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Delphine GIBASSIER

Associate Professor

  • Finance Department

Teaching Domains

Management Control
Corporate Social Responsibility
Accounting for sustainable development
Internal control

Research Domains

Accounting for Sustainable Development
Management Responsable
Multi-capital accounting

Curriculum vitae

Phd in Business Administration (Accounting & Control)
HEC Paris, France (2014)

Environmental Management Accounting Development in France: institutionalization, adoption and practice

Master of Research
IAE Paris, France (2010)

Master in Auditing, Management Control and Information Systems
SKEMA Business School, France (2005)

Bachelor of Business Administration
Neoma Business School, France (2003)

Bachelor of Business Administration
Tongji University, China (PRC) (2003)

Publications

Forthcoming

TAIBI, S., ANTHEAUME, N., GIBASSIER, D. (2020) . Accounting for sustainable development: an intervention-research approach, Sustainability Accounting, Management and Policy Journal

GIBASSIER, D., EL OMARI, S., NACCACHE, P. (2020) . Institutional Work in the Birth of a Carbon Accounting Profession, Accounting Auditing and Accountability Journal

2020

PALMEIRO, L., GIBASSIER, D. (2020) . Your Company’s New Leader on Climate Is…the CFO, Harvard Business Review, 2020/01

GIBASSIER, D., MICHELON, G., CARTEL, M. (2020) . The future of carbon accounting research: “we’ve pissed mother nature off, big time”, Sustainability Accounting, Management and Policy Journal, 11 (3), 477-485

2019

BERQUIER, R., GIBASSIER, D. (2019) . Governing the “good citizen” and shaping the “model city” to tackle climate change: materiality, economic discourse and exemplarity, Sustainability Accounting, Management and Policy Journal, 10 (4), 710-744

2018

GIBASSIER, D., RODRIGUE, M., ARJALIÈS, D. (2018) . “Integrated Reporting Is Like God: No One Has Met Him, but Everybody Talks About Him.” The Power of Myth in the Adoption of Management Innovations, Accounting Auditing and Accountability Journal, 31 (5), 1349-1380

GIBASSIER, D., ALCOUFFE, S. (2018) . Environmental Management Accounting: the missing link to sustainability?, Social and Environmental Accountability Journal, 38 (1), 1-18

BAKER, R., COHANIER, B., GIBASSIER, D. (2018) . Environmental Management Controls at Michelin – how do they link to sustainability?, Social and Environmental Accountability Journal, 38 (1), 75-96

2017

GIBASSIER, D. (2017) . From écobilan to LCA: the elite’s institutional work in the creation of an environmental management accounting tool, Critical Perspectives on Accounting, 42 36-58

2015

GIBASSIER, D. (2015) . The corporate reporting landscape: a market for virtue or the virtue of marketization?, Sustainability Accounting, Management and Policy Journal, 6 (4),

GIBASSIER, D., SCHALTEGGER, S. (2015) . Carbon management accounting and reporting in practice: A case study on converging emergent approaches, Sustainability Accounting, Management and Policy Journal, 6 (3), 340-365

2013

SCHALTEGGER, S., GIBASSIER, D., ZVEZDOV, D. (2013) . Is Environmental Management Accounting a Discipline? A Bibliometric Literature Review”, Meditari Accountancy Research, 21 (1), 4-31

GIBASSIER, D. (2018). Sustainability accounting standards in the USA – procedural legitimacy: governance, participation, and decision-making processes. In A. Lindgreen, C. Vallaster, Dr. S. Yousofzai, B. Hirsch (Eds.), Measuring and Controlling Sustainability. Routledge.

GIBASSIER, D. (2018). Corporate Water Accounting, Where Do We Stand? The International Water Accounting Field and French Organizations. In A. Belal, S. Cooper (Eds.), Sustainability Accounting, Advances in Environmental Accounting & Management (pp. 31-65). Emerald Group Publishing.

GIBASSIER, D. (2016). Implementing an EMA innovation: the Case of Carbon Accounting. In Schaltegger S., Zvezdov D., Alvarez Etxeberria I., Csutora M., Günther E. (Eds.), Corporate Carbon and Climate Accounting. Springer.

