Environmental protection by both private and puplic organizations has become a major stake for the various actors of society. However, this problem sets up technical difficulties at various levels. In particular, how much does the protection of the environment cost and how are driven related...

The ‘Triple Bottom Line’ (TBL) is a major and increasingly used socio-environmental accounting framework. However, critical academic examinations of this model have been remained scarce and most importantly, no real alternatives have been developed. Thus this theoretical paper provides a...

Chemical industry's managers have developed since mid-1970' a management and prevention risk policy named “Responsible Care”. This policy was a first draft for a sustainable management even if these two concepts were not exactly synonymous. Through genealogy of this practice and its use in a...

The goal of this presentation is to analyse the concept of “Triple Bottom Line” (TBL), from a critical perspective, and to give an alternative with another concept based on another theory: the “Triple Depreciation Line” (TDL). Indeed, since “Cannibals With Forks” (Elkington, J. 1997....

En 2011, 48% des risk managers prennent leurs fonctions dans le cadre d’une création de poste. La proportion de directeurs du développement durable ayant pris leurs fonctions dans le cadre d’une création de poste l’année suivante est voisine. Ces chiffres sont la quantification d’un...

Ce livre pose les fondements d'une nouvelle conception de l'enseignement et de la pratique de la gestion soucieuse du respect de l'homme et de la nature dans le cadre d'une acception forte du développement durable. Il présente les différentes fonctions de l'entreprise selon ce prisme...