Cette thèse étudie l’intégration d’entités environnementales pour elles-mêmes (EEPM) dans la comptabilité générale d’entreprise. Nous resituons premièrement les termes de cette question (Q) dans le cadre des rapports Homme/Nature via une analyse de la Modernité. Nous en déduisons 3 approches-types de Q : une Moderne Orthodoxe centrée sur l’objectivation et incluant notamment la valeur d’existence ; une Moderne renvoyant à l’Ethique Environnementale, où les entités non-humaines sont subjectivées via la valeur intrinsèque ; une a-Moderne Ecologique Relationnelle. Nous montrons ensuite que la ligne narrative centrale de la comptabilité financière est celle du maintien d’un capital – Fundiste, Matérialiste ou monétaire. Nous redéfinissons ainsi la notion de capital de manière étendue et construisons un Modèle Comptable Intégratif (MCI), systématisant l’extension des états financiers à tout capital à partir du principe de maintien des capitaux. Nous relions finalement l’intégration d’EEPM selon chaque approche-type au maintien de certains capitaux et appliquons le MCI à ceux-ci pour obtenir des modèles comptables répondant de façon méthodique à Q. / This thesis studies the integration of environmental entities for their own sakes (EEOS) in external corporate accounting. We firstly place our question (Q) in the framework of Human – Nature relationships, through an analysis of Modernity. This leads us to define 3 generic approaches of Q: a Modern Orthodox one, focused on objectification and which includes in particular the existence value; a Modern one which refers to Environmental Ethics, where non-human entities are subjectified through the intrinsic value; an a-Modern Relational Ecological one. Then we prove that the fundamental narrative of financial accounting is the one of the maintenance of a capital – Fundist, Materialist or monetary. Thus we redefine the notion of capital in an extended way and we elaborate an Integrative Accounting Model (IAM), which systematises the expansion of financial statements to every capital from the capital maintenance principle. We finally connect the integration of EEOS, according to the different generic approaches, to the maintenance of some capitals and we apply the IAM to these capitals in order to obtain accounting models which respond to Q in a systematic way.

This thesis is an inquiry regarding the interconnections between water scarcity, geopolitics, resource management, and the strategies for developing effective ways to resolve conflict and encourage sustainable water resource use in developing countries. The ecological services of trans-boundary rivers are explored in conjunction with the potential impacts to freshwater availability due to economic modernization, water resource development, and decision making regimes that determine how water is allocated among competing users. Anthropogenic stressors that induce water scarcity and the geopolitical mechanisms of conflict are studied. A discourse on the creation and functional extent of global and localized water ethics is investigated, emphasizing the importance of perceptual dispositions of water users in understanding the value of trans-boundary river basins.

