La comptabilité des émissions de gaz à effet de serre par enjeu: un outil d'analyse des impacts du changement climatique sur les activités d'une banque de financement et d'investissement

Antoine Rose

in Economics Thesis from University Paris Dauphine from Paris Dauphine University

Abstract: The PhD thesis is a contribution to the definition of a new banking risk related to the economic impacts of climate change. The climate change will impact the clients of a corporate and investment bank and will have consequences on its strategy and the composition of its business portfolio. Nevertheless, uncertainties remain on the economic impacts of climate change and create a new risk for the banks: the carbon risk. The quantification of “GreenHouse Gases (GHG) emissions induced” by the businesses of the bank’s clients is a first step required for managing this new risk. After having studied the various models of carbon accounting, this PhD thesis proposes an analysis tool based on a new form of carbon accounting by allocating the GHG emissions to the economic agents in accordance with their ability to reduce it: “the accounting by issue”. This tool allows mapping sectorally and geographically of the “GHG emissions induced” by a financing and investment portfolio (in debt and equity capital).

Keywords: Banques; Risques financiers et gestion des risques; Réchauffement climatique; Pollution atmosphérique; Pollueur; Comptabilité environnementale; Banks; Financial risk and risk management; Global warming; Air pollution; Polluter; Environmental accounting (search for similar items in EconPapers)
JEL-codes: G21 G32 Q53 Q54 Q56 (search for similar items in EconPapers)
Date: 2014 Written 2014
Note: dissertation
References: View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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