Three complementary accounting methods to put ecological issues at the heart of public affairs

Trois méthodes comptables pour mettre les problèmes écologiques au coeur de la chose publique

C. Feger (), Harold Levrel and Alexandre Rambaud ()
Additional contact information
C. Feger: AgroParisTech, MRM - Montpellier Research in Management - UPVD - Université de Perpignan Via Domitia - UM - Université de Montpellier
Alexandre Rambaud: CIRED - Centre International de Recherche sur l'Environnement et le Développement - Cirad - Centre de Coopération Internationale en Recherche Agronomique pour le Développement - EHESS - École des hautes études en sciences sociales - AgroParisTech - ENPC - École nationale des ponts et chaussées - Université Paris-Saclay - CNRS - Centre National de la Recherche Scientifique

Post-Print from HAL

Abstract: This paper highlights the relevance and importance of developing new ecological accounting frameworks that can contribute to the multiple efforts to transform our economy into a system that effectively maintains and restores the biosphere. Three methods of ecological accounting are presented, respectively at the national level (unpaid ecological costs), at the level of organisations (the CARE model), and at the level of collective ecosystem governance (ecosystem-centred management accounting). We show how these methods share a common theoretical basis in that they are all three anchored in "strong sustainability" and favour approaches based on the costs of preserving/restoring ecosystems. We conclude by insisting on the complementarity of these approaches and the necessity to move forward on the articulation projects already undertaken within the framework of the work of the Ecological Accounting Chair.

Keywords: accounting; biodiversity; ecosystems; strong sustainability; comptabilité; biodiversité; écosystème; entreprise; soutenabilité forte; Comptabilité écologique dette capital naturel transition écologique écosystèmes Ecological accounting debt natural capital ecological transition ecosystems; Comptabilité écologique; dette; capital naturel; transition écologique; écosystèmes Ecological accounting; debt; natural capital; ecological transition (search for similar items in EconPapers)
Date: 2022-12
New Economics Papers: this item is included in nep-des, nep-env, nep-hme and nep-mac
Note: View the original document on HAL open archive server: https://hal.science/hal-03977774v1
References: View references in EconPapers View complete reference list from CitEc
Citations:

Published in Revue française d’administration publique, 2022, 2022/3 (183), pp.815-829. ⟨10.3917/rfap.183.0174⟩

Downloads: (external link)
https://hal.science/hal-03977774v1/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03977774

DOI: 10.3917/rfap.183.0174

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().