<?xml version="1.0" encoding="utf-8"?>
<TEI xmlns="http://www.tei-c.org/ns/1.0" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:hal="http://hal.archives-ouvertes.fr/" xmlns:gml="http://www.opengis.net/gml/3.3/" xmlns:gmlce="http://www.opengis.net/gml/3.3/ce" version="1.1" xsi:schemaLocation="http://www.tei-c.org/ns/1.0 http://api.archives-ouvertes.fr/documents/aofr-sword.xsd">
  <teiHeader>
    <fileDesc>
      <titleStmt>
        <title>HAL TEI export of hal-04715010</title>
      </titleStmt>
      <publicationStmt>
        <distributor>CCSD</distributor>
        <availability status="restricted">
          <licence target="https://creativecommons.org/publicdomain/zero/1.0/">CC0 1.0 - Universal</licence>
        </availability>
        <date when="2026-05-14T06:12:18+02:00"/>
      </publicationStmt>
      <sourceDesc>
        <p part="N">HAL API Platform</p>
      </sourceDesc>
    </fileDesc>
  </teiHeader>
  <text>
    <body>
      <listBibl>
        <biblFull>
          <titleStmt>
            <title xml:lang="en">How to develop skills in sustainability in the accounting profession?</title>
            <title xml:lang="fr">Comment développer les compétences en durabilité dans la filière de l’expertise comptable ?</title>
            <author role="aut">
              <persName>
                <forename type="first">Phu</forename>
                <surname>Dao-Le Flécher</surname>
              </persName>
              <email type="md5">32b427555c8f1d262ef48000e74982ae</email>
              <email type="domain">univ-evry.fr</email>
              <idno type="idhal" notation="string">phu-dao-le-flecher</idno>
              <idno type="idhal" notation="numeric">1314157</idno>
              <idno type="halauthorid" notation="string">2965475-1314157</idno>
              <idno type="ORCID">https://orcid.org/0000-0003-1570-7554</idno>
              <idno type="IDREF">https://www.idref.fr/263657353</idno>
              <idno type="VIAF">https://viaf.org/viaf/168166060427580322731</idno>
              <affiliation ref="#struct-300306"/>
              <affiliation ref="#struct-1042294"/>
            </author>
            <author role="aut">
              <persName>
                <forename type="first">Yulia</forename>
                <surname>Altukhova-Nys</surname>
              </persName>
              <email type="md5">67f924dbc062e22da7371e99affeb04f</email>
              <email type="domain">univ-reims.fr</email>
              <idno type="idhal" notation="string">yulia-altukhova-nys</idno>
              <idno type="idhal" notation="numeric">734804</idno>
              <idno type="halauthorid" notation="string">42259-734804</idno>
              <idno type="ORCID">https://orcid.org/0000-0002-7339-3592</idno>
              <affiliation ref="#struct-1192497"/>
              <affiliation ref="#struct-1192498"/>
            </author>
            <author role="aut">
              <persName>
                <forename type="first">Julie</forename>
                <surname>Chassagne</surname>
              </persName>
              <email type="md5">27a78184152ec4e28033e779c557a1b8</email>
              <email type="domain">gmail.com</email>
              <idno type="idhal" notation="string">julie-chassagne</idno>
              <idno type="idhal" notation="numeric">179575</idno>
              <idno type="halauthorid" notation="string">1727713-179575</idno>
              <idno type="ORCID">https://orcid.org/0000-0003-0162-9962</idno>
              <affiliation ref="#struct-1192497"/>
              <affiliation ref="#struct-1192498"/>
            </author>
            <author role="aut">
              <persName>
                <forename type="first">Dominique</forename>
                <surname>Nechelis</surname>
              </persName>
              <email type="md5">4ee5626634bb684586a679b9d6e5a7b9</email>
              <email type="domain">experts-comptables.org</email>
              <idno type="idhal" notation="numeric">1420306</idno>
              <idno type="halauthorid" notation="string">3245868-1420306</idno>
              <affiliation ref="#struct-1209182"/>
            </author>
            <editor role="depositor">
              <persName>
                <forename>Phu</forename>
