{"id":2983,"date":"2021-05-18T18:30:16","date_gmt":"2021-05-18T18:30:16","guid":{"rendered":"https:\/\/www.lively.brussels\/?p=2983"},"modified":"2021-05-20T15:38:32","modified_gmt":"2021-05-20T15:38:32","slug":"vive-la-comptabilite-durable","status":"publish","type":"post","link":"https:\/\/www.lively.brussels\/index.php\/2021\/05\/18\/vive-la-comptabilite-durable\/","title":{"rendered":"Vive la comptabilit\u00e9 durable !"},"content":{"rendered":"\n<p><strong>Le syst\u00e8me \u00e9conomique productif est responsable d\u2019une part importante des dommages subies par l\u2019environnement et la biodiversit\u00e9. <br>C\u2019est incontestable.<\/strong><\/p>\n\n\n\n<p><strong>Si certaines entreprises s\u2019illustrent par leurs efforts en faveur d\u2019un monde meilleur (notamment par l\u2019\u00e9conomie circulaire, l\u2019agriculture biologique ou le commerce \u00e9quitable), d\u2019autres sont \u00e0 l\u2019origine de d\u00e9g\u00e2ts colossaux sur le milieu naturel et, par cons\u00e9quent, sur les conditions de vies de millions de personnes dans le monde.<\/strong><\/p>\n\n\n\n<p>Qu\u2019il s\u2019agisse de pollution des sols, de mar\u00e9es noires, de d\u00e9forestation ou de production massive de d\u00e9chets, nombre de grandes firmes ont une responsabilit\u00e9 qu\u2019il importe d\u2019identifier (pour commencer).<br><strong>Ajoutons \u00e0 cela le greenwashing men\u00e9 par certaines d\u2019entre elles et on ne peut que se scandaliser.<\/strong><\/p>\n\n\n\n<p><strong>Une entreprise doit \u00eatre rentable, c\u2019est une \u00e9vidence. <\/strong>Cela \u00e9tant, \u00e7a ne doit pas l\u2019emp\u00eacher d\u2019avoir conscience de sa place dans le monde et la soci\u00e9t\u00e9. <br><strong>Et \u00e7a ne doit pas l\u2019emp\u00eacher de progresser. Au contraire.<br>Et cela commence par la transparence par rapport \u00e0 ses activit\u00e9s et \u00e0 son impact sur l\u2019environnement et les droits humains.<\/strong><\/p>\n\n\n\n<p><strong>Parce qu\u2019avec la transparence vient la responsabilit\u00e9.<br>Et c\u2019est \u00e0 cela que sert la comptabilit\u00e9 durable, qui doit \u00eatre l\u2019avenir de l\u2019\u00e9conomie.<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Connais-toi toi-m\u00eame<\/strong><\/h2>\n\n\n\n<p><strong>La prise en compte de la crise environnementale globale est aujourd\u2019hui de la responsabilit\u00e9 de tous, citoyens, pouvoirs publics, organisations internationales, entreprises, etc.<br>Or, le fait est que, pour ces derni\u00e8res, le syst\u00e8me d\u2019appr\u00e9ciation et d\u2019analyse dominant n\u2019est pas adapt\u00e9 \u00e0 cette prise de conscience.<\/strong><\/p>\n\n\n\n<p><strong>Ce constat repose sur les 5 points fondamentaux suivants\u00a0:<\/strong><\/p>\n\n\n\n<p><strong>1. Plus de la moiti\u00e9 du syst\u00e8me \u00e9conomique actuel vit de l\u2019exploitation des ressources plan\u00e9taire<\/strong> sans aucune limite alors que les ressources terrestres sont limit\u00e9es et n\u00e9cessitent des temps de r\u00e9g\u00e9n\u00e9ration plus long que le rythme de leurs exploitations.<\/p>\n\n\n\n<p><strong>2. Ni la monnaie, ni la finance, ni l\u2019\u00e9conomie, ni la fiscalit\u00e9, et encore moins la comptabilit\u00e9 actuelle ne prennent en compte la nature comme composante du syst\u00e8me productif.