ABSTRACT
The integration of social and environmental issues into corporate accounting is a subject drawing increasing attention among several actors today. From this observation, the first section of this chapter classifies the various stakes and pitfalls of comprehensive accounting tools (CATs). This categorization is made from the perspective of the actors (stakeholders and companies) involved in the development and implementation of CATs. Then, in assuming that deconstruction and critique are not enough, the other main goal of this chapter is to present an alternative CAT, referred to as CARE (Comprehensive Accounting in Respect of Ecology). This accounting model was created in 2012 and has developed, in particular, in France and gained widespread recognition. After a detailed introduction to CARE, the second section of the chapter presents the research programme associated with it and discusses the extent to which it can be seen as a response to the stakes and pitfalls outlined in the first section of the chapter.
