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1. Finding the Right Framework; Without standardized metrics, it’s difficult for investors to evaluate companies. Equally, it’s challenging for companies to know where to invest the considerable amount of time each framework demands.
2. Measuring and Tracking Performance; make it difficult for organizations to chart progress, identify and act on red flags, and meet the reporting policies increasingly required by key stakeholders
3. Accessing Governance Data and Insights: consistent data, including access to the same information used by investors and other stakeholders.  the latest corporate governance codes and stewardship guidelines are often scattered across disparate sources. Additionally, industry data in areas like executive compensation can be proprietary or difficult to access.
4. Tracking Stakeholder Sentiment and Organizational Reputation:Corporate directors must increasingly tune into the sentiment of their stakeholders to proactively respond to needs and priorities and alert the board and management to any potential issues.
5. Visualizing and Controlling Risk Mitigation ESG initiatives don’t operate in a vacuum. For boards to most effectively quantify ESG risk, value and impact and proactively mobilize efforts. Diligent’s ESG Solutions integrate efforts: They plug into and operate across broader risk and compliance programs to help companies.

Particularly in France, compagnies might not be willing to cooperate because it makes things harder

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Group 1- Question 1 (Maiwenn, Sevcan, Emilia, Anandita, Kim, Veishavee)

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Group 1- Question 1 (Maiwenn, Sevcan, Emilia, Anandita, Kim, Veishavee)

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Implementing new concepts might be difficult .Companies might be unwilling to cooperate and implement this strategy as it means they have to be accountable for their actions and thus could mean losing their client base and investors,which could also mean they could also be dishonest about the actual effects of their activities. Complacency with actions/ lack of accountability. Honesty/transparency costs more. Consumers may not care therefore the companies might see the need to publish this information because consumers don’t ask for it.

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We do agree with this statement. Indeed, including sustainability accounting in companies is a must do nowadays, since we must act now in order to reach short and especially long term goals.
For example, having a natural capital account may help the companies to improve their vision between their economic development and natural resources (being able to supply materials while effectively managing the waste and pollution produced). Another example is to help the companies preserve the ecosystems on which their materials depend, indeed including a natural capital account helps to think about nature as a stock and source of flows.
So, accountants should use their influence to encourage the companies to integrate sustainable development goals into their accounting.

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Help companies to take a step back to identify the issues in order to make efforts in terms of sustainable development.
They also have a big influence in order to integrate sustainability in all fields of a company including strategy, finance, operations and communication and overall help them implement the SDG goals.
Finally, they also assist them to wisely use their ressources thus increasing their durability/perenniality.

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Before considering sustainable accounting, it is necessary to assess the economic stability of the country and the standard of living of the population.
Societal and climatic crises must be addressed as a priority. It is also important to assess the cultural impact and importance of cultural habits. It is also important to assess the economic resources of the country.

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In a company the accountant is really important because he is responsible for sound financial management and he is the on doing the accounting report such as the sustainable accounting report. In terms of sustainability he is really important because he is the one responsible in what the company is going to invest so, he takes the decision on how much the company is going to invest in sustainability. He has the role of identifying and connecting the impacts on the environment in order to include it in the company plan. He is also the one integrating in the company ideas of solution to solve the significant environmental and social issues. He assesses the benefits and adding value of integrated social and environmental matter in the company. He is also the organiser of the people and how they will work toward a better future. He also has to drive efficiency the company toward a more sustainable impact, provide credibility and communicate. So yes, for all these reasons we can say that the role of the accountant is more than important in terms of securing a sustainable future.
(Alix, Sarah and Alix)

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If by accounting one understands keeping records of companies activities, as well as managing financial activities, then by all means, professional accountant should take into account the notions of sustainable development and their goals. The natural capital account pertains to environment, it’d be interesting to explore the sociologic and economic impact of the companies activities as well. Economic is self explanatory, sociologic impact is much harder to define, that’s why sustainable accounting is necessary. As the accountants are in direct contact with the companies finances and the higher up’s, they’re among the most capable/ closest to decision making centers, with knowledge of the companies abilities to include these goals into the company.
One can also consider the investment part, knowledge over the companies account allows the accountant to know where money should go; towards what goal should it be invested and what parts of the company cannot perform sustainably due to lack of funding.

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Team 2 (Fortune, Axelle, Oscar, Andiu) =>Question

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Team 2 (Fortune, Axelle, Oscar, Andiu) =>Question

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Sustainability accounting is the measure, analysis and report of a company’s social & environmental impacts.
We need to consider that stakeholders will have different interests (for example - wage or sexual inequalities). Communities might be more interested in how much pollution firms produce and thus, in how to remain clean and safe. Investors will be interested in a company’s financial performance.
Consequently, when implementing Sustainability accounting/reporting in a country, societies understanding must matter, especially since nobody focuses on the same social & environmental impacts.

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Team 2.3 (Leon, Gwenaël,Saumya, Hortense, Revie, Lisa)

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Team 2.3 (Leon, Gwenaël,Saumya, Hortense, Revie, Lisa)

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- Awareness of the country about this subject (communication, information about environmental issues)
- current economic state
- local culture
- policies in the current government / corruption?
- type of the company (smalls can have more difficulties)
- market stratification
- motivation of the country / strategy
- available resources
- standardized methods
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