Comptabilité sociale et environnementale (notice n° 816305)
[ vue normale ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 03134cam a2200313 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250123130927.0 |
| 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 | Nefti, Michel |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Comptabilité sociale et environnementale |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2021.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 33 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | L’idée de comptabilités environnementales et sociales est née au cours des années 70, mais aucun standard ne s’est encore imposé. Un marché du conseil en soutenabilité se constitue ou différents acteurs (consultants, cabinets d’expertise-comptable, chercheurs, associations) tentent d’imposer leurs valeurs, leurs approches de la soutenabilité. Certains succès comme l’Écobilan ou le Bilan Carbone® laissent envisager d’autres réussites de diffusion. En proie à des mutations de leur métier, les experts-comptables sont identifiés comme des prétendants naturels pour ce marché de conseil. On constate que plusieurs méthodes émanent de diplômés de l’expertise bien que dans l’ensemble la profession reste en retrait. Après avoir rappelé les limites du modèle comptable actuel, nous nous intéressons au cas d’ADESS LOGIC® mis en perspective par les méthodes de Comptabilité Universelle® et de Care-Tdl® en les comparant pour mieux comprendre les choix qui ont présidé à la construction de ces comptabilités. Nous replaçons ensuite ces propositions dans un contexte plus large ou différents acteurs interagissent. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The idea of environmental and social accounting was born in the 70’s, but yet no standard that is imposed. A market for sustainability consulting is being formed where different players (consultants, accounting firms, researchers, associations) are trying to impose their values, their approaches to sustainability. Some successes, such as the Ecobalance or the Bilan Carbone®, are considering other dissemination successes. In the grip of changes in their profession, accountants are identified as natural contenders for this consulting market. We note that several methods emanate from graduates of expertise, although the profession as a whole is lagging behind. After having recalled the limits of the current accounting model, we are interested in the case of ADESS LOGIC® put into perspective by the methods of Comptabilité Universelle® and Care-Tdl® by comparing them to better understand the choices which governed the construction of these accounts. We then place these proposals in a larger context where different actors interact. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Adess logic |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | reporting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | RSE |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | comptabilité universelle |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Comptabilité environnementale et sociale |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | care-tdl |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | reporting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Environmental and social accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Adess logic |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | care-tdl |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | CSR |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | universal accounting |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Recherche et Cas en Sciences de Gestion | 19 | 1 | 2021-05-26 | p. 81-98 | 2646-6546 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-recherche-et-cas-en-sciences-de-gestion-2021-1-page-81?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-recherche-et-cas-en-sciences-de-gestion-2021-1-page-81?lang=fr&redirect-ssocas=7080</a> |
Pas d'exemplaire disponible.
Réseaux sociaux