Find out Delphine Gibassier’s speech, Full Professor of Accounting for Sustainable Development:
"The course enables students to understand multi-capital accounting (as opposed to strictly financial accounting).
In the first course we discuss the differences between "traditional" accounting and sustainable development accounting. Then we look at how to carry out "sustainable development" management control, with relevant indicators, controls and governance for today's world. Then we look at the different capitals (natural, social, human), and we end with the new multi-capital methodologies.
I try to tackle this very different kind of accounting with both a "militant" view (it must be done!), and a "critical" view, because the methodologies are just emerging, and "greenwashing" is still very present.
The course is genuinely based on real cases and tests are largely based on the reporting company analysis. I also share the “behind-the-scenes" of sustainability accounting world as I work every day with standard-setting organisations and companies. The course was considered "best course of the semester" by very involved students. You can read more about the course on my blog.
Course’s slight advantage: there is a Linkedin group to follow the news on the subject and internship offers exclusively linked to the course."