Le coût de la protection et de la réhabilitation de l'environnement

Nicolas Berland, Benjamin Dreveton (), Yannick Dissart and Moez Essid
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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: IAE Poitiers - Institut d'Administration des Entreprises (IAE) - Poitiers - UP - Université de Poitiers = University of Poitiers
Moez Essid: Université de Tunis - Université de Tunis

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Abstract: Environmental protection by both private and puplic organizations has become a major stake for the various actors of society. However, this problem sets up technical difficulties at various levels. In particular, how much does the protection of the environment cost and how are driven related costs? The same question concerns public organizations, particularly the cost of the environmental policy of the Defense Ministry. This paper studies this question through military and civil case studies in order to idenify the costs generated by the main environmental problems facing the ministry: grounds cleanup, removal of asbestos, demolition of ships, implementation of Environmental Management Systems (EMS) and development of High Environmental Quality. The conclusion proposes a generic reflection on the possibilities for evaluating environmental costs and their relevance for managers.

Keywords: Environnement; Comptabilité environnementale; Coût; Pollution; Amiante; Réhabilitation de l'environnement (search for similar items in EconPapers)
Date: 2008-03
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Published in Revue Française de Comptabilité, 2008, 408

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01682162

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