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Sophie Giordano-Spring

Pr. Sophie Giordano-Spring Directrice Adjointe de l'Institut Montpellier Management
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My research interests are in the field of social and environmental accounting and regulation.

Research domains


Publications

Connectivité entre le reporting financier et extra-financier : une exploration à travers la comptabilité « climat »

Bastien David , Sophie Giordano-Spring
Comptabilité - Contrôle - Audit, 2022, Tome 28 (4), pp.21-50. ⟨10.3917/cca.284.0021⟩
Journal articles halshs-03946848v1

Climate Reporting Related to the TCFD Framework: An Exploration of the Air Transport Sector

Bastien David , Sophie Giordano-Spring
Social and Environmental Accountability Journal, 2021, pp.1-20. ⟨10.1080/0969160x.2021.2007784⟩
Journal articles hal-03517014v1

Accounting for Carbon Emission Allowances: An Empirical Analysis in the EU ETS Phase 3

Nicolas Garcia-Torea , Sophie Giordano-Spring , Carlos Larrinaga , Géraldine Rivière-Giordano
Social and Environmental Accountability Journal, 2021, pp.1-23. ⟨10.1080/0969160X.2021.2012496⟩
Journal articles hal-03547753v1

The limits of environmental accounting disclosure: enforcement of regulations, standards and interpretative strategies

Juliette Senn , Sophie Giordano-Spring
Accounting, Auditing and Accountability Journal, 2020, 33 (6), pp.1367-1393. ⟨10.1108/AAAJ-04-2018-3461⟩
Journal articles hal-03138508v1

Le double récit d'une chaîne logistique multi-acteurs: entre performativité et encastrement local

Sophie Giordano-Spring , Denis Travaillé
Recherches en sciences de gestion, 2018, 2018/2 (125), pp.177-207. ⟨10.3917/resg.125.0177⟩
Journal articles hal-01866805v1

Does the level of assurance statement on environmental disclosure affect investor assessment?

Géraldine Rivière-Giordano , Sophie Giordano-Spring , Charles H. Cho
Sustainability Accounting, Management and Policy Journal, 2018, 9 (3), pp.336-360. ⟨10.1108/SAMPJ-03-2018-0054⟩
Journal articles hal-02091698v1

Comment l'attention médiatique sur les enjeux agroalimentaires oriente-t-elle le reporting sociétal d’entreprise ?

Géraldine Riviere-Giordano , Sophie Giordano-Spring
Systèmes alimentaires / Food Systems, 2017, 2016 (n°1), pp.169-193. ⟨10.15122/isbn.978-2-406-06863-1.p.0169⟩
Journal articles hal-01684643v1

Comment l'attention médiatique sur les enjeux agroalimentaires oriente-t-elle le reporting sociétal d’entreprise ?. Le cas de Bonduelle

Sophie Giordano-Spring , Géraldine Rivière-Giordano
Systèmes alimentaires / Food Systems, 2016, 1, pp.169-193
Journal articles hal-03601247v1

The Normativity and Legitimacy of CSR Disclosure: Evidence from France

Jean-Noël Chauvey , Sophie Giordano-Spring , Charles H. Cho , Dennis M. Patten
Journal of Business Ethics, 2015, 130 (4), pp.789-803. ⟨10.1007/s10551-014-2114-y⟩
Journal articles hal-02009500v1

Coûts historiques vs. justes valeurs pour mesurer le résultat comptable ? Les arguments comparés des professionnels du chiffre

Sophie Giordano-Spring , Isabelle Martinez , Olivier Vidal
Comptabilité - Contrôle - Audit, 2015, 21 (Tome 21), pp.119-148. ⟨10.3917/cca.213.0119⟩
Journal articles hal-02010717v1

Critical perspectives on social and environmental accounting

Charles H. Cho , Sophie Giordano-Spring
Critical Perspectives On Accounting, 2015, 33, pp.1-4. ⟨10.1016/j.cpa.2015.09.001⟩
Journal articles hal-02009551v1
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Le Résultat Global : une remise en cause de la notion de résultat ?

Olivier Vidal , Sophie Giordano-Spring
Revue Française de Comptabilité, 2012, 457, pp.1-4
Journal articles hal-00842005v1

Reporting sociétal et IFRS : quelle cohérence ?

