Accounting for sustainability and innovation

Global crises have weakened society’s trust in the economy and its organizations and institutions. Calls have thus been made for new strategic paradigms which focus more strongly on the ethical conduct of business and a responsible economy, the management of social and environmental impacts, and the management of firms’ innovation.

Accounting for sustainability and innovation can play a major role in this context. It comprises internal and external practices and mechanisms devoted to measure, monitor, represent and communicate the wider performance of an organization including environmental, social, economic, and innovation aspects and their interrelationships.

The aim of the research group is to address all issues related to this area including new developments in sustainability accounting, the role and use of accounting systems for sustainability and innovation strategies, the integration of sustainability and innovation into performance measurement systems, the linkage between business strategy, sustainable strategy, innovation strategy and corporate governance as well as the role of accounting, finance and innovation departments for organizational change towards sustainability and innovation, and their relationship with the CSR/sustainability/innovation.

The research group is a joint effort of Montpellier Business School (Matthijs den Besten, Cyril Foropon, Issam Laguir, Raffaele Staglianó, Magalie Marais, and Carlos Sanchez) and the University of Ibn Zohr in Morocco (Jamal Elbaz).

Current projects include:
- CSR and corporate tax aggressiveness;
- Family SMEs and innovation;
- CSR and financial performance;
- Family firms and tax aggressiveness.

Selected presentations:

- Laguir I., Elbaz J. & Laguir L. 2014. Are family SMEs more socially responsible than nonfamily SMEs? Family Enterprise Research Conference (FERC), June 05-08, Portland, USA.

- Laguir I., Elbaz J. & Marais M. 2013. Family Firms and Corporate Social Responsibility (CSR): Preliminary Evidence from the French stock market. Family Enterprise Research Conference (FERC), May 17-19, Viña del Mar, Chile

- El Baz J., Laguir I., Marais M. & Staglianò R. 2012. Corporate social responsibility (CSR) in SMEs: Understanding differences between France and Morocco in the food-processing industry. International Council for Small Business Conference (ICSB), June 10-13, Wellington, New Zealand.

Accepted publications (selected):

- El Baz J., Laguir I., Marais M. & Staglianò R. Forthcoming. Influence of National Institutions on the Corporate Social Responsibility Practices of Small- and Medium-sized Enterprises in the Food-processing Industry: Differences between France and Morocco. Journal of Business Ethics.

- Laguir I. & Stagliano R. Forthcoming. How do powerful CEOs manage corporate tax aggressiveness? Economics Bulletin.

- Elbaz J., Laguir I. & Balambo M.A. Forthcoming. Quelle influence de la Responsabilité Sociale des Entreprises (RSE) sur la sélection des prestataires de services logistiques (PSL)? Etude exploratoire des entreprises marocaines. Logistique et Management.

Members: Matthijs den Besten, Jamal Elbaz, Cyril Foropon, Issam Laguir, Magalie Marais, Carlos Sanchez, and Raffaele Staglianó,

Contact: Issam Laguir, Raffaele Staglianó