This new research centre aims at renforcing multi-capital measurement systems, participating in the international standardization processes and supporting the development of accounting for sustainable development and its integration into organisations.
To develop an integrated multi-capital accounting system accessible to all companies (SMEs and large companies):
We work with companies and mobilize them for the case studies necessary for the experimentation of our work through research-intervention methods.
We work for the public interest, collaborating with public and private institutions, which multi-capital accounting standards.
Hélène Le Teno
CEO of Jean-Noël Foundation
We do not need to wait for the revolution in international accounting standards to start counting what really counts. In that way, the centre's project takes on its full meaning.
Patrick de Cambourg
President of the Autorité des normes comptables
There is currently a real dynamic in favor of non-financial information. To be relevant, corporate information must “walk on two coordinated legs”: that of financial information which is now mature and that of non-financial information to which it is high time to bring consistency, together in a framework ensuring quality and legitimacy. Hence the importance of academic initiatives and contributions such as the Research Centre of Measurement, Control and Audit of Integrated Multi-Capital Performance to analyze, channel, measure data and support companies.
GIBASSIER, D., EL OMARI, S. and NACCACHE, P. (Forthcoming), "Institutional Work In The Birth of a Carbon Accounting Profession”, Accounting, Auditing and Accountability Journal
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
TAIBI, S., ANTHEAUME, N., GIBASSIER, D. (2020) . Accounting for sustainable development: an intervention-research approach, Sustainability Accounting, Management and Policy Journal
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
GIBASSIER, D., ALCOUFFE, S. (2018) . Environmental Management Accounting: the missing link to sustainability?, Social and Environmental Accountability Journal, 38 (1), 1-18
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
GIBASSIER, D., ADAMS, C., JÉRÔME, T. (2019). Integrated Reporting and the Capitals’ Diffusion, Retrieved from ANC
GIBASSIER, D., ARJALIÈS, D.-L., GARNIER, C. (2018). Sustainability CFO: The CFO of the future?, Retrieved from IMA
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 IMA & Acca
GIBASSIER, D., ARJALIÈS, D.-L., RODRIGUE, M., MARK, K. (2018). Danone: adopting integrated reporting or not? (A). Ivey Publishing, 9B18B017.
GIBASSIER, D., ARJALIÈS, D.-L., RODRIGUE, M., MARK, K. (2018). Danone: adopting integrated reporting or not? (B). Ivey Publishing, 9B18B017.
GIBASSIER, D., JÉRÔME, T. (2016). Danone: Emergence d’une comptabilité de gestion environnementale. CCMP, C0443.
GIBASSIER, D., JÉRÔME, T. (2016). Danone: The rise of environmental accounting management and strategy. CCMP, C0443(GB).
Participation in materiality workshop organized by DG FISMA European Commission (2019)
Scientific coordinator of the ADEME report on Carbon Accounting and SMEs project (2016-2019)
Contribution to the report of Patrick de Cambourg (2019) “Ensuring the relevance and reliability of non-financial corporate information: an ambition and a competitive advantage for a sustainable Europe”.
Contribution to the CESE report (2018) SMEs and small businesses: how to make a successful transition to carbon neutrality
Delphine Gibassier is member of the technical working group of Climate Disclosure Standards Board (CDSB)
Delphine Gibassier is member of the Expert Network of Global Compact (United Nations)
Dr Delphine Gibassier is an associate professor of accounting for sustainable development at Audencia. She has a 18-years experience in financial and non-financial accounting.
She is an expert for the UN Global compact. She worked with IIRC, WBCSD, R.3.0 group, Natural Capital Coalition and CDSB, as well as, the Accounting Standards Authority (ANC) on carbon accounting, multi-capital accounting and integrated report.
In practice, she has developed carbon accounting, Sustainable Development Goals accounting, multi-capital accounting and integrated reporting for large companies and SMEs.