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BOLLINGER Sophie

Maitre de conférences

Vidéos de cet auteur

03:19

What is the SDGs ?

The Sustainable Development Goals (SDGs) are 17 objectives adopted in 2015 by the United Nations to simultaneously address global economic, social, and environmental challenges by 2030. They cover a wide range of issues such as the eradication of poverty, universal access to quality education, the preservation of ecosystems, sustainable resource management, and the fight against climate change. For companies, adopting the SDGs represents a major strategic opportunity: it allows them to strengthen their social and environmental responsibility, improve their brand image, attract ethically conscious investors, while ensuring their long-term economic performance. However, successfully integrating them requires a strong commitment and real mobilization from all stakeholders inside and outside the company.
BOLLINGER Sophie - Faculté des Sciences Economiques et de Gestion Strasbourg |
  • Management Dictionary
  • Sustainable Development and CSR
02:59

What is environmental accounting ?

Environmental accounting aims to conserve natural capital, as traditional accounting does for financial assets, by valuing companies that promote the environment. The goal is to help companies integrate the costs associated with environmental impacts into their financial decisions. There are several types of environmental accounting: physical accounting (measuring resource flows such as water), monetary accounting (financial valuation of environmental costs), and ecological accounting (valuing ecosystem services).
BOLLINGER Sophie - Faculté des Sciences Economiques et de Gestion Strasbourg |
  • Management Dictionary
  • Accounting and editing, Management Control
03:06

What is the CSRD?

The CSRD (Corporate Sustainability Reporting Directive) is a European directive that requires large companies and certain SMEs to disclose information on their environmental, social, and governance (ESG) practices. It aims to enhance the transparency and reliability of sustainability reporting and enable better comparability across organizations. The directive introduces the European Sustainability Reporting Standards (ESRS) and requires the verification of reports by an independent third-party body. A “double materiality” approach is also required, asking companies to assess both the impact of sustainability on their business and the impact of their activities on society and the environment.
BOLLINGER Sophie - Faculté des Sciences Economiques et de Gestion Strasbourg |
  • Management Dictionary
  • Accounting and editing, Management Control
02:43

What is the balance sheet?

The balance sheet is a key document that provides a snapshot of a company's financial position at a given point in time. It is structured into two main parts: assets, representing what the company owns, and liabilities, representing what it owes. Assets are divided into fixed assets (intended to remain in the company long-term) and current assets (easily convertible into cash, such as inventory, receivables, or cash on hand). Liabilities include equity, provisions for risks and charges, as well as debts. The balance sheet allows for an assessment of the company's financial health by providing an overview of its resources and obligations. It is often complemented by other financial statements, such as the income statement, and financial indicators to refine the analysis of the company's financial condition.
BOLLINGER Sophie - Faculté des Sciences Economiques et de Gestion Strasbourg |
  • Management Dictionary
  • Accounting and editing, Management Control
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