From September 14–19, 2025, the coastal city of Vannes, France, hosted the second Intensive Study Program (ISP) of the ASSET Project – Accounting for Sustainability, Social and Environmental Transparency, bringing together students and academic staff from eight European universities for a week of intercultural learning and academic exchange.

A Multinational Gathering

The event, organized at Université de Bretagne Sud (UBS), marked a significant step in the ASSET project, co-funded by the Erasmus+ Programme. Participants from Austria, France, Greece, Italy, Lithuania, Portugal, Romania, and Spain took part in an intensive, hands-on exploration of sustainability topics in accounting and business.

After a warm welcome dinner at the iconic Brasserie Saint Vincent, the ISP officially kicked off with an opening session featuring:

• Prof. Yolande Piris, Director of IAE (UBS)
• Prof. Sabine Graschitz, President of the AFECA Network
• Dr. Francesca Maria Cesaroni, ASSET Project Leader

Students also delivered engaging country presentations, showcasing the diverse backgrounds and approaches to sustainability across Europe.

Learning through Teaching Modules

Throughout the week, students participated in four interdisciplinary teaching modules, designed to build a comprehensive understanding of sustainability in accounting:

TM1: Disclosing Business Value through Sustainability and ESG Reporting
This module explored corporate sustainability reporting through real-world case studies and hands-on assessments. Students applied scoring systems to evaluate transparency and compliance with current EU regulations such as NFRD and CSRD.
TM2: Providing Assurance on Sustainability Reports
Focusing on assurance practices, this module used the fictional company “4-Airlines” as a case study to simulate the audit process of non-financial disclosures — a critical skill in today’s evolving regulatory context.
TM3: Sustainability Management Accounting
In this module, students learned how internal accounting systems can support sustainable business decisions, analyzing costs, impacts, and strategies for long-term value creation.
TM4: Sustainability, Taxation and Strategic Decision-Making
The final module tackled the intersection between sustainability and taxation, encouraging students to think critically about policy, ethical taxation, and the role of fiscal systems in driving sustainable outcomes.

More Than Just Lectures

Beyond the classroom, the ISP included a guided tour of the historic center of Vannes, cultural events, and collaborative dinners that helped foster international friendships and networks.

A special moment during the week was the presentation of the book Modern History of Accounting in Europe, co-authored by scholars from the countries participating in the ASSET project and members of the AFECA association. Recently published, the volume is dedicated to Lucien Jaffré, founder of AFECA. The presentation took place in the presence of Mrs. Madeleine Jaffré, as a tribute to his legacy. This emotional tribute underscored the importance of preserving accounting’s historical legacy while shaping its sustainable future.

Looking Ahead

As the ISP concluded with the presentation of certificates and a gala dinner, the ASSET team looks forward to the next phases of the project — including upcoming teaching events, dissemination activities, and the creation of open educational resources.
The experience in Vannes reinforced the core values of ASSET:
collaboration, innovation, and a shared European commitment to a more transparent and sustainable future!