Sustainable development, the Clean Development Mechanism, and business accounting

作者: Pala Molisa , Bettina Wittneben

DOI: 10.1007/978-0-387-77353-7_13

关键词:

摘要: With the institution of international responses to imperatives sustainable development and climate change mitigation, such as UN-based Clean Development Mechanism (CDM) part Kyoto Protocol, practical concerns how value, measure, quantify account for issues have come fore. This paper argues that if institutional mechanisms are adequately respond these imperatives, they will address their political well technical dimensions. There is an ongoing struggle over meaning Sustainable between business other stakeholders this has influenced CDM be structured. examines some structural limitations extent which accounting techniques processes able overcome them.

参考文章(34)
William McDonough, Michael Braungart, The Next Industrial Revolution Routledge. pp. 139- 150 ,(2017) , 10.4324/9781351282444-18
Markus J. Milne, Rob Gray, Sustainability Reporting: Who's Kidding Whom? ,(2002)
Herman E. Daly, Jr. John B. Cobb, For the Common Good Journal of Business Administration and Policy Analysis. pp. 65- ,(1999)
Bryan G. Norton, Toward Unity among Environmentalists ,(1991)
Mathis Wackernagel, William Rees, Our Ecological Footprint: Reducing Human Impact on the Earth ,(1996)
Kirk Hamilton, Accounting for Sustainability Measuring Sustainable Development. pp. 29- 37 ,(2004) , 10.1787/9789264020139-5-EN
Martin Houldin, Jan Bebbington, Rob Gray, Accounting for the Environment ,(1993)
Michael W. Wara, Measuring the Clean Development Mechanism's Performance and Potential Social Science Research Network. ,(2008)
Geoff Lamberton, Sustainability accounting: a brief history and conceptual framework Accounting Forum. ,vol. 29, pp. 7- 26 ,(2005) , 10.1016/J.ACCFOR.2004.11.001
Ruth Hines, On Valuing Nature Accounting, Auditing & Accountability Journal. ,vol. 4, ,(1991) , 10.1108/09513579110144802