Congress on Social and Environmental Accounting Research

1st CSEAR France
(Congress on Social and Environmental Accounting Research)
June 13-14, 2011
Université Paris Dauphine, Paris, France
Welcome to the First French Conference on Social and Environmental Accounting Research (or 1st CSEAR
France 2011)!
We are there, finally! This is the first time that the Centre for Social and Environmental Accounting Research
(CSEAR)’s Summer School takes place in France…CSEAR has held an annual conference (often referred to as
the “Summer School”) in the UK for over two decades. Actually, the UK Summer School will celebrate its 23rd
edition this coming September. In addition, over the last several years, CSEAR conferences have been
expanding across the globe, notably within Continental Europe (in Spain, Italy and Portugal), North America (in
the U.S and Canada), South America (in Brazil), Australia and New Zealand. Needless to say, it was therefore
time for France to launch and host the conference, and we are very pleased that you can take part in this event
with us here in beautiful Paris!
The very purpose of this conference is to carry on fostering SEA research, specifically here in France, and we
are hoping that this congress is a continuation of something great and positive. The spread of SEA research
conferences, workshops and symposia helps not only attract new people in the area, but also expand the
boundaries of SEA research across disciplines. It is indeed rather encouraging to see such participation,
especially from emerging scholars, for the 1st CSEAR France. The program includes 40 parallel session paper
presentations, one keynote presentation and a practitioners’ forum.
Last but certainly not least, we would like to thank our plenary Professor Rob Gray, Director of the Centre for
Social and Environmental Accounting Research currently based at the University of Saint Andrews; our
practitioners’ forum participants; members of the scientific and organizing committees; author; congress
participants; our partners—AFC (French Accounting Association) and RIODD (International Research Network
on Organizations and Sustainable Development); and of course, our financial sponsors—ADEME (French
Environment and Energy Management Agency, Université Paris Dauphine’s DRM (Research Centre for
Management Studies), and the RBC Professorship on Responsible Organizations (at Concordia University’s
John Molson School of Business), for helping put together a successful first French CSEAR!
We look forward to welcoming everyone in Paris!
Charles Cho (ESSEC Business School)
Nicolas Berland (Université Paris Dauphine)
COMMITTEESȱ
Organizing Committee
Scientific Committee
Yulia Altukhova
Université Paris Dauphine
Nicolas Antheaume
Université de Nantes
Nicolas Berland
Université Paris Dauphine
Nicolas Berland
Université Paris Dauphine
Céline Berrier-Lucas
Université Paris Dauphine
Michel Capron
Université de Paris-Est
Tereza Bicalho
Université Paris Dauphine
Charles Cho
ESSEC Business School
Charles Cho
ESSEC Business School
Frédérique Dejean
CNAM
Claudine Grisard
Université Paris Dauphine
Benjamin Dreveton
IAE Poitiers
Laëtitia Legalais
Université Paris Dauphine
Angèle Douhou
University of Poitiers
Françoise Quairel
Université Paris Dauphine
Jacques Richard
Université Paris Dauphine
Sophie Spring
Université de Montpellier 1
MANYTHANKSTOALLCOMMITTEEMEMBERSFOR
CONTRIBUTINGTOTHESUCCESSOFTHECONGRESS!
ȱ
PROGRAMȱ
Monday, June 13
Tuesday, June 14
8.30 – 9.00
Conference Registration
9.00 – 9.15
Welcome Remarks
9.15 – 10.45
Parallel Sessions
10.45 – 11.15
Coffee Break
11.15 – 12.45
Parallel Sessions
12.45 – 14.15
Lunch
14.15 – 15.30
Plenary Speaker: Professor Rob Gray
15.30 – 16.00
Coffee Break
16.00 – 18.00
Parallel Sessions
Time TBD
Conference dinner
9.00 – 10.30
Parallel Sessions
10.30 – 11.00
Coffee Break
11.00 – 12.30
Parallel Sessions
12.30 – 14.00
Lunch
14.00 – 15.45
Practitioners’’ Forum
15.45 – 16.15
Coffee Break
16.15 – 18.15
Parallel Sessions
18.15 – 18.30
End of Conference
Closing Remarks
Detailed program of the 2011 CSEAR France Conference
8.30 – 9.00
9.00 – 9.15
Session 1 (Room TBD)
Chair: Richard Baker
9.15 – 10.45
MONDAY JUNE 13th
Conference Registration
(Room TBD)
Welcome Remarks
(Room TBD)
Session 2 (Room TBD)
Chair: Simon Alcouffe
Michel
Capron
Corporate social disclosure and new economic
regulations
Yulia Altukhova
Les philosophies de développement durable en
comptabilité agricole
Tiphaine
Jérôme
An analysis of the diversity of the diversity of
voluntary disclosure strategies: The case of
carbon information
Nicolas Antheaume
Le juste prix de Saint Thomas d’Aquin, l’économie
sociale et solidaire et le contrôle de gestion font-ils bon
ménage? Le cas de l’introduction d’une filière « poulets
fermiers » en circuit court dans la cuisine centrale d’une
cantine municipale
Goreti
Dâmaso
Sustainability and Internet financial reporting
Alexandre
Rambeau
Sur la valeur d’existence
10.45 – 11.15
Session 1 (Room TBD)
Chair: Anna Lee Rowe
11.15 – 12.45
Coffee Break
(Room TBD)
Session 2 (Room TBD)
Chair: Nicolas Antheaume
Giovanna
Michelon
The governance path to social and
environmental disclosure
Nafti Awatef
L'assimilation des outils de gestion environnementale:
Étude comparative Tunis-France
Mohamed
Shayuti
Adnan
Does the interaction of national culture with
governance structure influence quality and
quantity of CSR disclosure?