<\/strong><\/p>\n\n\n\n<p><strong>3. Les externalit\u00e9s n\u00e9gatives produites par les entreprises (pollutions, d\u00e9forestation, etc.) ne figurent absolument dans aucun bilan ou compte de r\u00e9sultats d\u2019entreprise. <\/strong><br>Elles sont tout simplement absentes des calculs de performance des soci\u00e9t\u00e9s. <br><strong>Pire, elles sont parfois consid\u00e9r\u00e9es comme \u00e9tant de la responsabilit\u00e9 des Etats ou des pouvoirs publics, au risque de favoriser l\u2019endettement de la collectivit\u00e9. <\/strong><br>Les dommages caus\u00e9s par des grandes entreprises au b\u00e9n\u00e9fice de leurs actionnaires sont pris en charge par les contribuables.<\/p>\n\n\n\n<p><strong>4. Le syst\u00e8me comptable normalis\u00e9 \u00e0 l\u2019\u00e9chelle mondiale n\u2019est pas neutre. <\/strong><br>Il prot\u00e8ge la valeur du capital (et sa financiarisation) sans int\u00e9grer les externalit\u00e9s d\u00e9truisant les autres capitaux pourtant vitaux\u00a0: la vie humaine et la plan\u00e8te.<\/p>\n\n\n\n<p><strong>5. Les \u00e9changes \u00e9conomiques sont (d\u00e9)r\u00e9gul\u00e9s par l\u2019Organisation Mondiale du Commerce (OMC) qui n\u2019int\u00e8gre les enjeux environnementaux et humains que d\u2019une fa\u00e7on tr\u00e8s lointaine, et vise la stricte application des r\u00e8gles comptables, laissant peu de place \u00e0 l\u2019int\u00e9gration des externalit\u00e9s produites par les entreprises.<\/strong> Cerise sur ce scandaleux g\u00e2teau, ces r\u00e8gles internationales de l\u2019OMC s\u2019imposent aux lois europ\u00e9ennes et aux lois de la Belgique.<\/p>\n\n\n\n<p><strong>La conclusion nous para\u00eet \u00e9vidente\u00a0: le syst\u00e8me de comptabilit\u00e9 global n\u2019est plus du tout adapt\u00e9 aux enjeux du monde d\u2019aujourd\u2019hui.<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Une triple pour nous<\/strong><\/h2>\n\n\n\n<p><strong>Ce constat est \u00e0 l\u2019origine d\u2019un mouvement tr\u00e8s int\u00e9ressant en faveur d\u2019une r\u00e9forme du syst\u00e8me d\u2019analyse comptable de l\u2019activit\u00e9 des entreprises qui vise \u00e0 d\u00e9velopper la \u00ab\u00a0triple comptabilit\u00e9\u00a0\u00bb, en prenant en compte et sur un pied d\u2019\u00e9galit\u00e9 les 3 grands piliers du d\u00e9veloppement durable \u00ab\u00a0People-Prosperity-Planet\u00a0\u00bb.<\/strong><\/p>\n\n\n\n<p><strong>Le principe est simple\u00a0: une entreprise doit \u00eatre \u00e9valu\u00e9 non seulement par rapport \u00e0 ses r\u00e9sultats \u00e9conomiques et financiers mais tout autant par ses performances environnementales et soci\u00e9tales (rigoureusement \u00e9valu\u00e9es).<\/strong><\/p>\n\n\n\n<p><strong>Et \u00e7a fonctionne comment\u00a0?<\/strong><\/p>\n\n\n\n<p>Justement, c\u2019est ce que nous nous proposons de regarder avec vous.<\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>La Matrice du Bien Commun<\/strong><\/h2>\n\n\n\n<p><strong>Penseur autrichien auteur de <a href=\"https:\/\/www.actes-sud.fr\/node\/38905\" target=\"_blank\" rel=\"noreferrer noopener\">\u00ab\u00a0L\u2019Economie citoyenne\u00a0\u00bb<\/a>, Christian Felber d\u00e9veloppa ses th\u00e9ories en prenant conscience du fait que les constitutions de plusieurs pays europ\u00e9ens pr\u00e9cisent que les activit\u00e9s \u00e9conomiques des entreprises doivent servir \u00e0 la prosp\u00e9rit\u00e9 de tous.