Mission and methodology

A Unique Chair

The "Measurement, Control and Audit of Integrated Multi-Capital Performance" research centre aims for strengthening multi-capital measurement and control systems through innovation, participating in international standardisation and supporting accounting teams and accounting profession transformation. 

Accounting transformation for tomorrow

  • Offering integrated multi-capital accounting to all sizes companies (Multinationals, SMEs)
  • Aiming strong communication about management control, internal control and reporting to stakeholders
  • Ensuring international standards, ODDs and planetary boundaries accounting 




Accounting experts' support

  • Training and increasing awareness among sustainable development accountants and controllers' teams
  • Offering insights about latest news 
  • Interpreting standards and progress 
  • Supporting teams with appropriate tools 

Rules standardisation and harmonisation

  • Participating in the national, European and international multi-capital accounting standardisation
  • Feeding standardisation organisations thinking thanks to research 
  • Participating in international standards harmonisation efforts 




Our method

We work with companies, mobilising them for fields study creation that are necessary for the experimentation of our work through research-intervention methods. 

Research-intervention examples: 





We work for the common good by collaborating with multi-capital accounting standards public and private institutions creators.  

Research for the common good:

  • Research contract on SMEs carbon accounting with ADEME (2016-2019)
  • Research contract with the “Autorité des Normes Comptables” (French Accounting Standards Authority) on integrated reporting and capital reporting (2017-2019)
  • Contract with the Institute of Management Accountants on integrated reporting (2013-2016)
  • Contract with the Institute of Management Accountants on the role of sustainability CFOs (2017-2018)
  • Research contract on the recasting of the COP with the UN Global Compact (2020-2021)