No company can nowadays remain indifferent to the impact of its activities on the biosphere. On the contrary, respecting the environment now appears as a truly potential competitive asset for companies. Starting from a Resource approach, the author is attempting to demonstrate, through an...

It is possible to make a current valuation of the effects of carbon dioxide which tracks a valuation done under the metric of expected present value and also tracks realized values. The implementation of a carbon credit scheme based on green accounting could go as follows: L'évaluation des...