Delphine Gibassier

Audencia Business School

8 Road Joneliere

BP 31222

Nantes Cedex 3, 44312

France

  • Audencia Business School

SCHOLARLY PAPERS

29

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2,790

SSRN CITATIONS
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SSRN RANKINGS

Top 34,543

in Total Papers Citations

27

CROSSREF CITATIONS

2

Ideas:
“  Accounting for Sustainable Development (tools, innovations and practices)Professions around Accounting for Sustainable DevelopmentSDGsResponsible Business (local complementary currencies, plastic, responsible leadership)  ”

  • Audencia Business School

Scholarly Papers (29)

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1.

Environmental Management Accounting Development: Institutionalization, Adoption and Practice

PhD Thesis defended at HEC Paris
Number of pages: 33 Posted: 05 Apr 2014 Last Revised: 13 Oct 2015
Delphine Gibassier
Audencia Business School
Downloads 781 (59,589)

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management accounting innovation (MAI), environmental management accounting, elites, institutional work, internal legitimacy, organizational legitimacy, institutional theory, carbon accounting, practice theory

2.

Integrated Reporting and the Capitals’ Diffusion

Report published by the French Accounting Standard Setter (Autorité des Normes Comptables), 2019
Number of pages: 41 Posted: 05 Aug 2019
Delphine Gibassier, Carol A Adams and Tiphaine Jerome
Audencia Business School, Durham University Business School and University Grenoble Alpes - Center for Studies and Applied Research in Management (CERAG)
Downloads 633 (78,127)

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Integrated Reporting, IIRC, diffusion

3.

Carbon Management Accounting and Reporting in Practice: A Case Study on Converging Emergent Approaches

Sustainability Accounting, Management and Policy Journal, Vol. 6 Iss: 3, pp.340 - 365
Number of pages: 44 Posted: 11 Jan 2015 Last Revised: 01 Aug 2019
Delphine Gibassier and Stefan Schaltegger
Audencia Business School and Leuphana University of Lueneburg
Downloads 289 (193,930)
Citation 3

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Carbon accounting, convergence, GHG Protocol, PAS 2050, carbon management accounting

4.

Environmental Management Controls at Michelin – How Do They Link to Sustainability?

Social and Environmental Accountability Journal 2018, 38:1
Number of pages: 29 Posted: 05 Aug 2019
Charles Richard Baker, Bruno Cohanier and Delphine Gibassier
Adelphi University - School of Business, Universitaria EADA - EADA Business School and Audencia Business School
Downloads 225 (248,413)
Citation 2

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Environmental Management Control, Michelin, Sustainable Development, Environmental Accounting, Management Control Package, Sustainability Management Control

5.

From Share Value to Shared Value: Exploring the Role of Accountants in Developing Integrated Reporting in Practice

IMA (Institute of Management Accountants) – ACCA (The Association of Chartered Certified Accountants) Joint Research Report, January 2016
Number of pages: 41 Posted: 07 Aug 2017
Delphine Gibassier, Michelle Rodrigue and Diane-Laure Arjaliès
Audencia Business School, École de comptabilité, Université Laval and Ivey Business School at Western University
Downloads 225 (248,413)
Citation 1

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Integrated Reporting, Social and Environmental Accounting

6.

'Integrated Reporting Is Like God: No One Has Met Him, but Everybody Talks About Him.' The Power of Myths in the Adoption of Management Innovations

Gibassier, Rodrigue and Arjaliès (2018) “Integrated Reporting, it’s like God, No One Met Him but Everybody Talks about Him”: The Power of Myths in the Adoption of Management Innovations, Accounting, Auditing & Accountability Journal, 31, 5: 1349-1380
Number of pages: 40 Posted: 06 Dec 2016 Last Revised: 13 Jun 2019
Delphine Gibassier, Michelle Rodrigue and Diane-Laure Arjaliès
Audencia Business School, École de comptabilité, Université Laval and Ivey Business School at Western University
Downloads 222 (252,687)
Citation 12

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Adoption, Corporate Reporting, IIRC, Innovation, Integrated Reporting, Rational Myth, Sustainability

7.

Ecofeminism and Accounting: New Avenues for Accounting for Sustainable Development

Number of pages: 14 Posted: 05 Aug 2019
Delphine Gibassier
Audencia Business School
Downloads 111 (448,529)

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ecofeminism, accounting for sustainability development, multiplicity, duality

8.

Environmental Management Accounting: The Missing Link to Sustainability?

