- Agriculture and agricultural soils
- Ecological accounting
Intégrer la préservation des sols dans les modèles d’affaires des exploitations agricoles par la comptabilité écologique. Application du modèle CARE chez Cerfrance
PhD supervisors: Franck Aggeri (CGS, Mines Paris), Alexandre Rambaud (CIRED)
The thesis mobilizes the CARE (Comprehensive Accounting in Respect of Ecology) conceptual and methodological accounting framework to understand the integration of soils and their preservation, on a scientific basis, in agricultural business models. Accompanying experiments undertaken by Cerfrance (a national network of consultants and accountants) with farmers will lead to: an analysis of the processes of appropriation of this framework by farmers and their advisors; the identification of the potential for transformation of agricultural business models by ecological accounting; a critical analysis of economic tools proposed to the agricultural sector on their capacity to preserve soils or their relevance with regard to the complexity of the necessary evolution of business models and the collective action of agricultural enterprises.