Rozprawy doktorskie na temat „Comptabilité – Environnement”
Utwórz poprawne odniesienie w stylach APA, MLA, Chicago, Harvard i wielu innych
Sprawdź 26 najlepszych rozpraw doktorskich naukowych na temat „Comptabilité – Environnement”.
Przycisk „Dodaj do bibliografii” jest dostępny obok każdej pracy w bibliografii. Użyj go – a my automatycznie utworzymy odniesienie bibliograficzne do wybranej pracy w stylu cytowania, którego potrzebujesz: APA, MLA, Harvard, Chicago, Vancouver itp.
Możesz również pobrać pełny tekst publikacji naukowej w formacie „.pdf” i przeczytać adnotację do pracy online, jeśli odpowiednie parametry są dostępne w metadanych.
Przeglądaj rozprawy doktorskie z różnych dziedzin i twórz odpowiednie bibliografie.
Christophe, Bernard. "Comptabilité et environnement : prise en compte des activités environnementales dans les documents financiers des entreprises". Paris 12, 1989. http://www.theses.fr/1989PA122004.
Pełny tekst źródłaAstruc, Denis. "La gestion des risques et le droit de l'environnement à travers l'exemple du tourisme en milieu naturel". Nice, 1998. http://www.theses.fr/1998NICE0039.
Pełny tekst źródłaThe elaboration of the right of environment highlights the legitimate but one-sided intervention of the state. For the sake of the ecological law and order. Breaking that monopoly, it may be wise to consider the protection of the nature as an added environmental right for people subject to the law. Tourism in natural sites provides an adequate base for experimentation. The environmental risk upsets the existing juridical understanding of the risk. It is imperfectly addressed by the conventional mechanisms for socialization and mutualization of the risk. Tourism industry could contribute to the environmental protection by setting up standards for environment management. That new individual management of the environmental risk requires the use of a contract. Aiming at a careful usage of corporeal and incorporeal natural goods, the environment contract protects the environmental rights of all the tourism players. Moreover, it may be a source of the right of environment with a significant impact due to the use of juridical tools like the answerable promise and the stipulation for others. Thanks to its opposability, the environment contract allows to effectively defend the environment with some compulsory strength against the third parties
Morvan, Régis. "Les politiques publiques locales de protection de l'environnement : éléments d'analyse des systèmes comptables des administrations publiques locales". Montpellier 1, 2003. http://www.theses.fr/2003MON10050.
Pełny tekst źródłaAntheaume, Nicolas. "L'évaluation des coûts externes de la théorie à la pratique : interrogation sur l'évaluation de la comptabilité sociale et sur sa place parmi d'autres systèmes d'information au sein de l'entreprise". Phd thesis, Nice, 1999. https://tel.archives-ouvertes.fr/tel-00713496.
Pełny tekst źródłaBased on a review of literature, this thesis analyses the evolution of corporate social (or societal) accounting in terms of a debate between two approaches : the first one recommends integration in financial accounting, the second one, on the contrary, pleads for the development of separate and autonomous forms of corporate social accounting. This research is carried out within the framework of the theory of stake-holders which recognises the legitimacy of constituents outside a company to request information on the corporate use of collective resources endowed on it by society. The element that opposes the two approaches to corporate social accounting concerns the ability of monetary data to give a true and fair view of the impacts on society of a given corporate economic activity. Our field work dealt with the evaluation of the environmental external costs of an industrial process in a major company. It involved giving a monetary value to the physical flows of that process. As such it is relevant to the element that opposes the two above-mentioned approaches and enables us to reach clear cut conclusions as to which one should be preferred. The external costs linked to the physical flows of an industrial process are expressed per unit of product, using three different methods, with three estimates per method (low, medium, high). The major findings of this experiment are the existence of a low number of flows for which a monetary evaluation can be carried out, the wide range of possible results, the lack of accepted standards on which to base calculations. These findings lead us to conclude that the use of monetary data to evaluate and compare environmental impacts is a scientifically unsound management practice and that the development of new forms of social accounting should be conducted separately from financial accounting. The thesis then proposes an enlarged accounting model which enables the positioning of different forms of accounting relative to one another
Harscoet, Erwan. "Développement d'une comptabilité environnementale orientée vers la création de valeur : l'application à un investissement de prévention des pollutions". Phd thesis, Paris, ENSAM, 2007. http://pastel.archives-ouvertes.fr/pastel-00003071.