GIBASSIER, D., ARJALIÈS, D.-L. (2019). How Accounting on the Sustainable Development Goals (SDGs) Contribute to Politicize Corporations: A Case Study. IASB Workshop.

ARJALIÈS, D.-L., GIBASSIER, D. (2019). Conservation Finance: Myth or Reality?. EMAN.

JÉRÔME, T., ALCOUFFE, S., GIBASSIER, D. (2018). A 3-level analysis on the adoption of an environmental innovation. CSEAR UK.

GIBASSIER, D., ARJALIÈS, D.-L. (2018). How Accounting on the Sustainable Development Goals (SDGs) Contribute to Politicize Corporations: A Case Study. CSEAR Ireland.

CARTEL, M., GIBASSIER, D. (2018). Addressing “small challenges” and scaling up: how field experiments drive institutional change. EGOS.

CARTEL, M., GIBASSIER, D. (2018). Addressing “small challenges” and scaling up: how field experiments drive institutional change. PROS.

GIBASSIER, D., ARJALIÈS, D.-L. (2018). Can Financialization Save Nature(s)? The Case of Endangered Species. IPA.

GIBASSIER, D., ARJALIÈS, D.-L. (2017). Can Financialization Save Nature(s)? The Case of Endangered Species., CPA.

ARJALIÈS, D.-L., GIBASSIER, D. (2017). Money, morals and valuation: How local and complementary currencies question the global financial system. EGOS.

GIBASSIER, D., EL OMARI, S. (2017). From Glocal Carbon Cowboys to GHG Accounting Professionals. EGOS.

GIBASSIER, D., ARJALIÈS, D.-L., RODRIGUE, M., MARK, K. (2018). Danone: adopting integrated reporting or not? (A). Ivey Publishing, 9B18B017.

ARJALIÈS, D.-L., RODRIGUE, M., GIBASSIER, D., MARK, K. (2018). Danone: Adopting Integrated Reporting or Not? (B). Ivey Publishing, 9B18B018.

GIBASSIER, D., JÉRÔME, T. (2016). Danone: The rise of environmental accounting management and strategy. CCMP, C0443(GB).

GIBASSIER, D., JÉRÔME, T. (2016). Danone: Emergence d’une comptabilité de gestion environnementale. CCMP, C0443.

GIBASSIER, D., ADAMS, C., JÉRÔME, T. (2019). Integrated Reporting and the Capitals’ Diffusion. Retrieved from 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

GIBASSIER, D., ALCOUFFE, S., JÉRÔME, T., CARTEL, M., MARCUS, R., PAPIN, O., GUIGNARD, Q. (2019). Rapport du projet CSC PME – APR Carbone.

GIBASSIER, D., ARJALIÈS, D.-L., GARNIER, C. (2018). Sustainability CFO: The CFO of the future?. Retrieved from https://www.imanet.org/insights-and-trends/external-reporting-and-disclosure-management/sustainability-cfo-the-cfo-of-the-future?ssopc=1

GIBASSIER, D., RODRIGUE, M., ARJALIÈS, D.-L. (2016). From Share Value to Shared Value: Exploring the Role of Accountants in Developing Integrated Reporting in Practice. Retrieved from https://www.accaglobal.com/content/dam/ACCA_Global/Technical/integrate/acca-ima-report-from-share-value-to-shared-value.pdf

Articles

LOUCHE, C., GIBASSIER, D., GOODMAN, J. (2020). Plastic and the art of stigmatisation – is something amiss? The Conversation, 07 May.

GIBASSIER, D. (2017). Outils du reporting non-financier : Comment en faire un outil de mobilisation interne et externe ?. Finance & Gestion.

GIBASSIER, D. (2016). Contrôle de gestion environnemental, Une aide à la gestion des « externalités »,. Finance & Gestion.

GIBASSIER, D. (2016). Changement climatique : où en sont les promesses des entreprises ?. The Conversation.

Professional Conferences

GIBASSIER, D. (2019). Multi-Capital Accounting – A Farm Experiment., Conférence Reporting 3.0.

GIBASSIER, D. (2019). l'enjeu comptable: Le paysage des nouvelles comptabilités socio-environnementales pour les entreprises., Conférence Produrable.

