Letteratura scientifica selezionata sul tema "Comptabilité – Environnement"
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Articoli di riviste sul tema "Comptabilité – Environnement":
Déjean, Frédérique. "Comptabilité et environnement : compter autrement". Annales des Mines - Responsabilité et environnement N° 102, n. 2 (19 marzo 2021): 69–72. http://dx.doi.org/10.3917/re1.102.0069.
Lamarque, Danièle. "Finance verte : l’évaluation de l’impact environnemental des finances publiques enjeux et méthodes". Gestion & Finances Publiques, n. 2 (marzo 2021): 43–50. http://dx.doi.org/10.3166/gfp.2021.2.007.
Meyssonnier, François. "Les dispositifs de pilotage de la performance en environnement innovant et incertain : étude comparative de huit startups". Revue internationale P.M.E. 28, n. 3-4 (24 febbraio 2016): 171–93. http://dx.doi.org/10.7202/1035414ar.
Baudchon, Hélène. "Le modèle américain : « une reconversion réussie mais inachevée»". Revue de l'OFCE 63, n. 4 (1 novembre 1997): 93–142. http://dx.doi.org/10.3917/reof.p1997.63n1.0093.
Benazzouz, Ghizlane. "JOURNAL INTÉGRÉ DE GESTION-EDR BASE DU SYSTÈME D’INFORMATIONS INTÉGRÉ DES PME - ETUDE DE CAS DE DEUX ENTREPRISES MAROCAINES / INTEGRATED MANAGEMENT JOURNAL-EDR BASIS OF THE INFORMATION SYSTEM OF SMES - THE CASE STUDY OF TWO MOROCCAN COMPANIES". European Journal of Economic and Financial Research 5, n. 3 (21 dicembre 2021). http://dx.doi.org/10.46827/ejefr.v5i3.1195.
Felippe, Gibran, e Luís Pérez Zotes. "L’avenir du marché financier national : Moment d’innovation des FinTech dans la transformation de l’environnement bancaire national". Revista Científica Multidisciplinar Núcleo do Conhecimento, 14 ottobre 2020, 31–62. http://dx.doi.org/10.32749/nucleodoconhecimento.com.br/comptabilite/marche-financier.
Tesi sul tema "Comptabilité – Environnement":
Christophe, Bernard. "Comptabilité et environnement : prise en compte des activités environnementales dans les documents financiers des entreprises". Paris 12, 1989. http://www.theses.fr/1989PA122004.
Astruc, Denis. "La gestion des risques et le droit de l'environnement à travers l'exemple du tourisme en milieu naturel". Nice, 1998. http://www.theses.fr/1998NICE0039.
The elaboration of the right of environment highlights the legitimate but one-sided intervention of the state. For the sake of the ecological law and order. Breaking that monopoly, it may be wise to consider the protection of the nature as an added environmental right for people subject to the law. Tourism in natural sites provides an adequate base for experimentation. The environmental risk upsets the existing juridical understanding of the risk. It is imperfectly addressed by the conventional mechanisms for socialization and mutualization of the risk. Tourism industry could contribute to the environmental protection by setting up standards for environment management. That new individual management of the environmental risk requires the use of a contract. Aiming at a careful usage of corporeal and incorporeal natural goods, the environment contract protects the environmental rights of all the tourism players. Moreover, it may be a source of the right of environment with a significant impact due to the use of juridical tools like the answerable promise and the stipulation for others. Thanks to its opposability, the environment contract allows to effectively defend the environment with some compulsory strength against the third parties
Morvan, Régis. "Les politiques publiques locales de protection de l'environnement : éléments d'analyse des systèmes comptables des administrations publiques locales". Montpellier 1, 2003. http://www.theses.fr/2003MON10050.
Antheaume, Nicolas. "L'évaluation des coûts externes de la théorie à la pratique : interrogation sur l'évaluation de la comptabilité sociale et sur sa place parmi d'autres systèmes d'information au sein de l'entreprise". Phd thesis, Nice, 1999. https://tel.archives-ouvertes.fr/tel-00713496.
