12th Symposium on Accounting Research

Sustainable reporting : Developments, challenges and standardization

Friday December 1, 2023 from 9 am to 5 pm
Pierre Mendès-France conference center - 139, rue de Bercy - 75012 Paris

In the context of increasing standardisation of sustainable reporting at both European and international level, this symposium on accounting research have gathered together academics, international standard setting representatives, finance and accounting directors, chartered accountants and external auditors around series of round tables to discuss the latest developments and the challenges of this standardisation. A series of academic presentations and round tables have addressed the operationalisation of sustainability reporting, the role of ANC in implementing this reporting and the connectivity between financial and sustainable reporting. A day rich in debates for an overview of the current challenges faced by our society.
Programme version_anglaise-resize17x14.jpg
Program and Speakers   version_anglaise-resize17x14.jpg 

Detailed presentation of the day

Materials : Morning   /  Afternoon

Research paper support to the sequences
: "presentation - discussions"

1. Convergence des reporting de durabilité
Article académique présenté par Hervé Stolowy et Luc Paugam, discuté par Eric Duvaud

2. Intégration des enjeux climatiques dans les états financiers
Etude réalisée par Isabelle Martinez et Walid Ben Amar et discuté par Martine Léonard

3. Connectivité des reporting financiers et extra-financiers
Article académique présenté par Sophie Giordano-Spring et Bastien David et discuté par Marie Seiller