Theresa Harrer is an Assistant Professor of Accounting at EDHEC in Lille. She studies the organisational and societal effects of accounting, focusing specifically on how organisations interact with external stakeholders such as investors or nature, and how accounting regimes, practices, and devices shape these interactions. Theresa holds a PhD in management from Middlesex University London and a MA (hons) in accounting and finance. Her work has been published in leading journals such as the International Journal of Entrepreneurial Behavior and Research, and was nominated for the prestigious Carolyn Dexter Award of the Academy of Management. Theresa also is a recognised expert in the EU’s GreenAssist program, a member of the EFRAG community developing European Sustainability Reporting Standards for SMEs, and an advisor to a sustainability reporting consultancy in Finland. At EDHEC she teaches non-financial reporting and cost accounting. Prior to joining EDHEC, she was a postdoctoral researcher at the Hanken School of Economics, Finland, and a research fellow at the Centre for the Understanding of Sustainable Prosperity (CUSP) at the University of Surrey, UK.