                <surname>Dao-Le Flécher</surname>
              </persName>
              <email type="md5">32b427555c8f1d262ef48000e74982ae</email>
              <email type="domain">univ-evry.fr</email>
            </editor>
          </titleStmt>
          <editionStmt>
            <edition n="v1" type="current">
              <date type="whenSubmitted">2024-10-03 22:39:04</date>
              <date type="whenModified">2026-01-19 16:46:21</date>
              <date type="whenReleased">2024-10-07 16:17:08</date>
              <date type="whenProduced">2024-09-01</date>
              <date type="whenEndEmbargoed">2024-10-03</date>
              <ref type="file" target="https://hal.science/hal-04715010v1/document">
                <date notBefore="2024-10-03"/>
              </ref>
              <ref type="file" subtype="greenPublisher" n="1" target="https://hal.science/hal-04715010v1/file/R%20PDLF-YA-JC-%20DN_VERSION%20FINALE.pdf" id="file-4715010-4107683">
                <date notBefore="2024-10-03"/>
              </ref>
            </edition>
            <respStmt>
              <resp>contributor</resp>
              <name key="809710">
                <persName>
                  <forename>Phu</forename>
                  <surname>Dao-Le Flécher</surname>
                </persName>
                <email type="md5">32b427555c8f1d262ef48000e74982ae</email>
                <email type="domain">univ-evry.fr</email>
              </name>
            </respStmt>
          </editionStmt>
          <publicationStmt>
            <distributor>CCSD</distributor>
            <idno type="halId">hal-04715010</idno>
            <idno type="halUri">https://hal.science/hal-04715010</idno>
            <idno type="halBibtex">daoleflecher:hal-04715010</idno>
            <idno type="halRefHtml">&lt;i&gt;Revue Française de Comptabilité&lt;/i&gt;, 2024, 589, pp.50-53</idno>
            <idno type="halRef">Revue Française de Comptabilité, 2024, 589, pp.50-53</idno>
            <availability status="restricted">
              <licence target="https://creativecommons.org/publicdomain/zero/1.0/">CC0 1.0 - Universal<ref corresp="#file-4715010-4107683"/></licence>
            </availability>
          </publicationStmt>
          <seriesStmt>
            <idno type="stamp" n="SHS">Sciences de l'Homme et de la Société</idno>
            <idno type="stamp" n="UNIV-EVRY">Université d'Evry-Val d'Essonne</idno>
            <idno type="stamp" n="URCA">Publications de l'Université de Reims Champagne-Ardenne</idno>
            <idno type="stamp" n="CAMPUS-AAR">Campus-AAR</idno>
            <idno type="stamp" n="AAI">Collection LaCAS - Open Archives in Language and Cultural Area Studies</idno>
            <idno type="stamp" n="LITEM" corresp="UNIV-EVRY">Laboratoire en Innovation, Technologies, Économie et Management</idno>
            <idno type="stamp" n="UNIV-PARIS-SACLAY">Université Paris-Saclay</idno>
            <idno type="stamp" n="UNIV-EVRY-SACLAY" corresp="UNIV-PARIS-SACLAY">UNIV-EVRY-SACLAY</idno>
            <idno type="stamp" n="LABORATOIRE-REGARDS" corresp="SHS">Laboratoire d'Economie et Gestion de Reims REGARDS - EA 6292 </idno>
            <idno type="stamp" n="INSTITUTS-TELECOM">composantes instituts telecom </idno>
            <idno type="stamp" n="LITEM-IMO" corresp="LITEM">Innovation, marchés et organisation</idno>
            <idno type="stamp" n="LITEM-UEVE" corresp="LITEM">LITEM-UEVE</idno>
            <idno type="stamp" n="UNIVERSITE-PARIS-SACLAY" corresp="UNIV-PARIS-SACLAY">Université Paris-Saclay</idno>
            <idno type="stamp" n="GS-ECONOMICS-MANAGEMENT">Graduate School Economics &amp; Management</idno>
            <idno type="stamp" n="CRIEG" corresp="URCA">Centre de Recherche Interdisciplinaire Economie Gestion</idno>
            <idno type="stamp" n="PSACLAY-TEST">Université Paris-Saclay - Collection pour tests</idno>
          </seriesStmt>
          <notesStmt>
            <note type="audience" n="2">International</note>
            <note type="popular" n="1">Yes</note>
            <note type="peer" n="1">Yes</note>
          </notesStmt>
          <sourceDesc>
            <biblStruct>
              <analytic>
                <title xml:lang="en">How to develop skills in sustainability in the accounting profession?</title>
