From EBIT to SEBIT(Sustainable EBIT):Sustainable Performance Accounting(SPA)Using the Example of CO_(2) Accounting

Corporate sustainability reporting has become increasingly important in recent years.However,conventional approaches reach their limits when it comes to quantifying and measuring the actual sustainability performance of a company.This article presents a new approach:Sustainable Performance Accounting(SPA),which is based on an extension of bookkeeping by including ESG bookkeeping.SPA enables companies to systematically measure and manage their sustainability performance.The article provides an overview of the basics of SPA methodology and uses a comprehensive example showing how SPA can be implemented in practice.The article is aimed at interested readers from science and practice as well as decision-makers who are interested in future-oriented sustainability reporting.

Implications of Declining Ground Water and Water Quality in the US Southeastern Coastal Plain Ecoregion and Areawide Environmental Impact Statement Required for Mining in the Greater Okefenokee Swamp Basin—Part 1

Karst aquifers occur worldwide and exhibit groundwater flow responses that differ considerably from aquifers lacking fractures, bedding planes, and other karst conduits where significant and rapid groundwater flow can occur. The regional, karst Floridan aquifer system underlies the United States (US) Southeastern Coastal Plain Physiographic Region and exhibits hydrologic interconnections with overlying surficial aquifers and throughout other zones of the aquifer system, as is characteristic of other karst aquifer systems. Anthropogenic groundwater declines in this regional karst aquifer system have been documented in published literature for decades, but the impacts of those declines in this coastal plain region and the embedded ecosystems that provide essential and critical habitat for native, endemic, and federally endangered and threatened species have not been considered previously. Those anthropogenic groundwater declines reduce surfacewater levels and flows due to the capture of both groundwater and overland flow of surfacewater, resulting in induced recharge through semi-confining zones and interbasin flow through fractures and other karst conduits. This case study identifies examples from the Greater Okefenokee Swamp Basin study area and comparison areas of how those declines result in loss of historic base flow to surface waters and other capture of surface waters, ultimately increasing saltwater intrusion. Those results alter and degrade the physical, chemical, and biological integrity of the nation’s waters, in violation of the US Clean Water Act (CWA) of 1972. Historic groundwater declines from mining and other anthropogenic groundwater withdrawals from this regional karst aquifer system already threaten the survival and recovery of federally endangered and threatened species, as well as existing and proposed critical habitat for those species within this regional extent, in violation of the Endangered Species Act (ESA) of 1973. This case study and its companion publication (Part 2) appear to be the first to provide scientific support for this regional karst aquifer system as the unifying factor in habitat responses to irreversible groundwater impacts on aquatic and marine ecosystems. These adverse impacts strongly suggest that the extent of the regional Floridan aquifer system should be designated as the Southeastern Coastal Plain Ecoregion for the purpose of managing natural resources. Mining activities continue to expand in our study area, which is the Greater Okefenokee Swamp Basin. Despite that fact, no comprehensive Areawide Environmental Impact Statement (AEIS), similar to the AEIS required for phosphate mining within the Central Florida Phosphate District (CFPD) approximately a decade ago has been conducted for any of the numerous mining projects that are occurring and are proposed within the Greater Okefenokee Swamp Basin. This case study also provides examples of why a comprehensive AEIS is essential to consider all of the adverse direct, indirect, and cumulative impacts of those mining activities to the CWA, the ESA, and the irreversible losses to local economies, because federal agencies responsible for considering those adverse impacts rely on public comments to identify those adverse impacts. The mining activities authorized throughout the regional Floridan aquifer system under Category 44 Nationwide Permits (NWP) result in the same type of adverse impacts as the mining activities evaluated under Individual Permits in that region. Therefore, those Category 44 NWP mining activities also should be required to obtain Individual Permits and be evaluated under an AEIS in the Greater Okefenokee Swamp Basin. This case study also describes how Florida’s assumption of the CWA Section 404 regulatory authority in 2020 severs four sub-basins within the Greater Okefenokee Swamp Basin study area at the state line between Florida and Georgia.

