This paper focuses on socio-environmental accounting (SEA) methods in order to help inform the choice of both practitioners and standard setters. Through a comparative analysis of the main SES approaches, this paper highlights their different representations of the world and their implications for sustainability. We then show that the choices of accounting techniques reflect underlying representations of the world and shape the nature of accountability.
CLIL theme: 3312 -- SCIENCES ÉCONOMIQUES -- Économie publique, économie du travail et inégalités