Christophe
Abrassart
L'intégration managériale et stratégique de l’écoconception dans une entreprise multinationale des
appareillages électriques: Une étude longitudinale
(2000-2010)
Mirela Marcu
Mission vs. Profit: Eco-efficient organizations,
the response towards a sustainable future
Elisabeth Albertini
Mesurer la performance environnementale: Un essai
d’organisation de littérature
Detailed program of the 2011 CSEAR France Conference
Lunch
(Room TBD)
12.45 – 14.15
MONDAY JUNE 13th (continued)
PLENARY SPEAKER: Professor Rob Gray
“Debating Accounting and Sustainability:
Incompatibility and Rapprochement in the pursuit of Corporate Sustainability”
14.15 – 15.30
Moderator: Charles Cho
(Room TBD)
Coffee Break
(Room TBD)
Session 2 (Room TBD)
Chair: Elisabeth Albertini
15.30 – 16.00
Session 1 (Room TBD)
Chair: Giovanna Michelon
Tânia Jesus
Portuguese accounting standards and the
disclosure of companies’ social
responsibility
Lorena Predescu
Propositions d’intégration des exigences du
développement durable local de Roumanie dans le
système informationnel comptable
Richard Baker
An institutional analysis of corporate
social and environmental reporting in the
large retail distribution sector
Geanina Stanescu
La comptabilité environnementale - réglage de
la relation performance économique - performance
ecologique
Jonathan Maurice
Double environmental disclosure
practices in annual reports: Consolidation
or contradiction?
Isabelle Pignatel
Performance environnementale, performance financière
et gouvernance
Michel Capron
L’harmonisation du reporting ESG en
Europe: Une très lente valse-hésitation
Simon Alcouffe
Contribution à l’étude des pratiques de comptabilité de
gestion environnementale : une lecture de la
construction des coûts de désamiantage par la théorie
des parties prenantes
16.00 – 18.00
TBD
Conference Dinner
(Room TBD)
Detailed program of the 2011 CSEAR France Conference
Session 1 (Room TBD)
Chair: Tiphaine Jérôme
9.00 – 10:30
TUESDAY JUNE 14th
Session 2 (Room TBD)
Chair: Isabelle Pignatel
Carla Guimarães
The Brazilian Sustainability Index on the
perspective of Ohlson model
Jacques Richard
Le clivage des comptabilités environnementales: Un
reflet de la lutte des comptabilités traditionnelles ou
une anticipation de leur devenir ?
Isabel Costa
Lourenço
How does the market value corporate
sustainability performance?
Corinne Gendron
L’internalisation des externalités comme mutation de
l’entreprise-institution
Anna Lee Rowe
A case in corporate community
investment: ROI for social sustainability?
Jean-Philippe
Lafontaine
Les crises environnementales et la recherche en
comptabilité-finance: Une invitation à revisiter des
problématiques toujours d’actualité
10.30 – 11.00
Session 1 (Room TBD)
Chair: Jonathan Maurice
11.00 – 12.30
12.30 – 14.00
Coffee Break
(Room TBD)
Session 2 (Room TBD)
Chair: Jacques Richard
Delphine
Gibassier
Environmental management accounting:
A bibliometric literature review
Jean-Claude Dupuis
Analyse du périmètre de reporting social des
groupes du CAC 40: Premiers résultats
Verónica Ribeiro
Determining factors of environmental
management practices in Portuguese
local entities
Amel Ben Rhouma
La comptabilité et la divulgation sociale et
environnementale: Revue de la littérature et étude
longitudinale des pratiques des banques françaises
Morad Mousli
Role of management control in the
measure of societal performance
Amir Mrabet
Engagement des cabinets d’audit en faveur de la
RSE
Lunch
(Room TBD)
Detailed program of the 2011 CSEAR France Conference
TUESDAY JUNE 14th (continued)
PRACTITIONERS’ FORUM: See attached details on other document
Moderator: Charles Cho
FORUM PARTICPANTS:
Jean-Marie Bouchereau (ADEME)
Martin Thomas (Call4Change)
Group of Practitioners (TBD)
14.00 – 15.45
(Room TBD)
15.45 – 16.15
Session 1 (Room TBD)
Chair: Delphine Gibassier
Marina Grahovar
The use of corporate responsibility
reports
Mejda Dakhlaoui
Divulgation des informations sociétales et coût des
capitaux propres: Cas des entreprises tunisiennes
Valentina Albano
The theory and the norm: Interpreting
CSR standards through the lens of
organization theory
Dominique Diouf
Le rôle du reporting du développement durable dans
les processus décisionnels en matière d’investissement
socialement responsable au Québec
Isabelle Dangeard
Carbon accounting: The human input
taboo
François-Xavier
Mayegle
Financements et contrôle des services
environnementaux: Une opportunité pour sortir les pays
du bassin du Congo de la pauvreté
Pedro Luiz Côrtes
The development of socio-environmental
projects in Angola: Case study of a
diamond mining company
Bouguila Sihem
Le statut social de l’entreprise: Cadre explicatif des
stratégies opportuniste
16.15 – 18.15
18.15 – 18.30
Coffee Break
(Room TBD)
Session 2 (Room TBD)
Chair: Jean-Philippe Lafontaine
Closing Remarks
(Room TBD)