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François SAINT-CAST

fondateur de Eco-Eco Index Project

Ecological accounts embodied Internal expenses and accounts payable. To be able to estimate full impact of an establishment, one has to know energy consumed directly and energy consumed indirectly by providers.

  • internal expenses concerned are:
    • 6256 Professional expenses and 6414 travelling indemnity
        • Share of transportation sorted by way (car, bus, fly, ship, railway…)
        • Need to know distances
    • 60221 Combustible
        • Type (gas, fuel, petrol, diesel…)
        • Need to know quantities
    • 6061 Energy
        • Water (quantity)
        • Electricity (quantity and source: hydraulic, nuclear…)
    • To obtain such new information as quantity and types API have to be added into accounting Software.
  • External expenses (accounts payable)
    • To calculate the index, accounts payable have to be sorted by nace and establishment registration once a year. For that bills must include such information. For simplicity one can imagine to include a bar code on bills, informing about the establishment registration number (RN) and nace classification. Import gets a special treatment.
  • Other information needed
    • As Index is also a measure of economic impact we have to know: turn over, value added and year average number of employees for each establishment. This information is needed once a year, at the annual balance sheet.