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Sa­lome Dugue

Teaching 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. 

Primary employment

Currently, I have no outside employments or activities.