Triple accounting: research is being organized — our chair highlighted in DAF Magazine

On September 9, 2025, DAF Magazine devotes an article to the Triple Accounting Chair, launched by Goodwill Management And theAix-Marseille School of Economics (AMSE), with the support ofLouis Bachelier Institute. The ambition: provide a solid scientific basis To the method T3K, which complements financial accounts with two key dimensions:

• The social and societal value created or destroyed;
• The environmental debt (climate, water, biodiversity, resources, pollution...).

Why it's important

Traditional accounting does not integrate — or very indirectly — the environmental and social impacts that nevertheless condition the economic sustainability. Triple accounting offers a Balance sheet And a extended income statement, making costs and contributions visible so far Out of field. It thus offers a more comprehensive language. readable that the juxtaposition of hundreds of indicators, and is intended operational for management, in line with European requirements (CSRD).

What the pulpit will bring

Hosted at AMSE and managed by Alan Fustec (Goodwill-management) with Raouf Boucekkine (scientific director, AMU), the chair plans, over three years:

1. Reinforcing robustness scientist of the method and sift through existing models.
2. Experiment with companies volunteering to test the approach in the field.
3. Deepen the research on the concept of value (biodiversity, planetary boundaries, thermodynamics...), in order to provide managers with concrete tools.

The role of the ILB

Alongside academic partners and sponsors, theLouis Bachelier Institute contributes to Bridging the gap between science and business : mobilize research, test approaches, and Accelerate adoption reliable tools for real management aligned with the planetary boundaries.

👉 Read the full article on DAF Magazine :
Triple accounting: a new chair to integrate planetary boundaries into accounts

We don't say more here: the article details the objectives, the T3K method and the research program of the chair.

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