2025
Conference papers
- titre
- Valorizing craftsmanship through craftspeople’s practices
- auteur
- Elisabeth Albertini
- article
- Consumer Culture Theory Conference, 2025, Londres, United Kingdom
- Accès au bibtex
-
2022
Journal articles
- titre
- Walking the talk, but above all, talking the walk: Looking green for market stakeholder engagement
- auteur
- Javier Amores‐salvadó, Gregorio Martin‐de Castro, Elisabeth Albertini
- article
- Corporate Social Responsibility and Environmental Management, 2022, ⟨10.1002/csr.2364⟩
- resume
- In recent years, corporate environmental commitment is showing different postures going from greenwashing to undue modesty and from environmental excellence to environmental inaction. In this paper, we go a step beyond the most recent research work on the dichotomy greenwashing-brownwashing and develop a more comprehensive model that reflect more subtly four main corporate environmental strategic positions based on both firm's environmental performance and disclosure achievements. Jointly with their characterization, and adopting a question-driven approach we add to the literature on environmental disclosure-firm performance proposing an explorative research question that consider cluster membership on market firm performance under the general assumption that, at least theoretically, each of the four main corporate environmental strategic positions under analysis can result in market performance improvements. Our empirical results from a panel data of international industrial companies show very interesting and novel insights, highlighting the fact that being green is good, but above all, it is good to look green.
- Accès au texte intégral et bibtex
-
2021
Journal articles
- titre
- What are the environmental capabilities, as components of the sustainable intellectual capital, that matter to the CEOs of European companies?
- auteur
- Elisabeth Albertini
- article
- Journal of Intellectual Capital, 2021, ahead-of-print (ahead-of-print), ⟨10.1108/JIC-06-2020-0215⟩
- Accès au bibtex
-
- titre
- Voluntary disclosure and intellectual capital: how CEOs mobilise discretionary accounting narratives to account for value creation stemming from intellectual capital
- auteur
- Elisabeth Albertini, Fabienne Berger-Remy, Stéphane Lefrancq, Laurence Morgana, Miloš Petković, Élisabeth Walliser
- article
- Journal of applied accounting research, 2021, 22 (4), pp.687-705. ⟨10.1108/JAAR-04-2020-0073⟩
- Accès au bibtex
-
Conference papers
- titre
- External accountability requirements in not-for-profits: a critical approach
- auteur
- Julie Rouault, Elisabeth Albertini
- article
- 42ème congrès de l’Association Francophone de Comptabilité – EM Lyon, 2021, Online, France
- Accès au bibtex
-
- titre
- Understanding Environmental Social and Governance analysis: A practical theoretical analysis
- auteur
- Elisabeth Albertini, T. Lescuyer
- article
- 6th CSEAR conference (Centre for Social and Environmental Accounting Research), 2021, Nantes (online), France
- Accès au bibtex
-
2020
Book sections
- titre
- The integrated report: a potential source of information on sustainable value creation
- auteur
- Elisabeth Albertini, C. Cho
- article
- Charl de Villiers, Pei-Chi Kelly Hsiao, Warren Maroun. The Routledge Handbook of Integrated Reporting, Routledge, 2020
- Accès au bibtex
-
2019
Journal articles
- titre
- The Contribution of Management Control Systems to Environmental Capabilities
- auteur
- Elisabeth Albertini
- article
- Journal of Business Ethics, 2019, ⟨10.1007/s10551-018-3810-9⟩
- resume
- A growing number of companies are implementing proactive environmental strategies with the objective of gaining competitive advantage through an enhanced reputation, the reduction of production costs and a first-mover advantage in the green product market. Yet according to the natural-resource-based view, the development and maintenance of unique and valuable environmental capabilities are the central elements allowing companies to gain financial benefit from their proactive environmental strategy. In this context, management control systems can contribute to the development of environmental capabilities by focusing attention on strategic priorities and stimulating dialogue. Through a single case study, and building on Simons' (1995) four levers of control, we propose a conceptual framework of management control levers that show how companies can enhance (1) stakeholder integration capability through the joint use of belief, boundary and diagnostic control systems; (2) shared vision capability through the joint use of the belief and boundary systems; (3) organizational learning capability through the use of interactive control systems and to a lesser extent diagnostic control systems; and (4) continuous innovation capability through the use of interactive control systems, belief systems and to a lesser extent diagnostic control systems.
