I explore the institutionalization process of an environmental management accounting tool in France. Based on the concept of institutional work, I analyze the role of the French elite in institutionalizing life cycle assessment in France and its consequences. Who are the most influential...

This dissertation explores the notion of environmental management accounting innovation and aims to explore how they are created, if they are adopted or not into companies and the consequences thereof, and finally how they are practiced. Research methods combine participant observation,...

Cover -- EDITORIAL ADVISORY BOARD -- Guest editorial -- A history of SEA in France: government, engineers and mathematics -- Adoption of environmental management tools: the dynamic capabilities contributions -- Integrated or non-integrated reports: French listed companies at a crossroads? --...