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Renewable natural resources and the accounting systems of organizations

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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, INRA - Institut National de la Recherche Agronomique)

Abstract

Responses to environmental challenges – climate change and the degradation of biodiversity – do not necessarily require us to call into question the capitalist system, but rather to reform it in order to ensure that the maintenance or indeed the creation of natural capital creates value. For an organisation, the creation of value must now involve an internationally recognised accounting system. In this paper, we shall therefore be proposing potential solutions to be considered for the creation of new accounting rules, e.g. in terms of capital increase or depreciation, which will help to improve the integration of biodiversity issues into the strategies of organisations.

Suggested Citation

  • Michel Trommetter, 2015. "Renewable natural resources and the accounting systems of organizations," Post-Print hal-02006428, HAL.
    • Handle: RePEc:hal:journl:hal-02006428
    Note: View the original document on HAL open archive server: https://hal.science/hal-02006428v1
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    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. Stern,Nicholas, 2007. "The Economics of Climate Change," Cambridge Books, Cambridge University Press, number 9780521700801, September.
    3. 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.
    4. Jacques Richard, 2012. "Comptabilité et développement durable," Post-Print hal-01651227, HAL.
    5. repec:dau:papers:123456789/8224 is not listed on IDEAS
    6. Michel Trommetter & Hélène Leriche, 2014. "La biodiversité au coeur des stratégies de développement des humains," Post-Print hal-01847208, HAL.
    7. -, 2009. "The economics of climate change," Sede Subregional de la CEPAL para el Caribe (Estudios e Investigaciones) 38679, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    Full references (including those not matched with items 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-02618469, HAL.

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