Sustainable Performance : Tax, Audit & Accounting


Sustainable performance is needed in a world subject to new and multiple challenges, resulting from climate changes, technological innovation, increase in social inequalities, new ways of competitiveness, needs for renewed governance and transparency.

The « Sustainable Performance – Tax, Audit & Accounting » is a strategic research field of the Research Unit HEC Research. It aims at promoting and stimulating transdisciplinary research on how governments, enterprises and other stakeholders should integrate sustainability in their management of taxes, audits and accounting.

The Research sub-unit thus gathers the Tax Institute, the Center for Research on Corporate Performance / Centre d’Etat de la Performance des Entreprises, the Entrepreneurship Department, the Accounting Department and the Smart City Institute.


The research team is leading currently research projects dealing with the following research themes and questions :

  • Sustainability strategy and management: why and how should/do organizations integrate sustainability issues and their social, environmental, managerial and economic aspects in their strategy and in their management practices ?
  • Sustainability control and performance management: why and how should/do organizations integrate sustainability issues (social, environmental and economic aspects) in their control, monitoring and governance systems ?
  • Sustainability taxation : why and how should/do organizations integrate sustainable tax issues (transfer pricing, environmental taxation, transparency and sustainable reporting, taxation of robots) in their taxation strategies ?


Different research objects are considered by the researchers :

  • Private organizations (from big firms to small companies, with a focus on industrial high-reliability organizations)
  • Public organizations (regional and governmental structures, health care organizations, associations)
  • Territorial ecosystems (districts, cities, regions, countries)




CRUTZEN Nathalie, Full Professor, PhD

DOCCLO Caroline, Assistant Professor

JURION Bernard, Emeritus Professor, PhD

PEETERS Bart, Assistant Professor, PhD

RICHELLE Isabelle, Full Professor, PhD

SURLEMONT Bernard, Professor, PhD

VAN CAILLIE Didier, Full Professor, PhD



BOUNAZEF Djida, Researcher, PhD

CLEMENT Jessica, Researcher, PhD 

ESPOSITO Giovanni, Researcher, PhD 

KAMTO KENMOGNE Marius, Researcher, PhD

MANJON ANTOLIN Miguel, Researcher, PhD

PIRNAY Fabrice, Researcher, PhD



BLEUS Hélène, Researcher, PhD Candidate

CAPUTO Cécile, Teaching & Research Assistant

CANTILLO ACOSTA Javier, Researcher, PhD Candidate 

CRUNENBERG Robin, Researcher, PhD Candidate 

DIANKENDA Julio, Researcher

FERRARA Charlotte, Researcher, Teaching & Research Assistant, PhD Candidate

HONHON Charlotte, Researcher 

LARA-QUINTANILLA Marta, Researcher, PhD Candidate 

LEBAS Audrey, Researcher

MATTART Raphaëlle, Researcher, PhD Candidate

OOMS Frédéric, PhD Candidate

ROUSSEAU Arthur, Teaching & Research Assistant, PhD Candidate 




NGUYEN Catherine Thanh-Linh



Last update :04/01/2021