events/2019/11/the-iasb-from-financial-to-integrated-standard-setter/

Olivier Guersent (EU, DG FISMA), ANC Video: http://www.anc.gouv.fr/cms/sites/anc/accueil/recherche/etats-generaux-de-la-recherche-c/9emes-etats-generaux--2019.html

Eco-Business: https://www.eco-business.com/news/as-businesses-call-for-harmony-in-sustainability-reporting-standards-body-bosses-clash-in-singapore/

Elaine Cohen’s blog: http://csr-reporting.blogspot.com/2019/09/sasb-hot-air-gri-cold-shower.html

Elaine Cohen’s blog: http://csr-reporting.blogspot.com/2019/09/gri-sasb-sector-specificity-question.html

UN Global Compact: https://www.unglobalcompact.org/take-action/action-platforms/sdg-reporting

Vidéo: https://www.youtube.com/watch?v=nphZ8mjkc6M (P.Druckman)

Vidéo:https://www.youtube.com/watch?v=b37pxf734ns (Wim Bartels) à introduction of CRD

https://www.reportingexchange.com

https://www.cdsb.net/corporate-reporting/999/which-esg-issues-are-most-important-corporate-sustainability

https://en.eumedion.nl/clientdata/217/media/clientimages/2019-10-green-paper-international-non-financial-information-standard-setter3.pdf?v=191204132854

Donato Colace’s Linkedin post for the photo from Accountancy Europe

Agefi: https://www.agefi.fr/regulation/actualites/quotidien/20190625/l-europe-devra-proposer-referentiel-l-information-277726

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