• ECTS

    2 credits

  • Component

    Faculty of Science

  • Hourly volume

    15h

Description

"Businesses play a central role today in the dynamics of ecosystem degradation, and as such are increasingly called upon to contribute to their protection. How then can we improve the consideration of biodiversity issues by companies, and the involvement of companies in the territorial management of ecosystems? Moreover, if conservation sciences and ecology propose a growing number of indicators and data to evaluate biodiversity in its multiple forms, how can this information be structured so that it can be used for strategic and collective action and dialogue between stakeholders?

An ecological accounting approach as a management science discipline allows us to address these issues of structuring ecological indicators and information systems, the responsibilities of the various actors who interact with ecosystems, and the associated forms of accountability.

The field of ecological accounting and its recent developments on biodiversity aim to transform the accounting systems traditionally used by firms in order to better take into account the value of natural capital (biodiversity, ecosystems), and thus anchor it at the heart of management processes at different levels of corporate management. Innovation in ecological accounting also exists on other perimeters (national, at the scale of ecosystems) and can thus make it possible to create articulations at different scales of ecosystem governance.

The interactive lectures are punctuated by exercises of varying length that put the students in an active position:

- reading and facilitated discussion of scientific articles in the field;

- game for comparative analysis of natural capital accounting tools and models, etc.

-A case study of the mobilization of ecosystem accounting approaches

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Objectives

"At the end of the module, students will be able to identify and compare various accounting models and tools applied to biodiversity at the business, ecosystem management and national levels. They will be able to use the main concepts of the field of social and environmental accounting, as well as the main reasoning methods of some of the proposed tools and models, to analyze the issues of structuring information (ecological, economic, social, etc.) for the ecological management of firms and ecosystems.

The learning objectives are as follows:

- Know how to list and define the main concepts and recall the theoretical specificities of the approaches in social and environmental accounting, underlining the particular elements that it brings to address ecological issues.

- Know how to indicate several structuring questions and distinguish the currents that animate the field.

- Know how to name and compare different approaches, models and tools of biodiversity accounting to different (companies, state).

- Know how to explain the main issues of ecosystem accounting approaches and their complementarity to accounting developed at other scales.

- Know how to use the ""ecological contribution accounts"" model to structure information for the collective management of an ecosystem, based on a fictitious case."

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Necessary pre-requisites

No previous knowledge of accounting in the strict sense of the term is necessary to follow the module.

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Knowledge control

Continuous assessment : 100%.

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