With the strengthening of corporate social responsibility, the need for an evaluation of the environmental performance exists and appears more and more meaningful for the companies. This research paper presents an experiment implemented within the Total Company about impact on water of the...

This paper draws on Environmental Management Accounting (EMA) literature and cost driver theory to study the nature and role of environmental cost drivers. More specifically, two types of operations related to environmental protection were empirically examined: the removal of asbestos from...

In Europe, the concepts of corporate social responsibility (CSR) and sustainable development (SD) are closely linked. Yet this approach to CSR has only taken shape in the last ten years and it is not shared by everyone. The objective of this article is to present the different stages of the CSR...

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...

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...