IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01254938.html
   My bibliography  Save this paper

Ressources naturelles renouvelables et comptabilité des organisations

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: https://hal.science/hal-01254938v1/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

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

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    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.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Trommetter, M., 2015. "Ressources naturelles et comptabilité des organisations," Working Papers 2015-08, Grenoble Applied Economics Laboratory (GAEL).
    2. Ciprian Ionescu & Hélène Leriche & Michel Trommetter, 2016. "Biodiversity and economy: new management and accounting approaches, tools and practices," Post-Print hal-01340449, HAL.
    3. Ciprian Ionescu & Hélène Leriche & Michel Trommetter, 2016. "Biodiversité et Économie : nouvelles approches, outils et démarches de gestion et de comptabilité," Working Papers hal-01340214, HAL.
    4. Ciprian Ionescu & Hélène Leriche & Michel Trommetter, 2016. "Biodiversité et Économie : nouvelles approches, outils et démarches de gestion et de comptabilité," Post-Print hal-01340214, HAL.
    5. Michel Trommetter, 2015. "Renewable natural resources and the accounting systems of organizations," Post-Print hal-02006428, HAL.
    6. Ciprian Ionescu & Hélène Leriche & Michel Trommetter, 2016. "Biodiversity and economy: new management and accounting approaches, tools and practices," Working Papers hal-01340449, HAL.
    7. Charl de Villiers & Elmar R. Venter & Pei†Chi Kelly Hsiao, 2017. "Integrated reporting: background, measurement issues, approaches and an agenda for future research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(4), pages 937-959, December.
    8. Simon R. Swaffield & Robert C. Corry & Paul Opdam & Wendy McWilliam & Jørgen Primdahl, 2019. "Connecting business with the agricultural landscape: business strategies for sustainable rural development," Business Strategy and the Environment, Wiley Blackwell, vol. 28(7), pages 1357-1369, November.
    9. Ciprian Ionescu & Hélène Leriche & Michel Trommetter, 2016. "Biodiversité et Économie : nouvelles approches, outils et démarches de gestion et de comptabilité," Post-Print hal-02794826, HAL.
    10. REY-VALETTE, Helene & MATHE, Syndhia & CHIA, Eduardo & AUBIN, Joel, 2015. "Quels type d'éco-aquaculteurs face à l'intensification écologique ? L'exemple de l'aquaculture en étang en France et au Brésil," Review of Agricultural and Environmental Studies - Revue d'Etudes en Agriculture et Environnement (RAEStud), Institut National de la Recherche Agronomique (INRA), vol. 96(2), June.
    11. James R. Oakleaf & Christina M. Kennedy & Timothy Boucher & Joseph Kiesecker, 2013. "Tailoring Global Data to Guide Corporate Investments in Biodiversity, Environmental Assessments and Sustainability," Sustainability, MDPI, vol. 5(10), pages 1-17, October.
    12. Samira Demaria & Sandra Rigot, 2020. "Taking on Board the Long-term Horizon in Financial and Accounting Literature," GREDEG Working Papers 2020-01, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France.
    13. Benjamin S. Thompson, 2019. "Payments for ecosystem services and corporate social responsibility: Perspectives on sustainable production, stakeholder relations, and philanthropy in Thailand," Business Strategy and the Environment, Wiley Blackwell, vol. 28(4), pages 497-511, May.
    14. José A. Puppim de Oliveira & Umesh Mukhi & Camilla Quental & Paulo Jordão de Oliveira Cerqueira Fortes, 2022. "Connecting businesses and biodiversity conservation through community organizing: The case of babassu breaker women in Brazil," Business Strategy and the Environment, Wiley Blackwell, vol. 31(5), pages 2618-2634, July.
    15. Xiaorui Wang, 2019. "The National Ecological Accounting and Auditing Scheme as an Instrument of Institutional Reform in China: A Discourse Analysis," Journal of Business Ethics, Springer, vol. 154(3), pages 587-603, February.
    16. Paul Opdam & Eveliene Steingröver, 2018. "How Could Companies Engage in Sustainable Landscape Management? An Exploratory Perspective," Sustainability, MDPI, vol. 10(1), pages 1-15, January.
    17. Krause, Marlen S. & Matzdorf, Bettina, 2019. "The intention of companies to invest in biodiversity and ecosystem services credits through an online-marketplace," Ecosystem Services, Elsevier, vol. 40(C).
    18. Alexandre Rambaud & Jacques Richard, 2015. "Towards a finance that CARES," Post-Print halshs-01260075, HAL.
    19. Sylvie Rascol-Boutard & Ariel Eggrikx & Pascale Amans, 2018. "L'impasse des comptabilités publique et privée: rendre visible les "biens communs"," Post-Print hal-02289782, HAL.
    20. Geange, Shane & Townsend, Michael & Clark, Dana & Ellis, Joanne I. & Lohrer, Andrew M., 2019. "Communicating the value of marine conservation using an ecosystem service matrix approach," Ecosystem Services, Elsevier, vol. 35(C), pages 150-163.

    More about this item

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01254938. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.