Sophie Giordano-Spring , Géraldine Riviere-Giordano
Revue Française de Gestion, 2008, 186, pp.19-34. ⟨10.3166/rfg.186.19-34⟩
Journal articles hal-02661311v1

Juste valeur et reporting de la performance : débats conceptuels et théoriques

Sophie Giordano-Spring , Monique Lacroix
Comptabilité - Contrôle - Audit, 2007, 13 (3), pp.77. ⟨10.3917/cca.133.0077⟩
Journal articles hal-03772745v1

Connectivity between financial and extra-financial reporting: an exploration through “climate” accounting

Bastien David , Sophie Giordano-Spring
1st annual Comptabilité Contrôle Audit – Accounting Auditing Control (CCA-AAC) conférence, HEC Lausanne and AFC, Feb 2022, Champéry, Switzerland
Conference papers halshs-03946803v1

Une exploration empirique de la relation entre le reporting financier et non financier sur le climat des firmes participantes aux marchés carbone

Bastien David , Sophie Giordano-Spring
EMAN CSEAR Conference – 6th CSEAR France Conference on social and environmental accounting research – EMAN Europe 25 the Annual Conference, May 2021, Nantes, France
Conference papers hal-03228428v1

Une exploration empirique de la relation entre le reporting financier et non financier sur le climat des firmes participantes aux marchés carbone.

Bastien David , Sophie Giordano-Spring
16e Congrès du Réseau International de Recherche sur les Organisations et le Développement Durable (RIODD), Sep 2021, Montpellier, France
Conference papers hal-03364974v1

Carbon accounting in the field of finance: insights, critical issues, and perspectives

Sophie Giordano-Spring , Juliette Senn
Joint 6th CSEAR France and 25th EMAN conference, May 2021, online conference, France
Conference papers hal-03232066v1

Transparence fiscale et légitimité : une étude empirique du SBF120

Quentin Arnaud , Sophie Giordano-Spring
EMAN CSEAR Conference – 6th CSEAR France Conference on social and environmental accounting research – EMAN Europe 25 the Annual Conference, May 2021, Nantes, France
Conference papers hal-03240432v1

Transparence fiscale et légitimité : une étude empirique du SBF120

Quentin Arnaud , Sophie Giordano-Spring
42ème congrès de l’Association Francophone de Comptabilité, Jun 2021, Lyon, France
Conference papers hal-03546865v1

Key executives’ perceptions on disclosed environmental accounting information: An insiders’ perspective on Normativity

Juliette Senn , Sophie Giordano-Spring
38th Conference of the French Accounting Association, May 2017, Poitiers, France
Conference papers hal-02566777v1

Key executives’ narratives on disclosed environmental accounting information: An insiders’ perspective on Normativity

Juliette Senn , Sophie Giordano-Spring
29th Conference of the Centre for Social & Environmental Accounting Research, Aug 2017, St Andrews, United Kingdom
Conference papers hal-02566778v1

Environmental accounting information: A qualitative study in the French regulatory context

Juliette Senn , Sophie Giordano-Spring
Conference of the Public Interest Section, American Accounting Asssociation 31-1 avril., Mar 2017, Washington, United States
Conference papers hal-02566774v1

Environmental accounting information: A qualitative study in the French regulatory context

Juliette Senn , Sophie Giordano-Spring
4th French Conference of the Centre for Social & Environmental Accounting Research, May 2017, Toulouse, France
Conference papers hal-02566775v1

Normativity and R&D IFRS Accounting in France : a Study of Joint Disclosures by Managers and Auditors

Sophie Giordano-Spring , G. Dumas
Congrès de l’AFC, 2016, Clermont Ferrand, France
Conference papers hal-02096691v1
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Normativity and R&D IFRS Accounting in France: A study of joint disclosures by managers and auditors

Guillaume Dumas , Sophie Giordano-Spring
European Institute for Advanced Studies in Management, Jul 2016, Sienna, Italy
Conference papers hal-03948504v1

Normativity and R&D IFRS Accounting in France : a Study of Joint Disclosures by Managers and Auditors

Sophie Giordano-Spring , G. Dumas
7th Workshop on Accounting and Regulation, EIASM, Jul 2016, Siena, Italy
Conference papers hal-02096684v1
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Le management de la responsabilité sociétale influence-t-il significativement les missions du contrôleur de gestion ?

Séna John Ahyee , Sophie Giordano-Spring , Denis Travaille
Comptabilité, Contrôle et Audit des invisibles, de l'informel et de l'imprévisible, May 2015, Toulouse, France. pp.cd-rom
Conference papers hal-01188752v1

Does the assurance level of environmental disclosure affect financial analysts’ decisions? An experimental Study

Géraldine Rivière-Giordano , Sophie Giordano-Spring
3ème Congrès France du Centre for Social and Environmental Accounting Research, Jun 2015, Cergy, France
Conference papers hal-02078573v1

Does the assurance level of environmental disclosure affect financial analysts’ decisions? An experimental Study

Géraldine Rivière-Giordano , Sophie Giordano-Spring
27th International Congress on Social and Environmental Accounting Research, Aug 2015, London, United Kingdom
Conference papers hal-02086443v1

Entre réglementation et légitimité : quelles stratégies de divulgation sociétale des firmes agroalimentaires ?