<\/strong> <\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"750\" height=\"500\" src=\"https:\/\/www.lively.brussels\/wp-content\/uploads\/2021\/05\/2021-04-30-LIVELY-POST-48-TRIPLE-COMPTA-3.jpg\" alt=\"\" class=\"wp-image-2996\" srcset=\"https:\/\/www.lively.brussels\/wp-content\/uploads\/2021\/05\/2021-04-30-LIVELY-POST-48-TRIPLE-COMPTA-3.jpg 750w, https:\/\/www.lively.brussels\/wp-content\/uploads\/2021\/05\/2021-04-30-LIVELY-POST-48-TRIPLE-COMPTA-3-300x200.jpg 300w, https:\/\/www.lively.brussels\/wp-content\/uploads\/2021\/05\/2021-04-30-LIVELY-POST-48-TRIPLE-COMPTA-3-610x407.jpg 610w, https:\/\/www.lively.brussels\/wp-content\/uploads\/2021\/05\/2021-04-30-LIVELY-POST-48-TRIPLE-COMPTA-3-640x427.jpg 640w\" sizes=\"auto, (max-width: 750px) 100vw, 750px\" \/><figcaption>Christian Felber lors d&rsquo;un \u00e9v\u00e8nement \u00e0 Salzbourg en 2020<br><a href=\"https:\/\/de.wikipedia.org\/wiki\/Datei:Christian_Felber_2020_(c)_Norbert_Kopf_3.jpg\" target=\"_blank\" rel=\"noreferrer noopener\">Source : Wikipedia<\/a><\/figcaption><\/figure>\n\n\n\n<p><strong>Par contre, nulle part il ne trouva de r\u00e9f\u00e9rence \u00e0 l\u2019optimisation fiscale, \u00e0 la n\u00e9gation des externalit\u00e9s produites par les entreprises, ou la recherche illimit\u00e9e du profit sans tenir compte du respect des (conditions de travail des) humains et des limites biocapacitaires de la plan\u00e8te.<\/strong><\/p>\n\n\n\n<p><strong>Partant de ses observations, il d\u00e9cida de cr\u00e9er <a href=\"https:\/\/www.ecogood.org\/apply-ecg\/common-good-matrix\/\" target=\"_blank\" rel=\"noreferrer noopener\">une Matrice du Bien Commun<\/a> qui a pour objectif d\u2019\u00e9valuer l\u2019impact des entreprises selon diff\u00e9rents param\u00e8tres qui viennent s\u2019ajouter \u00e0 ceux de leur bilan financier\u00a0: <\/strong><br><strong>La dignit\u00e9 humaine, la solidarit\u00e9 et la lutte contre les injustices sociales, la durabilit\u00e9 environnementale et la gouvernance transparente et partag\u00e9e.<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/www.ecogood.org\/apply-ecg\/common-good-matrix\/\" target=\"_blank\" rel=\"noopener\" class=\"img-link\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"642\" src=\"https:\/\/www.lively.brussels\/wp-content\/uploads\/2021\/05\/2021-04-30-LIVELY-POST-48-TRIPLE-COMPTA-2-1024x642.jpg\" alt=\"\" class=\"wp-image-3001\" srcset=\"https:\/\/www.lively.brussels\/wp-content\/uploads\/2021\/05\/2021-04-30-LIVELY-POST-48-TRIPLE-COMPTA-2-1024x642.jpg 1024w, https:\/\/www.lively.brussels\/wp-content\/uploads\/2021\/05\/2021-04-30-LIVELY-POST-48-TRIPLE-COMPTA-2-300x188.jpg 300w, https:\/\/www.lively.brussels\/wp-content\/uploads\/2021\/05\/2021-04-30-LIVELY-POST-48-TRIPLE-COMPTA-2-768x481.jpg 768w, https:\/\/www.lively.brussels\/wp-content\/uploads\/2021\/05\/2021-04-30-LIVELY-POST-48-TRIPLE-COMPTA-2-610x382.jpg 610w, https:\/\/www.lively.brussels\/wp-content\/uploads\/2021\/05\/2021-04-30-LIVELY-POST-48-TRIPLE-COMPTA-2-640x401.jpg 640w, https:\/\/www.lively.brussels\/wp-content\/uploads\/2021\/05\/2021-04-30-LIVELY-POST-48-TRIPLE-COMPTA-2-798x500.jpg 798w, https:\/\/www.lively.brussels\/wp-content\/uploads\/2021\/05\/2021-04-30-LIVELY-POST-48-TRIPLE-COMPTA-2.jpg 