Gibassier Delphine

Gibassier Delphine
Audencia Business School | AUDENCIA · Department of Accounting and Finance

PhD

About

40
Publications
14,058
Reads
How we measure 'reads'
A 'read' is counted each time someone views a publication summary (such as the title, abstract, and list of authors), clicks on a figure, or views or downloads the full-text. Learn more
377
Citations
Introduction
I am Professor in Accounting for Sustainable Development at Audencia Business School, Nantes, France. My research interests are in accounting for sustainable development. I research topics such as environmental accounting (biodiversity, carbon, water), integrated reporting, SDGs, local and complementary currencies through the lenses of innovations, professions and practices. I am also interested in new professions related to accounting for sustainable development.
Education
September 2009 - January 2014
HEC Paris
Field of study
  • Accounting

Publications

Publications (40)
Article
Biodiversity loss has been assessed by natural scientists as the key sustainability problem where planetary boundaries are exceeded most dramatically. In contrast to these findings, surveys among companies find that biodiversity receives least priority among all sustainability issues. This raises the question about barriers for corporate biodiversi...
Article
The current biodiversity loss is dramatic. Over the past 50 years, more than 68% of the mammals, birds, amphibians, reptiles, and fish on earth have disappeared, putting the planet's survival and its inhabitants – including human beings – at risk (WWF, 2020). Financialization, or the transformation of nature into financial assets, is increasingly p...
Technical Report
Full-text available
The BD Protocol aims to enable any organisation, from any sector, to identify, measure and account for its impacts on biodiversity. Companies can now develop their biodiversity impact inventory and the associated Statements of Biodiversity Position and Performance for various applications, from site or project management to disclosure. For instance...
Article
Purpose The purpose of this paper is to review the contributions of the special issue papers while presenting four broad research avenues. Design/methodology/approach The paper is based on a review of current literature on climate change and carbon accounting. Findings The authors propose four broad avenues for research: climate change as a syste...
Article
Purpose The purpose of this paper is to first empirically illustrate the construction of accounting for sustainable development tool (Bebbington and Gray, 2001) and, second, to discuss the operationalization of accounting for sustainable development (Bebbington and Larrinaga, 2014). Design/methodology/approach This research is based on a unique in...
Preprint
Full-text available
Purpose-The purposes of this paper are first, to empirically illustrate the construction of an accounting for sustainable development tool (Bebbington and Gray, 2001) and, secondly, to discuss the operationalization of accounting for sustainable development (Bebbington and Larrinaga, 2014). Design/methodology/approach-This research is based on a un...
Technical Report
Full-text available
The idea of “integrated reporting” has been in the mind of business organizations, the accounting profession, and academics for 40 years now, with the first reports being published in the early 2000s. “For many years, integrated reporting has been something of a holy grail for advocates of accountability, something that has not been achieved throug...
Article
Under the Paris Agreement signed in 2016 within the United Nations Framework Convention on Climate Change, international community stands in a commitment to strengthen the global response to climate change, including by limiting global warming to well below 2°C. Such goal will not be achieved without the support of financial markets. When the rest...
Article
The idea of “integrated reporting” has been in the mind of business organizations, the accounting profession, and academics for 40 years now, with the first reports being published in the early 2000s. “For many years, integrated reporting has been something of a holy grail for advocates of accountability, something that has not been achieved throug...
Article
Purpose Cities are key actors in the fight against climate change. They have developed integrated strategies harnessing the power of information and communication technologies (ICT) as part of the move towards smart(er) cities. In spite of our knowledge of the role of technological infrastructure in tackling climate change, the role of governance m...
Article
Purpose: Within the burgeoning professional field of carbon accounting, we analyze the institutional work that gives birth to a nascent profession in a multi-actor arena. We therefore contribute to enhancing our understanding of the birth of professions – in their very first steps and infancy. Design/methodology/approach: This study employs a qual...