Based on a review of literature, this thesis analyses the evolution of corporate social (or societal) accounting in terms of a debate between two approaches : the first one recommends integration in financial accounting, the second one, on the contrary, pleads for the development of separate and autonomous forms of corporate social accounting. This research is carried out within the framework of the theory of stake-holders which recognises the legitimacy of constituents outside a company to request information on the corporate use of collective resources endowed on it by society. The element that opposes the two approaches to corporate social accounting concerns the ability of monetary data to give a true and fair view of the impacts on society of a given corporate economic activity. Our field work dealt with the evaluation of the environmental external costs of an industrial process in a major company. It involved giving a monetary value to the physical flows of that process. As such it is relevant to the element that opposes the two above-mentioned approaches and enables us to reach clear cut conclusions as to which one should be preferred. The external costs linked to the physical flows of an industrial process are expressed per unit of product, using three different methods, with three estimates per method (low, medium, high). The major findings of this experiment are the existence of a low number of flows for which a monetary evaluation can be carried out, the wide range of possible results, the lack of accepted standards on which to base calculations. These findings lead us to conclude that the use of monetary data to evaluate and compare environmental impacts is a scientifically unsound management practice and that the development of new forms of social accounting should be conducted separately from financial accounting. The thesis then proposes an enlarged accounting model which enables the positioning of different forms of accounting relative to one another
Harscoet, Erwan. "Développement d'une comptabilité environnementale orientée vers la création de valeur : l'application à un investissement de prévention des pollutions". Phd thesis, Paris, ENSAM, 2007. http://pastel.archives-ouvertes.fr/pastel-00003071.
Bouni, Christophe. "Développement durable et macro-systèmes d'information : des comptes d'environnement à l'aide multicritère à la décision". Paris 1, 1996. http://www.theses.fr/1996PA010021.
The issue of this dissertation consists in the analysis of the macro-economic tools offered these past few years with the aim of integrating environmental components in the dynamics of economic development. The analysis deals with three major points : theoretical meanings, their possible applications and the consistence with ethical and technical objectives of sustainable development notion. The first part is devoted to the examination of suggestions made for amending national accounts systems. Satellite accounts and attempts to modify national accounts agregates are comprehensively reviewed. They are also evaluated according to their accuracy to respond to the topics raised by the various approaches of sustainable development. We conclude that these proposals are unable to deal with ecological sustainability. The second part is looking for an alternative to national accounts systems. Its aim is to build a new frame that may take into account the specific characteristics of sustainability. It appears that the very notion of sustainability deals with decision-making problems and multidimensionality of the topics to be stressed. Furthermore, for the past few years, various kinds of non-accountant information systems have been designed in order to combine the diversity of fields and concerns in environmental matters. These tools may produce a number of different indicators which are able to reveal various and conflictuous value systems. Hence, it is necessary to deafwith a broad spectrum of datas in decision-making process. To make that possible, the multicriteria decision aid procedures (MCDA) are offered at a macro-economic implementation scale. They could improve the transparency of public choices, by shifting environmenteconomy integration to the level of the negotiations among involved institutions
Deshayes, Stéphanie. "Prédiction et analyse des perturbations subies par un dispositif électronique placé dans un environnement électromagnétique sévère : application à l'immunité des systèmes de communication". Paris 6, 2000. http://www.theses.fr/2000PA066135.
Bardy, Jennifer. "Le concept comptable de passif environnemental, miroir du risque environnemental de l'entreprise". Electronic Thesis or Diss., Université Côte d'Azur (ComUE), 2018. http://www.theses.fr/2018AZUR0001.
