Construction d’un outil de gestion environnementale. Cas de la gestion des déchets
« Transitions numériques et informations comptables », 39e congrès de l’AFC, Nantes
In this article, we present the design of an environmental management tool dedicated to waste management, in which a firm, a research lab in industrial engineering and a research lab in economics and management are associated. After focusing, in a context in which waste production is increasing, on the hierarchy imposed by the current legislation, we show that a waste manager must take into account economic, environmental, technical, territorial and regulatory dimensions. To help the decision maker to consider all these dimensions by himself, we propose a tool which relies on waste data collected, on a multicriteria analysis and on experts opinions. The tool is applied to the specific case of wood waste management. The results obtained are discussed.