Article
Full-text available
The planet is facing catastrophic biodiversity loss (Dempsey, 2015; IPBES, 2019). Biologists warn that humanity is causing a modern-day mass extinction event. Biodiversity conservation is essential for sustainable development. The United Nations Sustainable Development Goals (UN-SDGs) declare that humanity must ‘halt biodiversity loss’ by 2030, as...
Article
Purpose: The purpose of this research is to understand the mechanisms through which accounting on the Sustainable Development Goals (SDGs) contributes to transform corporations into political actors eager to influence activities that are usually the prerogative of the states. Design/methodology/approach: The article is informed by an 18-month int...
Article
Drawing on a longitudinal case study of the development process of an environmental accounting innovation (EAI), we analyze the process by which it came to birth, building on the concept of boundary objects and knowledge boundaries, and exploring the role of the different actors in the process. Extending the work of Carlisle (2002, 2004), Briers an...
Article
Full-text available
The paper received the "Highly Commended" distinction in the 2018 Mary Parker Follett Award competition (i.e. selected among the top three papers published in the Accounting, Auditing & Accountability Journal in 2018). Purpose: This paper analyzes the process through which an IIRC (International Integrated Reporting Council) pilot company adopted...
Article
Full-text available
In 1992, the seminal paper of Christine Cooper on green accounting and feminism concluded that accounting could not be "greened" as it is deeply structured and embedded into a masculine and neo-liberal society. 26 years later, and a second critical paper later (Cooper and Senkl, 2016), the message became more nuanced but not hopeful, after the crit...
Technical Report
Full-text available
The value of an organization far exceeds what financial statements show. It is estimated that eighty percent of the valuation of a company actually depends on the worth of its intangible assets. With this in mind, this report by Delphine Gibassier, Ph.D., Toulouse Business School, Diane-Laure Arjalies, Ph.D., Ivey Business School at Western Univers...
Chapter
Full-text available
Purpose The research objectives of this chapter are threefold. First, we explore what is the current status of corporate water accounting tools and methodologies. Second, we develop a framework for analyzing corporate water accounting and reporting. Third, we investigate what French CAC 40 companies account for and report in relations to the water...
Article
Full-text available
The purpose of this paper is to study the evolution of environmental management controls of the Michelin Company, and see how they achieve – or not, to bring Michelin closer to a contribution to sustainability. By putting Michelin's environmental management controls in perspective with the expectations of the literature in terms of building the ‘ri...
Article
Full-text available
In this editorial, we review how environmental management accounting (EMA) and controls (EMCS) are linked with sustainability. We present six avenues for research to investigate further how EMA and EMCS can contribute to the missing link to sustainability. Finally, we present the four contributions to this special issue.
Chapter
Purpose: The purpose of this paper is to examine the formal due process for the making of sustainability accounting standards and the participation of stakeholders in the due process. This paper contributes to refining our understanding of procedural legitimacy for multi-stakeholder initiatives. Design/methodology/approach: The author analyzes al...
Article
The aim of this paper is to study the emergence of a new occupation globally. From 1999 to 2016, a global occupation of GHG accounting professionals emerged around the globe in all five continents, and both developed and developing countries. The individual GHG accounting professionals who we interviewed in the different countries had no knowledge...
Article
Full-text available
I explore the institutionalization process of an environmental management accounting tool in France. Based on the concept of institutional work, I analyze the role of the French elite in institutionalizing life cycle assessment in France and its consequences. Who are the most influential institutional agents in the construction of environmental man...
Article
Full-text available
Purpose: The research objectives of this paper are threefold. First we explore what is the current status of corporate water accounting tools and methodologies. Secondly, we develop a framework for analysing corporate water accounting and reporting. Thirdly, we investigate what French CAC 40 companies account for and report in relations to the wate...
Article
