Comptabilité et développement durable

Jacques Richard

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Accounting and Financial Management Accounting Theory and Financial Reporting Corporate Social Responsibility Reporting

Abstract

La première partie a pour objet de montrer les multiples conceptions de comptabilité correspondant aux différentes théories du développement durable. La deuxième partie passe en revue les exemples les plus marquants des grands types de comptabilités environnementales

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2021How to re-conceptualise and re-integrate climate-related finance into society through ecological accounting?2011Le Système Comptable OHADA : Une réconciliation des modèles « européen continental » et « anglo-saxon » ?2016The “Triple Depreciation Line” Accounting Model and Its Application to the Human Capital

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