- Accès au texte intégral et bibtex
-
- titre
- Intellectual Capital and Financial Performance: A Meta-Analysis and Research Agenda
- auteur
- Elisabeth Albertini, Fabienne Berger-Remy
- article
- M@n@gement, 2019, 22, pp.216 - 249
- resume
- In the post-industrial economy, intellectual capital (IC) in the form of human, structural or relational capital is becoming a crucial factor for a firm's long-term performance, as it constitutes a competitive advantage from the resource-based theory perspective. Previous research led to a fragmented view of IC, as the relationship between IC and corporate financial performance has been mostly studied mobilizing human, structural or relational capital components in isolation. Furthermore, most studies conclude that even though the relationship is positive, it remains at best unclear. Another unsolved issue lies in value capture-namely, who, among various stakeholders, benefits most from the value created by IC. Using a statistical meta-analysis of 75 empirical studies from 1992 to 2017, this research shows that human capital (HC), structural capital (SC) and relational capital (RC) do not influence corporate financial performance to the same extent. This can be explained by the characteristics of IC components in term of ownership, tradability and timespan, and the beneficiary of the value created, being the company, the investor or the customer. This work, then, contributes to an extended view of resource-based theory, mostly by highlighting that some IC components are interrelated in their association with financial performance. Lastly, this research opens new avenues for research in four directions: (1) identification and classification of IC components; (2) understanding of the combination and orchestration of intangible assets; (3) improvement of indicators and measurement systems of IC; and (4) enhancement of the understanding of value creation through narrative means, namely extra-financial disclosure and corporate communication.
- Accès au texte intégral et bibtex
-
Conference papers
- titre
- A Fresh look at intellectual capital in the post-industrial era
- auteur
- Elisabeth Albertini, Fabienne Berger-Remy, Stéphane Lefrancq, Laurence Morgana, Élisabeth Walliser
- article
- 15th EIASM Interdisciplinary conference, Sep 2019, Coimbra, Portugal
- Accès au bibtex
-
- titre
- An exploratory survey of digital capital as envisioned by CEOs
- auteur
- Elisabeth Albertini, Fabienne Berger-Remy, Stéphane Lefrancq, Morgana Laurence, Élisabeth Walliser
- article
- 19th conference European Academy of Management (EURAM), Jun 2019, Lisbon, Portugal
- Accès au bibtex
-
- titre
- An inductive typology of environmental capabilities: the CEO’s point of view
- auteur
- Elisabeth Albertini
- article
- 5ème CSEAR conference, Jun 2019, Paris, France
- Accès au bibtex
-
- titre
- Revisiter le capital immatériel à l'ère post-industrielle
- auteur
- Elisabeth Albertini, Fabienne Berger-Remy, Stéphane Lefrancq, Morgana Laurence, Élisabeth Walliser
- article
- 40ème congrès de l'Association Francophone de Comptabilité (AFC), May 2019, Paris, France
- Accès au bibtex
-
- titre
- A new typology of intellectual capital in the post-industrial era
- auteur
- Elisabeth Albertini, Fabienne Berger-Remy, Stéphane Lefrancq, Morgana Laurence, Élisabeth Walliser
- article
- XIVèmes Journées d'Histoire, du Management et des Organisations (JHMO), Mar 2019, Nice, France
- Accès au bibtex
-
Books
- titre
- Comprendre tout le reporting financier (2e édition)
- auteur
- Elisabeth Albertini, Stéphane Lefrancq
- article
- Vuibert, 2019
- Accès au bibtex
-
2018
Journal articles
- titre
- Integrated reporting in France: a failure of reducing the information asymmetries about sustainability
- auteur
- Elisabeth Albertini
- article
- Sustainability Accounting, Management and Policy Journal, 2018
- resume
- Purpose: This paper aims to determine how integrated reporting (IR) can effectively report on multiple capitals that, when taken together, should create value in a sustainable way, with the objective of reducing information asymmetry. Design/methodology/approach: To answer this research question, a qualitative content analysis was conducted of the IR disclosed by the French companies in the period 2013-16. Findings: The study reveals that information asymmetry is not reduced since companies mention only some capitals as inputs to their value creation process while almost entirely excluding natural capital. Moreover, companies disclose only positive information, mainly about their financial capital, without mentioning any destruction of capital, especially natural capital. Finally, the lack of compulsory reporting prevents any comparison between companies or over time. Research limitations/implications: Given its exploratory nature, this research presents several limitations. First, only a few companies have disclosed an IR in France, preventing the generalization of the findings to a larger number of companies. Second, the IR studied covered a period of only four years, preventing the generalization of the findings over a longer period of time. Practical implications: This paper provides insights about the information disclosed through IR in French companies and has implications for adopters and regulators.
