Skip to main content
About HEC About HEC
Summer School Summer School
Faculty & Research Faculty & Research
Purpose Day Purpose Day
Master’s programs Master’s programs
Bachelor Programs Bachelor Programs
MBA Programs MBA Programs
PhD Program PhD Program
Executive Education Executive Education
HEC Online HEC Online
About HEC
Overview Overview
Who
We Are
Who
We Are
Egalité des chances Egalité des chances
HEC Talents HEC Talents
International International
Campus
Life
Campus
Life
Sustainability Sustainability
Diversity
& Inclusion
Diversity
& Inclusion
Stories Stories
The HEC
Foundation
The HEC
Foundation
Summer School
Youth Programs Youth Programs
Summer programs Summer programs
Online Programs Online Programs
Faculty & Research
Overview Overview
Faculty Directory Faculty Directory
Departments Departments
Centers Centers
Chairs Chairs
Grants Grants
Knowledge@HEC Knowledge@HEC
Master’s programs
Master in
Management
Master in
Management
Master's
Programs
Master's
Programs
Double Degree
Programs
Double Degree
Programs
Bachelor
Programs
Bachelor
Programs
Summer
Programs
Summer
Programs
Exchange
students
Exchange
students
Student
Life
Student
Life
Our
Difference
Our
Difference
Bachelor Programs
Overview Overview
Course content Course content
Admissions Admissions
Fees and Financing Fees and Financing
MBA Programs
MBA MBA
Executive MBA Executive MBA
TRIUM EMBA TRIUM EMBA
PhD Program
Overview Overview
HEC Difference HEC Difference
Program details Program details
Research areas Research areas
HEC Community HEC Community
Placement Placement
Job Market Job Market
Admissions Admissions
Financing Financing
Executive Education
Home Home
About us About us
Management topics Management topics
Open Programs Open Programs
Custom Programs Custom Programs
Events/News Events/News
Contacts Contacts
HEC Online
Overview Overview
Degree Program Degree Program
Executive certificates Executive certificates
MOOCs MOOCs
Summer Programs Summer Programs
Youth programs Youth programs
Instant

Carbon Accounting for Decarbonization Strategy: the Colas Case

Accounting
Published on:

How to improve and digitalize carbon accounting at the service of a decarbonization strategy? A new business case on carbon accounting by Associate Professor of Accounting and Management Control Hélène Löning and graduate Floriane Desbordes of HEC Paris, co-authored by Jean-Pierre Francisco from Colas company, has been published on the Case Centre platform. This two-part business case intends to stimulate a discussion on the forthcoming regulation on carbon reporting, and discusses the carbon accounting practices of Colas, builder of large infrastructure projects.

la-defense-wattway by Colas_cover

Founded in 1929, Colas is a subsidiary of the Bouygues Group specializing in transport infrastructure comprising of four businesses: 

  1. Construction, maintenance and upkeep of road infrastructure, 
  2. Production and recycling of construction materials, 
  3. Construction, renewal and maintenance of rail networks and construction, and 
  4. Maintenance of transport infrastructure and water and energy distribution. 

With more than €13.2 billion in sales in 2021, the company was present worldwide and employed more than 55,000 people.

You get what you measure - how to implement carbon accounting

Colas already had a carbon footprint calculator within its Environment department. However, beyond revisiting the calculation method, Colas aimed to systematize and digitalize carbon reporting. Automating the data collection process was essential to the implementation of the group's carbon reporting, and full-scale carbon reporting was a bedrock of the group’s new carbon strategy. 

The involvement of the Finance department, and its hybridization with the carbon engineer from the Environment department, not only enabled the automation of data sourcing, but also gave climate and greenhouse gas emissions issues a much more strategic and operational flavor for everyone in the company.  

WHY THIS CASE?

In partnership with the Society & Organizations (S&O) Institute of HEC Paris, the case is developed for undergraduate and graduate level students of managerial accounting courses requiring carbon emission calculations and specific courses on environmental or sustainable reporting. 

The case aims to familiarize students with the techniques, but also with the challenges, barriers to adoption, and organizational issues related to the implementation of carbon accounting and reporting in companies.


In partnership with:

 

A case by Hélène Löning, HEC graduate Floriane Desbordes, and Jean-Pierre Francisco from Colas.   

Related content on Accounting

Accounting

Is the Global Harmonization of Sustainability Reporting Possible?

By Hervé Stolowy, Luc Paugam

Accounting

What Influences Pharmaceutical Companies to Disclose Clinical Trial Results... Or Not?

By Vedran Capkun, Yin Wang

Accounting

Cryptocurrency Affair Reflects Complex Interplay between Off-Chain Practices and Blockchain Accounting

By Dane Pflueger

station F HEC - vignette

HEC Paris Incubator at the Station F, Paris

Entrepreneurship and Startups

Lean Startup: Why Do So Many New Startups Follow the Same Development Philosophy?

By Sebastian Becker

Sustainable Development
Can ESG Save Life on Earth? Key Lessons
Helene Loning - HEC Paris
Hélène Löning
Associate Professor and Academic Director
Subscribe button for Knowledhe@HEC newsletter

Newsletter knowledge

A monthly brief in your email box and 3 issues of the book per year.

follow us

Insights @HECParis School of #Management

Follow Us

Support Research

Our articles are produced thanks to our reader's support