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 axée sur l’exigence de résultat environnemental

C. Feger () and Laurent Mermet
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C. Feger: AgroParisTech, MRM - Montpellier Research in Management - UPVM - Université Paul-Valéry - Montpellier 3 - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier
Laurent Mermet: AgroParisTech, CESCO - Centre d'Ecologie et des Sciences de la COnservation - MNHN - Muséum national d'Histoire naturelle - SU - Sorbonne Université - CNRS - Centre National de la Recherche Scientifique

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Abstract: Accounting for biodiversity and ecosystems is a new and growing field of research. This is the first time four major areas of leading research in this field have been identified and reviewed simultaneously on the basis of their differences in scope (company, ecosystem or national) and purposes (logics of management accounting or balance sheet). In this paper, the usefulness of pursuing the growth in the developing field of "ecosystem-centric management accounting" is highlighted and makes assessment and monitoring of environmental results possible. In the field of social and environmental accounting, the suggested classification offers one form of response to the main test which arises from discussions over the interlinking of private and collective accounting systems.

Keywords: extra-financial reporting; ecosystems; indicators; accounting; biodiversity; natural capital; environment; ecological indicators; nonfinancial reporting (search for similar items in EconPapers)
Date: 2021-01
New Economics Papers: this item is included in nep-acc, nep-env and nep-sbm
Note: View the original document on HAL open archive server: https://hal.science/hal-02549016v1
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Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2021, 27 (1), pp.13-50. ⟨10.3917/cca.271.0013⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02549016

DOI: 10.3917/cca.271.0013

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