Pełny tekst źródłaBouni, Christophe. "Développement durable et macro-systèmes d'information : des comptes d'environnement à l'aide multicritère à la décision". Paris 1, 1996. http://www.theses.fr/1996PA010021.
Pełny tekst źródłaThe issue of this dissertation consists in the analysis of the macro-economic tools offered these past few years with the aim of integrating environmental components in the dynamics of economic development. The analysis deals with three major points : theoretical meanings, their possible applications and the consistence with ethical and technical objectives of sustainable development notion. The first part is devoted to the examination of suggestions made for amending national accounts systems. Satellite accounts and attempts to modify national accounts agregates are comprehensively reviewed. They are also evaluated according to their accuracy to respond to the topics raised by the various approaches of sustainable development. We conclude that these proposals are unable to deal with ecological sustainability. The second part is looking for an alternative to national accounts systems. Its aim is to build a new frame that may take into account the specific characteristics of sustainability. It appears that the very notion of sustainability deals with decision-making problems and multidimensionality of the topics to be stressed. Furthermore, for the past few years, various kinds of non-accountant information systems have been designed in order to combine the diversity of fields and concerns in environmental matters. These tools may produce a number of different indicators which are able to reveal various and conflictuous value systems. Hence, it is necessary to deafwith a broad spectrum of datas in decision-making process. To make that possible, the multicriteria decision aid procedures (MCDA) are offered at a macro-economic implementation scale. They could improve the transparency of public choices, by shifting environmenteconomy integration to the level of the negotiations among involved institutions
Deshayes, Stéphanie. "Prédiction et analyse des perturbations subies par un dispositif électronique placé dans un environnement électromagnétique sévère : application à l'immunité des systèmes de communication". Paris 6, 2000. http://www.theses.fr/2000PA066135.
Pełny tekst źródłaBardy, Jennifer. "Le concept comptable de passif environnemental, miroir du risque environnemental de l'entreprise". Electronic Thesis or Diss., Université Côte d'Azur (ComUE), 2018. http://www.theses.fr/2018AZUR0001.
Pełny tekst źródłaWhether it is through the risks that the company imposes on the environment or through the risks thatweigh on it with regard to the multiplication of legal obligations aimed at protecting the environment,the company can no longer afford to ignore the environmental risk. Henceforth, the environmental riskapprehension requirement must guide the company throughout its existence. The accounting law, asmuch for its historical abilities to apprehend the risks of the company as for its quality of organizing thelanguage of the company, appears as the instrument that can help in the identification and control of theenvironmental risk. Through the concept of environmental liability, the accounting law offers, on onehand, an environmental risk reading grid that highlights most of the nuances of this risk. On the otherhand, because of the concept of environmental liability, the accounting law reveals its ability to controlthe damaging consequences that the environmental risk imposes on the company or the environment.The merits of the accounting law as regards the apprehension of the environmental risk of the companymust not however mask an original conception exclusively based on the recognition of the violations ofthe financial capital of the company. Because persisting in the path of ignorance of an environmentalcapital has the effect of restricting the apprehension of environmental risk, the refoundation of theaccounting law in the direction of the integration of an environmental capital offers to the accountinglaw the opportunity to assert itself as a branch of law which, although specific, is none the less alive andas such, capable of evolution
Ben, Rhouma Amel. "Etude des déterminants de la divulgation environnementale et sociale des entreprises françaises". Nice, 2008. http://www.theses.fr/2008NICE0004.
Pełny tekst źródłaThe purpose of our study is to explore the evolution of the scope and patterns of corporate environmental and social disclosure of the French companies and to identify determinants likely to explain the strategies of communication of this type of information. Our study is based on three-tiered conceptual framework that weaves together three complementary perspectives: information costs and benefits, legitimacy theory and governance. We focus on annual and social reports of a sample SBF 120 French firms during three years2001, 2002 and 2003. We show that in spite of the promulgation of article 116 of law NRE of May 15, 2001, the environmental information disseminated by the French companies concerns a voluntary strategy. Environmental disclosure is measured using a coding instrument on a way that is similar to Wiseman (1982) and Cormier and Magnan (1999 and 2003) adapted to the legal and regulatory context French and taking account of the voluntary international initiative of standardization of these practices of reporting (the GRI). We study also the social aspect of the disclosure of French companies in order to explore its impact on the level of environmental reporting. Regarding the first purpose, results show that level and quality of corporate social and environmental reporting tend to converge over time. With respect to the second purpose, consistent with expectations, results show that information costs and benefits faced by capital market participants, governance and monitoring considerations as well as the need for firms to legitimise their activities all influence environmental disclosure. Moreover, the level of the social disclosure significantly assigns to the rise the level of environmental reporting
Comolet, Arnaud. "La comptabilisation de la nature : éléments pour une analyse dritique du système français de comptes du patrimoine naturel". Paris 1, 1990. http://www.theses.fr/1990PA010022.
