Youssef LAGSAIBI holds a PhD in Management Sciences (Accounting, Management Control and Auditing) from Toulouse School of Management, where he completed his doctoral research in partnership with TBS Education. His research examines how organizations define, measure, and manage their social and environmental performance. His particular interests include management control systems supporting CSR, multi-capital accounting, and the monetization of social and environmental impacts. His research draws on qualitative methods, including systematic reviews, ethnography, and case studies. He has conducted research within a CSR consulting firm and an agricultural cooperative. His work has been presented at several national and international conferences, including the Association Francophone de Comptabilité, CSEAR, and the Accounting Forum Conference. Before joining Clermont School of Business, he taught management control, management accounting, and financial analysis at Toulouse School of Management, TBS Education, and the Faculty of Law at Toulouse Capitole University.