For nature and people to count

“Analysing and studying the links between accounting and sustainability.
Developing and modelling accounting systems capable of delivering strong sustainability.
Promoting the role of accounting in ecological transformations.”

PRESENTATION
CONTEXT AND CHALLENGES
OBJECTIVES
TEAM
GOVERNANCE
SCIENTIFIC REFERENCES

PRESENTATION

ACCOUNTING FRAMEWORK

The Ecological Accounting Chair is rooted in accounting at different management scales and within different types of organisations.

The aim is to connect accounting systems across these different levels, informed by a necessary dialogue between disciplines (accounting, economics, management science, scientific ecology, finance, law, etc.).

In particular, three scopes of accounting analysis have been selected:

The “organisations” scope

“Positive” organisations, existing within a legal framework, at a micro level.

The “ecosystems” scope

Organisations “in negative”, with no legal existence of their own, at a meso level (social systems to be organised at the level of territories and ecosystems).

The “national” scope

“Positive” organisations, existing within a legal framework, at a macro level (the State and other collective political entities).

Scientific references

THEORETICAL FRAMEWORK

The Chair embraces a vision of strong ecological sustainability.

Strong ecological sustainability means not allowing, a priori, any substitution between financial, natural and human capital. More broadly, it reflects the idea that certain forms of environmental preservation are necessary.

The aim is therefore to conceive accounting systems as vehicles for strong sustainability, hence the name “ecological accounting”.

What strong sustainability accounting is, according to the Chair

  • Assessing the costs of the actions needed to achieve ecological objectives, which may be dynamic and evolving;
  • Taking into account the negative or positive impacts that society or the company has on the environment (an “inside-out” perspective);
  • Understanding natural capital as recognising the capital importance of the natural entities to be preserved, and an obligation to preserve them;
  • Designing a common language to open a new dialogue between stakeholders in society about our relationship with the environment and its associated costs;
  • Creating new sources of income, building on this new dialogue, by rethinking the relationship between society, business and nature.
  •  

What strong accounting is not, according to the Chair’s work

  • Putting a price on nature based on the services and productivity it supposedly provides to human beings;
  • Taking into account the negative or positive impacts that the environment has on the company (an “outside-in” perspective);
  • Representing the environment as natural capital — if one accepts the term — made up of assets, whether substitutable or not;
  • Offering a new way of creating mere financial opportunities.
  •  

The Ecological Accounting Chair aims to be a multi-stakeholder platform (academic, professional, institutional, etc.) for the development, promotion and testing of ecological accounting for strong sustainability.

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CONTEXT AND CHALLENGES

Element in construction 

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OBJECTIVES

Develop

new accounting methods that support the ecological transition

Support

all types of organisations in development strategies aimed at strong sustainability

Raise awareness and convince

of the importance of accounting in the ecological transition and its ability to integrate strong sustainabilit

Be a platform

for exchange, engagement and communication for stakeholders interested in research on these issues

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TEAM

Co-directeurs

Clément Feger
Alexandre Rambaud
Clément Feger
Alexandre Rambaud

Scientific directors

Clément Feger
Head of the “Socio-ecosystems” area
Yann Kervinio
Head of the “National” area
Alexandre Rambaud
Head of the “Organisations” area

PhD student funded by the Chair

Elsa Bischoff
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GOVERNANCE

The Chair’s governance is led by a Director or Co-Directors and is structured around three bodies:

THE SCIENTIFIC COUNCIL

The Scientific Council is the governing body responsible for scientific choices and strategies.

It ensures scientific consistency and oversees projects, so that the Chair stays in step with the scientific community.

The Scientific Council has three Directorates, one for each scope.

Each area of work may also be subject to scientific supervision as defined by the Scientific Council.

THE C.O.E.

The Orientation and Evaluation Council meets once a year and is made up of one representative per partner. Its responsibilities are:

  • Supervising and monitoring the Chair’s activity;
  • Approving the annual budget presented by the Steering Committee;
  • Reviewing the allocation of funds under the annual budget;
  • Reviewing the activity report presented each year by the Steering Committee;
  • Approving, where appropriate, the participation of new associate partners in the Chair.

THE STEERING COMMITTEE

The Steering Committee meets three times a year. Its responsibilities include:

  • Defining and monitoring the activities carried out within the Chair;
  • Reviewing all documents and reports produced within the Chair;
  • Developing the Chair’s initiatives, such as internships, excellence scholarships, conferences, etc.;
  • Defining a communication policy (press releases relating to the Chair, website, etc.).
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SCIENTIFIC REFERENCES

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