Results 131 to 140 of about 32,270 (285)
SEEA Revision: Accounting for Sustainability? [PDF]
The 1993 United Nations System for integrated Environmental and Economic Accounting (SEEA) aimed at measuring the - environmental - sustainability of economic performance and growth in terms of produced and natural capital maintenance.
Peter Bartelmus
core
Climate Change Mitigation in the Dairy Sector: Uncovering Heterogeneity Through Eco‐Efficiency Clubs
Agribusiness, EarlyView.ABSTRACT Combining climate change goals with economic targets is crucial for the dairy sector, which is a significant contributor to agricultural greenhouse gas (GHG) emissions worldwide. In this paper, we assess economic and climate change implications of dairy production with panel data of Irish dairy farms from 2013 to 2021.
Doris Läpple +2 more
wiley +1 more source
A capacity index to connect ecosystem condition to ecosystem services accounts
Ecological IndicatorsEcosystem services are essential for human survival and wellbeing, and the quantity and quality of the services delivered by an ecosystem are dependent on its underlying condition.
Francesco Martini +7 more
doaj +1 more source
How Substitutable is Natural Capital? [PDF]
One of the recurring themes in the sustainability literature has been the legitimacy of using an economic framework to account for natural resources. This paper examines the potential for substituting between different inputs in the generation of income,
Anil Markandya, S. Pedroso
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Agribusiness, EarlyView.ABSTRACT The penetration of information and communication technologies (ICTs) in farming communities is increasing the use of smartphone‐based instant messaging apps. Despite this, the reasons behind participation and the impact on farm productivity in developing countries remain unexplored.
Zafar Kurbanov +4 more
wiley +1 more source
This study analyses natural capital management in Japanese companies from an accounting perspective. We used data from Nikkei and Toyo Keizai to clarify the current status of natural capital accounting and biodiversity conservation activities in Japanese
Wu, Qi +3 more
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How Competitive Is Myanmar's Rice Sector? A Comparison of Production Costs and Efficiency
Agribusiness, EarlyView.ABSTRACT This paper analyzes the cost competitiveness of rice production in Myanmar by examining production costs, cost efficiency, and the potential effect of improving cost efficiency on the country's global competitiveness. To achieve this, we conduct a comparative analysis of production costs among major rice‐producing countries and estimate the ...
Nandar Aye Chan +3 more
wiley +1 more source
Management accounting and power: A contested relationship [PDF]
This paper is structured in two parts. In the first part we undertake a brief discussion on the concept of power and we explore the way this concept has been regarded in several strands of literature on management accounting – the conventional, the ...
João A. Ribeiro, Robert W. Scapens
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Agribusiness, EarlyView.ABSTRACT This paper explores the convergence in on‐farm diversification strategies of agricultural holdings, between remote areas and more central ones. Using Italian farm‐level data, we explore the determinants of diversification strategies across farms.
Gianluca Grilli +2 more
wiley +1 more source
Access to Finance and Innovation in the Canadian Food Processing
Agribusiness, EarlyView.ABSTRACT Innovation is a presumed channel through which finance affects productivity, yet there is limited research testing the relationship between finance and innovation in the food manufacturing sector. The purpose of the paper is to explore the determinants (e.g., financing, R&D, firm size, expenditure on innovation) of the adoption of innovation ...
Getu Hailu, Deepananda Herath
wiley +1 more source