PREMISE Insect Model： Integrated Population Dynamics Model for the Ex-ante Evaluation of IPM against Insect Pest

Codling moth Cydiapomonella L. is the most serious pest of apple and pear worldwide and causes damage and decreased yields. To minimize this risk, IPM tools can be applied to reduce the use of chemicals. A cost-effective application of IPM depends on the number of insects at the time of application. Several conditions and factors influence the lifecycle and numbers of generations within a year. In order to perform ex-ante evaluations of the cost-effectiveness of IPM measures against pest insects, the generic PREMISE insect model has been developed, which integrates insect＇s population dynamics, the climate and other conditions, applied measures, economics, environment and human health （residues）. This paper describes these components of the PREMISE insect model, and how these components interact to assess the cost-effectiveness of IPM measures and the effects on the environment and human health. Codling moth is used as a case study for this generic model.

领导干部自然资源资产离任审计与城市绿色全要素生产率

提高城市绿色全要素生产率是实现经济高质量发展的重要方式。基于我国284个城市2010—2017年的面板数据,构建多期双重差分模型,实证检验领导干部自然资源资产离任审计对提高城市绿色全要素生产率的作用。结果表明,相较于未试点城市,实施自然资源资产离任审计试点的城市的绿色全要素生产率显著提高。进一步研究发现,自然资源资产离任审计通过绿色创新提高城市绿色全要素生产率,数字技术能够增强该政策效应,且城市经济发展水平越高或财政压力越小,该政策效应越明显。研究结论不仅为自然资源资产离任审计推动经济高质量发展提供了经验证据,而且为持续提高城市绿色全要素生产率提供了理论支撑和政策依据。

Comparative Cost Benefit Analysis of Different Solid Waste Management Scenarios in Basrah, Iraq

Solid Waste Management (SWM) system in Basrah has deteriorated recently to the point that only limited waste collection is undertaken in certain urban areas and disposal is largely to uncontrolled dump sites. In this study, the technical, economical, and environmental aspects of three SWM scenarios were investigated aiming to compare the scenarios and select the most appropriate one for implementation. Scenario 1 was to consider waste disposal into a sanitary landfill. Scenario 2 added waste transportation to transfer station before disposal to a sanitary landfill. Scenario 3 considered waste sorting, recycling and composting followed by landfill disposal in an integrated treatment disposal facility. The current open dumping practice was considered as the baseline scenario. According to economic analysis, the benefits from the revenues of selling the produced recyclables and compost did not improve the ranking of scenario 3. However, scenario 3 has gained positive recognition due to the environmental benefits of waste recycling. Therefore, final recommendations were in favour of scenario 3, which has been approved by the UNICEF, as well. Currently the recommended scenario is under implementation in Basrah, Iraq.

基于改进粒子群算法的综合能源系统多目标优化运行

“双碳”目标下,电力能源系统需要逐步向节能低碳的方向发展,综合能源系统(IES)是解决能源与环保问题的重要举措。目前对IES的研究主要集中在分布式能源、储能并网和多目标优化等方面,智能算法是处理优化问题的重要途径,但随着模型复杂化,传统的智能算法存在收敛性差、容易陷入局部最优的问题。基于此围绕IES经济、环保与稳定运行目标,构建了考虑经济性、环保性及出力不平衡性3个指标的基于改进粒子群算法的IES多目标优化模型。首先,以3个指标最优为目标搭建了IES模型;其次,采用隶属度函数和层次分析法(AHP)进行归一化处理并确定权重系数;最后,引入粒子浓度评价算子改进粒子群算法,对所提模型进行求解,并分析系统在单一目标和多目标情况下的运行结果,验证了模型和算法的有效性。改进算法显著提高了收敛速度,有效避免了粒子陷入局部最优。

环境经济核算体系空间分解的国际经验、发展困境与政策举措

环境经济核算体系(SEEA)是量化环境状况和环境与经济间复杂关系的有效统计工具,但其全国总量掩盖了地区差异。空间分解作为国际前沿的SEEA扩展方法,可显示SEEA数据的精确空间位置或详细行政区域,为环境治理和区域规划提供更为科学细致的数据支持。国际标准明确了SEEA空间分解的相关方法,并有45个国家实践SEEA的空间分解,进而将此方法推广至国民账户体系(SNA)和其他数据,初步建设了环境、经济、社会三位一体的空间数据基础设施。我国已试编SEEA部分账户,但进一步开展SEEA空间分解工作面临空间单位库尚未建设、数据口径不一致、SEEA建设不完善的问题,导致我国难以准确划分各地环境治理的任务和收益,制约了地方政府环境治理积极性。为此确定空间分辨率,建立全面统一的空间单位库;收集和协调数据,建立空间数据基础设施;全面建设SEEA,提供充足总量数据供空间分解;分解SEEA、SNA和其他数据,绘制环境、经济、社会综合数据地图;完善空间数据管理方法,提升数据质量和使用便利程度。

