Le fisc français et les activités non lucratives
Our current economic models are based on an unsustainable social contract and growth model. Their tools (notably GDP) are in fact totally blind to the destruction of the environment. At the heart of the system, accounting – if it becomes ecologically based – can provide information on the socio-envi...
Guardat en:
| Autor principal: | |
|---|---|
| Format: | Article ou chapitre numérique |
| Idioma: | Français |
| Publicat: |
2024
|
| Accés en línia: | Accès Université d'Orléans et IFPM Accès Université d'Orléans et IFPM |
| Sumari: | Our current economic models are based on an unsustainable social contract and growth model. Their tools (notably GDP) are in fact totally blind to the destruction of the environment. At the heart of the system, accounting – if it becomes ecologically based – can provide information on the socio-environmental impacts of organizations, and take them into account to generate production practices that protect living environments. Around the world, and particularly in France, numerous research and experimental projects are exploring the relevant metrics and accounting models for integrating natural capital into the measurement of organizational performance. They are paving the way for the emergence of new sustainable business models in an “economic regime” compatible with living systems, as called for by the European regulations of the Green Deal. |
|---|