Nouvelles Mesures

‘New Measurements’ provided an opportunity for collective reflection on the management and measurement tools used by public sector organisations. The programme explored and mapped out new accounting approaches and models that are better aligned with the challenges of transition, highlighting their objectives and impacts, as well as their relevance and transferability in relation to the practices and standards of public organisations. A series of workshops brought together officials and researchers for this initial exploratory phase.

Through the expanded tools and information systems offered by socio-environmental accounting, the aim is, in particular, to rethink the governance and management of major regional issues (such as water management, air quality, food systems, agricultural land ownership and local employment), involving local authorities and a range of stakeholders within their region. The second phase of the programme involved developing concrete ways of adopting and piloting these new accounting approaches with the City of Clermont-Ferrand, a partner in the pilot phase. Two approaches were tested as part of the programme: linking carbon trajectory monitoring to budget implementation review meetings, and a progress plan to share environmental responsibility with cultural stakeholders.

The experiments carried out have made it possible todraw up recommendations for the implementation of these new accounting systems at the level of local authorities and/or their territories, but also in terms of changes within public administrations (business lines, tools, organisational structures, relations with stakeholders, etc.). Another key objective was to examine the applicability of these models to public accounting and to identify any necessary legislative or regulatory changes where required.