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Corporate natural capital accounting [PDF]
Oxford Review of Economic Policy, 2019 Accounting is an important practical mechanism by which corporations are held to account for their performance and impact. This is consequential for corporate responsibility for the conservation of natural capital. While there is clear evidence of increasing corporate accounting and reporting with respect to aspects of natural capital, however, such ...
Richard Barker +2 more
openaire +4 more sources
Natural capital of an enterprise: accounting and analytical dimension
Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2020 The economic justification of natural capital in the enterprise management system is becoming important in connection with the spread of the concept of environmental economics.
V.V. Ksendzuk, I. M. Melnyk
doaj +2 more sources
The Standardisation of Natural Capital Accounting Methodologies [PDF]
, 2020 The global ecological crisis has prompted the development of tools that try to redefine relations between business and nature, among them, natural capital accounting methodologies. The International Organization for Standardization (ISO) recently set standards on which these methodologies are based.
Sylvain Maechler, Jean-Christophe Graz
core +5 more sources
Natural Capital Accounting for Land in Rwanda [PDF]
Sustainability, 2020 Land, as a valuable natural resource, is an important pillar of Rwanda’s sustainable development. The majority of Rwanda’s 80% rural population rely on agriculture for their livelihood, and land is crucial for agriculture. However, since a high population density has made land a scarce commodity, growth in the agricultural sector and plans for rapid ...
Grace Nishimwe +6 more
openaire +3 more sources
From COVID-19 to Green Recovery with natural capital accounting. [PDF]
Ambio, 2023 The COVID-19 pandemic and related social and economic emergencies induced massive public spending and increased global debt. Economic recovery is now an opportunity to rebuild natural capital alongside financial, physical, social and human capital, for ...
Vardon M +14 more
europepmc +3 more sources
Is accounting a natural science? [PDF]
Zeszyty Teoretyczne Rachunkowości, 2021 Purpose: This paper verifies the hypothesis of whether accounting theory belongs to the natural sciences. To support this hypothesis, three characteristics of natural sciences are examined in relation to accounting theory: the relationship with the ...
Mieczysław Dobija, Jurij Renkas
doaj +1 more source
Marine and coastal accounts for Small Island Developing States: A case study and application in Grenada [PDF]
One Ecosystem, 2022 In recent decades, a concerted effort has been made to define methodologies and frameworks to account for the contribution of the natural environment to national wealth and its role in fulfilling societal and economic needs.
Elena Mengo +5 more
doaj +3 more sources
The Integrated system for Natural Capital Accounting (INCA) in Europe: twelve lessons learned from empirical ecosystem service accounting [PDF]
One Ecosystem, 2022 The Integrated system for Natural Capital Accounting (INCA) was developed and supported by the European Commission to test and implement the System of integrated Environmental and Economic Accounting – Ecosystem Accounting (SEEA EA).
Alessandra La Notte +13 more
doaj +3 more sources
From Biophysical Calculation to Financial Risk Assessment: Three Worlds of Accounting for Nature
Revue de la Régulation, 2023 The interactions between the economy and nature are little reflected in the management tools of capitalism. The impacts on the latter remain largely invisible to economic processes.
Sylvain Maechler, Valérie Boisvert
doaj +1 more source
Du calcul biophysique à l’évaluation des risques financiers
Revue de la Régulation, 2023 The interactions between the economy and nature are little reflected in the management tools of capitalism. The impacts on the latter remain largely invisible to economic processes.
Sylvain Maechler, Valérie Boisvert
doaj +1 more source