The “trilemma” of non-financial reporting and its pitfalls

@article{Baret2018TheO,
  title={The “trilemma” of non-financial reporting and its pitfalls},
  author={Pierre Baret and Vincent Helfrich},
  journal={Journal of Management and Governance},
  year={2018},
  volume={23},
  pages={485-511}
}
This research aims to show that the non-financial reporting tool collides with nexus of constraints which we will qualify as a “trilemma”: (1) the constraint linked to the complexity, the irreducibility and the scalability of corporate social responsibility (2) the constraint linked to inherent stakes of non-financial reporting (3) the constraint linked to company expectations. The inscription of the tool within the nexus of constraints can be more or less effective, depending on how the points… 
The expected impacts of regulating non-financial reporting
Traditional financial reporting is not sufficient anymore for the renewed need for information of stakeholders. In result, governments have created different policies to stimulate or to have seen a
Can Regulatory Intervention Save the Sustainability Rating Industry?
  • D. Cash
  • Business
    Business Law Review
  • 2021
Relatively speaking, the so-called sustainability rating industry has been witnessing rapid growth since the Financial Crisis. More recently, the industry is continually reorganizing through a series
The European Union’s Environmental Policy and Long-Term Investments of Enterprises
Purpose: Current European Union efforts are focused on creating regulations that are conducive to long-term investor commitment, i.e. they are fighting short-termism on financial markets. Enterprises
Investigating the interplays between integrated reporting practices and circular economy disclosure
Purpose –This study seeks to: (1) discuss how the integrated reporting (IR) frameworkmayprovide the principles, concepts and the key elements to support the analysis and representation of circular
Impact of Non-Financial Factors on the Effectiveness of Audits in Energy Companies
The purpose of this study is to assess the impact of non-financial factors in the structure of a financial audit on its quality in energy companies. To assess the impact of the audit on performance
Financial statements as a management tool
Article history: Received: June 19 2019 Received in revised format: July 25 2019 Accepted: August 1, 2019 Available online: August 2, 2019 Current financial statements are a comprehensive description
The challenges of sustainability reporting and their management: the case of Estra
Purpose – The purpose of this paper is to investigate the challenges that companies could face over time when dealing with sustainability reporting (SR) and focusses on potential mechanisms they may
Sustainability Reporting as a Mixture of CSR and Sustainable Development. A Model for Micro-Enterprises within the Romanian Forestry Sector
In the last decades, the issue of the behavior geared towards society and the environment of small and medium-sized enterprises (SMEs) has created a new niche for economic researches. Most studies
Project manager of integrated report: una experiencia de formación en el contexto del informe de sostenibilidad
This research analyses the training experience of the PMIR Project, whose main objective is the creation of a professional figure capable of coordinating the preparation of Sustainability Reports,
Determinantes da divulgação da responsabilidade social corporativa das empresas ibéricas no período de 2017 a 2018
.......................................................................................................................... IV
...
...

References

SHOWING 1-10 OF 70 REFERENCES
The Market for “Lemons”: Quality Uncertainty and the Market Mechanism
This paper relates quality and uncertainty. The existence of goods of many grades poses interesting and important problems for the theory of markets. On the one hand, the interaction of quality
Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure
In this paper we draw on recent progress in the theory of (1) property rights, (2) agency, and (3) finance to develop a theory of ownership structure for the firm.1 In addition to tying together
The Nature of the Firm
Economic theory has suffered in the past from a failure to state clearly its assumptions. Economists in building up a theory have often omitted to examine the foundations on which it was erected.
A Review of the Theories of Corporate Social Responsibility: Its Evolutionary Path and the Road Ahead
This study aims to trace the conceptual evolutionary path of theories on corporate social responsibility (CSR) and to reflect on the implications of the development. The retrospection has revealed
The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications
?The stakeholder theory has been advanced and justified in the management literature on the basis of its descriptive accuracy, instrumental power, and normative validity. These three aspects of the
Valuing external costs – from theory to practice: implications for full cost environmental accounting
This article presents an experiment in full cost accounting applied to the case of an industrial process. It aims at exploring the difficulties of putting full cost accounting into practice. Its
The effect of corporate governance on sustainability disclosure
Drawing on stakeholder theory, this paper examines the relationship of board composition, leadership and structure on sustainability disclosure. We discuss that good corporate governance and
The Shareholders vs. Stakeholders Debate
Corporate scandals at Enron and Global Crossing have caused many to question the shareholder theory of corporate governance ? that is, a manager's primary duty is to maximize shareholder returns.
...
...