Parution – rapport « Into the Wild : Integrating nature into investment strategies »

Dans le rapport, est cité le modèle comptable CARE (mis plus en avant que les autres référentiels de comptabilité intégrative) – largement discuté dans le cadre des congrès du RIODD:

« Another example is the « CARE-TDL model » (Rambaud et Richard, 2015a; Rambaud et Richard, 2015b; Rambaud et Richard, 2017). The CARE-TDL model (Comprehensive Accounting in Respect of Ecology – Triple Depreciation Line) consists of effective integration and is based on the principles of strong sustainability. The founding principle of the model is to extend the financial solvency of companies to ecological (and social) solvency.  The  natural  (and  human)  capital  –  constituting  a  liability,  i.e.  an  ecological  debt  –  is  assessed  in monetary terms through its maintenance costs, defined, in the case of natural capital, as the costs of actions to be implemented to comply with ecological limits. Its implementation within a company thus produces a balance sheet and income statement extended to natural and human capital »