Year
2024
Abstract
This chapter explores the need for an appropriate compass to navigate the ecological transition and reflects on the role of accounting practices and reports in guiding companies through this journey. It discusses the limitations of conventional financial accounting, which focuses solely on economic results and overlooks environmental and social impacts, and examines various initiatives aimed at improving sustainability accounting. The chapter also introduces the concept of the Value-Added Statement (VAS) as a reporting tool that provides a fresh perspective on economic value creation and distribution among stakeholders, as well as its potential benefits.
ZICARI, A. (2024). In search of a compass for navigating the ecological transition. Dans: Hugues Bouthinon-Dumas, Arijit Chatterjee, Bernard Leca eds. Navigating the Ecological Transition: A Business School Perspective. 1st ed. London: Routledge, pp. 29-36.
