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

  title={The “trilemma” of non-financial reporting and its pitfalls},
  author={Pierre Baret and Vincent Helfrich},
  journal={Journal of Management and Governance},
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… 
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