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Développement d'une comptabilité environnementale orientée vers la création de valeur : l'application à un investissement de prévention des pollutions

Abstract : Environmental management practices deeply evolved during last decades: both businesses and authorities are now trying to integrate the widest possible range of economic impacts induced by their environmental strategies. Some theories and empirical studies have described and tested the relationships between environmental and economic performance and they proved that « win-win » situations exist: Pollution prevention projects particularly illustrate such situations. Private firms however face some difficulties when trying to identify, assess and track their environmental costs. These difficulties may lead to an inappropriate evaluation of the economic impacts of ecological preservation projects. In this thesis, we test an environmental accounting system, which seems to be the best way to lead environmental management practices toward value creation. Based on the following tools, we try to delve and consolidate environmental costs knowledge, but also to widen the types and time horizon of the integrated parameters: Material and Energy Flow Accounting, Activity Based Costing, Total Cost Assessment and Monte Carlo simulation. We then proved, on a specific industrial activity, that a well designed and documented environmental accounting scheme allows identifying and translating strategic environmental issues and showing and quantifying the possible ecological and economic improvement opportunities. Finally, we found that such a system supports decision making by turning it more documented and less biased. The final result of its deployment on the global firm's perimeter would be to make environmental management more profitable.
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https://pastel.archives-ouvertes.fr/pastel-00003071
Contributor : Ecole Arts Et Métiers Paristech <>
Submitted on : Thursday, February 7, 2008 - 8:00:00 AM
Last modification on : Friday, October 23, 2020 - 4:50:54 PM
Long-term archiving on: : Thursday, September 30, 2010 - 8:14:42 PM

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  • HAL Id : pastel-00003071, version 1

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Erwan Harscoet. Développement d'une comptabilité environnementale orientée vers la création de valeur : l'application à un investissement de prévention des pollutions. Sciences de l'Homme et Société. Arts et Métiers ParisTech, 2007. Français. ⟨NNT : 2007ENAM0022⟩. ⟨pastel-00003071⟩

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