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/a><figcaption><a href=\"https:\/\/www.ecogood.org\/apply-ecg\/common-good-matrix\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>La Matrice du Bien Commun d\u00e9velopp\u00e9 par Christian Felber<\/strong><\/a><\/figcaption><\/figure>\n\n\n\n<p><strong>Et ceci tout au long de sa chaine de valeur en prenant en compte ses fournisseurs, ses investisseurs, ses travailleurs, ses clients ainsi que toutes les autres parties prenantes de ses activit\u00e9s, y compris la soci\u00e9t\u00e9 civile.<\/strong><\/p>\n\n\n\n<p><strong>Rigoureuse et tr\u00e8s document\u00e9e, cette matrice est utilis\u00e9e aujourd\u2019hui par plusieurs milliers d\u2019entreprises en Autriche, en tant qu\u2019annexe extracomptable de leurs bilans et de leurs rapports annuels.<\/strong> <br>Ce qui permet, de fait, aux citoyens et journalistes d\u2019avoir une vue claire et juste des impacts de ces entreprises.<\/p>\n\n\n\n<p><strong>Le bilan de ce mouvement est aujourd\u2019hui ind\u00e9niablement positif\u00a0: <\/strong>Outre le fait qu\u2019il incite les entreprises \u00e0 \u00e9valuer (et donc \u00e0 conna\u00eetre) ces impacts de leurs activit\u00e9s, il cr\u00e9\u00e9 une r\u00e9elle \u00e9mulation entre elles tout en favorisant des collaborations efficaces.<\/p>\n\n\n\n<p>Partage de bonnes pratiques, ajustement des param\u00e8tres d\u2019\u00e9valuation, optimisation de leur fonctionnement, mutualisation de ressources\u2026 <strong>ces entreprises qui jouent le jeu s\u2019am\u00e9liorent elles-m\u00eames, gagnent en performance et contribuent \u00e0 un monde meilleur.<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Time to CARE<\/strong><\/h2>\n\n\n\n<p><strong>Professeur \u00e0 l\u2019Universit\u00e9 Paris-Dauphine, Jacques Richard, a d\u00e9velopp\u00e9 un mod\u00e8le intitul\u00e9 CARE (Comptabilit\u00e9 Adapt\u00e9e au Renouvellement de l&rsquo;Environnement) qui va encore plus loin en consid\u00e9rant qu\u2019il fallait transformer la comptabilit\u00e9 en l\u2019actualisant avec les r\u00e9alit\u00e9s d\u2019aujourd\u2019hui.<\/strong><\/p>\n\n\n\n<p><strong>Pour cela, il int\u00e8gre \u00e0 son syst\u00e8me la prise en compte de l\u2019acc\u00e9l\u00e9ration de l\u2019\u00e9puisement des ressources naturelles, ainsi que l\u2019augmentation critique des impacts li\u00e9s aux changements climatiques et les effets de ces externalit\u00e9s n\u00e9gatives sur les populations (appauvrissement, malnutrition, exploitation, exodes forc\u00e9s, etc.).<\/strong><\/p>\n\n\n\n<p>D\u2019une rigueur implacable, <strong>ce mod\u00e8le CARE utilise les principes de la comptabilit\u00e9 traditionnelle en y ajoutant deux autres capitaux sans lesquels il est impossible de faire fonctionner une entreprise active dans l\u2019\u00e9conomie r\u00e9elle\u00a0: les capitaux naturels et humains.<\/strong><\/p>\n\n\n\n<p><strong>Concr\u00e8tement, il s\u2019agit de viser un profit \u00e9conomique qui int\u00e8gre les co\u00fbts relatifs au d\u00e9veloppement durable.<\/strong> Pour ce faire, CARE g\u00e9n\u00e9ralise la notion de prosp\u00e9rit\u00e9 selon laquelle le profit repr\u00e9sente le montant maximum que l\u2019on peut d\u00e9penser sur une p\u00e9riode tout en maintenant l\u2019ensemble des capitaux.