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Le Coût De La Protection De L'Environnement

Author

Listed:
  • Nicolas Berland

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

  • Benjamin Dreveton

    (CEREGE [Poitiers, La Rochelle] - Centre de recherche en gestion [EA 1722] - IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université)

  • Moez Essid

    (PESOR - UP11 - Université Paris-Sud - Paris 11)

Abstract

Based upon the environmental management accounting's literature, this paper is discussing a study's results carried out within one French Ministry. The basic goal of this study was to assess the cost of an environmental protection policy with a focus on five main environmental issues for this ministry: ground cleanup, asbestos removal, ships demolition, High Environmental Quality (HEQ) and implementation of Environmental Management Systems (EMS). Main cost drivers are identified for each type of pollution.

Suggested Citation

  • Nicolas Berland & Benjamin Dreveton & Moez Essid, 2009. "Le Coût De La Protection De L'Environnement," Post-Print halshs-00460235, HAL.
    • Handle: RePEc:hal:journl:halshs-00460235
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00460235
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    References listed on IDEAS

    as
    1. Roger L. Burritt & Tobias Hahn & STefan Schaltegger, 2002. "Towards a Comprehensive Framework for Environmental Management Accounting — Links Between Business Actors and Environmental Management Accounting Tools," Australian Accounting Review, CPA Australia, vol. 12(27), pages 39-50, July.
    2. Clarkson, Peter M. & Li, Yue & Richardson, Gordon D. & Vasvari, Florin P., 2008. "Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 303-327.
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