- Accès au texte intégral et bibtex
-
Book sections
- titre
- What we know about business strategies for sustainability - An inductive typology of the research
- auteur
- Elisabeth Albertini
- article
- Helen Borland, Adam Lindgreen, Francois Maon, Véronique Ambrosini, Beatriz Palacios Florencio, Joelle Vanhamme. Research Anthology – Business Strategy for Sustainability, Routledge, 2018
- Accès au bibtex
-
- titre
- Le contrôle de gestion social et environnemental
- auteur
- Elisabeth Albertini
- article
- Comprendre le contrôle de gestion, l’essentiel pour les non spécialistes, Vuibert, 2018
- Accès au bibtex
-
Habilitation à diriger des recherches
- titre
- La communication extra-financière : activités socialement responsables, capital immatériel et création de valeur des entreprises
- auteur
- Elisabeth Albertini
- article
- Gestion et management. Université paris 1 Panthéon-La Sorbonne; IAE Paris, 2018
- Accès au texte intégral et bibtex
-
Books
- titre
- Consolidation en normes IFRS
- auteur
- Stéphane Lefrancq, Elisabeth Albertini, Hervé Kohler
- article
- Vuibert, 2018, 978-2-311-40543-9
- Accès au bibtex
-
2017
Journal articles
- titre
- What We Know About Environmental Policy: An Inductive Typology of the Research
- auteur
- Elisabeth Albertini
- article
- Business Strategy and the Environment, 2017, 26 (3), pp.277 - 287. ⟨10.1002/bse.1913⟩
- Accès au bibtex
-
- titre
- Pour une pédagogie des normes comptables internationales
- auteur
- Elisabeth Albertini, Stéphane Lefrancq
- article
- Revue Française de Comptabilité, 2017
- Accès au bibtex
-
- titre
- WHAT WE KNOW ABOUT THE ENVIRONMENTAL POLICY: AN INDUCTIVE TYPOLOGY OF THE RESEARCH
- auteur
- Elisabeth Albertini
- article
- Business Strategy and the Environment, 2017
- resume
- Environmental performance is a multidimensional concept that is difficult to measure since it concerns either the pollution generated by companies, their energy consumption and their different environmental policies. Academic research has used objective and/or non-objective indicators to measure this performance, dealing with both its managerial and measurement dimensions. This paper provides an inductive typology of the academic work concerning environmental policy through a computerized content analysis of 151 articles from 1992 to 2014 related to the management and measurement of environmental performance. The results highlight four major themes around which the academic research is organized: the relationship between environmental and financial performance, environmental performance under stakeholder engagement and institutional pressures, the strategic management of environmental performance, and increasing awareness of the sustainable development issue. Environmental performance research has evolved from a quantitative towards a more managerial dimension, highlighting the integration of performance within the management of a corporate business strategy.
