LE COÛT DE LA PROTECTION DE L'ENVIRONNEMENT

Nicolas Berland, Benjamin Dreveton () and Moez Essid
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Benjamin Dreveton: CEREGE [Poitiers, La Rochelle] - Centre de recherche en gestion [EA 1722] - UP - Université de Poitiers = University of Poitiers - ULR - La Rochelle Université
Moez Essid: PESOR - UP11 - Université Paris-Sud - Paris 11

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Abstract: Based upon the environmental management accounting's literature, this paper is discussing a study's results carried out within one French Ministry. The basic goal of this study was to assess the cost of an environmental protection policy with a focus on five main environmental issues for this ministry: ground cleanup, asbestos removal, ships demolition, High Environmental Quality (HEQ) and implementation of Environmental Management Systems (EMS). Main cost drivers are identified for each type of pollution.

Keywords: EMA; coûts environnementaux; secteur non marchand.; Environmental Costs; Non Profit Sector. (search for similar items in EconPapers)
Date: 2009-05-27
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00460235v1
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Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00460235

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