                <title xml:lang="fr">Comment développer les compétences en durabilité dans la filière de l’expertise comptable ?</title>
                <author role="aut">
                  <persName>
                    <forename type="first">Phu</forename>
                    <surname>Dao-Le Flécher</surname>
                  </persName>
                  <email type="md5">32b427555c8f1d262ef48000e74982ae</email>
                  <email type="domain">univ-evry.fr</email>
                  <idno type="idhal" notation="string">phu-dao-le-flecher</idno>
                  <idno type="idhal" notation="numeric">1314157</idno>
                  <idno type="halauthorid" notation="string">2965475-1314157</idno>
                  <idno type="ORCID">https://orcid.org/0000-0003-1570-7554</idno>
                  <idno type="IDREF">https://www.idref.fr/263657353</idno>
                  <idno type="VIAF">https://viaf.org/viaf/168166060427580322731</idno>
                  <affiliation ref="#struct-300306"/>
                  <affiliation ref="#struct-1042294"/>
                </author>
                <author role="aut">
                  <persName>
                    <forename type="first">Yulia</forename>
                    <surname>Altukhova-Nys</surname>
                  </persName>
                  <email type="md5">67f924dbc062e22da7371e99affeb04f</email>
                  <email type="domain">univ-reims.fr</email>
                  <idno type="idhal" notation="string">yulia-altukhova-nys</idno>
                  <idno type="idhal" notation="numeric">734804</idno>
                  <idno type="halauthorid" notation="string">42259-734804</idno>
                  <idno type="ORCID">https://orcid.org/0000-0002-7339-3592</idno>
                  <affiliation ref="#struct-1192497"/>
                  <affiliation ref="#struct-1192498"/>
                </author>
                <author role="aut">
                  <persName>
                    <forename type="first">Julie</forename>
                    <surname>Chassagne</surname>
                  </persName>
                  <email type="md5">27a78184152ec4e28033e779c557a1b8</email>
                  <email type="domain">gmail.com</email>
                  <idno type="idhal" notation="string">julie-chassagne</idno>
                  <idno type="idhal" notation="numeric">179575</idno>
                  <idno type="halauthorid" notation="string">1727713-179575</idno>
                  <idno type="ORCID">https://orcid.org/0000-0003-0162-9962</idno>
                  <affiliation ref="#struct-1192497"/>
                  <affiliation ref="#struct-1192498"/>
                </author>
                <author role="aut">
                  <persName>
                    <forename type="first">Dominique</forename>
                    <surname>Nechelis</surname>
                  </persName>
                  <email type="md5">4ee5626634bb684586a679b9d6e5a7b9</email>
                  <email type="domain">experts-comptables.org</email>
                  <idno type="idhal" notation="numeric">1420306</idno>
                  <idno type="halauthorid" notation="string">3245868-1420306</idno>
                  <affiliation ref="#struct-1209182"/>
                </author>
              </analytic>
              <monogr>
                <idno type="halJournalId" status="VALID">62655</idno>
                <idno type="issn">0484-8764</idno>
                <title level="j">Revue Française de Comptabilité</title>
                <imprint>
                  <publisher>Ed. comptables-Malesherbes</publisher>
                  <biblScope unit="issue">589</biblScope>
                  <biblScope unit="pp">50-53</biblScope>
                  <date type="datePub">2024-09-01</date>
                  <date type="dateEpub">2024-09-01</date>
                </imprint>
              </monogr>
            </biblStruct>
          </sourceDesc>
          <profileDesc>
            <langUsage>
              <language ident="fr">French</language>
            </langUsage>
            <textClass>
              <classCode scheme="halDomain" n="shs">Humanities and Social Sciences</classCode>
              <classCode scheme="halTypology" n="ART">Journal articles</classCode>
