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Ressources naturelles renouvelables et comptabilité des organisations

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  • Michel Trommetter

    (GAEL - Laboratoire d'Economie Appliquée = Grenoble Applied Economics Laboratory - UPMF - Université Pierre Mendès France - Grenoble 2 - INRA - Institut National de la Recherche Agronomique)

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. Nous proposons donc dans ce papier des pistes de travail pour construire 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

  • Michel Trommetter, 2015. "Ressources naturelles renouvelables et comptabilité des organisations," Post-Print hal-01254938, HAL.
    • Handle: RePEc:hal:journl:hal-01254938
    Note: View the original document on HAL open archive server: https://hal.science/hal-01254938v1
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    References listed on IDEAS

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    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.
    4. repec:dau:papers:123456789/8224 is not listed on IDEAS
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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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