Harscoet, Erwan (2007) Design of an environmental management accounting system oriented toward value creation : application to a pollution prevention investment. PhD thesis Génie industriel, ENSAM 2007ENAM0022 p.373.
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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.
| Item Type: | PhD Thesis (PhD) |
|---|---|
| PhD Supervisor: | Froelich, Daniel |
| Date: | 09 October 2007 |
| Board of examiners: | Hatchuel, Armand and Christophe, Bernard and Pesqueux, Yvon and Antheaume, Nicolas and Costes, Bruno |
| Ecole Doctorale: | ED 432 ECOLE DOCTORALE SCIENCES DES METIERS DE L'INGENIEUR |
| Discipline: | Génie industriel |
| Collection (Fonds): | Arts et Métiers ParisTech (ENSAM) |
| Institution: | ENSAM |
| Subjects: | 9. Sciences of Economy, Management and Society |
| Uncontrolled Keywords: | Environmental Accounting, Comptabilité environnementale, Environmental costs, Coûts environnementaux, Value creation, Création de valeur, Prévention des pollutions, Pollution prevention, Activity Based Costing, Activity Based Costing, Total Cost Assessment, Total Cost Assessment, Environmental strategy, Stratégie environnementale, Decision making, Prise de décision, Environment, Environnement |
| ID Code: | 3071 |
| Deposited By: | Erwan Harscoet |
| Deposited On: | 07 February 2008 |
Table of content
Chapitre 1 - Les fondements de la gestion en environnement et ses relations avec l'économie
Chapotre 2 - La comptabilité environnementale, intégrer l'environnement dans les cadres décisionnels et financier de l'entreprise
Chapitre 3 - Le Déploiement d'un modèle de comptabilité environnementale : modélisation et analyse des données
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