The value of existence in accounting: why and how the company can (p)account for environmental entities for "themselves"?

Summary This thesis studies the integration of environmental entities for their own sake (EEPM) in general corporate accounting. We first resituate the terms of this question (Q) in the framework of the Man/Nature relationship via an analysis of Modernity. We deduce three typical approaches to Q: an Orthodox Modern centered on objectification and including existence value . a Modern referring to Environmental Ethics, where non-human entities are subjectified via intrinsic value . a Relational Ecological a-Modern. We then show that the central narrative line of financial accounting is that of capital maintenance - Fundist, Materialist or Monetary. We thus redefine the notion of capital in an extended way and construct an Integrative Accounting Model (IAM), systematizing the extension of financial statements to any capital from the principle of capital maintenance. Finally, we link the integration of MWBEs under each model approach to the maintenance of certain capital and apply the ICM to them to obtain accounting models that methodically address Q.