              <classCode scheme="halOldTypology" n="ART">Journal articles</classCode>
              <classCode scheme="halTreeTypology" n="ART">Journal articles</classCode>
            </textClass>
            <abstract xml:lang="fr">
              <p>Nous observons, depuis les vingt dernières années, une recrudescence et une amplification de la réglementation sur le reporting de durabilité, avec en dernier lieu la CSRD 1 : les entreprises concernées sont désormais tenues de publier annuellement leurs informations de durabilité conformément aux normes européennes de durabilité (ESRS : European Sustainability Reporting Standards) élaborées par l’EFRAG (European Financial Reporting Advisory Group) et publiées au Journal officiel de l’UE du 22 décembre 2023.Si quelque 11 000 entreprises européennes cotées étaient assujetties à la DPEF, la CSRD devrait concerner 50 000 entreprises européennes à l’horizon 2028, dont 7 000 en France. Le marché s’annonce donc particulièrement prometteur pour les cabinets d’expertise comptable.Dans le cadre du chantier de refonte des programmes du DCG et du DSCG engagé conjointement par le CNOEC et le ministère de l’Enseignement supérieur et de la Recherche (MESR), dont l’objectif d’entrée en vigueur est fixé à septembre 2026, cet article vise à proposer des pistes de réflexion sur l’intégration de la durabilité dans les programmes académiques.</p>
            </abstract>
            <particDesc>
              <org type="consortium">LITEM-IMO</org>
            </particDesc>
          </profileDesc>
        </biblFull>
      </listBibl>
    </body>
    <back>
      <listOrg type="structures">
        <org type="institution" xml:id="struct-300306" status="VALID">
          <idno type="IdRef">030820529</idno>
          <idno type="ISNI">0000000121805818</idno>
          <idno type="ROR">https://ror.org/00e96v939</idno>
          <idno type="Wikidata">Q1531014</idno>
          <orgName>Université d'Évry-Val-d'Essonne</orgName>
          <orgName type="acronym">UEVE</orgName>
          <date type="start">1991-07-22</date>
          <desc>
            <address>
              <addrLine>Boulevard François Mitterrand 91025 Evry Cedex</addrLine>
              <country key="FR"/>
            </address>
            <ref type="url">http://www.univ-evry.fr</ref>
          </desc>
        </org>
        <org type="laboratory" xml:id="struct-1042294" status="VALID">
          <idno type="IdRef">201071436</idno>
          <idno type="RNSR">201422156B</idno>
          <idno type="ROR">https://ror.org/04d5x5x34</idno>
          <idno type="Wikidata">Q109620641</idno>
          <orgName>Laboratoire en Innovation, Technologies, Economie et Management (EA 7363)</orgName>
          <orgName type="acronym">LITEM</orgName>
          <date type="start">2020-01-01</date>
          <desc>
            <address>
              <addrLine>9 rue Charles Fourier, 91011 Evry Cedex</addrLine>
              <country key="FR"/>
            </address>
            <ref type="url">https://www.litem.univ-evry.fr/accueil.html</ref>
          </desc>
          <listRelation>
            <relation name="EA 7363" active="#struct-300306" type="direct"/>
            <relation active="#struct-419361" type="direct"/>
            <relation active="#struct-542824" type="direct"/>
            <relation active="#struct-302102" type="indirect"/>
          </listRelation>
        </org>
        <org type="laboratory" xml:id="struct-1192497" status="VALID">
          <idno type="RNSR">201220367R</idno>
          <idno type="ROR">https://ror.org/03nr3p279</idno>
          <idno type="Wikidata">Q51781305</idno>
          <orgName>Centre de Recherche Interdisciplinaire Economie Gestion</orgName>
          <orgName type="acronym">CRIEG</orgName>
          <date type="start">2024-01-01</date>
          <desc>
            <address>
              <country key="FR"/>
            </address>
            <ref type="url">https://www.univ-reims.fr/universite/organisation/centre-de-recherche-interdisciplinaire-economie-gestion-crieg-ea-6292,7741,18258.html?args=8Ol%252AIDt2KS_lHgt52lsGjYch43JGuBjDXi2hXWJg4upgzZ76yzuUmy4aQvPsCXE5XaH8VNkMMnLaph6HqnMCdQ</ref>
          </desc>
          <listRelation>
