For nature and people to count
For nature and people to count
Accounting is often seen as a technical, calculation-based practice, far removed from societal issues.
Yet it is the fundamental language of organisations, the way they represent the world and the way they are “accountable” for their actions. In this sense, accounting questions the very foundations of human activity.
The emergence of sustainability reporting standards for companies, recurring debates on redefining GDP, and IPBES putting ecosystem accounting on its agenda all show how central the accounting question has become in ecological issues.
By avoiding accounting, it becomes impossible to grasp its real and potential role, and the only outcome is a dead end: a blind spot in how human organisations work and in how we can collectively recompose an ecological world.
This conference was therefore an opportunity to revisit two questions:
Associate Professor of Private Law at Université Côte d’Azur, member of GREDEG and head of the Master’s programme (M2) in Environmental Economic Law.
Associate Professor (HDR) at Université Grenoble Alpes, Véronique Blum teaches accounting and corporate finance to candidates for the DSCG (French higher diploma in accounting and management).
Holder of an HDR in Management Science, he is an Associate Professor at AgroParisTech, a researcher at the MRM laboratory (Université de Montpellier) and an associate researcher at CIRED. He is also co-director of the Ecological Accounting Chair and an IPBES expert.galement co-directeur de la Chaire Comptabilité Écologique et expert à l'IPBES.
With PhDs in mathematics and management science, Alexandre Rambaud is an Associate Professor at AgroParisTech-CIRED and an Academic Fellow of the Institut Louis Bachelier. He co-directs the Ecological Accounting Chair (AgroParisTech Foundation) and the Double Materiality Chair (Fondation du Risque), and is a member of the Scientific Council of the PARC Foundation (Paris Agreement Research Commons).abilité Écologique (Fondation AgroParisTech), la Chaire Double Matérialité (Fondation du Risque), et il est membre du Conseil Scientifique de la Fondation PARC (Paris Agreement Research Commons).
Friday 23 May
Afternoon
ARRIVAL OF PARTICIPANTS
Evening
Presentation of the Centre, the conference and the participants
Saturday 24 May
Morning
Jennifer BARDY, Véronique BLUM, Clément FEGER & Alexandre RAMBAUD: Introduction and perspectives. What does accounting stand for? What role can it play in recomposing an ecological world?
Afternoon
Parallel workshops, led by PhD students associated with the Ecological Accounting Chair
Evening
Accounting & Art, with Nicolas ANTHEAUME and Sébastien ROCHER [Putting the critique of accounting to the test of art]
Sunday 25 May
CRITICAL AND ENGAGED ACCOUNTING (day held in English)
Morning
Shona RUSSELL: Fluid articulations: examining Earth accounting controversies
Colin DEY: Imagining critical environmental accountability as prefigurative governmentality
Carol ADAMS: Sustainability reporting vs sustainable development [online]
Afternoon
Jérôme MÉRIC & Clément CARN: Questioning engagement in Accounting Research to support a transformative project. Axiological, teleological and methodological issues
From accounting to finance: an engaged and ecological critical analysis, round table chaired by Véronique BLUM, with Pierre BARET, Sarah BRACKING, Charles CHO and Carlos LARRINAGA [online]
Evening
Meeting with the Circle of Environmental and Social Accountants (CERCES) and the Institute for Training in Sustainable Accounting and Management (ICGS), hosted by Sylvie BÉNARD, Rabia CHIBANI-JACQUOT and Clément MORLAT
Monday 26 May
Morning
The accounting profession and ecology, round table chaired by Véronique BLUM, with Matthieu ASTIC [Feedback on implementing C.A.R.E.], Clément CARN and Hubert TONDEUR [online]
Ecologists and accounting, round table chaired by Clément FEGER, with Maud BORIE, Christophe BOUNI and Denis COUVET
Afternoon
Parallel workshops
– Accounting Fresk | Led by Yves PERRET (CERCES)
– Ecosystem-centred accounting game | Led by the Ecological Accounting Chair & AScA
– C.A.R.E. game | Led by the Ecological Accounting Chair & CERCES
– Accounting & the Commons | Led by Daniel LE GUILLOU (Coop des Communs & CERCES)
Sustainability reporting standards, round table chaired by Alexandre RAMBAUD, with Fabrice BONNIFET [online], Patrick de CAMBOURG [online], Pascal DURAND and Ute MEYENBERG
Evening
Meeting with Jacques RICHARD
Tuesday 27 May
Morning
Louis BAHOUGNE & Aurélien CAMUS: Law and accounting: cross-perspectives on ecological accounting
Yann KERVINIO: Accounting and economics. Cross-disciplinary perspectives on ecological accounting
Corinne VERCHER-CHAPTAL: What (and who) counts in the commons
Afternoon
Parallel workshops
– Accounting Fresk | Led by Yves PERRET (CERCES)
– Ecosystem-centred accounting game | Led by the Ecological Accounting Chair & AScA
– C.A.R.E. game | Led by the Ecological Accounting Chair & CERCES
– Accounting & the Commons | Led by Daniel LE GUILLOU (Coop des Communs & CERCES)
Accounting, the commons and law, round table chaired by Jennifer BARDY, with Nicole ALIX and Somhack LIMPHAKDY
Evening
An artistic and sensory rendering of the conference discussions, theatre performance by Compagnie ENASCOR, with Julien AVRIL, Marion AMIAUD and Marianne THIÉRY
Wednesday 28 May
Morning
PhD students’ feedback and fresh-eyes report
Open discussion
Afternoon
DEPARTURES
