This paper is based on the ecological and harmonious development concept of ecological civilization, and combines economic development, environmental governance and accounting research as the basis for the development...This paper is based on the ecological and harmonious development concept of ecological civilization, and combines economic development, environmental governance and accounting research as the basis for the development of environmental accounting theory. In order to analyze the relevant theories of environmental accounting development at home and abroad, we use the historical measurement research and hierarchical division methods to systematiccally review the theoretical literatures and research progress. It is concluded that:(1) The development of foreign environmental accounting focuses on the formulation of industry norms, the interpretation of regulations and policies, and the organization of the overall structural framework. Relevant environmental costs, environmental accounting, uncertainties and environmental accounting information disclosure throughout the study of Western environmental accounting. The theory is applied to practice and tested in the free market.(2) Domestic related research is mostly based on comprehensive considerations. It started late. Although the overall environmental accounting framework is basically formed and related laws and regulations are gradually improved, there are still some: the environmental accounting subsystem is not clear, and the accounting standards are not unified. Through the combing of domestic and international environmental accounting theories and combining with China's actual national conditions, this paper proposes that in the field of environmental accounting, China needs to further improve relevant legal norms, improve the environmental accounting theory system, clarify the field of environmental accounting research, and determine environmental accounting requirements and methods.展开更多
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 ...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.展开更多
The official release of China’s new accounting standards has realized the convergence of its accounting standards and international accounting practices.However,affected by factors such as the economic environment,po...The official release of China’s new accounting standards has realized the convergence of its accounting standards and international accounting practices.However,affected by factors such as the economic environment,political environment,social culture,law,and tax system,there are still some differences between China’s accounting standards and international accounting standards,which will have a certain impact on the realization of the integration of accounting standards.Therefore,this paper analyzes the environmental factors of accounting differences between China and foreign countries,as well as explores specific measures to reduce the accounting differences between China and foreign countries,aiming to provide some useful references and promote the internationalization of China’s accounting standards.展开更多
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...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.展开更多
Environmental stewardship is one of the main indicators of corporate performance and reputation among investors today. However, historical operational practices and accidents have created significant environmental lia...Environmental stewardship is one of the main indicators of corporate performance and reputation among investors today. However, historical operational practices and accidents have created significant environmental liabilities in the industrial sector, and now require significant investments for appropriate management and resolution. A strategic approach is imperative to assure that company’s financial resources are effectively allocated, and shareholders’ interests are protected. In addition, these liabilities must be appropriately and continuously reported, which require the use of robust forecasting techniques such as Monte Carlo Simulation. The present study results demonstrate that under an optimized strategic approach, liability management costs may be reduced in approximately 50%. In addition, the financial forecast under the selected approach may support appropriate reporting of company’s liabilities.展开更多
Forestry is an applied science related to the sustainable management of natural resources. Many scientific disciplines influence forest science including ecology, economics and other social sciences. In this paper, it...Forestry is an applied science related to the sustainable management of natural resources. Many scientific disciplines influence forest science including ecology, economics and other social sciences. In this paper, it is proposed to promote the sustainable management of forest resources using a method coming from the Environmental Management Accounting discipline. The method is Material Flow Cost Accounting, which assists managers to recognize material and energy inefficiencies in production processes and create cost savings for the organization. Through a study of the methodology and using forestry examples, it is shown that Material Flow Cost Accounting can be a useful tool for forest managers, either in Public Forest Service, or other forestry organizations.展开更多
Across much of the westernized world, environmental pressures have transformed the context of public educational administration. In particular, the changing world economy, decline of confidence in the welfare state, a...Across much of the westernized world, environmental pressures have transformed the context of public educational administration. In particular, the changing world economy, decline of confidence in the welfare state, and adverse social trends have generated strong pressures for change in the organization and performance of education systems, and for nothing less than a paradigm shift in educational management. Together, these social forces have produced three interconnected imperatives for educational administrators: a productivity imperative, an accountability imperative, and a community imperative. Efforts to respond to these imperatives have generated tensions between competing paradigms in educational management. This article discusses the environmental pressures noted above, the resulting three imperatives, and the tensions flowing from these developments.展开更多
As a unique environmental regulation in China,the official accountability audit was piloted in 2014.With a focus on prioritizing the ecological environment,officials in pilot districts have implemented economic constr...As a unique environmental regulation in China,the official accountability audit was piloted in 2014.With a focus on prioritizing the ecological environment,officials in pilot districts have implemented economic construction,adjusted industrial structures,and promoted coordinated development between the economy and environment.The effects of implementation have garnered widespread attention from society.However,there is limited research on the impact of an accountability audit on industrial structure adjustments.Using the“Accountability Audit of Officials for Natural Resource Assets(Trial)”released in 2015 as a quasi-natural experiment,this study collected panel data from 279 cities between 2013 and 2017.It then empirically analyzed the impact mechanism and effects of the accountability audit on industrial structure adjustment using the Propensity Score Matching and Difference-in-Differences model.The research findings indicate that the accountability audit directly impacted industrial structure adjustment,promoting the upgrading of the primary industry to the secondary industry and restricting the development of the tertiary industry.In addition,the audit is beneficial for enterprise entry,but not conducive to technological innovation,and has no significant impact on foreign direct investment.This conclusion fills a gap in the existing research and provides valuable insights for policymakers.展开更多
