How to re-conceptualise and re-integrate climate-related finance into society through ecological accounting? (notice n° 100084)
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| fixed length control field | 02321cam a2200241 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112004427.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Rambaud, Alexandre |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | How to re-conceptualise and re-integrate climate-related finance into society through ecological accounting? |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2021.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 13 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | In this paper, we argue that the current mainstream sustainable finance approach, because of its embeddedness in the neoclassical paradigm, is disconnected from strong sustainability requirements, making it difficult to develop a climate finance system that is operational and aligned with the challenges of climate preservation. Based on these observations and from a critical analysis of this paradigm, and its implication for accounting, we propose to reframe sustainable finance on the basis of a more ‘traditional’ approach to finance, starting by restructuring accounting on this foundation, as a support accompanying the development of finance and its connexion with firms. Therefore, we propose an exploratory and theoretical study which introduces how and why a particular and innovative ecological accounting approach, the CARE model, currently called upon by a growing number of practitioners and researchers, is a relevant framework to re-conceptualise the issue of climate finance on this basis. From a theoretical point of view, CARE offers a suitable language for structuring the issues of ecological costs, debts and conservation and associated financing. From a practical point of view, it offers a methodological support that can be used to address these issues, from an accounting and management perspective as well as from an investor’s perspective ensuring compliance with the Paris Agreements ‘well below 2°C’ goal in particular. JEL Classification: A12, A13, D24, D62, G30, M41, Q54, Q56, Q57. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | sustainable finance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | corporate finance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | historical cost accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Climate finance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | natural capital |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | ecological accounting |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Chenet, Hugues |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Bankers, Markets & Investors | 166 | 3 | 2021-09-08 | p. 20-43 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-bankers-markets-et-investors-2021-3-page-20?lang=en">https://shs.cairn.info/revue-bankers-markets-et-investors-2021-3-page-20?lang=en</a> |
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