Renewable natural resources and the accounting systems of organizations

Michel Trommetter

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Abstract: Responses to environmental challenges – climate change and the degradation of biodiversity – do not necessarily require us to call into question the capitalist system, but rather to reform it in order to ensure that the maintenance or indeed the creation of natural capital creates value. For an organisation, the creation of value must now involve an internationally recognised accounting system. In this paper, we shall therefore be proposing potential solutions to be considered for the creation of new accounting rules, e.g. in terms of capital increase or depreciation, which will help to improve the integration of biodiversity issues into the strategies of organisations.

Keywords: Environmental policy; Nature conservation; Biodiversity Conservation; Accounting rules; Natural capital (search for similar items in EconPapers)
Date: 2015-12
Note: View the original document on HAL open archive server: https://hal.science/hal-02006428v1
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Published in La Revue du CGDD, 2015, December, pp.163-170

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02006428

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