Normes comptables et responsabilité sociale de l'entreprise (notice n° 1026829)
[ vue normale ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 02474cam a2200289 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250125171407.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Vatteville, Éric |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Normes comptables et responsabilité sociale de l'entreprise |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2006.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 5 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | RésuméLa comptabilité doit rapprocher l’économie d’une situation de connaissance parfaite nécessaire au bon fonctionnement des marchés. Elle figurait traditionnellement dans l’espace normatif public.La Commission européenne a innové en 2005 en conférant à des personnes privées auto désignées (l’IASB) le droit de définir l’intérêt général. L’intégrisme actionnarial, fondé sur la juste valeur, s’accorde difficilement avec la RSE. Comment mettre en œuvre une stratégie respectueuse de l’éthique et de l’écologie sans enregistrement comptable des nouvelles dimensions d’une responsabilité élargie à l’avenir de la communauté humaine. Dans cette perspective d’extension du cercle des parties prenantes, la réforme de 2005 peut être considérée comme une occasion manquée. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Accounting Norms and the Corporate Social ResponsibilityAccounting has to bring closer the economy to a situation of perfect knowledge necessary to the good functioning of markets. This traditionally appeared in the public normative space.The European Commission has innovated on 2005 while conferring to the IASB, a self-appointed private group of people, the right to define the general interest. The shareholder’s fundamentalism, founded on the notion of fair value, arduously agrees with the Corporate Social Responsibility. Thus, how do we implement a strategy respectful of ethics and ecology without an accounting registration of the new dimensions of a responsibility widened to the human community? In this perspective of the extension of stakeholders’circle, the reform of 2005 can be considered as a wasted opportunity. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | juste valeur |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | bien public |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | audit |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | normes comptables |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | R.S.E |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | public property |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | fair value |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | audit |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | CSR |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | accounting norms |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Revue de l’organisation responsable | 1 | 1 | 2006-03-01 | p. 30-37 | 1951-0187 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-de-l-organisation-responsable-2006-1-page-30?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-de-l-organisation-responsable-2006-1-page-30?lang=fr&redirect-ssocas=7080</a> |
Pas d'exemplaire disponible.
Réseaux sociaux