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La Comptabilité Environnementale : Un Outil De Prise De Décision

Author

Listed:
  • Louise Martel

    (HEC Montréal - HEC MONTRÉAL)

Abstract

Nous présentons dans les pages qui suivent, un modèle de la comptabilité environnementale qui, nous l'espérons, aidera le dirigeant d'entreprise à gérer de façon plus éclairée les questions environnementales. Ce modèle regroupe trois composantes : l'identification des besoins d'information découlant de la gestion environnementale, le cycle de vie et la reddition de comptes. Le modèle proposé de la comptabilité environnementale vise à donner à l'entité des outils d'aide à la prise de décision et à l'amélioration de la performance facilitant ainsi la reddition de comptes en matière de gestion environnementale.

Suggested Citation

  • Louise Martel, 1999. "La Comptabilité Environnementale : Un Outil De Prise De Décision," Post-Print halshs-00587815, HAL.
  • Handle: RePEc:hal:journl:halshs-00587815
    Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00587815
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