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Comptabilité et développement durable

Author

Listed:
  • Jacques Richard

    (DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique)

Abstract

La première partie a pour objet de montrer les multiples conceptions de comptabilité correspondant aux différentes théories du développement durable. La deuxième partie passe en revue les exemples les plus marquants des grands types de comptabilités environnementales

Suggested Citation

  • Jacques Richard, 2012. "Comptabilité et développement durable," Post-Print hal-01651227, HAL.
    • Handle: RePEc:hal:journl:hal-01651227
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    Citations

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    Cited by:

    1. Dominique MÉDA, 2019. "Three scenarios for the future of work," International Labour Review, International Labour Organization, vol. 158(4), pages 627-652, December.
    2. 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.
    3. C. Feger & Alexandre Rambaud, 2020. "Improving nature’s visibility in financial accounting," CIRED Working Papers hal-02976915, HAL.
    4. Alexandre RAMBAUD, 2023. "How can accounting reformulate the debate on natural capital and help implement its ecological approach?," Working Paper 8567406c-bed0-4401-9792-a, Agence française de développement.
    5. Olivier E. Malay, 2021. "How to Articulate Beyond GDP and Businesses’ Social and Environmental Indicators?," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 155(1), pages 1-25, May.
    6. C. Feger & Alexandre Rambaud, 2020. "Improving nature’s visibility in financial accounting," Working Papers hal-02976915, HAL.
    7. Palea, Vera & Biancone, Paolo Pietro, 2017. "Which Accounting Rules for Economic and Social Sustainable Development? Engaging Critically with IFRS Adoption in the EU," Department of Economics and Statistics Cognetti de Martiis. Working Papers 201733, University of Turin.
    8. Paul James Brown & Christopher Bajada, 2018. "An economic model of circular supply network dynamics: Toward an understanding of performance measurement in the context of multiple stakeholders," Business Strategy and the Environment, Wiley Blackwell, vol. 27(5), pages 643-655, July.
    9. Richard, Jacques, 2015. "The dangerous dynamics of modern capitalism (from static to IFRS’ futuristic accounting)," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 30(C), pages 9-34.
    10. Palea, Vera, 2018. "Financial reporting for sustainable development: Critical insights into IFRS implementation in the European Union," Accounting forum, Elsevier, vol. 42(3), pages 248-260.
    11. Vera Palea, 2021. "Sustainable Development as a Fundamental Goal of the EU and its Implications for Business in Society," Annals of the Fondazione Luigi Einaudi. An Interdisciplinary Journal of Economics, History and Political Science, Fondazione Luigi Einaudi, Torino (Italy), vol. 55(2), pages 225-242, December.
    12. Dominique Méda, 2017. "The Future of work: The meaning and value of work in Europe," Working Papers hal-01616579, HAL.
    13. Clément Feger & Laurent Mermet, 2017. "A blueprint towards accounting for the management of ecosystems," Post-Print hal-01930913, HAL.
    14. Michel Trommetter, 2015. "Renewable natural resources and the accounting systems of organizations," Post-Print hal-02006428, HAL.
    15. Le Ravalec, Mickaele & Rambaud, Alexandre & Blum, Véronique, 2022. "Taking climate change seriously: Time to credibly communicate on corporate climate performance," Ecological Economics, Elsevier, vol. 200(C).
    16. C. Feger & Laurent Mermet, 2021. "Advances in accounting for biodiversity and ecosystems: a typology focusing upon the environmental results imperative [Innovations comptables pour la biodiversité et les écosystèmes : une typologie," Post-Print hal-02549016, HAL.

    More about this item

    Keywords

    Comptabilité; Développement durable;

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