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Innovations comptables pour la biodiversité et les écosystèmes : une typologie axée sur l’exigence de résultat environnemental

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  • Clément Feger
  • Laurent Mermet

Abstract

Accounting for biodiversity and ecosystems is a new and growing field of research. This is the first time four major areas of leading research in this field have been identified and reviewed simultaneously on the basis of their differences in scope (company, ecosystem or national) and purposes (logics of management accounting or balance sheet). In this paper, the usefulness of pursuing the growth in the developing field of ?ecosystem-centric management accounting? is highlighted and makes assessment and monitoring of environmental results possible. In the field of social and environmental accounting, the suggested classification offers one form of response to the main test which arises from discussions over the interlinking of private and collective accounting systems.

Suggested Citation

  • Clément Feger & Laurent Mermet, 2021. "Innovations comptables pour la biodiversité et les écosystèmes : une typologie axée sur l’exigence de résultat environnemental," ACCRA, Association francophone de comptabilité, vol. 27(1), pages 13-50.
    • Handle: RePEc:cai:accafc:cca_271_0013
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    Citations

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    Cited by:

    1. Eléonore Disse & Franck Aggeri, 2022. "Soils as commons. Ecological accounting as a management instrument for transforming agricultural practices [Les sols comme communs à gérer. La comptabilité écologique comme levier de transformation," Post-Print hal-03978260, HAL.
    2. C. Feger & Harold Levrel & Alexandre Rambaud, 2022. "Three complementary accounting methods to put ecological issues at the heart of public affairs [Trois méthodes comptables pour mettre les problèmes écologiques au coeur de la chose publique]," Post-Print hal-03977774, HAL.

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