Danone: The rise of environmental accounting management and strategy

In 2007, Danone embarked in an ambitious environmental accounting program to find a new way to account for their environmental performance. The main case comprises three complementary parts (A, B, and C) describing how Danone implemented the different bricks of a full environmental accounting management system, which has consolidated until today in a company-wide initiative. It highlights how they built an entire carbon management system (A), what human organization for carbon accounting they chose (B), and which stakeholders they involved in their project (C). Two optional follow-on parts present (1) the main challenge Danone had to face and its consequences in terms of carbon accounting standards convergence and (2) the way Danone professionalized their environmental accounting system.

- Discover possible ways of accounting for environmental performance;
- Understand the (strategic) reasons behind the implementation of an environmental accounting system;
- Identify the difficulties of implementing an environmental accounting system (system, human resources, and stakeholder impact);
- Understand the adoption environmental of environmental accounting methodologies and standards, and the impact of stakeholders on the choices made;
- Examine the role of the accounting function in implementing and leading environmental accounting;
- Discuss the internalization of environmental accounting through an ERP system.

Management control - Accounting carbon - Environmental management - Carbon balance - CSR

Students Master 1 and 2, Masteres

Grocery

- PPT : Presentation (31 slides)
- PPT : Debriefing (63 slides)

Année de la problématique : 2016

Livraison : Livraison par lien de téléchargement

Nombre de pages : 43 avec 3 page(s) annexe(s)

Temps d'utilisation : plus de 3 heures

Code du secteur d'activité : 15 - Industries alimentaires