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Ressources naturelles et comptabilité des organisations

Author

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  • Trommetter, M.

Abstract

Face aux défis environnementaux : changement climatique et érosion de la biodiversité, il ne s'agit pas nécessairement de remettre en cause le système capitaliste, mais de le réformer pour que le maintien, voire la création, de capital naturel soit créateur de valeur. Pour une organisation, la création de valeur passe aujourd'hui par un système comptable internationalement reconnu. Dans cet article, l'auteur suggère des pistes de travail pour proposer de nouvelles règles comptables, par exemple en termes d'amortissement ou d'augmentation du capital, qui permettent de mieux intégrer les questions de biodiversité dans la stratégie des organisations.

Suggested Citation

  • Trommetter, M., 2015. "Ressources naturelles et comptabilité des organisations," Working Papers 2015-08, Grenoble Applied Economics Laboratory (GAEL).
    • Handle: RePEc:gbl:wpaper:2015-08
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    File URL: https://gael.univ-grenoble-alpes.fr/sites/gael/files/doc-recherche/WP/A2015/gael2015-08.pdf
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    References listed on IDEAS

    as
    1. Claude Fromageot & Hélène Leriche & Michel Trommetter, 2014. "Management of biodiversity by stakeholders: from awareness to action," Post-Print hal-02006509, HAL.
    2. Houdet, Joël & Trommetter, Michel & Weber, Jacques, 2012. "Understanding changes in business strategies regarding biodiversity and ecosystem services," Ecological Economics, Elsevier, vol. 73(C), pages 37-46.
    3. Rambaud, Alexandre & Richard, Jacques, 2015. "The “Triple Depreciation Line” instead of the “Triple Bottom Line”: Towards a genuine integrated reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 92-116.
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    Cited by:

    1. Michel Trommetter, 2018. "Fonctionnement des écosystèmes, développement économique et social, et changement climatique : quelles interactions ?," Post-Print hal-01802500, HAL.
    2. Michel Trommetter, 2018. "Fonctionnement des écosystèmes, développement économique et social, et changement climatique : quelles interactions ?," Post-Print hal-02618469, HAL.

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    More about this item

    Keywords

    BIODIVERSITE; RESSOURCE NATURELLE; COMPTABILITE; REGLE COMPTABLE; STRATEGIE DES ORGANISATIONS;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q20 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Renewable Resources and Conservation - - - General

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