Unlocking environmental accounting for healthy future landscapes

People and Nature

article

Rowan Alden Hull¹  Leon A. Barmuta¹  Elizabeth Pinkard²  Menna E. Jones¹  Vanessa M. Adams³  Chia-Chin Lin³  Claire A. Horner⁴ 

[1] Biological Sciences, School of Natural Sciences, University of Tasmania;CSIRO Land and Water;School of Geography, Planning, and Spatial Sciences, University of Tasmania;Tasmanian School of Business and Economics, University of Tasmania

关键词: conservation;    environmental economics;    interdisciplinary research;    landscapes;    natural capital accounting;    transdisciplinary research;   

DOI  :  10.1002/pan3.10378

学科分类：护理学

来源: Wiley

【 摘 要 】

Competing land-use demands for agriculture and nature conservation is one of the most significant global challenges. To improve the health of landscapes, collaborative transdisciplinary solutions are required. Environmental accounting is an attractive governance approach for helping to deliver healthy future landscapes; however, the diversity of approaches to environmental accounting makes this field complex to navigate, which limits transdisciplinary collaboration and impedes implementation. We seek to address this issue by presenting a new framework to clarify environmental accounting. This framework classifies the currently disparate branches of the literature into four newly described environmental accounting types: Organisational Environmental Management Accounting, Organisational Environmental Reporting Accounting, Area Environmental Management Accounting and Area Environmental Reporting Accounting. The framework is then used to discuss, across multiple scales (organisational, ecosystem and national), existing environmental accounting tools which could assist in delivering healthy future landscapes, and areas for future research. Finally, we demonstrate the potential for environmental accounting research approaches (materiality assessment, dialogic accounting and critical accounting) to assist in defining healthy future landscapes. This paper presents the first substantial exploration of environmental accounting in the landscapes context and presents a research agenda to progress this exciting area of transdisciplinary research. Read the free Plain Language Summary for this article on the Journal blog.

【 授权许可】

CC BY