Comptabilité et environnement: compter autrement

Frédérique Déjean
Additional contact information
Frédérique Déjean: DRM - Dauphine Recherches en Management - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique

Post-Print from HAL

Abstract: What is at stake in the relation between bookkeeping and the environment? Bookkeeping at the service of sustainable development or for measuring what really counts? Can and should we set a value on ‟natural capital"? Why and how to account differently? What are the advantages of an ‟integrated" accountancy? What is the place for extra-financial information and performance? What are the effects of assessing a firm's performance?

Keywords: Comprehensive Accounting in Respect of Ecology; CARE; responsabilité sociale des entreprises; RSE (search for similar items in EconPapers)
Date: 2021
References: Add references at CitEc
Citations:

Published in Annales des mines - Série Responsabilité et environnement, 2021, 102

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03481668

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().