Innovations comptables pour la biodiversité et les écosystèmes: une typologie axée sur l’exigence de résultat environnemental

Clément Feger and Laurent Mermet

ACCRA, 2021, vol. 27, issue 1, 13-50

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: biodiversity; natural capital; environment; ecological indicators; extra-financial reporting (search for similar items in EconPapers)
Date: 2021
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Citations: View citations in EconPapers (2)

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