            <relation active="#struct-1041668" type="direct"/>
            <relation active="#struct-7569" type="indirect"/>
          </listRelation>
        </org>
        <org type="researchteam" xml:id="struct-1192498" status="VALID">
          <orgName>Recherches en Economie Gestion Agroressources Durabilité et Santé</orgName>
          <orgName type="acronym">REGARDS</orgName>
          <date type="start">2024-01-01</date>
          <desc>
            <address>
              <country key="FR"/>
            </address>
            <ref type="url">https://www.univ-reims.fr/regards</ref>
          </desc>
          <listRelation>
            <relation active="#struct-1192497" type="direct"/>
            <relation active="#struct-1041668" type="indirect"/>
            <relation active="#struct-7569" type="indirect"/>
          </listRelation>
        </org>
        <org type="institution" xml:id="struct-1209182" status="INCOMING">
          <orgName>Conseil national de l'ordre des experts-comptables</orgName>
          <orgName type="acronym">CNOEC</orgName>
          <desc>
            <address>
              <country key="FR"/>
            </address>
          </desc>
        </org>
        <org type="institution" xml:id="struct-419361" status="VALID">
          <idno type="IdRef">241345251</idno>
          <idno type="ROR">https://ror.org/03xjwb503</idno>
          <orgName>Université Paris-Saclay</orgName>
          <desc>
            <address>
              <addrLine>Bâtiment Bréguet, 3 Rue Joliot Curie 2e ét, 91190 Gif-sur-Yvette</addrLine>
              <country key="FR"/>
            </address>
            <ref type="url">https://www.universite-paris-saclay.fr/fr</ref>
          </desc>
        </org>
        <org type="institution" xml:id="struct-542824" status="VALID">
          <orgName>Institut Mines-Télécom Business School</orgName>
          <orgName type="acronym">IMT-BS</orgName>
          <date type="start">2018-05-23</date>
          <desc>
            <address>
              <addrLine>9, rue Charles Fourier91011 Evry Cedex</addrLine>
              <country key="FR"/>
            </address>
            <ref type="url">https://www.imt-bs.eu/</ref>
          </desc>
          <listRelation>
            <relation active="#struct-302102" type="direct"/>
          </listRelation>
        </org>
        <org type="regroupinstitution" xml:id="struct-302102" status="VALID">
          <idno type="IdRef">192427156</idno>
          <idno type="ISNI">000000012202567X</idno>
          <idno type="ROR">https://ror.org/025vp2923</idno>
          <idno type="Wikidata">Q27962533</idno>
          <orgName>Institut Mines-Télécom [Paris]</orgName>
          <orgName type="acronym">IMT</orgName>
          <date type="start">2012-03-01</date>
          <desc>
            <address>
              <addrLine>19 Place Marguerite Perey, 91120 Palaiseau</addrLine>
              <country key="FR"/>
            </address>
            <ref type="url">https://www.imt.fr/</ref>
          </desc>
        </org>
        <org type="regrouplaboratory" xml:id="struct-1041668" status="VALID">
          <orgName>Maison des Sciences Humaines de Champagne-Ardenne</orgName>
          <orgName type="acronym">MSH-URCA</orgName>
          <date type="start">2018-01-01</date>
          <desc>
            <address>
              <addrLine>Campus Croix-Rouge57 rue Pierre TaittingerBP 30 - 51571 Reims Cedex</addrLine>
              <country key="FR"/>
            </address>
          </desc>
          <listRelation>
            <relation active="#struct-7569" type="direct"/>
          </listRelation>
        </org>
        <org type="institution" xml:id="struct-7569" status="VALID">
          <idno type="IdRef">026403838</idno>
          <idno type="ISNI">0000000121767954</idno>
          <idno type="ROR">https://ror.org/03hypw319</idno>
          <orgName>Université de Reims Champagne-Ardenne</orgName>
          <orgName type="acronym">URCA</orgName>
          <desc>
            <address>
              <addrLine>2 avenue Robert Schuman, 51100 Reims.</addrLine>
              <country key="FR"/>
            </address>
            <ref type="url">http://www.univ-reims.fr/</ref>
          </desc>
        </org>
      </listOrg>
    </back>
  </text>
</TEI>