Text and keywords in English, with abstracts in English, isiZulu and Sesotho / There is an urgent need to develop sustainable solutions to the epochal environmental problems that the world at large and Africa in particular are currently facing. The current environmental philosophy does not seem to be able to resolve satisfactorily all the environmental crises of our world, as they have been largely influenced by Western oriented perspectives on one hand that are laden with dualistic and anthropocentric view of the world, and are ethics based on the other hand, and as such focuses less on human beings’ relationship with Nature. To the extent that attempts were made by scholars to advance an African orientation in environmental philosophy, these attempts have been bedridden with over-reliance on ethics. Relying mainly on ethics as the philosophical framework for addressing environmental issues, it neglects the epistemological dimensions of the African intellectual thoughts. To this end, minimal results has been achieved in the quest for panacea to environmental crisis, especially in Africa. This study, thus, advances an African outlook in environmental philosophy that would be both participatory and interdisciplinary in the quest for more meaningful and pragmatic problem-solving frameworks in environmentalism. The research seeks to further improve in the development of an African oriented Environmental Philosophy by committing to the exploration of an African epistemic outlook for environmentalism. This exploration is hinged on the epistemic stance abstracted from indigenous knowledge systems of African people in general and the Yoruba and Igbo people of the Western part of Nigeria, in West Africa, in particular. Accordingly, the research queries the tendency of the current discourse of environmental philosophy to over rely on ethics. The study further argues for a shift in the conceptual framework, approaches and methods employable in confronting the environmental challenges besetting the world today. It opines that we construct African environmental philosophy from the idea of “African Epistemic Order” (AEO). It argues that an environmental philosophy that is African in orientation, must have a conceptual understanding of the ontological and relational holism pervading the African epistemic order. Such an understanding will enhance the reordering and healing of the damaged human’s relationship with the natural environment (Nature). This study, therefore, provides building blocks for an environmental philosophy that is both African in making, global in practice and affirming respect to Nature. / Kukhona isidingo esiphuthumayo sokuthola izixazululo eziqhubekela phambili ngesikhathi sezinkinga zendalo umhlaba wonkana, kanye ne-Afrika imbala ezibhekene nazo okwamanje. Okwamanje amafilosofi endalo abonakala engakwazi ukuxazulula izinkinga zendalo zomhlaba wethu ngokwanele. Lokhu kungoba kunomthelela omkhulu wemibono yamazwe aseNtshonalanga (enomthelela omkhulu wombono we-dualistic and anthropocentric ngomhlaba) kanti ngakolunye uhlangothi, kanti futhi ngenxa yokuthi aphansi kwenqubo yama-ethics ngakolunye uhlangothi. Kanti ke ngenxa yalokhu, kugxilwa kakhulu ebudlelwaneni phakathi kwabantu kanye nemvelo (okusho indalo yangokwemvelo). Ngisho noma imizamo yenziwe zifundiswa ukuqhubela phambili umbono wefilosofi yendalo, le mizamo ikhathazwe kakhulu ukuncika kwezama-ethics. Lolu cwaningo luqhubela phambili umbono ngesilosofi yesi-Afrika ngokwendalo, ezokwenza ukuthi kube nokubili, ukubamba iqhaza kanye nokuxhumana kwemikhakha ehlukene ekuthungatheni kwayo uhlaka lokuxazulula izinkinga olubambekayo ngokwendalo. Ucwaningo lufuna ukuthuthukisa iFilosofi yesi Afrika ngokwendalo ngokuzimisela ukuthungatha umthombo nombono wolwazi ngokwendalo. Lokhu kuthungatha kuncike kwisimo sezomthombo wolwazi otholakala kwizinqubo zesintu zabantu base-Afrika ngokunabile, kanti ikakhulukazi ngabantu bamaYoruba kanye nama-Igbo kwingxenye eseNtshonalanga neNigeria, eNtshonalanga Afrika ikakhulukazi. Lolu cwaningo, ngakho-ke luyisakhelo sefilosofi yendalo, engesi-Afrika ikakhulukazi, kodwa ebheka kumazwe omhlaba ngokwenza, kanye nokuqinisekisa mayelana Nemvelo. / Ho na le tlhoko e potlakileng ya ho ntlafatsa ditharollo tse tsitsitseng tsa mathata a nako a tikoloho ao lefatshe ka bophara, haholo-holo Afrika, a tobaneng le ona hajwale. Difilosofi tsa hajwale tsa tikoloho ha ho bonahale di ka kgona ho rarolla mathata ohle a tikoloho a lefatshe la rona ka mokgwa o kgotsofatsang. Lebaka ke hore di anngwe haholo ke dikgopolo tsa Bophirima (di le boima jwalo, ka lehlakore le le leng le nang le pono e habedi le le nkang botho bo le bohlokwa ho boteng ba lefatshe) ka lehlakoreng le leng hobane di thehilwe hodima melao ya boitshwaro. Kahoo, ha di shebane haholo le kamano dipakeng tsa batho le tlhaho (ke hore, tikoloho ya tlhaho). Le ha boiteko bo entswe ke ditsebi ho ntshetsa pele tlwaelo ya Maafrika ho filosofi ya tikoloho, boiteko bona le bona bo na le boitshetleho bo fetelletseng ho boitshwaro. Phuputso ena e ntshetsa pele pono ya Seafrika filosofing ya tikoloho eo e ka bang ya tshebedisano le ya ho kopana ha dithuto tse fapaneng molemong wa ho batla meralo e nang le moelelo le ho rarolla mathata bothateng ba tikoloho. Patlisiso ena e batla ho ntlafatsa ntshetsopele ya Filosofi ya Tikoloho e sekametseng Afrika ka ho itlama ho fuputsa pono ya tsebo ya Afrika bakeng sa tikoloho. Patlisiso ena e ipapisitse le boemo ba tsebo bo nkilweng ditsamaisong tsa tsebo ya matswallwa tsa batho ba Maafrika ka kakaretso le batho ba Yoruba le ba Igbo ba karolo e ka Bophirima ya Nigeria, Afrika Bophirima ka ho kgetheha. Phuputso ena, ka hona, e fana ka motheo bakeng sa filosofi ya tikoloho eo e leng ya Seafrika ka botlalo, e akaretsang tshebetsong, mme e tiisang bonnete ba Tlhaho. / Philosophy, Practical and Systematic Theology / D. Phil. (Philosophy)

