Renewable natural resources and organizational accounting.

Summary Faced with environmental challenges - climate change and biodiversity erosion - it is not necessarily a question of calling the capitalist system into question, but of reforming it so that the maintenance, or even the creation, of natural capital creates value. For an organization, the creation of value today requires an internationally recognized accounting system. In this paper, we propose ways to build new accounting rules, for example in terms of depreciation or capital increase, that allow for a better integration of biodiversity issues in the strategy of organizations.