生态产品价值核算研究综述及问题与对策建议

生态产品价值核算是建立健全生态产品价值实现机制的需要,是完善生态保护补偿制度和生态环境损害赔偿制度的基础性工作。本文系统梳理生态产品基本概念及其演化进程,总结归纳生态产品基本特征和分类;基于SEEA-EA分析生态系统核算框架、核算范围与内容,厘清中国生态产品价值核算与生态系统服务核算的关系;总结并对比各种生态产品价值核算方法的优点和局限;最后基于中国生态产品价值核算实践现状,明确当前核算难题并给出对策建议。研究发现,生态产品具有公共产品或准公共产品属性、整体性或不可分割性、可再生性和稀缺性、范围有限性和地域延续性、正外部性、多维度价值等特征;生态系统服务核算将生态系统视为生产部门,侧重于核算生态系统为经济单位提供的最终服务价值;生态产品价值核算基本遵循SEEA-EA体系,但在概念范畴上较窄,分类较粗;目前常用的生态产品价值核算方法包括当量因子法、功能价格法、能值分析法和模型评估法,需根据研究对象和评估目标进行选择。

旅游环境资源经济核算的理论方法与研究展望

随着社会公众环境保护意识的增强,旅游业繁荣背后所引发的环境退化、生态系统破坏等问题受到学术界的广泛关注,其中较多研究聚焦于旅游环境资源经济核算这一基础工作。文章梳理了国内外近二十年来在核算旅游环境资源经济价值方面的关键理论和研究方法演进。研究发现:(1)陈述偏好理论在环境资源经济价值评估中得到了广泛应用,然而,近年来基于效用转移理论的元分析成为一种新的研究趋势;(2)随机效用最大化理论和双边界二分式选择模型是主要的旅游环境资源经济核算方法,但是近年来较多学者开始关注该方法的有效性问题;(3)以大数据和卫星遥感为代表的新技术逐渐受到重视,但是研究者还应该关注受试者的“搭便车”心理对研究结论造成的影响。

澳大利亚环境经济核算发展路径及启示

环境经济核算是绿色发展理念下统筹考虑环境保护与经济发展的必然选择,能够为环境与经济综合决策提供有力支撑。文章重点从澳大利亚环境经济核算体系建设、国家战略及工作概况、应用领域等方面阐述和分析澳大利亚环境经济核算的进展和成效,并结合我国发展现状,提出要在试点基础上统筹部门合作,充分考虑国际公认的环境经济核算体系标准和可持续发展目标,促进国际合作,持续改进并逐步建立核算框架和运行机制等。

新经济形势下财务会计与管理会计融合趋势的研究

文章研究了新经济形势下财务会计与管理会计的融合趋势,以探讨信息技术、新经济环境以及管理会计创新对这一趋势的影响。通过分析信息技术在财务会计中的应用和新经济环境下财务报告的变化,阐述了新经济形势下财务会计的变革,探讨了管理会计在新经济形势下的创新,包括管理会计与战略管理的一体化转型以及技术驱动下的管理会计工具的数字化应用。此外,还对财务会计与管理会计融合的定义、范围、原因与动力进行了深入分析,并探讨了融合对企业决策的影响,包括决策效率与准确性的提升,以及风险管理与预警机制的改进,旨在为企业的财务发展探讨新的发展路径。

