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Sa­lomé Dugué

Research Assistant

Subjects
Accounting Green transition ESG Global goals Sociology

Primary research areas

Sustain­ability Re­port­ing Stand­ards
The evol­u­tion of in­ter­na­tion­al sustain­ability ac­count­ing stand­ards, with a fo­cus on how the act­ors and in­sti­tu­tions in­volved shape their design and im­ple­ment­a­tion.
Glob­al En­vir­on­ment­al Gov­ernance
The polit­ics through which cli­mate risks are trans­lated into transna­tion­al gov­ernance frame­works, high­light­ing the role of private and pub­lic act­ors in de­fin­ing the terms of glob­al sustain­ability reg­u­la­tion.
Eco­nom­ic So­ci­ology
The so­ci­olo­gic­al ana­lys­is of mar­kets, pro­fes­sions, and gov­ernance, ex­amin­ing how eco­nom­ic in­sti­tu­tions are con­struc­ted and le­git­im­ated through so­cial prac­tices, power dy­nam­ics, and know­ledge claims.

I ex­plore how glob­al ac­count­ing stand­ards shape the green trans­ition

International sustainability accounting standards matter because they determine what counts as sustainability and who is held accountable. My research investigates how these standards are created and contested, and the role of influential actors, such as financial organizations or the Big Four firms, in shaping the contours of green transition. By examining the politics and expertise behind standard-setting, I show how accounting rules affect corporate practices and global responses to climate and environmental challenges. 

My research helps: 

- companies navigate emerging sustainability reporting requirements
- policymakers and regulators understand the politics behind global standards 
- civil society critically assess whether reporting delivers accountability 
- students and future professionals engage with sustainability accounting in practice. 

Outside activities

Cur­rently, I have no out­side em­ploy­ments or activ­it­ies. , -