Pełny tekst źródłaIf there is now widespread agreement on the need to promote sustainable evelopment, based on more national management of our natural patrimony, we also need instruments desined to introduce this kind of management. The french government set up an interministerial commission on naturalpatrimony accounts ten years ago, with the aim of improving the integration of environmental concerns into political decision-making. The general framework proposed by the commission includes interconnected "natural components", "ecozones" and "agents" accounts. The value of the natural patrimony is calculated with physical and monetary indicators. The general framework has been established for three categories : wild fauna and flora, forest and water
Senn, Juliette. "L’information comptable à caractère environnemental dans un cadre réglementaire : de la diffusion à l’utilisation de l’information". Electronic Thesis or Diss., Montpellier, 2018. http://www.theses.fr/2018MONTD029.
Pełny tekst źródłaCorporate environmental reporting is becoming more and more widespread and regulated. This dissertation specifically focuses on environmental accounting information (EAI) in this context. Our research draws on neo-institutional theory and concerns the concept of normativity. Three empirical studies, each dealing with one dimension of the information disclosure process, are conducted. They are all carried out in the French regulatory context. The first study examines how companies disclose EAI and the strategies adopted after the adoption of a new law. Based on a content analysis of the annual reports of 96 listed companies over the period 2009-2014, the results show that the law did not favor greater transparency in the EAI and we observe that companies choose different reponses to the law. The second study focuses on behind the scenes of these strategies to identify how producers of information organize themselves to respond to the regulations they are subject to. The results of 8 case studies show that two distinct strategies appear depending on the type of EAI. The third study focuses on the users of information behavior and how they react to the firms’ disclosure strategies. We consider the point of view of financial analysts by investigating the effect of firms’ EAI disclosure strategies on investment recommendations and perceptions of this item (as regards to both the relevance and credibility of information). Through an experimental study conducted with 145 participants, it turned out that these strategies modify both the perception of relevance and credibility of information. Overall, the dissertation contributes to our understanding of how companies (and actors) develop strategies to adapt to the introduction of new regulations
Moussa, Ibrahim. "Evolution et adaptabilité du système comptable en Libye par rapport aux changements environnementaux". Phd thesis, Université d'Auvergne - Clermont-Ferrand I, 2009. http://tel.archives-ouvertes.fr/tel-00726058.
Pełny tekst źródłaFeger, Clément. "Nouvelles comptabilités au service des écosystèmes. Une recherche engagée auprès d'une entreprise du secteur de l'environnement". Thesis, Paris, AgroParisTech, 2016. http://www.theses.fr/2016AGPT0006/document.
Pełny tekst źródłaCurrent efforts to halt the destruction of the planet’s ecosystems and to reinforce and renew their collective management reside on three distinct innovation fronts: (1) the design and use of new ecosystem assessment tools by conservation scientists and practitioners; (2) the development of new social and environmental accounting frameworks and tools at the level of organization; (3) the contribution of the private sector to natural capital protection and maintenance. This doctoral thesis aims to relate these three domains of innovation to one another by mobilizing the accounting discipline as a pivot to connect ecological information systems and tools, diverse forms of collective action for ecosystem management, and private sector initiatives and accounting innovations. The thesis combines a work of theoretical construction with the results of an action-research conducted in an environmental sector company that seeks to develop new services specifically designed for the management of ecological systems. We first propose a new theoretical and practical perspective at the junction of accounting and conservation science centered on the collective management of ecological issues: the development of Management Accounting for Ecosystems. We show why and how they are complementary to all the other domains of ecosystem accounting innovation. Secondly, we introduce four organizational and strategic directions to think and guide the development of new “services to ecosystems” business models. To complement them, we suggest new accounts and accounting practices to help environmental sector companies negotiate and co-create ecological value with other stakeholders, and transform their own representation and quantification of corporate value
Friot, Damien. "Comptabilité environnementale et mondialisation. Quels défis ? Quels modèles pour y répondre ? Application d'un modèle Economie-Environnement-Impacts à l'évaluation des impacts environnementaux en Chine induits par l'Europe, et aux taxes carbone aux frontières de l'UE". Phd thesis, École Nationale Supérieure des Mines de Paris, 2009. http://pastel.archives-ouvertes.fr/pastel-00527496.
