The world is changing and economic and business models are evolving.

Environmental and social realities, their impacts on the company and its activities, but also those of the company on its ecosystem, are increasingly taken into account and considered. They must be evaluated, piloted and used as criteria for structural choices.

In order to take into account, to be responsible for its actions, to count and to report, accounting must evolve to move progressively towards extra-financial accounting, integrating these socio-environmental elements.

Studies, research and work exist at the European and international level to move towards this extra-financial accounting. This is what the 1st General Meeting on Extra-Financial Accounting, organized by the CSOEC, through its Extra-Financial and CSR Standardization Committee, is proposing to you.

Content of the day

The challenges of non-financial accounting
The challenges of sustainable finance

Research presentations:

• Review of the DFCG’s classification of non-financial accounting models
• Sustainable and non-sustainable finance / accounting issues
• Risk management, epistemology of financial models and links with double materiality
• Intangible capital and intangible debts
• For an ecological finance / link with accounting

Round tables:

• Dual materiality
• Extra-financial standardization, Socio-environmental impacts & Double materiality scientific standards


11:20am – 12:20 Round table : “Extra-financial standardization, socio-environmental impacts & scientific standards”

Hervé Gbégo moderator


Clément Feger
Claude Fromageot
Jean-Charles Hourcade
Fabien Poujol (EC)
Stéphane Voisin




General Meeting on Extra-Financial Affairs 2021