The goal of this diploma thesis called "Ethics of the Garden" is to introduce the ecological-ethical issue and the closely related question about the role of a mankind in the world. First of all, the main aim is to introduce the ecological-ethical concept of the American author Michael Pollan. In this concept, a garden is viewed as a source of elementary ethical principals that are applicable in the relationship of mankind to nature. That is why it is called "Ethics of the Garden". The practical part of the thesis is dedicated to the individual principles of this concept. It introduces its characteristics and it also gives specific examples of the practical application of the principles of the "Ethics of the garden" within the context of central Europe. Here only very few original ecosystems (untouched by human intervention) have survived and it is hard to find an ideal solution for the coexistence of mankind and nature. Keywords ecological ethics, environmental ethics, ethics of the garden, environment, nature, culture, civilization, intervention in nature, primary and secondary nature

There are directives for how public procurement should be conducted, in terms of quality,price, non-discrimination, transparency, equal treatment, reasonable requirements and how environmental, social and labor law considerations should be taken into account. Public procurement must also solve societal problems with the aim of achieving the global goals, but despite these guidelines, environmental ethical problems still remain for how a purchaser should prioritize and evaluate between the social, ecological and economic responsibility in public procurement. The purpose was to investigate whether environmental ethics could make a significant contribution in highlighting and understanding the environmental ethical challenges, conflicts, gaps and considerations that public procurement faces and provide answers to how public procurement should ethically value different tenders in order to be able to choose the supplier that makes the greatest social, ecological and economic benefit to society with the aim of achieving the global goals. The conclusion is that doctor Olle Torpman's environmental ethical sub-issues make the ethical challenges, as conflicts, gaps and considerations that public procurement faces visible and comprehensible. The application of the ethics of sustainable development, specified by professor Mikael Stenmark, solves the environmental ethics problems and shows that an environmental ethics theory makes a significant contribution when it comes to providing answers to how public procurement should ethically value the social, ecological and economic responsibility in public procurement. The procurement authority has been commissioned by the government to amend the law on public procurement so that it is in line with the new climate law. I hope that this thesis can provide an environmental ethical perspective on public procurement. Keywords: sustainable purchases, sustainable public procurement, environmental ethics, evaluate sustainability in purchasing, sustainable development goals, public procurement shall solve societal problems.

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Thesis (MA (Philosophy))--University of Stellenbosch, 2005. / This study sets out to document the culture and environmental ethic of the Pokot tribe of Laikipia, Kenya. This is done in order to find the wisdom this culture contains and to seek alternative ways for conservation and development in Africa.

Thesis (MPhil)--University of Stellenbosch, 2003. / ENGLISH ABSTRACT: South Africa is a land of stunning beauty and scenic wonder, with contrasts ranging from arid semi-desert areas to lush green forests; from flat plains to towering mountains. Socially and economically it is likewise a country of extreme contrasts (MacDonald 2002: 13). The South African Constitution, as adopted on 8 May 1996, grants every citizen basic, inalienable human rights. Under certain circumstances, however, some of these rights can come to stand in direct opposition to one another leaving us with a dilemma to choose between two compelling actions. In this context, the right to a secure, ecologically sustainable environment and the right to food and water is in conflict. The greatest challenge to face South Africa is to eradicate poverty and develop its people while ensuring that the natural environment is not destroyed in the process. There must be development for this generation, but not at the price of destroying the natural environment for the next generation. We have ample examples from the apartheid era of damage done both to people and to the environment through the "homeland policy". Millions of people were forced to eke out an existence on land that could not carry the number of people consigned to these remote areas. Erosion, deforestation and poverty are the heritage. There are increasing demands for development, but these demands are infinite while the resources of the world are finite. The question now arises whether the right to a safe environment or the right to sufficient food and water, both enshrined in the Constitution should be given preference. I aim to show that Holmes Rolston III's article "Feeding People versus Saving Nature?" and the points made in Hardin's "Tragedy of the Commons" fail to satisfy public norms and therefore fall short to help us in solving this dilemma. l propose the bioregional management approach that focuses upon the political means to promote restoration and maintenance of the natural systems that ultimately support the people and nature in each area. I believe that this strategy could succeed in solving the impasse that the South African society has reached in solving this very complex dilemma. / AFRIKAANSE OPSOMMING: Suid-Afrika is 'n land van ongelooflike skoonheid met kontraste wat wissel van droe semi-woestyne tot geil groen woude; van gelyk vlaktes tot hoe berge. Sosiaal en ekonomies is dit tegelyk 'n land van ekstreme kontraste (MacDonald 2002: 13). Die Suid-Afrikaanse Konstitusie, soos aanvaar op 8 Mei 1996, verseker elke burger van basiese, onvervreembare regte. Onder sekere omstandighede, egter, kan sommige van hierdie regte met mekaar in direkte konflik wees, en die dilemma bring mee dat ons tussen twee belangrike maar konflikterende optredes moet kies. In hierdie konteks is die reg op 'n veilige, ekologies volhoubare omgewing, en die reg tot voedsel en water, in konflik met mekaar. Die grootste uitdaging waardeur Suid-Afrika in die gesig gestaar word, is die gelyktydige uitwissing van armoede en die ontwikkeling van sy mense, terwyl verseker word dat die natuurlike omgewing nie in die proses vernietig word nie. Daar moet ontwikkeling wees vir die huidige generasie, maar nie teen die prys van die vernietiging van die natuurlike omgewing vir die volgende generasie nie. Ons het talle voorbeelde uit die apartheid-era van die skade wat aangerig is aan mense en hul omgewing deur die tuisland-beleid. Miljoene mense is geforseer om 'n bestaan te maak in gebiede wat nie die groot getalle wat na hierdie verafgelee areas gedwing is, kon akkomodeer nie. Die nalatenskap hiervan is erosie, ontbossing en armoede. Daar is toenemende eise vir ontwikkeling, maar hierdie eise is oneindig terwyl die bronne van die wereld eindig is. Die vraag wat nou ontstaan, is of daar voorkeur gegee moet word aan die reg tot 'n veilige omgewing of die reg op voldoende voedsel en water, soos wat beide hiervan beklemtoon word in die Konstitusie. Ek poog om aan te toon dat Holmes Rolston III se artikel "Feeding People versus Saving Nature?" en die punte gemaak in Hardin se "Tragedy of the Commons" nie daarin slaag om openbare norme te bevredig nie en dus nie daarin slaag om die dilemma te oorkom nie. Ek stel voor dat die dilemma benader moet word vanuit 'n bio-regionale perspektief waarin daar gefokus word op die politieke middele om die restorasie en voortbestaan van natuurlike sisteme te bevorder waardeur die mense en natuur in elke area uiteindelik ondersteun word. Ek glo dat hierdie strategie daarin sal slaag om die impasse op te hef waarin die Suid-Afrikaanse samelewing verval het in hul poging om hierdie komplekse probleem op te los.