基金supported by the Key Research Project of Heilongjiang Provincial Bureau of Statistics (Grant No. 2018A07)the Philosophy and Social Science Planning Research Project of Daqing City (Grant No.: DSGB2017112)the Graduate Innovation Research Project of Heilongjiang Bayi Agricultural University (Grant No. YJSCX2017-Y79)
文摘This paper is based on the ecological and harmonious development concept of ecological civilization, and combines economic development, environmental governance and accounting research as the basis for the development of environmental accounting theory. In order to analyze the relevant theories of environmental accounting development at home and abroad, we use the historical measurement research and hierarchical division methods to systematiccally review the theoretical literatures and research progress. It is concluded that:(1) The development of foreign environmental accounting focuses on the formulation of industry norms, the interpretation of regulations and policies, and the organization of the overall structural framework. Relevant environmental costs, environmental accounting, uncertainties and environmental accounting information disclosure throughout the study of Western environmental accounting. The theory is applied to practice and tested in the free market.(2) Domestic related research is mostly based on comprehensive considerations. It started late. Although the overall environmental accounting framework is basically formed and related laws and regulations are gradually improved, there are still some: the environmental accounting subsystem is not clear, and the accounting standards are not unified. Through the combing of domestic and international environmental accounting theories and combining with China's actual national conditions, this paper proposes that in the field of environmental accounting, China needs to further improve relevant legal norms, improve the environmental accounting theory system, clarify the field of environmental accounting research, and determine environmental accounting requirements and methods.
文摘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.
文摘The official release of China’s new accounting standards has realized the convergence of its accounting standards and international accounting practices.However,affected by factors such as the economic environment,political environment,social culture,law,and tax system,there are still some differences between China’s accounting standards and international accounting standards,which will have a certain impact on the realization of the integration of accounting standards.Therefore,this paper analyzes the environmental factors of accounting differences between China and foreign countries,as well as explores specific measures to reduce the accounting differences between China and foreign countries,aiming to provide some useful references and promote the internationalization of China’s accounting standards.
文摘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.
文摘Environmental stewardship is one of the main indicators of corporate performance and reputation among investors today. However, historical operational practices and accidents have created significant environmental liabilities in the industrial sector, and now require significant investments for appropriate management and resolution. A strategic approach is imperative to assure that company’s financial resources are effectively allocated, and shareholders’ interests are protected. In addition, these liabilities must be appropriately and continuously reported, which require the use of robust forecasting techniques such as Monte Carlo Simulation. The present study results demonstrate that under an optimized strategic approach, liability management costs may be reduced in approximately 50%. In addition, the financial forecast under the selected approach may support appropriate reporting of company’s liabilities.
文摘Forestry is an applied science related to the sustainable management of natural resources. Many scientific disciplines influence forest science including ecology, economics and other social sciences. In this paper, it is proposed to promote the sustainable management of forest resources using a method coming from the Environmental Management Accounting discipline. The method is Material Flow Cost Accounting, which assists managers to recognize material and energy inefficiencies in production processes and create cost savings for the organization. Through a study of the methodology and using forestry examples, it is shown that Material Flow Cost Accounting can be a useful tool for forest managers, either in Public Forest Service, or other forestry organizations.
文摘Across much of the westernized world, environmental pressures have transformed the context of public educational administration. In particular, the changing world economy, decline of confidence in the welfare state, and adverse social trends have generated strong pressures for change in the organization and performance of education systems, and for nothing less than a paradigm shift in educational management. Together, these social forces have produced three interconnected imperatives for educational administrators: a productivity imperative, an accountability imperative, and a community imperative. Efforts to respond to these imperatives have generated tensions between competing paradigms in educational management. This article discusses the environmental pressures noted above, the resulting three imperatives, and the tensions flowing from these developments.
文摘As a unique environmental regulation in China,the official accountability audit was piloted in 2014.With a focus on prioritizing the ecological environment,officials in pilot districts have implemented economic construction,adjusted industrial structures,and promoted coordinated development between the economy and environment.The effects of implementation have garnered widespread attention from society.However,there is limited research on the impact of an accountability audit on industrial structure adjustments.Using the“Accountability Audit of Officials for Natural Resource Assets(Trial)”released in 2015 as a quasi-natural experiment,this study collected panel data from 279 cities between 2013 and 2017.It then empirically analyzed the impact mechanism and effects of the accountability audit on industrial structure adjustment using the Propensity Score Matching and Difference-in-Differences model.The research findings indicate that the accountability audit directly impacted industrial structure adjustment,promoting the upgrading of the primary industry to the secondary industry and restricting the development of the tertiary industry.In addition,the audit is beneficial for enterprise entry,but not conducive to technological innovation,and has no significant impact on foreign direct investment.This conclusion fills a gap in the existing research and provides valuable insights for policymakers.