Mise en place d'une comptabilité carbone à l'échelle des produits: le cas d’une PME de la filière bois

Stephane Trebucq
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Stephane Trebucq: IRGO - Institut de Recherche en Gestion des Organisations - UB - Université de Bordeaux - Institut d'Administration des Entreprises (IAE) - Bordeaux

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Abstract: The aim of this research was to test the possibilities to develop an automatized carbon accounting system in order to assess the level and amount of GHG Green House Gases emissions (CO2 equivalent) for each packaging produced. This action-research has been achieved with a French SME, in South-West of France, using mainly wood as a raw material for its products, and providing packaging solutions for the wine and spirit producers. Results show that such an accounting system can be operational, and help to understand impacts of logistics and energy consumption. This new management tool also helps the company in its social responsibility plan, and gives more credibility to its societal engagement

Keywords: Management accounting; Environmental accounting; GHG; Green house gazes; Global warming; Contabilidad de costes; Contabilidad ambiental; El gas de efecto invernadero; El método ABC; El calentamiento global; Comptabilité analytique; Comptabilité environnementale; Gaz à effet de serre; Méthode ABC; Réchauffement climatique (search for similar items in EconPapers)
Date: 2017-08-24
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Published in Recherches en sciences de gestion, 2017, 118 (1), pp.65-96. ⟨10.3917/resg.118.0065⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03258153

DOI: 10.3917/resg.118.0065

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