Rendre possible l’impossible : la comptabilisation des risques extrêmes (notice n° 83713)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02892cam a2200289 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112000424.0 |
| 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 | Vidal, Olivier |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Rendre possible l’impossible : la comptabilisation des risques extrêmes |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2018.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 6 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Le risque d’accident nucléaire est un risque extrême dont la probabilité de survenance est très faible, mais dont les conséquences (si l’événement survient) sont très importantes. La comptabilité semble incapable de remplir sa mission d’information sur le risque nucléaire, malgré l’existence de trois modes de traitement du risque (provision, passif éventuel, assurance).Cette lacune comptable n’est pas sans conséquence. En ne reflétant pas ce risque, la mesure de la performance sous-estime une partie des coûts indirects générés par ces industries et peut influencer les acteurs économiques en faveur de solutions économiquement, socialement et écologiquement non optimales.Une voie de sortie de cette impasse réside dans la réglementation prudentielle. Imposer des ratios prudentiels sur le modèle du secteur bancaire aux entreprises ayant des activités dans le nucléaire permettrait de tenir compte indirectement des coûts générés par les décisions favorisant cette énergie, tout en garantissant le dédommagement des victimes en cas d’accident. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The risk of a nuclear accident is an extreme risk whose probability of occurrence is very low, but whose consequences (if the event occurs) are very important. Accounting seems unable to fulfill its mission of information on nuclear risk, despite the existence of three modes of treatment of risk (provision, contingent liabilities, insurance). This accounting gap is not without consequence. By not reflecting this risk, the performance measure underestimates some of the indirect costs generated by these industries and can influence economic actors in favor of economically, socially and ecologically non-optimal solutions. One way out of this impasse lies in prudential regulation. Imposing prudential ratios based on the banking sector model for companies operating in the nuclear sector would make it possible indirectly to take into account the costs generated by the decisions favoring this energy, while guaranteeing the compensation of the victims in the event of an accident. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | passif éventuel |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | risque extrême |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | provision |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | comptabilité environnementale |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | gestion prudentielle |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | contingent liabilities |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | prudential management |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | provision |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | environmental accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | extreme risks |
| 786 0# - DATA SOURCE ENTRY | |
| Note | ACCRA | 2 | 2 | 2018-05-14 | p. 5-23 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-accra-2018-2-page-5?lang=fr">https://shs.cairn.info/revue-accra-2018-2-page-5?lang=fr</a> |
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