thesis subject :
To what extent can alternative accounting models and CSRD reporting promote the emergence of asocial and ecological dialogue within organizations ?
Thesis start date :
Octobre 2025
Name of thesis supervisor(s) :
Emmanuelle Nègre & Marie-Anne Verdier (LGTO, Toulouse)
Thesis abstract :
The objective of this thesis is to study how alternative accounting models and CSRD reporting can promote social and ecological dialogue within organizations. First, this research will examine the interdependence between the environmental and social aspects of the ecological transition. Next, it will study the role of accounting standards from a democratic perspective, involving the organizations’ stakeholders. To date, the accounting system has been locked into a technical vision with the mission of preserving financial capital. However, another type of accounting, known as dialogic accounting, is possible. This places people at the heart of organizations and seeks to preserve human and environmental capital in the same way as financial capital, encouraging organizations to reinvent their production systems with a view to greater restraint. The CSRD reporting directive, which has been in force since January 1, 2024, supports this approach by requiring companies to report on their environmental, social, and governance performance. Based on the premise that there can be no ecological transition without consideration of social issues, the thesis will focus particularly on the human dimension of this subject, taking a critical look at it. This research, which will use a multi-case study methodology, will allow for the experimentation of processes in different contexts. The thesis will thus contribute to empirical research on the implementation of dialogic accounting in organizations and the contribution of this type of accounting to the ecological transition.
