Through the notion of accounts, we propose a reflection on the accounting issues of the company. As a branch of law, accounting requires the company to “account” for its various obligations based on unified accounting rules, which reveals a lack of accounting neutrality. There is not one but several accounting approaches. Jurists must identify and assess the impact of these accounting choices in order to be able to propose alternatives that will make the company’s accounts one of the levers for the company’s ecological transition.