دانلود رایگان مقاله انگلیسی حسابداری محیطی: بین داده های خام و استفاده از اطلاعات برای شیوه های مدیریت - الزویر 2018

Abstract

Scholars in environmental accounting have developed many methods, capable to transform raw environmental and socio-economic data into useful information, both to protect natural ecosystems and to define the most appropriate policy and planning options to meet the existing sustainable development goals. Due to the high number of existing research challenges and needs, Beijing Normal University organized a World Summit on Environmental Accounting and Management on “Designing A Prosperous and Sustainable Future”, which was held in Beijing on July 4-6, 2016. The main topic of the conference was the inclusion of system-wide effects into on-site environmental impacts, considering an integrated environmental accounting and management framework. The outcomes of this international summit, partially represented by the papers published in this Special Volume, provide an opportunity to assess the most recent progresses in biophysical and socioeconomic accounting, as well as in modeling the impacts of anthropogenic activities on environmental and socioeconomic systems. This SV includes cutting-edge papers, that focused on promoting the theories, ideas and practices involved in ecological accounting and management. All the works are aimed to develop broader perspectives, which can be applied to ecosystem protection, as well as on planning and policy-making in view of a transition toward more sustainable and equitable societies, as indicated through the Sustainable Development Goals.

5. Conclusions

The integration of environmental accounting and management tools and methods is of paramount importance both to define the best available cleaner production options and to support policymakers for accelerating the transition to equitable post fossilcarbon societies. Under this framework, this SV contains articles that focused on methods, technologies and management policies. Overall, the papers in this SV can be classified into eight subjects, including: (a) Environmental flow analysis; (b) Emergy Analysis; (c) Energy Analysis/Exergy Analysis; (d) Carbon Footprint; (e) Ecological Network Analysis; (f) Life Cycle Assessment; (g) Environmental Inventory Analysis; (h) Multi-criteria Optimization and Management. The paper topics and contents reflect the present research challenges in this field, according to the latest available literature analyses. Many of the works reflect the interests for sustainability and SDGs. Moreover, the application of findings to management solutions is especially directed toward policy-makers. However, a greater attention should be payed to private companies too. Multi-dimensional and fractal models, which reflect the existing hierarchy of SocioEcological Systems (SES), worth to be further investigated. In particular, agents and interactions should reflect the real nature of SES: open; dissipative; non-linear. The validity of many physical principles, such as the least action one, should be also considered.