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La profession comptable et la transition énergétique

Author

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  • Bernard Christophe

    (CRIISEA - Centre de Recherche sur les Institutions, l'Industrie et les Systèmes Économiques d'Amiens - UR UPJV 3908 - UPJV - Université de Picardie Jules Verne)

Abstract

Les missions traditionnelles de tenue et de révision de comptabilité diminuent en termes de chiffre d'affaires, ce qui conduit les experts-comptables à élargir le champ de certaines missions comme les missions sociales ou à offrir des prestations nouvelles nées de l'évolution de notre économie, comme les missions à caractère environnemental (recherche d'habilitation COFRAC pour certifier des informations dans le rapport de gestion, ou certification des bilans carbone). Ces extensions de missions se caractérisent par le fait qu'elles ne sont pas apparues ex nihilo, mais résultent souvent d'un travail de prospective réalisé par la profession pour les accompagner. Dans ce contexte, nous évoquerons les missions potentielles pour la profession, liées à l'application de la loi de transition énergétique.

Suggested Citation

  • Bernard Christophe, 2019. "La profession comptable et la transition énergétique," Post-Print hal-04090777, HAL.
    • Handle: RePEc:hal:journl:hal-04090777
    as

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