This paper seeks to elaborate on how accountants can become agents of change in order to stabilize sustainability as a core foundational value of their organization. It is based on a longitudinal case study using participation observations and semi-structured interviews, as well as secondary data from the case study company. Using the concept of in...
Article
Standardization is a key field of action for business organizations; however, we know little about how rules are being shaped by their intervention in standardization processes. Moreover, there has been little investigation into how marginalized actors (small and medium sized organizations) could themselves participate in standard making. Our resea...
Article
This paper describes the introduction of a new accounting tool in the form of carbon accounting, in a multinational organization, using participant observation and interviews. The study uses institutional theory to understand the introduction of the new accounting tool and its confrontation with the external organizational field of carbon accountin...
Article
Our research investigates how the different actors of the local and complementary currencies (LCC) movement in France negotiated the categorization of the social innovation “LCC” in the highly institutionalized field of “money”. Our research is informed by the literature on market categories. More precisely, we follow the path opened by Durand and...
Article
“With the SOL [local and complementary currency], it’s not about consuming more, but it’s about converting a ‘black’ GDP into a ‘green’ GDP.” (Sol Violette launch meeting, 2009) Our study aims at understanding the processes through which groups of citizens search to fight the global financial system through the creation of new valuation devices, i...
Article
Despite the general discourse of the accounting profession (ACCA, IFAC, ICAEW..), its engagement in sustainability has been scarce (Bebbington et al., 1994; Williams et al., 2010; Wilmshurst and Frost, 2001; Kuasirikun, 2005; Zvezdov, 2012). Therefore, we identified a “paradox of expertise” (Nelson and Irwin, 2014) in this profession. It occurs whe...
Technical Report
Full-text available
Overview: The corporate reporting landscape has evolved in the last 20 years from financial reporting to sustainability reporting to “integrated reporting.” Since 2010, the IIRC (International Integrated Reporting Council) has led the work on building the first Integrated Reporting (IR) framework, published in December 2013. The accounting profes...
Article
This article explores the notion of environmental management accounting innovation and aims to explore how they are created, if they are adopted or not into companies and the consequences thereof, and finally how they are practiced. Research methods combine participant observation, semi-structured interviews and secondary data. This article tackles...
Article
Full-text available
Purpose – The purpose of this paper is to further elaborate on the topic of standardization bodies and standards “wars” within the “market for virtue” (Vogel, 2005). This paper is a commentary on the paper by Zinenko et al. (2015) who analyze the fit between different CSR instruments at the field and the organizational level. Design/methodology/ap...
Article
Full-text available
Purpose – The purpose of this paper is to focus on carbon accounting as one aspect of accounting for impacts on the environmental capital and to detail the “convergence” process between two emergent corporate carbon management accounting approaches within a multinational company. In contrast to the reporting stakeholder and regulatory focus, compan...
Chapter
Environmental management accounting (EMA) has only been researched as an innovation on rare occasions. This research focuses on EMA as an innovation for several reasons. First, environmental deterioration is clearly visible, widespread and deep-rooted, and many scientists are warning that urgent action is required to remedy the situation. Second, t...
Article
Full-text available
This dissertation explores the notion of environmental management accounting innovation and aims to explore how they are created, if they are adopted or not into companies and the consequences thereof, and finally how they are practiced. Research methods combine participant observation, semi-structured interviews and secondary data. This dissertati...
Article
Purpose ‐ The purpose of this paper is to investigate the body of literature on environmental management accounting (EMA) and provides a quantitative overview of the academic as well as the professional literature constituting the field. By doing so, the paper discusses whether EMA has developed as a discipline. Design/methodology/approach ‐ Based...

Network

Cited By

Projects

Projects (13)
Project
We are working on several papers pertaining to accounting for the Sustainable Development Goals. We are interested in how organizations will report and account for their strategy/work on the SDGs. We are also interested in how the multi-level aspects of the SDGs (global, governments, single organization) interact.
Project
Understand EMA, teaching & research