Pełny tekst źródłaBardy, Jennifer. "Le concept comptable de passif environnemental, miroir du risque environnemental de l'entreprise". Thesis, Université Côte d'Azur (ComUE), 2018. http://www.theses.fr/2018AZUR0001.
Pełny tekst źródłaWhether it is through the risks that the company imposes on the environment or through the risks thatweigh on it with regard to the multiplication of legal obligations aimed at protecting the environment,the company can no longer afford to ignore the environmental risk. Henceforth, the environmental riskapprehension requirement must guide the company throughout its existence. The accounting law, asmuch for its historical abilities to apprehend the risks of the company as for its quality of organizing thelanguage of the company, appears as the instrument that can help in the identification and control of theenvironmental risk. Through the concept of environmental liability, the accounting law offers, on onehand, an environmental risk reading grid that highlights most of the nuances of this risk. On the otherhand, because of the concept of environmental liability, the accounting law reveals its ability to controlthe damaging consequences that the environmental risk imposes on the company or the environment.The merits of the accounting law as regards the apprehension of the environmental risk of the companymust not however mask an original conception exclusively based on the recognition of the violations ofthe financial capital of the company. Because persisting in the path of ignorance of an environmentalcapital has the effect of restricting the apprehension of environmental risk, the refoundation of theaccounting law in the direction of the integration of an environmental capital offers to the accountinglaw the opportunity to assert itself as a branch of law which, although specific, is none the less alive andas such, capable of evolution
Gnegne, Yacouba. "QUATRE ESSAIS SUR L'ÉPARGNE NETTE AJUSTÉE ET LA MESURE DU DÉVELOPPEMENT SOUTENABLE". Phd thesis, Université d'Auvergne - Clermont-Ferrand I, 2010. http://tel.archives-ouvertes.fr/tel-00504674.
Pełny tekst źródłaBerquier, Roger. "La participation des entreprises aux travaux de standardisation de la comptabilité environnementale : le cas de l’affichage environnemental des produits de grande consommation". Thesis, Toulouse 1, 2017. http://www.theses.fr/2017TOU10066.
Pełny tekst źródłaThis PhD thesis deals with the standardization of environmental accounting. It consists of three papers (empirical studies) that explore different facets of stakeholder participation in the process of standardizing environmental accounting. The three studies are based on the case study of the standardization of the environmental accounting of the products underlying the projects "environmental labelling of consumer products" in France and the development of the European Product Environmental Footprint. We have focused on three levels of analysis.The first article (macro level) focuses on identifying and exploring the institutional work conducted by marginalized actors to participate in standardization processes. In the second article (meso level), we are interested in the intermediaries of standardization (consultants specializing in environmental accounting) and in particular how they use and mobilize the standardization bodies to maintain their expertise and to establish the professionalism of their activity. Finally, in the third article (micro level) we are interested in a standardization participant (a multinational) in which we try to understand how participation in a process of standardization of environmental accounting is influenced by the work carried out internally within an organization and, conversely, how, during its participation, the standardization process influenced the functioning of the organization and its CSR approach. The overall results contribute to a better understanding of how standardization stakeholders are involved in the process of standardizing environmental accounting
Hamdan, Hassan. "Les justifications économiques de la comptabilité environnementale et sociale et de la recherche de transparence : une application aux pays arabes". Aix-Marseille 3, 2010. http://www.theses.fr/2010AIX32028.