基于SEEA的绿色GDP核算相关性及预测分析

[目的]探索环境变量与经济的相互影响关系,研究绿色GDP(GGDP)和GDP的趋势关系并预测未来趋势变化,分析GGDP替代GDP作为政策指标的可行性,为推进区域可持续发展提供科学指导。[方法]基于联合国综合环境与经济核算体系(system of integrated environmental and economic accounting,SEEA),采用相关性分析方法,根据经济结构、发展水平和政策制度的不同选取了6个具有代表性国家的环境因素,与GDP进行了相关性分析,并使用一元线性回归方程对各国的GDP与GGDP进行拟合分析;利用ARIMA,Holt-Winters和灰度GM(1,1)模型对GGDP和GDP数据进行预测分析。通过模型误差对比分析最优预测结果。[结果]在经济发展的前期,GDP与GGDP、环境呈现负相关。随着可持续发展的经济结构完善,负相关逐步趋于缓和,最终实现回暖,呈现U形趋势。预测分析结果得出ARIMA模型最适合预测GDP,Holt-Winters模型最适合预测GGDP,且两者均呈现增长趋势,但GGDP增速不及GDP增速。[结论]结合中国实际情况,建议中国经济核算指标从GDP转向GGDP,且应加大环境经济投入,有助于实现经济、社会和环境的可持续发展,建设资源节约型和环境友好型的可持续发展社会。

上市公司温室气体排放信息披

在国家“双碳”目标下,上市公司在ESG信息披露中加入温室气体排放信息属于未来发展的重要趋势,但目前国内关于温室气体排放核算、账户编制和信息披露的内容发展较为缓慢。对此,本文认为上市公司在温室气体核算上可以借鉴联合国环境经济核算中的SEEA 2012和SEEA-EA框架构建碳循环概念,对温室气体的实物量和价值量、存量和流量进行核算;在账户编制上,可以参考SEEA 2012和SEEA-EA的碳存量账户,采用统一格式编制;在信息披露上,上市公司应在ESG信息披露中增加温室气体排放信息,随上市公司社会责任报告一同报出。

The Evolution and Driving Force on Integrating Environmental Protection and High-Quality Economic Development

An index system is constructed to measure the integration of environmental protection and high-quality economic development in different cities in China from 2006 to 2018,and to explore its evolution and driving forces.From the three dimensions of integration foundation,integration depth and integration performance,this paper adopts AHP-Entropy combined weighting method to build the integration index.In addition,this paper comprehensively uses exponential decomposition,comparative analysis and o convergence and divergence analysis to explore the spatio-temporal differences and dynamic mechanisms.The results show that the overall integration level of China's cities continues to improve,of which technological progress is the core driving force,the transformation of development mode is a crucial path,and the intensity of environmental governance is the key support.The evolution and driving forces of the integration level of first-tier cities,new first-tier cities and other cities are significantly different.Promoting integration level is a critical way for resourcebased cities to break the resource curse.Urban agglomeration integration led by the growth pole can effectively improve the overall regional integration level.This paper innovates that the relationship between environmental protection and high-quality economic development is discussed from the perspective of integration,and the paths to improve the integration level of resource-based cities and urban agglomerations are identified.This paper is helpful to clarify the differences in integration levels and driving forces of different cities,and provide a reference value for the precise implementation of high-quality development and“beautiful China.”

国际经贸会计标准对全球经济一体化的影响及挑战

文章针对国际经贸会计标准对全球经济一体化的影响与挑战展开研究。首先分析国际经贸会计标准的重要性、组织和准则。之后分析全球经济一体化存在的机遇和挑战,同时基于SWOT分析法分析国际经贸会计标准对全球经济一体化的影响与挑战,并指出相应的解决对策。

中国绿色国民经济核算体系的构建研究

在澄清绿色国民经济核算相关概念、回顾国际上以及国内开展绿色国民经济核算研究与实践的基础上,从科学的发展观和绿色国民经济核算的系统性角度,分别指出了概念混淆、难度低估、理解片面以及部门利益是目前绿色国民经济核算研究与实践的四大主要障碍,阐明了理论与实践相结合、定性与定量相结合、国际与国内相结合、近期与长远相结合是绿色国民经济核算体系构建必须坚持的四项原则,论述了选择合适目标、确定研究重点、规定研究尺度、构建研究队伍以及建立评价标准是当前我国绿色国民经济核算体系构建的五项重要工作。

张掖市环境经济综合核算

以黑河流域中游的张掖市为例,依次建立了2000年该市以水资源、土地资源等为重点的自然资源子帐户,以SO2、烟尘、工业粉尘、污水和固体废物为重点核算对象的污染物排放维护子帐户及环境保护支出子帐户,然后把它们融合成环境经济综合帐户.结果表明,2000年该市总的资源枯竭和环境维护成本为4.696×108元,占当年净国内生产总值的8.45％,环境调整的净资本积累(16.379×108元)占净资本形成(21.076×108元)的77.72％,即:传统的净资本形成中的22.28％以资源的过度使用和环境破坏为代价.

