This document explores the relationship between accounting dematerialization and Corporate Social Responsibility (CSR) within companies, analyzing challenges and benefits.
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[...] (2021).Digital Responsibility of Enterprises. France Stratégie.https://www.strategie.gouv.fr/files/files/Publications/2021/0521%20RSE%20RN%20synth%C3%A8se/fs-2021-rse-_responsabilite-numerique-entreprises-synthese-mai.pdf (consulted on 26 May 2025). INSEE. ( April).The economy and society in the digital era. https://www.insee.fr/fr/statistiques/4126592?sommaire=4238635# (consulted on 26 May 2025). Petrides, D., Papacharalampopoulos, A., Stavropoulos, P., Chryssolouris, G. (2018).Dematerialization and environmental sustainability: Challenges and rebound effects. ResearchGate.https://www.researchgate.net/publication/326039357_Dematerialization_and_Environmental_Sustainability_Challenges_and_Rebound_Effects (consulted on 26 May 2025). Puce Plume. ( March).The dematerialization: a challenge at the heart of CSR. https://www.puceplume.fr/dematerialisation-un-enjeu-au-coeur-de-la-rse/ (consulted on 26 May 2025). Rodic, B. (2007).Corporate Social Responsibility - the development of a European framework. University of Geneva.https://www.unige.ch/gsi/files/4014/0351/6367/RodicRSE.pdf (consulted on 26 May 2025). [...]
[...] Then, it would be advisable to analyze the challenges of this dematerialization at the level of CSR as well as at the level of employees: data security, automation? Part I -Understanding what CSR and accounting dematerialization are within a company. A. Clearly defining CSR and accounting dematerialization. 1. What is CSR according to Rodìc (2007) ? 2. What is accounting dematerialization? B. The challenges of accounting dematerialization of companies: a double-edged sword for society. 1. Compliance with CSR challenges through a responsible policy (Petrides et al. (2018). 2. [...]
[...] The implementation of a dematerialization accounting process can have advantages. However, its implementation within a company may face many fundamental obstacles. In order to measure the real impact of dematerialization, the adopted methodology will include a case study as well as an empirical data collection from the concerned actors. Part II -The deployment of dematerialization accounting within an enterprise. A. The practical implementation of dematerialization accounting within an enterprise. 1. The perceived benefits of this at the level of CSR. 2. The obstacles that arise in the face of implementing such a policy in a company. [...]
