Multi-Capital Integrated Performance
The first International Research Centre dedicated to this strategic topic
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.
News
- Delphine Gibassier's article, Et si vous deveniez Chief Value Officer ? Monde des Grandes Écoles n° 90, p7, juin 2020
- Webinaire : Accounting for a post pandemic world, june 2020.
Events and Publications
Find out more about the latest events the Centre has taken part in.
Find out more about the latest publications of the Centre
Our vision
To develop an integrated multi-capital accounting system accessible to all companies (SMEs and large companies):
- That can be integrated within the management control and internal control, but also be used to report to multi-stakeholders.
- And that is compatible with international standards and Sustainable Development Goals, as well as with the concept of planetary boundaries
- Train and raise awareness to sustainable development among the teams of accountants and controllers
- Offer insights on the evolution of the field
- Analyse and decipher international standards and their evolution
- Shoulder the teams with the right tools and systems
- Participate in the standardisation at national, European and international level
- Contribute to the consideration of international standard-setters with daring proposals
- Collaborate in the international standards’ harmonization process
Our approach
We work with companies and mobilize them for the case studies necessary for the experimentation of our work through research-intervention methods.
- Triple-capital accounting (Groupe SOS / Fermes d’avenir)
- Strong sustainability accounting (Biocoop)
- Accounting for Sustainable Development Goals (Danone)
- Carbon accounting (PhD with a CIFRE contract, Danone)
- Integrated Reporting (PhD with a CIFRE contract, Danone)
We work for the public interest, collaborating with public and private institutions, which multi-capital accounting standards.
- Research contract on the redesign of the COP for the UN Global Compact (2020-2021)
- Research contract on carbon accounting for SMEs with ADEME (2016-2019)
- Research contract with the French Accounting Standard-Setter (ANC)on integrated reporting and capital reporting (2017-2019)
- Contract with the Institute of Management Accountants on the role of sustainability CFOs (2017-2018)
- Contract with the Institute of Management Accountants on integrated reporting (2013-2016)
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.
Our teaching
- MBA Chief Value Officer (opens in 2021)
- A course «Corporate Societal Impact» (Grande Ecole Master)
- Executive education
- Studies cases (See below Our publications / Studies cases)
Our white papers
- Report on multi-capital accounting and the link with financial accounting (June 2020)
- Report on current multi-capital accounting models (september 2020)
- Report on impact measurement (october 2020)
- Measurement, Control & Audit of System Value Creation: the online guide (december 2020)
- Multi-capital accounting integrated model (March 2021)
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
Palmeiro, L. and Gibassier, D. (2020), Your Company’s Next Leader on Climate is the CFO, Harvard Business Review.
Gibassier, D. et Palmeiro, L. (2018), Le Sustainability CFO (Podcast)
The Centre's Ecosystem
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)
- Delphine Gibassier is a member of the panel of judges for the 2020 Global Responsible Award
- Delphine Gibassier is a member of the executive committee of EMAN Europe (Environmental and Sustainability Management Accounting Network)
- Delphine Gibassier is member of the think tank R3.0’s academic alliance
Delphine Gibassier
Research Centre Director
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.
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Be a partner of the centre
This research centre is a research project financed by Audencia Foundation.
We do remain available for further information about the different ways for your organisation to support our research project.