Pełny tekst źródłaThe thesis focuses on the economical impacts and reasons for social and environmental practices; shows and proves that there is a positive correlation between the economical, social and environmental performances; search for the real reasons and motivations for these practices; points out the main variables and economic factors that encourage social and environmental behaviors; empirically links financial with social and environmental practices and disclosure performance; and finally evaluates the economical perspectives for organization in disclosing social and environmental practices. In addition, this thesis suggests using both questionnaire and content analysis to explore what is happening, in seeking new insights, in answering these questions and in assessing phenomena in a new light
Boyer-Allirol, Béatrice. "Information environnementale : utilité pour l'investisseur et impact de la réglementation". Thesis, Aix-Marseille, 2015. http://www.theses.fr/2015AIXM2019.
Pełny tekst źródłaUsing disclosure scores to assess the level of environmental information provided by 121 randomly selected European listed companies, this research has two major goals. First, it examines whether environmental information is useful to investors. Second, it analyzes whether it is worth regulating environmental disclosures. Results reveal that the usefulness of environmental disclosures for investors is not uniform. It varies among firms, increasing with (i) exposure to environmental risks; (ii) ownership dispersion; (iii) the level of financial opacity. Furthermore, results also reveal that regulation has a direct and induced favorable impact on corporate environmental disclosure. After controlling for the usual determinants of environmental disclosures, we show that firms subject to a law that regulates environmental reporting disclose more than those domiciled in countries that have developed guidelines only. Finally, in a context where environmental information is mainly voluntary, we show that firms reserve their environmental communication for their preferred stakeholders
Houdet, Joël. "Entreprises, biodiversité et services écosystémiques. Quelles interactions et stratégies? Quelles comptabilités?" Phd thesis, AgroParisTech, 2010. http://pastel.archives-ouvertes.fr/pastel-00531612.
Pełny tekst źródłaAltukhova, Yulia. "Comptabilité agricole et développement durable : étude comparative de la Russie et de la France". Phd thesis, Université Paris Dauphine - Paris IX, 2013. http://tel.archives-ouvertes.fr/tel-00871838.
Pełny tekst źródłaPlot-Vicard, Emmanuelle. "L’information diffusée par l’exploitant sur le risque nucléaire : quelle réponse aux attentes des parties prenantes ?" Paris 9, 2010. https://bu.dauphine.psl.eu/fileviewer/index.php?doc=2010PA090009.
Pełny tekst źródłaThe objective of this research is to know if there are distances between the expectations of the stakeholders and the information disclosed by the firm on the nuclear risk in its annual report. First of all, I wonder about the motives which lead companies to disclose environmental information, by associating the theories of the legitimacy and the stakeholders. I notice then the report which the financial accounting does not allow to report the whole nuclear risk. In particular, accounting (provision and contingent liability) does not integrate the risks of uncertain occurrence with important possible damages, as the risk of nuclear accident. Consequently, this research widens the field of analysis beyond financial status to contain all the information disclosed by the firm in its annual report. I determine the expectations of the stakeholders in information on the nuclear risk, then confront these expectations with the information disclosed by the firms in their annual report. Two additional measures allow me to analyze this information. The first one which describes the information indicates that only 7% of the disclosed information about the nuclear risk in annual reports is quantitative visible information for the reader and dealing with precise objectives or with concrete programs led by the firms. The second measure deals with the quality of the information. It suggests that a lot of information wished by the stakeholders is not disclosed. All in all, the expectations of the regulating, financial and media stakeholders seem satisfied but those of the stakeholders of the environmental lobby groups would not be
Senn, Juliette. "L’information comptable à caractère environnemental dans un cadre réglementaire : de la diffusion à l’utilisation de l’information". Thesis, Montpellier, 2018. http://www.theses.fr/2018MONTD029.
Pełny tekst źródłaCorporate environmental reporting is becoming more and more widespread and regulated. This dissertation specifically focuses on environmental accounting information (EAI) in this context. Our research draws on neo-institutional theory and concerns the concept of normativity. Three empirical studies, each dealing with one dimension of the information disclosure process, are conducted. They are all carried out in the French regulatory context. The first study examines how companies disclose EAI and the strategies adopted after the adoption of a new law. Based on a content analysis of the annual reports of 96 listed companies over the period 2009-2014, the results show that the law did not favor greater transparency in the EAI and we observe that companies choose different reponses to the law. The second study focuses on behind the scenes of these strategies to identify how producers of information organize themselves to respond to the regulations they are subject to. The results of 8 case studies show that two distinct strategies appear depending on the type of EAI. The third study focuses on the users of information behavior and how they react to the firms’ disclosure strategies. We consider the point of view of financial analysts by investigating the effect of firms’ EAI disclosure strategies on investment recommendations and perceptions of this item (as regards to both the relevance and credibility of information). Through an experimental study conducted with 145 participants, it turned out that these strategies modify both the perception of relevance and credibility of information. Overall, the dissertation contributes to our understanding of how companies (and actors) develop strategies to adapt to the introduction of new regulations
Yazdeen, Haji Haji. "Integrating Material Flow Cost Accounting with Life cycle assessment to Assess the Economic an Environmental Performances of Selected Wood Industries in the Landes de Gascogne Forest, France". Electronic Thesis or Diss., Bordeaux, 2023. http://www.theses.fr/2023BORD0153.
