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The "Triple Depreciation Line" instead of the "Triple Bottom Line": Towards a genuine integrated reporting

hal.structure.identifierDauphine Recherches en Management [DRM]
dc.contributor.authorRambaud, Alexandre
HAL ID: 172845
ORCID: 0000-0002-4589-850X		*
hal.structure.identifierDauphine Recherches en Management [DRM]
dc.contributor.authorRichard, Jacques*
dc.date.accessioned2014-11-20T15:24:12Z
dc.date.available2014-11-20T15:24:12Z
dc.date.issued2015
dc.identifier.issn1045-2354
dc.identifier.urihttps://basepub.dauphine.fr/handle/123456789/14276
dc.language.isoenen
dc.subjectCapital
dc.subjectDepreciation
dc.subjectIntegrated reporting
dc.subjectTriple Bottom Line
dc.subjectSustainable Development
dc.subjectHistorical Cost Accounting
dc.subject.ddc657en
dc.subject.classificationjelM.M1.M14en
dc.subject.classificationjelM.M4.M41en
dc.subject.classificationjelQ.Q5.Q56en
dc.titleThe "Triple Depreciation Line" instead of the "Triple Bottom Line": Towards a genuine integrated reporting
dc.typeArticle accepté pour publication ou publié
dc.description.abstractenThe ‘Triple Bottom Line’ (TBL) is a major and increasingly used socio-environmental accounting framework. However, critical academic examinations of this model have been remained scarce and most importantly, no real alternatives have been developed. Thus this theoretical paper provides a contribution to fill this gap. Through a critical analysis of the TBL, we argue that it suffers from severe limitations. In particular, it does not protect human and natural capital (HNC). As an answer to these problems, we propose and discuss another accounting framework, the ‘Triple Depreciation Line’ (TDL), which extends to HNC the powerful capitalist accounting tool for preserving financial capital – the historical cost accounting (HCA) and its planned depreciation. To this end, we analyse and (re-)define the concept of capital in an ecological accounting context. We clearly specify the assumptions on which the TDL relies, to facilitate comparisons or dialogues with other accounting models and to avoid misunderstanding as in the case of the TBL. These axioms concern what we call the ‘social’ (axioms SA1–2) and ‘corporate’ (axioms AA1–4) capital maintenance. While the two first appeal to the most precise ontological investigation possible of HNC, the others imply mainly the recourse to the HCA and its depreciation.
dc.relation.isversionofjnlnameCritical Perspectives on Accounting
dc.relation.isversionofjnlvol33
dc.relation.isversionofjnldate2015
dc.relation.isversionofjnlpages92-116
dc.relation.isversionofdoi10.1016/j.cpa.2015.01.012
dc.relation.isversionofjnlpublisherElsevier
dc.subject.ddclabelContrôle de gestion Comptabilitéen
dc.relation.forthcomingnonen
dc.description.ssrncandidatenon
dc.description.halcandidateoui
dc.description.readershiprecherche
dc.description.audienceInternational
dc.relation.Isversionofjnlpeerreviewedoui
dc.date.updated2019-07-18T07:28:29Z
hal.faultCode{"duplicate-entry":{"hal-01253476":{"doi":"1.0"}}}
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