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><em>Le mod\u00e8le CARE vise \u00e0 concevoir un profit qui ne d\u00e9grade pas les capitaux naturels, humains et financiers de l\u2019organisation.<\/em><\/p><\/blockquote>\n\n\n\n<p><strong>Il s\u2019agit en fait d\u2019un r\u00e9\u00e9quilibrage indispensable des m\u00e9thodes de comptabilit\u00e9 traditionnelles qui ne r\u00e9pondent absolument plus aux enjeux du 21\u00e8me si\u00e8cle.<\/strong><br>Cette m\u00e9thode fonctionne et permet de corriger le bilan de chacune entreprise, mais jusqu\u2019\u00e0 pr\u00e9sent uniquement sur base volontaire.<\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Vive l\u2019entreprenariat\u00a0!<\/strong><\/h2>\n\n\n\n<p><strong>En aucune fa\u00e7on, ces nouveaux syst\u00e8mes ne visent \u00e0 brimer celles et ceux qui veulent entreprendre. Au contraire.<\/strong><br>Cr\u00e9ation de valeur et d\u2019emplois, stimulation de l\u2019innovation, expression de cr\u00e9ativit\u00e9, champ de libert\u00e9 et d\u2019engagement\u2026 l\u2019entreprise est, dans la grande majorit\u00e9 des cas, un moteur de progr\u00e8s social et soci\u00e9tal.<\/p>\n\n\n\n<p><strong>Mais le fait est que la notion de valeur m\u00eame aujourd\u2019hui doit d\u00e9passer la simple rentabilit\u00e9 financi\u00e8re. <br>Et le m\u00e9rite fondamental de ces syst\u00e8mes de \u00ab\u00a0triple comptabilit\u00e9\u00a0\u00bb est d\u2019appliquer \u00e0 cette nouvelle compr\u00e9hension du concept de valeur les outils \u00e9prouv\u00e9s de l\u2019analyse \u00e9conomique pour prendre en compte les autres dimensions qui constituent notre qualit\u00e9 de vie globale et partag\u00e9e<\/strong><\/p>\n\n\n\n<p><strong>Parce que c\u2019est le monde dans lequel nous vivons tous.<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<p>Cr\u00e9dit Photo principale : <br>Michael C. Fanning at the International Sustainability Academy in Hamburg, Germany &#8211; Wikipedia<\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.lively.brussels\/wp-content\/uploads\/2020\/09\/by-nc-sa.eu_.png\" alt=\"\" class=\"wp-image-879\" width=\"202\" height=\"71\" srcset=\"https:\/\/www.lively.brussels\/wp-content\/uploads\/2020\/09\/by-nc-sa.eu_.png 403w, https:\/\/www.lively.brussels\/wp-content\/uploads\/2020\/09\/by-nc-sa.eu_-300x105.png 300w\" sizes=\"auto, (max-width: 202px) 100vw, 202px\" \/><\/figure><\/div>\n\n\n\n<p class=\"has-text-align-center has-small-font-size\"><a href=\"https:\/\/www.lively.brussels\/index.php\/2020\/09\/30\/creative-come-on\/\" target=\"_blank\" rel=\"noreferrer noopener\">Cet article est sous Licence Creative Commons.<\/a><br>Vous \u00eates libre de le r\u00e9utiliser (en mentionnant l\u2019auteur \u2013 BY) mais pas pour un usage commercial (NC) et pour le partager dans les m\u00eames conditions (SA).<br><a href=\"https:\/\/creativecommons.org\/licenses\/?lang=fr\" target=\"_blank\" rel=\"noreferrer noopener\">All about Creative Commons<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Il est plus que temps<\/p>\n","protected":false},"author":9,"featured_media":2984,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0,"footnotes":""},"categories":[245],"tags":[],"class_list":["post-2983","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economie","entry-card--landscape"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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