GIBASSIER, D. (2019). Natural Capital: Developing and Piloting Natural Capital Analysis., Sustainability Reporting and Communications Summit (Ethical Corp).

GIBASSIER, D. (2019). L’information extra-financière: une réponse aux attentes?. Journée de Recherche de l'ANC, 2019.

GIBASSIER, D. (2018). Moderating two roundtables on SDG impact measurement and reporting. Sustainability Reporting and Communications Summit (Ethical Corp).

GIBASSIER, D. (2016). Rapport intégré., Conférence des Ordre des Experts Comptables.

Scientific activities

Associate Editor :

  • Associate Editor of Sustainability Accounting, Management and Policy Journal (Since 2019)

Member of the editorial board :

  • Editorial Board Member, Qualitative Research in Accounting & Management (Since 2018)

Guest Editor :

  • Guest Editor, Special Issue "Business, Society, Biodiversity and Natural Capital" (Business, Strategy and the Environment) (Since 2019)
  • Guest Editor, Special Issue "Carbon Accounting" (Sustainability Accounting, Management and Policy Journal) (2017-2019)
  • Guest Editor, Special Issue "France" (Sustainability Accounting, Management and Policy Journal) (2017-2018)
  • Guest Editor, Special Issue "Environmental management accounting: the missing link to sustainability?" (Social and Environmental Accountability Journal) (2017-2018)

Reviewer for an academic journal :

  • Reviewer Ad Hoc (European Accounting Review) (Since 2020)
  • Reviewer Ad-Hoc (Business Strategy and the Environment) (Since 2020)
  • Ad-Hoc Reviewer (The International Journal of Management Education) (Since 2019)
  • Ad-Hoc Reviewer (Comptabilité Contrôle Audit) (2018)
  • Ad-Hoc Reviewer (Journal of Professions and Organization) (2017-2018)
  • Ad-Hoc Reviewer (Management Accounting Research) (2016)
  • Ad-Hoc Reviewer (Social and Environmental Accountability Journal) (Since 2016)
  • Ad-Hoc Reviewer (Accounting, Auditing and Accountability Journal) (Since 2015)
  • Ad-Hoc Reviewer (Journal of Cleaner Production) (2015-2016)
  • Ad-Hoc Reviewer (Critical Perspectives on Accounting) (Since 2014)
  • Ad-Hoc Reviewer (The British Accounting Review ) (2013-2014)

Member of the Board of Directors :

  • Scientific Committee Member of EMAN (Since 2017)

Reviewer for a scientific conference :

  • Reviewer for the Conference "The Journée des Masters CCA on non-financial reporting” (2017)
  • Reviewer for the conference "Critical Perspectives on Accounting" (Québec) (2017)
  • Reviewer for the "Environmental Management Accounting Day" (2015-2016)
  • Reviewer for the conference CSEAR France (2015)

Member of the scientific board :

  • Annual EAA Conference Scientific Committee Member (Since 2020)
  • EMAN 2019 scientific committee president (2019)
  • CSEAR France 2019 - scientific committee member (2019)
  • Annual Conference EAA - member of the scientific committee (Since 2019)
  • Annual EAA Conference, member of scientific committee (Since 2018)

Awards and Honors

  • Member of Jury "Ethical Corp Global Responsible Business Awards" , 2020
  • Workshop on Materiality (NFRD Revision), EU Commission , 2019
  • Highly Commended – Best Paper AAAJ 2018 , 2019
  • Best Paper Award, CSEAR North America , 2018
  • Broadbent and Laughlin Emerging Scholar Award 2016: Highly Commended , 2016
  • Andese Accessit for Thesis Prize 2014 , 2015
  • Highly Commended Award of the 2014 Emerald/EFMD Outstanding Doctoral Research Awards in the Interdisciplinary Accounting Research category , 2014
  • EMAN 2012 Best Paper Award , 2012

Doctoral supervision

Thesis co-director

R. JABOT : SMEs and sustainability accounting practices
IAE Toulouse,

E. FAURE : Comptabilité multi-capitaux intégrée pour les PMEs
Audencia Business School, France

Thesis Jury Member

- 2019, S. TAIBI : Soutenabilité forte : du concept à l’opérationnalisation Cas d’une entreprise stratégiquement militante
Université de Nantes, France