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La Construction De La Comptabilite Carbone : Histoire, Usages Et Perspectives

Author

Listed:
  • Morgane Le Breton

    (CGS i3 - Centre de Gestion Scientifique i3 - Mines Paris - PSL (École nationale supérieure des mines de Paris) - PSL - Université Paris Sciences et Lettres - I3 - Institut interdisciplinaire de l’innovation - CNRS - Centre National de la Recherche Scientifique)

  • Franck Aggeri

    (CGS i3 - Centre de Gestion Scientifique i3 - Mines Paris - PSL (École nationale supérieure des mines de Paris) - PSL - Université Paris Sciences et Lettres - I3 - Institut interdisciplinaire de l’innovation - CNRS - Centre National de la Recherche Scientifique)

Abstract

Afin d'intégrer de nouvelles problématiques sociétales et environnementales dans l'activité des organisations et rendre compte de dimensions jusque-là invisibles, de nouvelles formes de comptabilité sont expérimentées, comme l'illustre l'exemple de la comptabilité carbone. Pourtant, la complexité technique de ce sujet tend à dissimuler les enjeux managériaux et économiques sous-jacents. Que fait une entreprise lorsqu'elle cherche à comptabiliser le carbone ? Pour répondre à cette question, nous adoptons une posture réflexive en déconstruisant la notion de comptabilité carbone, à savoir ses fondements, ses usages dans les entreprises ainsi que les apprentissages et obstacles identifiés dans l'élaboration de conventions de calcul. Cette recherche interroge notamment les effets structurants de la comptabilité et de façon plus inédite, du processus de construction de cette comptabilité pour tâcher de comprendre « ce que comptabiliser le carbone veut dire », à la fois en termes d'action collective que de responsabilité des entreprises. Abstract : To take into account environmental issues, new accounting projects are created such as carbon accounting. However, the technical complexity of this project tends to hide the issues at stake. In fact, what does it mean for a corporation to account for carbon ? In this study, we adopt a reflexive position to answer this question. To do that, we deconstruct the « carbon accounting » concept, both its foundations and uses. Hence we study the structuring effects of a specific form of accounting and of the his creation process in a previously unseen way.

Suggested Citation

  • Morgane Le Breton & Franck Aggeri, 2015. "La Construction De La Comptabilite Carbone : Histoire, Usages Et Perspectives," Post-Print hal-01200628, HAL.
    • Handle: RePEc:hal:journl:hal-01200628
    Note: View the original document on HAL open archive server: https://minesparis-psl.hal.science/hal-01200628v1
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    File URL: https://minesparis-psl.hal.science/hal-01200628v1/document
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    References listed on IDEAS

    as
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    Full references (including those not matched with items on IDEAS)

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    Keywords

    RSE Key words : carbon accounting; performativity; management instruments; CSR; comptabilité carbone; performativité; instrument de gestion;
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