Pełny tekst źródłaThere is an increasing understanding that our consumption and production patterns have to change to stay within our planetary boundaries, the planet being unable to indefinitely assimilate the effects of current anthropic activities. Correspondingly, in recent years, growing concerns about climate change pollution and biodiversity loss have driven business organizations to change their priorities, not only to achieve economic objectives, but also to consider ecological goals. Forestry, an important part of natural systems, has been a traditional supplier of renewable raw materials for industrial use (e.g., sawmilling for construction wood, pulp and paper, particle boards), as well as for domestic fuelwood. Although many studies have been conducted in this field, little attention has been paid to the importance of the monetary valuation of negative environmental impacts in order to determine the true price of wood products to take informed investment decisions. This study aims to assess economic and environmental performance of five maritime pinewood products during the gate-to-gate process (harvesting to semifinal product) in the Landes de Gascogne Forest (“Landes Forest”) in the Nouvelle-Aquitaine region of France. The product groups considered are construction wood, pulp, plywood, pellets and pallets. For this purpose, the study uses several systemanalytical methods in combination: material flow analysis (MFA), life-cycle assessment (LCA), life cycle costing (LCC) and material flow cost accounting (MFCA). The relevant MFA data in Chapter 3 was collected from an industrial partner and based on databases, literature sources and other references to obtain Life Cycle Inventories for the LCA study in Chapter 4. The LCA software SimaPro was used for this analysis, applying the ReCiPe life-cycle impact assessment method to identify the environmental impact (gate-to-gate) of the studied products. A cost model based on the Environmental Prices Handbook was developed in Chapter 5 to estimate the external costs based on the environmental impact results. This has been set for each product group and integrated into environmental LCC to compare the external with the internal costs, in far as possible with the data available. The methodologies have been tied together in Chapter 6 using MFCA; results correspond to the market share specified in Chapter 3 by MFA. We found that, among the studied products, unbleached pulp and plywood production have the highest economic and environmental costs at €32.36/€15.13 and €27.22/€7.14, respectively. That means that the best use of raw timber is as construction wood due to two reasons: first, the long lifespan of construction wood compared to other studied products; second, not only is less energy is required in the production process, but chemical materials are also absent from the process. This study proposes a suitable methodology framework for the economic and environmental assessment of forest products and other industries. Moreover, this work reviews the design and monitoring of wood from a sustainable resource and environmental impact perspective The environmental impacts costs (external costs or externalities) and key internal costs have been estimated for studied product groups. [...]
Maurice, Jonathan. "Fiabilité des provisions comptables environnementales : apports d'une lecture institutionnelle". Phd thesis, Université Montpellier I, 2012. http://tel.archives-ouvertes.fr/tel-00768565.
Pełny tekst źródłaGibassier, Delphine. "Environmental Management Accounting Development : Institutionalization, Adoption and Practice". Thesis, Jouy-en Josas, HEC, 2014. http://www.theses.fr/2014EHEC0001/document.
Pełny tekst źródłaThis 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 dissertation is composed of three articles that together explore the different facets of management accounting innovations. The first article tackles the question of how innovations get created and on their path to institutionalization. The focus is on the actors and their strategies, the who and how of the institutionalization process. Through an in-depth case study of one organization, the second article uncovers the process of the non-adoption of a carbon accounting methodology. The third article analyses the practices surrounding and accounting innovation in a multinational.Overall, this dissertation makes three main theoretical contributions on the specific institutional work developed by elite, the role of internal legitimacy in organizational legitimacy, and on the processes of co-emergence of new practices. This research on EMA innovations also contributes to further understanding how sustainable development can be pursued through accounting in organizations