Delphine Gibassier

Associate Professor of Accounting for Sustainable Development
Director of the International Research Center  “Measure, Control & Audit of Multi-Capital Integrated Performance”
Finance Department
Audencia Business School
8 Route de la Jonelière, 44312 Nantes
France

E-Mail: dgibassier@audencia.com
Homepage: https://www.audencia.com/

Profile


Delphine Gibassier is an associate professor at Audencia Business School with 18 years’ experience in non-financial accounting & reporting. She obtained her PhD at HEC Paris. In the last few year, she has worked with the UN Global Compact, the IIRC, WBCSD, R3.0, the Natural Capital Coalition and CDSB, as well as the French Accounting Standard-Setter on carbon accounting, multi-capital accounting and integrated reporting. In practice, she has developed carbon accounting, SDG accounting and integrated reporting for large companies and SMEs.  Before joining academia, she worked as a management controller at GE Healthcare, Danone and Syngenta, in Paris, USA and Asia.

Research


Her main research interests are environmental management accounting, innovations in social and environmental accounting, and more specifically carbon accounting, water accounting and biodiversity accounting creation and practices. She also looks at the formation of new professions around environmental accounting and the new modes of reporting such as “integrated reporting”. She has published in Critical Perspectives on Accounting and Sustainability Accounting, Management and Policy Journal, Accounting, Auditing and Accountability Journal among others, as well as book chapters. She is associate editor of Sustainability Accounting, Management and Policy Journal and a regular guest editor of special issues. She has just opened the first International Research Centre on “Multi-Capital Integrated Performance”, and the first worldwide MBA “Chief Value Officer”.

Publications


  • Institutional Work In The Birth of a Carbon Accounting Profession, The Accounting, Auditing & Accountability Journal, 2020, forthcoming, with S. El Omari and P. Naccache
  • Accounting for sustainable development: an intervention-research approach, Sustainability Accounting, Management and Policy Journal, 2020, forthcoming, with S.Taibi and N.Antheaume
  • “Governing the “good citizen” and shaping the “model city” to tackle climate change: materiality, economic discourse and exemplarity”, Sustainability Accounting, Management and Policy Journal, Vol. 10 No. 4, pp. 710-744, 2019, with R. Berquier
  • “Integrated Reporting Is Like God: No One Has Met Him, but Everybody Talks About Him.” The Power of Myth in the Adoption of Management Innovations”, The Accounting, Auditing & Accountability Journal, Vol 31, No. 5, 2018, with D-L. Arjaliès and M.Rodrigue – Highly Commended- in the Best Paper Category for AAAJ 2018
  • “Environmental Management Accounting: the missing link to sustainability?”, Social and Environmental Accountability Journal, Vol 38, No. 1, 2018, with S. Alcouffe
  • “Environmental Management Controls at Michelin – how do they link to sustainability?”, Social and Environmental Accountability Journal, Vol 38, No. 1, 2018, with R.Baker and B.Cohanier
  • “Implementing an EMA innovation: the case of carbon accounting”, book chapter for EMAN book on Climate and Carbon Accounting, Springer, 2016
  • “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, 2015, with Stefan Schaltegger
  • “Is Environmental Management Accounting a Discipline? A Bibliometric Literature Review”, Meditari Accountancy Research, Vol. 21, No. 1, 4-31, 2013, with Stefan Schaltegger and Dimitar Zvezdov