Comment peut-on concilier le respect des droits à la liberté des membres des générations futures et présentes ? Agir en faveur des premiers ne doit pas se faire aux dépens des seconds. Selon nous, la garantie pour tous de pouvoir développer et concevoir une conception spécifique de la vie bonne suppose de privilégier l'objectif d'une justice sociale globale dans le temps présent pour ainsi transmettre à la postérité un monde plus juste. Nous indiquons en premier lieu en quoi les générations qui se succèdent sur Terre ont des devoirs envers celles qui les suivront dans le temps, mais également pourquoi nos actes ne reflètent pas la reconnaissance de tels devoirs. Nous nous interrogeons ensuite sur le contenu du monde à transmettre en conformité avec ces devoirs. Il incombe aux générations de préserver autant que possible l'environnement naturel et d'édifier un environnement politique et social suffisant. Cela requiert la constitution d'une épargne intergénérationnelle au cours d'une phase limitée, suivie d'une phase de croisière dans laquelle l'accumulation doit être stoppée. Mais les efforts pour cette épargne et les ressources générées par celle-ci sont à répartir équitablement au sein et entre les générations : ce point est l'objet de notre troisième partie. Nous montrons que les efforts demandés à chacun au sein de la phase d'accumulation devraient dépendre de l'environnement dont disposent les individus, tandis que les ressources produites sont à redistribuer en priorité aux contemporains les plus démunis. Une telle préférence sociale pour le présent ne va pas à l'encontre des droits des individus futurs : elle permet au contraire de limiter la perpétuation, de génération en génération, des inégalités intragénérationnelles et de favoriser le respect de leurs droits par les individus qui vivent dans le temps présent. / How can we reconcile the respect to liberty rights of members of future and current generations? Act in favour of the former should not be at the expense of the latter. According to us, the guaranty for all to be able to develop and conceive a specific conception of the good life involves favouring the objective of global social justice in the present time, and so transmitting to posterity a fairer world. We show first how the succeeding generations on Earth have duties to those who follow in time, but also why our acts do not reflect the recognition of such duties. Then we wonder about the content of the World to transmit in compliance with these duties. Generations bear the responsibility to preserve as much as possible the natural environment and to edify a sufficient political and social environment. This requires the constitution of an intergenerational savings during a limited phase, followed by a steady-state phase in which the accumulation must be stopped. But efforts to the savings and resources generated by it have to be distributed fairly within and between generations: this is the subject of our third part. We show that efforts required to everyone during the accumulation phase should depend on the environment available to individuals, while produced resources have to be redistributed primarily to the most disadvantaged contemporaries. Such a social time preference does not run counter the rights of future individuals: it allows instead to limit the perpetuation of intra-generational inequalities from generation to generation and to promote the respect of their rights by individuals living at the present time.