Géraldine Riviere-Giordano , Sophie Giordano-Spring
2. Congrès français du CSEAR, Centre for Social and Environmental Accounting Research (CSEAR). Saint Andrews, GBR.; Montpellier Research in Management (MRM). Montpellier, FRA.; Université Montpellier 1 (UM1). FRA., May 2013, Montpellier, France. 20 p
Conference papers hal-02803930v1

Comptabilité et chaîne logistique intégrée: une étude de cas monographique sur les effets de l'encastrement social

Sophie Giordano-Spring , Denis Travaillé
Communication avec actes au Congrès de l'Association Francophone de Comptabilité, Montréal, les 31/05 -01/06 2013, May 2013, Montréal, Canada. pp.20
Conference papers halshs-00905166v1
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La perception des professionnels du chiffre sur le concept de performance et sa mesure

Sophie Giordano-Spring , Isabelle Martinez , Olivier Vidal
Comptabilité sans Frontières..The French Connection, May 2013, *, Canada. pp.cd-rom
Conference papers hal-01002934v1

Going deeper into the explanatory power of CSR disclosure theories: CSR reporting strategies of food companies between regulation and legitimacy

Sophie Giordano-Spring , Géraldine Rivière-Giordano
25. CSEAR International Congress on Social & Environmental Accounting Research, Sep 2013, Saint Andrews, United Kingdom. 25 p
Conference papers hal-01506300v1
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Les déterminants du reporting sociétal interne et externe en PME : une étude empirique quantitative

Sophie Giordano-Spring , Fabienne Villesèque-Dubus , Jean-Marie Courrent
Comptabilités et innovation, May 2012, Grenoble, France. pp.cd-rom
Conference papers hal-00690971v1
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Le lien entre l'engagement sociétal et la performance financière : une application au secteur agroalimentaire

Géraldine Rivière-Giordano , Sophie Giordano-Spring
32. Congrès de l'Association Francophone de Comptabilité (AFC), Association Francophone de Comptabilité. FRA., May 2011, Montpellier, France. 23 p
Conference papers hal-01499046v1
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ANALYSE DU DISCOURS RSE DANS LA LETTRE DU PRESIDENT

Françoise Platet -Pierrot , Sophie Giordano-Spring
La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM
Conference papers halshs-00459478v1
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DE LA CEREMONIE COMPTABLE DANS LES RAPPORTS DEVELOPPEMENT DURABLE

Sophie Giordano-Spring
LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, May 2008, France. pp.CD Rom
Conference papers halshs-00524891v1
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L'HYPOTHESE DE LA CAPTATION MANAGERIALE DU REPORTING SOCIETAL : UNE ETUDE EMPIRIQUE DES SOCIETES DU SBF 120

Jean-Noël Chauvey , Sophie Giordano-Spring
«COMPTABILITE ET ENVIRONNEMENT », May 2007, France. pp.CD-Rom
Conference papers halshs-00543106v1
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LE REPORTING SOCIETAL A L'EPREUVE DES THEORIES NORMATIVES COMPTABLES

Sophie Giordano-Spring , Géraldine Riviere-Giordano
«COMPTABILITE ET ENVIRONNEMENT », May 2007, France. pp.CD-Rom
Conference papers halshs-00543255v1
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DE LA JUSTE VALEUR AU " COMPREHENSIVE INCOME "

Monique Lacroix , Sophie Giordano-Spring
Comptabilité et Connaissances, May 2005, France. pp.CD-Rom
Conference papers halshs-00581215v1
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Guest Editors’ Introduction to the Special Section

Sophie Giordano-Spring , Jonathan Maurice , Charles H. Cho
Ataur Belal and Stuart Cooper. Sustainability Accounting: Education, Regulation, Reporting and Stakeholders (Advances in Environmental Accounting and Management), 7, Emerald Publishing Limited, pp.69-70, 2018, 978-1-78754-889-3
Book sections hal-01780868v1

Yves Dupuy, le directeur de thèses

Céline Averseng , Sophie Giordano-Spring , Valérie Pallas
Les systèmes de gestion entre simplification et complexification – Mélanges en l’honneur du professeur Yves Dupuy, pp.335-348, 2015
Book sections hal-02095771v1