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Non-financial reporting and comprehensive accounting: current developments and uses. Methods and tools for the integration of social and environmental externalities in sustainable business models - state of the art and case studies

Summary

As companies embark on the ecological transition, they need to adopt a broader approach to Corporate Social Responsibility (CSR) that takes account of current environmental and social issues. This adoption is generally marked by the introduction of an Extra-Financial Reporting (EFR) approach, based more occasionally on the introduction of Extra-Financial Accounting (EFA). The significant acceleration in the deployment of these tools over the last ten years or so warranted an analysis of the state of development of these methods and the reality of their use.

With this in mind, the study presents a review of the literature on the REF and CEF approaches: scientific and regulatory publications and grey literature. This information is then cross-referenced with data from interviews with experts and CEF method implementers. To provide an overview, summary sheets of the REF and CEF approaches analysed were produced.

This work has led to a presentation of the respective perspectives of REF and CEF in terms of future developments in usage. While it appears that these tools will grow in importance in the years to come, their current capacities appear limited by the knowledge available and the level of maturity. Methodological and software developments are still needed to give them a full role.

Keywords: Rapportage Extra-Financier, Comptabilité Extra-Financière, Développement Durable, Modèles d’affaires soutenables, Triple Bottom Line, Triple Depreciation Line, Extra-Financial Reporting, Extra-Financial Accounting, Sustainable Development, Sustainable Business Models
/en/key-subjects/6/234-non-financial-reporting-and-comprehensive-accounting.htm

Publication date: January 2022

Achievement: APESA

Reference: RECORD, Rapportage et comptabilité extra-financiers : quelle maturité des méthodes pour quels usages possibles ? Méthodes et outils de prise en compte des externalités environnementales et sociales dans les Modèles d’Affaires Soutenables – État de l’art et retours d’expériences, 2022, 146 p, n°20‑0720/1A


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