Chaire Comptabilité Ecologique

Pour que la nature et les humains comptent.

« To develop, model, promote and experiment strong sustainability accounting, to put accounting systems at the service of an ecological transition. »

Publications

Research publications

Working paper - How to re-conceptualise and re-integrate climate finance into society through ecological accounting?

Authors: Alexandre Rambaud, Hugues Chenet Abstract: In this paper, we argue that current finance, and the prevailing fair value accounting system, is disconnected from companies and from strong sustainability requirements, making it difficult to develop a climate finance system that is operational and aligned with the challenges of climate (...)

Study Report - Implementation of the ESGAP Scoreboard in New Caledonia

Supported by AFD and WWF France, this pilot project to implement the ESGAP dashboard in New Caledonia aims to assess the operationality of this tool in territories where data on the state of the environment and the pressures on it are often fragmented. This assessment was carried out by the Ecological Accounting Chair, hosted by CIRED and (...)

Working Paper - Experimentation of marine ecosystems biophysical extent and condition accounts in France

Title: Experimentation of marine ecosystems biophysical extent and condition accounts in France
Authors : Adrien Comte, Yann Kervinio, Solène Legrand, Leopold Virieux, Frédéric Quemmerais-Amice, Harold Levrel
Abstract : This technical report presents the experimental biophysical marine ecosystems accounts in France in the context of the H2020 (...)

Improving Nature’s Visibility in Financial Accounting - CARE & ecosystem-centred accounting (Method 3) – Extended Version

Authors: Alexandre Rambaud (AgroParisTech, CIRED, Université Paris Dauphine) Clément Feger (AgroParisTech, Université de Montpellier)
Overview : Schematically, the CARE (Comprehensive Accounting in Respect of Ecology) model is based on: • an inclusion of social and environmental issues in the balance sheet and income statement; • an extension of (...)

Ecosystem accounting in support of the transition to sustainable societies – the case for a parsimonious and inclusive measurement of ecosystem condition

Authors: Adrien Comte, Yann Kervinio, Harold Levrel Abstract: The development of ecosystem accounting systems at national levels to complete current wealth indicators with robust information on ecosystem degradation or enhancement is a crucial challenge, recognized in international strategies. However, the methodologies remain under (...)

References – Organizational scale

Ecological accounting at the level of organizations, as developed and experimented under the Chair, refers to the extension of their primary language - namely financial accounting (balance sheet, income statement and appendices) - to include, in a structured way, the issues of strong sustainability (cf. "What is ecological accounting in strong (...)

References – Ecosystems centred scale

Ecosystems-centred accounts developed and tested within the Chair in Ecological Accounting are inter-organisational management tools at the service of ecological systems, in the broadest sense (rivers, wetlands, watersheds, animal populations). This level of accounting provides a link between organisational and national accounts and offers (...)

References – National scale

Ecological accounting, at the national level, aims to report on the state of ecosystems, biodiversity, and natural environments as a whole, at the national level, and their evolution according to the pressures (anthropic/environmental) exerted on these environments. These indicators could then become part of the list of wealth indicators at (...)

Launch of the Ecological Accounting Chair

On Tuesday, 3 September, in Room IV of UNESCO, the same room that a few weeks earlier hosted the 7th plenary session of the Intergovernmental Platform on Biodiversity and Ecosystem Services (IPBES), the inauguration ceremony of the "Ecological Accounting" Partnership Chair, supported by the AgroParisTech Foundation, opened. A launch hosted by (...)

An accounting revolution to account for a new contract with nature

An accounting revolution to account for a new contract with nature?
This is what Alexandre Rambaud, Harold Levrel and Clément Feger, scientific co-heads of the Ecological Accounting Partnership Chair, propose in an article in the newspaper Le Monde, published on 19 July 2020.
According to them, a transition and a demanding ecological recovery (...)

Brief: A public debt as a basis for life preservation policies (M. Gonon)

This research work completes the ongoing thesis work of Clément SURUN on the micro-macro link in environmental accounting. It develops and provides answers to the following research question: How can the application of regulations concerning the preservation of natural areas be the basis for integrating the environment into the national (...)

1st cycle activity reports (2019-2023)

Each year, the Ecological Accounting Chair publishes a short activity report, and at mid-cycle and at the end of the cycle a more detailed report presenting the results, resources and contributions of the Chair in the academic sphere and beyond (public debate, experimentation, transition support, training of professionals, etc.).
Each year, (...)