CARE – Comprehensive Accounting in Respect of Ecology

Cercle des Comptables Environnementaux & Sociaux (CERCES)

An initiative of CERCES

Overview of the project

The CARE project is therefore not simply an accounting method or model, but a research and development program which “operates” according to an axiomatic and deductive approach, based on scientific analyses and hypotheses relating to the orientations of accounting, economics and ecology, and which builds an operational accounting methodology on these foundations.

CARE is therefore a comprehensive program aimed at re-interrogating accounting and economics, in order to define, in a scientific manner, the appropriate organizational architecture, i.e. the appropriate accounting conceptual framework, which is accountable and economically sound, appropriable by players in the field, operational and aligned with strong sustainability.

Within this framework, and as a consequence, the CARE project is structured around several axes, bringing together:
– Scientific analyses
– deductions to be made regarding the organizational architecture, and therefore the accounting conceptual framework, to be adopted in order to meet ecological requirements (strong sustainability)
– Methodological and operational developments of this conceptual accounting framework.

In operational terms, CARE appears to be the only accounting system (at international level):
1. Fully integrated: CARE is based on biophysical accounts, which are then cross-referenced with financial data to achieve integration between financial and socio-environmental data.


Accounting model, proposing to change the balance sheets and income statements of companies, and thus the whole analysis of organisational performance, to include the obligation to preserve "capital entities" - capital in the sense of CARE - natural and human employed by companies.

Level of progress

Ongoing research

Project timeline

01/06/2013-project still in progress

About the


Rabia Chibani-Jacquot

Cercle des Comptables Environnementaux & Sociaux – CERCES
1. Raise awareness & provide training in ecological accounting / socio-environmental accounting / triple-capital accounting or multi-capital accounting based on objectives defined scientifically & collectively.
2. Develop the CARE (Comprehensive Accounting in Respect of Ecology) method & the CARE model, an accounting & social project dedicated to these issues.
3. Federate the CARE community

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