Social and Environmental Accountability Journal 2018, 38:1
Number of pages: 20 Posted: 05 Aug 2019
Delphine Gibassier and Simon Alcouffe
Audencia Business School and Toulouse Business School
Downloads 95 (499,683)
Citation 2

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Environmental Management Accounting, Sustainability

9.

Governing the 'Good Citizen' and Shaping the 'Model City' to Tackle Climate Change: Materiality, Economic Discourse and Exemplarity

Sustainability Accounting, Management and Policy Journal, Forthcoming, 2019
Number of pages: 46 Posted: 05 Aug 2019
Roger Berquier and Delphine Gibassier
University of Birmingham and Audencia Business School
Downloads 87 (528,130)

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smart cities, governmentality, climate change, environmental sustainability, materiality, public management

10.

Corporate Water Accounting, Where Do We Stand? The International Water Accounting Field and French Organizations

Advances in Environmental Accounting and Management, Vol. 7, pp. 31-65, 2018
Number of pages: 35 Posted: 29 Jan 2015 Last Revised: 01 Aug 2019
Delphine Gibassier
Audencia Business School
Downloads 51 (699,035)

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Water accounting, water reporting, France, water footprint, water disclosure

11.

From Écobilan to LCA: The Elite's Institutional Work in the Creation of an Environmental Management Accounting Tool

Critical Perspectives on Accouting, 2016
Number of pages: 54 Posted: 02 Mar 2016 Last Revised: 01 Aug 2019
Delphine Gibassier
Audencia Business School
Downloads 37 (793,892)
Citation 4

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écobilan, eco-balance, life cycle assessment, elite, institutional work, management accounting innovation

12.

The Corporate Reporting Landscape: A Market for Virtue or the Virtue of Marketization?

Sustainability Accounting, Management and Policy Journal, Volume: 6 Issue: 4, 2015
Number of pages: 12 Posted: 13 Oct 2015 Last Revised: 01 Aug 2019
Delphine Gibassier
Audencia Business School
Downloads 27 (875,535)
Citation 1

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standards, coopetition, IIRC, GRI, standards war

13.

Can Financialization Save Nature? The Case of Endangered Species

Downloads 4 (1,090,164)

Can Financialization Save Nature? The Case of Endangered Species

Contemporary Accounting Research, Forthcoming
Number of pages: 77 Posted: 09 Mar 2023 Last Revised: 26 Mar 2024
Delphine Gibassier and Diane-Laure Arjaliès
Audencia Business School and Ivey Business School at Western University
Downloads 4 (1,133,709)

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biodiversity, conservation, financialization, impact bond, nature

Can Financialization Save Nature? The Case of Endangered Species

Posted: 31 May 2016 Last Revised: 10 Apr 2019
Delphine Gibassier and Diane-Laure Arjaliès
Audencia Business School and Ivey Business School at Western University

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Biodiversity, Conservation Performance, Extinction Accounting, Financialization, Visuals

14.

Sustainability CFO: The CFO of the Future?

Gibassier D., Arjaliès, D-L. and Garnier C. (2018). Sustainability CFO: The CFO of the Future? IMA (Institute of Management Accountants) Research Report, 18 pages
Number of pages: 18
Delphine Gibassier, Claire Garnier and Diane-Laure Arjaliès
Audencia Business School, HEC Montreal and Ivey Business School at Western University
Downloads 3

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Sustainability, CFOs, Sustainability CFOs, Chief Value Officer

15.

The Financialization of Conservation: Myth and Reality

Posted: 05 Aug 2019
Diane-Laure Arjaliès and Delphine Gibassier
Ivey Business School at Western University and Audencia Business School

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16.

How Accounting on the Sustainable Development Goals (SDGs) Contribute to Politicize Corporations: A Case Study

Posted: 05 Aug 2019
Delphine Gibassier and Diane-Laure Arjaliès
Audencia Business School and Ivey Business School at Western University

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Sustainable Development Goals (SDGs), accounting for sustainable development, political CSR, political program, politicization

17.

Isomorphism, Isopraxism and Isonymism in Integrated Reporting Diffusion

Posted: 31 Jul 2019
Delphine Gibassier, Carol A Adams and Tiphaine Jerome
Audencia Business School, Durham University Business School and University Grenoble Alpes - Center for Studies and Applied Research in Management (CERAG)

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integrated reporting, isomorphism, isopraxism, isonymism, IIRC

18.

From Carbon Cowboys to Global GHG Accounting Professionals

Posted: 07 Aug 2017
Delphine Gibassier and Sami El Omari
Audencia Business School and Toulouse Business School

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Carbon Accounting, Occupation, Profession, Globalization, Collective Action

19.