黑河流域生态系统服务的价值

生态系统服务的价值评估研究是可持续发展评估研究的关键内容和焦点 ,是生态经济学、环境经济学和生态学的前沿研究领域 ,是开展环境 经济综合核算的基础工作 .以黑河流域 1987年和 2 0 0 0年的 1∶10 0 0 0 0LandsatTM图像解译数据为基础 ,在分析黑河流域土地利用和土地覆盖变化状况的同时 ,对黑河流域生态系统服务的价值进行了评估 ,结果表明 :按当前价计算 ,1987年黑河流域生态系统服务的年价值为 2 1.6 2 3× 10 8＄ ,相当于 178.82 2× 10 8元人民币 ;2 0 0 0年黑河流域生态系统服务的年价值为 17.6 74× 10 8＄ ,相当于 146 .16 4× 10 8元人民币 .与 1999年黑河流域的国内生产总值 (GDP) 10 2 .5 4× 10 8元人民币相比 ,2 0 0 0年黑河流域生态系统服务的年价值相当于GDP的 1.42 5倍 .由于缺乏对盐碱地、永久积雪 /冰川、建筑用地、沙丘 /戈壁、裸岩 /裸土地等服务价值的相关研究信息 ,该结果是对流域生态系统服务价值的保守估计 .

水资源账户的建立——环境经济综合核算的一个实例

在简要介绍了国际上通行的环境经济综合核算体系的基础上,以干旱地区第二大内陆河黑河流域中游的张掖地区为研究案例,依次建立了2000年水资源的实物型账户、价值型账户、枯竭成本分配账户和综合账户。结果表明:张掖地区2000年的水资源枯竭成本为1 979亿元,扣除水资源枯竭成本的净国内生产总值占净国内生产总值的96 44%;水资源枯竭成本占传统净资本形成额的9 39%。

中国自然资源资产负债表框架体系研究——以SEEA2012、SNA2008和国家资产负债表为基础的一种思路

自然资源资产负债表反映的是一国或地区在某一时点上对于自然资源环境的权利义务状态,可以看成是某一特定时点生态责任主体对所拥有的自然资源资产价值和所承担的生态环境负债所拍的一张"快照"。首先,本文以DPSIR链理论模型、环境经济核算体系(SEEA2012)、国民经济核算体系(SNA2008)国家资产负债表为理论基础,构建了自然资源资产负债表的理论框架。对经济和环境信息进行整合,需要采用一种跨学科方法。依照《中华人民共和国统计法》的要求,在国民经济核算体系(SNA)中需要编制国民资产负债综合表一张,机构部门资产负债表四张。国家资产负债表方法,就是以一国或一国政府为会计主体,通过账户整合将分散的分类核算账户纳入统一的资产负债权益框架,以期初和期末的资产、负债及净资产存量等形式,综合反映出一国物质财富"家底"的编报方法与技术体系。采用国家资产负债表的方法对自然资源总体情况进行信息披露,就是利用会计学中的资产负债表工具,客观全面反映生态责任主体在某一时点的自然资源静态存量情况,显示某一时间上自然资源资产的"家底"和结构,反映一定时间内的自然资产存量的变化。自然资源资产负债表是充分利用上述理论基础和核算方法进行自然资源信息披露的一种方式。接着,本文采用国家资产负债表的编制方法和技术手段,构建了以资产、负债和净资产为会计要素的自然资源资产负债表,以全面反映自然资源环境"家底"。自然资源资产是指天然存在、有使用价值、产权明确、可提高人类当前和未来福利的自然环境因素的总和;自然资源负债从经济本质上看,是会计主体在某一时点上应该承担的自然资源"现时义务",该"现时义务"是人类在利用自然资源过程中所承担的能以货币计量、需以资产或劳务偿付的环境责任;自然资源净资产,是一国或地区所拥有的全部自然财富总和,它在数量上应该等于自然资源资产减去自然资源负债,即全部自然资源资产减去全部自然资源负债后的净值。最后,本文提出了推进自然资源行政管理改革、建立和完善自然资源台账系统、建立自然资源经营权交易市场、颁布自然资源计量核算准则体系等政策配套措施。