- Accès au texte intégral et bibtex
-
Conference papers
- titre
- Integrated reporting: a failure of reducing the information asymmetries
- auteur
- Elisabeth Albertini
- article
- 17th European Academy of Management, 2017, Glasgow, United Kingdom
- Accès au bibtex
-
- titre
- Integrated reporting: a failure of reducing the information asymmetries
- auteur
- Elisabeth Albertini
- article
- 38ème congrès de l’Association Francophone de Comptabilité, 2017, Poitiers, France
- Accès au bibtex
-
2016
Journal articles
- titre
- An inductive typology of the interrelations between different components of intellectual capital
- auteur
- Elisabeth Albertini
- article
- Management Decision, 2016, 54 (4), pp.887-901. ⟨10.1108/MD-09-2015-0425⟩
- resume
- Purpose: The purpose of this study is to enhance knowledge of the full set of interrelations between intellectual capital (IC) components by providing an inductive typology of their strategic interactions. Design/methodology/approach: To answer the research question we conducted a content analysis of CEOs' letters to shareholders published by 122 companies among the 200 first companies from the Fortune Global 500 from 2008 to 2012. Findings: The results show that these three IC components interact with each other around the central position held by relational and structural capital. Our findings underline the evolution of these interrelations over the period studied suggesting a strategic use of an IC components' framework according to the economic context faced by a company. Research limitations/implications: The study is based on the CEOs' letters that might limit the generalization of the findings. Nonetheless, this research highlights a full and fruitful set of interrelations between IC components providing a business practices-oriented typology. Practical implications-This study provides deep insights into the interrelations between IC components that can significantly help managers to identify the strategic connections between IC dimensions. Originality/value-This study contributes to the literature by expanding the actual academic classification of IC to five clusters of components. This research highlights that relational capital interacting with structural capital holds a central position in companies' business strategy.
- Accès au texte intégral et bibtex
-
Conference papers
- titre
- Does-it to pay to sustain a brand? A meta-analysis of the relationship between intellectual capital and the financial performance of the firm
- auteur
- Elisabeth Albertini, Fabienne Berger-Remy
- article
- European Academy of Management conference, 2016, Paris, France
- Accès au bibtex
-
- titre
- Achieving organizational identification and employee commitment through CSR communication
- auteur
- Elisabeth Albertini, Ouiam Kaddouri
- article
- 76th Annual Meeting of the Academy of Management, 2016, Anaheim, United States
- Accès au bibtex
-
2014
Journal articles
- titre
- A Descriptive Analysis of Environmental Disclosure: A Longitudinal Study of French Companies
- auteur
- Elisabeth Albertini
- article
- Journal of Business Ethics, 2014, 121 (2), pp.233 - 254. ⟨10.1007/s10551-013-1698-y⟩
- resume
- For the last 15 years, companies have extensively increased their environmental disclosure relative to their environmental strategy in response to institutional pressures. Based on a computerized content analysis of the annual reports of the 55 largest French industrial companies, we describe environmental disclosure with respect to the different strategies implemented by companies over a period of 6 years. The results show that environmental disclosure becomes more and more technical and precise for all the companies. Environmental innovations are presented as a means of increasing energy efficiency and of obtaining a competitive advantage in green market products. The environmental management system implemented by proactive companies allows them to improve their environmental performance. However, the results show that the economic situation significantly influences the way environmental issues are addressed.
- Accès au bibtex
-
Conference papers
- titre
- Ethics in the Letter for Shareholders
- auteur
- Elisabeth Albertini, Olivier Charpateau, Bruno Oxibar
- article
- EBEN Annual Conference 2014, Jun 2014, Berlin, Germany. pp.39
- resume
- This paper proposes a qualitative study of the ethical values that chairmen use in the letter included in the annual report of 52 listed French firms. An in depth study of the European and North American ethical and moral philosophy enables us to build a grid of concepts within the letters. The aim of the paper is to define what kind of ethical values the chairman discloses and if the nature of values communicated to the shareholders depends on the economical environment. Therefore, we scrutinized the evolution of ethical values between 2007 and 2010. Results show that being a listed firm doesn’t induce a common use of ethical values in the letters. The letter contains several different concepts of ethics but the most important remains the financial one. But some firms disclose only one ethical value, some show substitution of values, and some an increase and an enrichment of the nature of ethical values. Our observation enhances the identification of some stereotypes of ethical values configurations that are independent from activities or size. We discuss the results and link them to practical situations and some theoretical propositions in the corporate social responsibility field.