Whether it is through the risks that the company imposes on the environment or through the risks thatweigh on it with regard to the multiplication of legal obligations aimed at protecting the environment,the company can no longer afford to ignore the environmental risk. Henceforth, the environmental riskapprehension requirement must guide the company throughout its existence. The accounting law, asmuch for its historical abilities to apprehend the risks of the company as for its quality of organizing thelanguage of the company, appears as the instrument that can help in the identification and control of theenvironmental risk. Through the concept of environmental liability, the accounting law offers, on onehand, an environmental risk reading grid that highlights most of the nuances of this risk. On the otherhand, because of the concept of environmental liability, the accounting law reveals its ability to controlthe damaging consequences that the environmental risk imposes on the company or the environment.The merits of the accounting law as regards the apprehension of the environmental risk of the companymust not however mask an original conception exclusively based on the recognition of the violations ofthe financial capital of the company. Because persisting in the path of ignorance of an environmentalcapital has the effect of restricting the apprehension of environmental risk, the refoundation of theaccounting law in the direction of the integration of an environmental capital offers to the accountinglaw the opportunity to assert itself as a branch of law which, although specific, is none the less alive andas such, capable of evolution
Ben, Rhouma Amel. "Etude des déterminants de la divulgation environnementale et sociale des entreprises françaises". Nice, 2008. http://www.theses.fr/2008NICE0004.
The purpose of our study is to explore the evolution of the scope and patterns of corporate environmental and social disclosure of the French companies and to identify determinants likely to explain the strategies of communication of this type of information. Our study is based on three-tiered conceptual framework that weaves together three complementary perspectives: information costs and benefits, legitimacy theory and governance. We focus on annual and social reports of a sample SBF 120 French firms during three years2001, 2002 and 2003. We show that in spite of the promulgation of article 116 of law NRE of May 15, 2001, the environmental information disseminated by the French companies concerns a voluntary strategy. Environmental disclosure is measured using a coding instrument on a way that is similar to Wiseman (1982) and Cormier and Magnan (1999 and 2003) adapted to the legal and regulatory context French and taking account of the voluntary international initiative of standardization of these practices of reporting (the GRI). We study also the social aspect of the disclosure of French companies in order to explore its impact on the level of environmental reporting. Regarding the first purpose, results show that level and quality of corporate social and environmental reporting tend to converge over time. With respect to the second purpose, consistent with expectations, results show that information costs and benefits faced by capital market participants, governance and monitoring considerations as well as the need for firms to legitimise their activities all influence environmental disclosure. Moreover, the level of the social disclosure significantly assigns to the rise the level of environmental reporting
Comolet, Arnaud. "La comptabilisation de la nature : éléments pour une analyse dritique du système français de comptes du patrimoine naturel". Paris 1, 1990. http://www.theses.fr/1990PA010022.
If there is now widespread agreement on the need to promote sustainable evelopment, based on more national management of our natural patrimony, we also need instruments desined to introduce this kind of management. The french government set up an interministerial commission on naturalpatrimony accounts ten years ago, with the aim of improving the integration of environmental concerns into political decision-making. The general framework proposed by the commission includes interconnected "natural components", "ecozones" and "agents" accounts. The value of the natural patrimony is calculated with physical and monetary indicators. The general framework has been established for three categories : wild fauna and flora, forest and water
Libri sul tema "Comptabilité – Environnement":
Brohé, Arnaud. Comptabilité carbone. Paris: La Découverte, 2013.
Ontario. Esquisse de cours 12e année: Comptabilité de la petite entreprise ban4e. Vanier, Ont: CFORP, 2002.
Ontario. Esquisse de cours 12e année: Principes de comptabilité financière bat4m cours préuniversitaire. Vanier, Ont: CFORP, 2002.
Ontario. Esquisse de cours 12e année: Environnement et gestion des ressources cgr4e cours préemploi. Vanier, Ont: CFORP, 2002.
Ontario. Esquisse de cours 12e année: Environnement et gestion des ressources cgr4m cours préuniversitaire. Vanier, Ont: CFORP, 2002.
Gray, Rob. Accounting for the environment. A cura di Bebbington Jan. 2a ed. London: Sage Publications, 2001.
Gray, Rob. Accounting for the environment. A cura di Bebbington Jan e Walters Diane. Princeton: M. Wiener Pub., 1993.
McGeachie, Sue. Finance and the environment in North America: The state of play on the integration of environmental issues into financial research : executive summary. Ottawa: Environment Canada, 2005.
Ontario. Esquisse de cours 12e année: Sciences de l'activité physique pse4u cours préuniversitaire. Vanier, Ont: CFORP, 2002.
Ontario. Esquisse de cours 12e année: Technologie de l'information en affaires btx4e cours préemploi. Vanier, Ont: CFORP, 2002.