The Crossover CFO: Accounting with a Sustainability Hat On

Posted: 07 Aug 2017
Delphine Gibassier, Claire Garnier and Diane-Laure Arjaliès
Audencia Business School, HEC Montreal and Ivey Business School at Western University

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Occupational Identity, Elasticity, Sustainability, CFO, Sustainability Accounting

20.

Sustainability Accounting Standards in the USA – Procedural Legitimacy: Governance, Participation and Decision-Making Processes

in “Measuring and Controlling Sustainability” Edited by Adam Lindgreen, Christine Vallaster, Dr. Shumaila Yousofzai, Bernhard Hirsch, Routledge
Posted: 07 Aug 2017 Last Revised: 04 Aug 2018
Delphine Gibassier
Audencia Business School

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multi-stakeholder initiative, SASB, sustainability accounting, due process, procedural legitimacy

21.

Money, Morals and Valuation: How Local and Complementary Currencies Question the Global Financial System

Posted: 07 Dec 2016 Last Revised: 03 Aug 2017
Diane-Laure Arjaliès and Delphine Gibassier
Ivey Business School at Western University and Audencia Business School

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Valuation, Money, Local and Complementary Currencies

22.

Carbon Accounting: From Conflict of Legitimacies to the Interplay of Legitimacies

Posted: 07 Dec 2016
Delphine Gibassier and Marc Journeault
Audencia Business School and Université Laval

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Internal Legitimacy, External Legitimacy, Carbon Accounting, Organizational Identity, Institutional Theory

23.

Marginalized Actors’ Institutional Work in Standardization Processes: An Environmental Accounting Case Study

Posted: 06 Dec 2016 Last Revised: 01 Aug 2019
Roger Berquier, Isabelle Martinez and Delphine Gibassier
University of Birmingham, University of Toulouse - Paul Sabatier; LGC and Audencia Business School

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environmental accounting, institutional work, marginalized actor, participation, standardization, accounting for the common good

24.

The Role of Boundary Objects in the Development of an Environmental Accounting Innovation

Posted: 02 Mar 2016 Last Revised: 01 Aug 2019
Delphine Gibassier, Simon Alcouffe and Eija M. Vinnari
Audencia Business School, Toulouse Business School and Independent

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Boundary Object, Water, Environmental accounting, Innovation

25.

Negotiating Categorization of a Social Innovation in a Highly Institutionalized Field: The Case of Local and Complementary Currencies in France

Posted: 01 Jul 2015 Last Revised: 03 Aug 2017
Delphine Gibassier, Bruno De Menna and Diane-Laure Arjaliès
Audencia Business School, Sciences Po Toulouse – Université de Toulouse and Ivey Business School at Western University

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category, social and complementary currencies, social innovation

26.

Institutional Work In The Birth of a Carbon Accounting Profession

Posted: 08 Nov 2014 Last Revised: 01 Aug 2019
Delphine Gibassier, Sami El Omari and Philippe Naccache
Audencia Business School, Toulouse Business School and Toulouse Business School

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carbon accounting, institutional work, professionalization project, Bilan Carbone, environmental accounting, sabotage work

27.

Implementing an EMA Innovation: The Case of Carbon Accounting

Corporate Climate Accounting (Springer Book, February 2016)
Posted: 05 Apr 2014 Last Revised: 26 Feb 2016
Delphine Gibassier
Audencia Business School

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Environmental management accounting, innovation, carbon accounting, implementation

28.

Collective Entrepreneurship for Accounting and Organizational Change

Posted: 04 Dec 2013 Last Revised: 05 Dec 2016
Delphine Gibassier, Hélène Löning and Philippe Naccache
Audencia Business School, HEC Paris - Accounting and Management Control Department and Toulouse Business School

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Accounting change, collective entrepreneurship, carbon accounting, collective work, entrepreneurial work

29.

Is Environmental Management Accounting a Discipline? A Bibliometric Literature Review

Schaltegger, S.; Gibassier, D.; Zvedov, D. (2013) Is Environmental Management Accounting a Discipline? A Bibliometric Literature Review. Meditari Accountancy Research, 21(1), 4-31
Posted: 20 Aug 2013
Delphine Gibassier, Stefan Schaltegger and Dimitar Zvezdov
Audencia Business School, Leuphana University of Lueneburg and Leuphana University - Centre for Sustainability Management (CSM)

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Environmental management, Accounting, Environmental management accounting, Development, Discipline, Bibliometric analysis