6533b7dcfe1ef96bd1272896

RESEARCH PRODUCT

L’évolution historique et théorique de l’information des entreprises: Prémisses pour une perspective généraliste dans l’étude du Reporting (The Theoretical and Historical Evolution of Firm Accounting: Premises for a Generalist Approach to Reporting)

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French Abstract: Avec la transposition en droit national de la directive 2014/95 /UE sur la divulgation d’informations non financieres par les grandes entreprises, la responsabilite sociale et environnementale a pris une nouvelle importance dans le recent debat comptable. Cet article s’eloigne notamment des developpements de ce sujet dans la Ragioneria italienne et dans la Comptabilite francaise venant proposer une approche generaliste du reporting d’entreprise englobant les deux types d’informations, financieres et non financieres. D’un point de vue historique, le theme de la responsabilite sociale et environnementale s’est progressivement developpe au XXe siecle, la recherche italienne et francaise prenant de plus en plus d’importance. En consequence, le sujet du reporting extra-financier a ete de plus en plus traite d’un cote comme une evolution ou une extension tandis que de l’autre cote en opposition au reporting financier deja consolide. Seule une attention mineure a ete accordee au concept general de «rendre des comptes». La premiere partie de cet article retrace l’evolution de la responsabilite sociale et environnementale et du reporting non financier dans la Ragioneria et dans la Comptabilite. Dans la deuxieme partie de l’article, les auteurs developpent les bases theoriques d’un cadre de reporting generalise base sur la performance globale de l’entreprise ou convergent tous les aspects, financiers et non financiers, de la vie de l’entreprise. English Abstract: With the transposition into national laws of Directive 2014/95/UE on disclosure of nonfinancial information by large companies, the social and environmental responsibility has taken on new significance in the recent accounting debate. This paper moves in particular from the developments of that topic in Italian Ragioneria and in French Comptabilite coming to propose a generalist approach to the business reporting embracing both kinds of information, financial and not financial. From an historical point of view the theme of social and environmental responsibility has been progressively developed in the twentieth century on Italian and French research getting more and more importance. Correspondently the non-financia lreporting topic has been increasingly treated from one side as an evolution or extension while from the other side in opposition to the already consolidated financial reporting.Only a minor attention has been paid to the general concept of reporting. The first part of this paper retraces the evolution of social and environmental responsibility and non-financial reporting in Ragioneria and in Comptabilite. In the second part of the paper the authors develop the theoretical foundation for a generalized reporting framework based on the global corporate performance where converging all the aspects, financial and not-financial, of the company life.