- Accès au texte intégral et bibtex
-
2013
Journal articles
- titre
- Does Environmental Management Improve Financial Performance? A Meta-Analytical Review
- auteur
- Elisabeth Albertini
- article
- Organization and Environment, 2013, 26 (4), pp.431 - 457. ⟨10.1177/1086026613510301⟩
- resume
- The relationship between corporate environmental performance and financial performance has received a high degree of attention in research literature and the results are still contradictory. Most of the findings have shown that environmental performance improves financial performance while others have suggested that the relationship is neutral or even negative. Our article integrates prior research studying this relationship and identifies the potential moderators that may have played a role in the apparent inconsistent results observed to date. We conducted a meta analysis of 52 studies over a 35-year period that confirms a positive relationship between environmental performance and financial performance. Moderators' analysis reveals that the relationship is significantly influenced by the environmental and financial performance measures, the regional differences, the activity sector and the duration of the studies. After discussing the theoretical and managerial implications, this meta-analysis tries to answer the question: "When and how does it pay to be green?
- Accès au bibtex
-
Book sections
- titre
- Le contrôleur de gestion : « expert du chiffre » ou « business partner » ?
- auteur
- Damien Mourey, Elisabeth Albertini
- article
- Stéphane Saussier, Aude Le Lannier. Master Management des entreprises : L’essentiel de la gestion par les meilleurs professeurs, Eyrolles, pp.105-122, 2013
- Accès au bibtex
-
Theses
- titre
- Le Management et la Mesure de la Performance Environnementale
- auteur
- Elisabeth Albertini
- article
- Gestion et management. Université Panthéon-Sorbonne - Paris I, 2013. Français. ⟨NNT : ED533⟩
- resume
- Cette thèse se propose d'étudier la problématique de la mesure et du management de la performance environnementale au travers de quatre articles. Dans un premier temps, une étude descriptive et longitudinale des indicateurs mobilisés par la littérature pour mesurer la performance environnementale met en évidence son aspect multidimensionnel. Par la suite, une méta-analyse de 52 études empiriques confirme la relation positive entre la performance environnementale et financière et plus particulièrement lorsqu'elle est mesurée par des indicateurs organisationnels. Puis, une analyse de contenu des rapports annuels de 2005 à 2010 des 55 plus grandes entreprises industrielles françaises souligne l'utilisation croissante de systèmes de management environnemental pour gérer cette problématique environnementale. Pour finir, une étude de cas réalisée au sein d'une entreprise dont la stratégie environnementale est considérée comme proactive montre comment la performance environnementale est managée de manière interactive et pas uniquement mesurée.
- Accès au texte intégral et bibtex
-
2012
Conference papers
- titre
- A Descriptive Analysis of Environmental Disclosure: A Longitudinal Study of French Companies
- auteur
- Elisabeth Albertini
- article
- European Business Ethics Network, 2012, Barcelona, Spain
- Accès au bibtex
-
- titre
- Does Environmental Strategy Improve Financial Performance ? A Meta-Analytical Review
- auteur
- Elisabeth Albertini
- article
- Academy of Management (AoM), 2012, Boston, United States
- resume
- The relationship between corporate environmental and financial performance has received a high degree of attention in research literature and the results are still contradictory. Empirical research has revealed that companies have implemented different types of environmental strategies in order to improve their environmental performance and, as a result, their financial performance. We conducted a meta-analysis and a meta-regression of 52 prior studies which confirms a significant and positive relationship between pro-active environmental strategy and financial performance, and between environmental disclosure and financial performance. This meta-analysis answers the question: ?Does it pay to be green?? in the affirmative.
- Accès au bibtex
-
2011
Conference papers
- titre
- L'engagement environnemental des entreprises : une revue de littérature
- auteur
- Elisabeth Albertini
- article
- Comptabilités, économie et société, May 2011, Montpellier, France. pp.cd-rom
- resume
- Les motivations des entreprises à s'engager dans la protection de l'environnement ont donné lieu à de nombreuses recherches académiques dont nous proposons une revue de littérature autour de deux axes majeurs. Premièrement, les articles étudiés montrent que les entreprises satisfont à la pression des PP pour rendre des comptes, et que certaines entreprises utilisent cette communication pour augmenter leur légitimité. Deuxièmement, la recherche a étudié dans quelle mesure les stratégies environnementales proactives permettent d'améliorer les performances financières des entreprises et pour certaines d'obtenir un avantage concurrentiel solide. Puis nous proposerons un cadre de lecture de ces motivations en mobilisant les théories des PP, de la légitimité et des ressources et compétences.
- Accès au texte intégral et bibtex
-