{"id":494765,"date":"2025-05-19T11:49:37","date_gmt":"2025-05-19T09:49:37","guid":{"rendered":"https:\/\/www.igr.univ-rennes.fr\/?p=494765"},"modified":"2025-05-27T09:53:06","modified_gmt":"2025-05-27T07:53:06","slug":"seminaire-crem-igr-iae-rennes-eatthink-le-vendredi-23-mai","status":"publish","type":"post","link":"https:\/\/www.igr.univ-rennes.fr\/fr\/seminaire-crem-igr-iae-rennes-eatthink-le-vendredi-23-mai\/","title":{"rendered":"S\u00e9minaire CREM\/IGR-IAE Rennes Eat&Think le vendredi 23 mai"},"content":{"rendered":"\t\t
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Notre prochain s\u00e9minaire CREM-IGR Eat &Think<\/strong> aura lieu le vendredi 23 mai, \u00e0 12h30<\/strong>, en Salle de Conseil \u00e0 l\u2019IGR-IAE. La pr\u00e9sentation s\u2019inscrit dans notre souhait de privil\u00e9gier, pour les restants des dates, des pr\u00e9sentations de nos propres travaux. Afin de partager \/ promouvoir ce qui se fait au sein de CREM-IGR.<\/p>

Nous avons le plaisir d\u2019accueillir nos coll\u00e8gues Matthieu Belarouci et Aur\u00e9lien Ragaigne<\/strong>, qui vont nous pr\u00e9senter leur papier.<\/p>

R\u00e9sum\u00e9<\/h4>

L\u2019objectif de cet article est de mettre en \u00e9vidence l\u2019int\u00e9r\u00eat des d\u00e9clarations environnementales obligatoires des producteurs de biens dans les domaines de la construction pour la prise en compte des co\u00fbts \u00e9cologiques en comptabilit\u00e9 de gestion. Ces d\u00e9clarations issues de la r\u00e9glementation environnementale 2020 permettent de mesurer et de structurer une d\u00e9marche de comptabilit\u00e9 environnementale adoss\u00e9e \u00e0 une comptabilit\u00e9 de gestion traditionnelle. Nous illustrons la pertinence de ces indicateurs par le biais d\u2019une \u00e9tude de cas d\u2019un projet d\u2019autoproduction et d\u2019autoconsommation collective (ACC) d\u2019\u00e9lectricit\u00e9 (projet GROUPEE4.0). Nous mettons d\u2019abord en \u00e9vidence la complexit\u00e9 de l\u2019\u00e9valuation de la performance de l\u2019ACC et la n\u00e9cessit\u00e9 d\u2019une structuration sp\u00e9cifique de la d\u00e9marche du contr\u00f4leur de gestion. Ensuite, nous pr\u00e9sentons comment les outils de la comptabilit\u00e9 de gestion peuvent \u00eatre adapt\u00e9s pour tenir compte des co\u00fbts \u00e9cologiques dans la performance du dispositif et comment ces outils peuvent aider le d\u00e9cideur \u00e0 arbitrer entre les performances \u00e9conomiques et \u00e9cologiques. Enfin, nous soulignons les probl\u00e9matiques et les incertitudes que la prise en compte des co\u00fbts \u00e9cologiques soul\u00e8ve dans la d\u00e9marche de calcul de co\u00fbt et l\u2019enjeu du positionnement du contr\u00f4leur de gestion.<\/em><\/p>

La pr\u00e9sentation sera en salle de conseil de l\u2019IGR-IAE. Aussi, vous trouverez un lien zoom pour celles\/ceux qui veulent participer en distanciel.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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\n\t\t\t\t\t\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\tLien Zoom<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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ID de r\u00e9union : 676 7645 8318
Code secret : 662489<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Le prochain s\u00e9minaire CREM\/IGR-IAE Rennes Eat&Think aura lieu le vendredi 23 mai 2025, \u00e0 12h30.<\/p>\n","protected":false},"author":11,"featured_media":494763,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[66],"tags":[],"class_list":["post-494765","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-recherche"],"acf":[],"yoast_head":"\nS\u00e9minaire CREM\/IGR-IAE Rennes Eat&Think le vendredi 23 mai - IGR IAE Rennes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.igr.univ-rennes.fr\/fr\/seminaire-crem-igr-iae-rennes-eatthink-le-vendredi-23-mai\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"S\u00e9minaire CREM\/IGR-IAE Rennes Eat&Think le vendredi 23 mai - 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