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Global COVID-19 lockdown highlights humans as both threats and custodians of the environment. Biological Conservation, 263, 109175 全球COVID-19封锁凸显了人类既是环境的威胁,也是环境的守护者。生物保护,26,109175
Q2 Business, Management and Accounting Pub Date : 2022-09-02 DOI: 10.1080/0969160X.2022.2135689
N. Descalzo-Ruiz
The quasi-experimental conditions of the global COVID-19 lockdown can illuminate new paths for our role as stewards of nature. On April 5th, 2020, it was estimated that 4.4 billion people were a ff ected by lockdown measures (i.e. 57% of the world ’ s population). First impressions and reports led to the belief that reducing human presence and mobility only positively a ff ected ecosystems. However, a more detailed and area-speci fi c analysis reveals that humans also have a key role as custodians of nature, which was also negatively impacted by the lockdown. In Bates et al. (2021), nearly 350 scientists present data from 67 di ff erent countries about the e ff ects of the global COVID-19 lockdown in 2020 on the relationship of humans with wildlife and ecosystems. The study aggregates media reports, qualitative observations, and more than 300 responses on wildlife using data provided by scienti fi c monitoring programmes covering large geographic areas. In total, more than 1.000 assessments are integrated to under-stand both the positive and negative e ff ects of the lockdown and how these interact in four main areas: 1) human mobility and activity, 2) biodiversity threats, 3) wildlife responses, and 4) social structures and systems for conservation. In a highly intercon-nected globalised society, in a matter of days, air travel decreased by 75%, driving by 41%, and marine tra ffi c by 9%, while humans stayed most of their time at home. This phenomenon, which provides quasi-experimental conditions for studying the impact of human activity on nature, was named anthropause by Rutz et al. (2020). The fi rst set of observations of Bates et al. (2021) renders visible the unexpected negative consequences of the lack of human presence, surveillance, and active conservation e ff orts for biodiversity. In countries where outdoor activities were allowed, visits to
全球COVID-19封锁的准实验条件可以为我们作为自然管家的角色照亮新的道路。2020年4月5日,据估计有44亿人受到封锁措施的影响(占世界人口的57%)。第一印象和报告导致人们相信,减少人类的存在和流动性只会对生态系统产生积极影响。然而,更详细和具体地区的分析表明,人类作为自然的守护者也发挥着关键作用,这也受到了封锁的负面影响。在Bates et al.(2021)中,近350名科学家提供了来自67个不同国家的数据,说明2020年全球COVID-19封锁对人类与野生动物和生态系统关系的影响。这项研究汇总了媒体报道、定性观察和300多个关于野生动物的回应,这些回应使用了覆盖大地理区域的科学监测项目提供的数据。总共整合了1000多项评估,以了解封锁的积极和消极影响,以及这些影响如何在四个主要领域相互作用:1)人类流动性和活动,2)生物多样性威胁,3)野生动物反应,以及4)保护的社会结构和系统。在一个高度相互联系的全球化社会中,在短短几天内,航空旅行减少了75%,驾驶减少了41%,海上交通减少了9%,而人类大部分时间都呆在家里。这种现象为研究人类活动对自然的影响提供了准实验条件,Rutz et al.(2020)将其命名为anthropause。Bates等人(2021年)的第一组观察结果表明,缺乏人类存在、监督和积极保护生物多样性的努力所带来的意想不到的负面后果是显而易见的。在允许户外活动的国家,参观
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引用次数: 2
Accounting for Anticorruption: Where Are the Social and Environmental Accounting Scholars? 反腐败会计:社会与环境会计学者在哪里?
Q2 Business, Management and Accounting Pub Date : 2022-09-02 DOI: 10.1080/0969160X.2022.2146151
O. Apostol
ABSTRACT Accounting and corruption exist in a tense relationship in which accounting is either the solution to or an accomplice of corruption. Diverse areas of accounting research have examined both sides of this relationship, but social and environmental accounting (SEA) scholarship has lagged well behind. This is unfortunate, as venality has dreadful impacts on society and the natural environment. This commentary invites SEA scholars to shed light on the intricate bonds between accounting, corruption and sustainability. To support my argument, I explain why corruption matters to SEA and review prior studies that examine the intersection of these two areas. Building on extant accounting research on corruption, I argue that future research should explore the effects of the new public management (NPM) type of anticorruption reforms on the social and environmental agenda. I maintain that, when used, NPM practices should be adapted to local settings. I also make a case for exploring the potential of locally informed accounting practices to curb corruption that affects sustainability practices.
会计与腐败存在着一种紧张的关系,会计要么是腐败的解决方案,要么是腐败的帮凶。会计研究的不同领域已经检查了这种关系的双方,但社会和环境会计(SEA)奖学金远远落后。这是不幸的,因为腐败对社会和自然环境有可怕的影响。这篇评论邀请东南亚的学者来阐明会计、腐败和可持续性之间错综复杂的联系。为了支持我的论点,我解释了为什么腐败对SEA很重要,并回顾了之前研究这两个领域交叉的研究。在现有的腐败会计研究的基础上,我认为未来的研究应该探索新的公共管理(NPM)类型的反腐败改革对社会和环境议程的影响。我坚持认为,在使用NPM实践时,应根据当地情况进行调整。我还提出了一个案例,探讨当地知情会计实践的潜力,以遏制影响可持续性实践的腐败。
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引用次数: 2
Policy and Accounting Implications for Ocean Sustainability: Exploring the Ocean 100 Keystone Actors 海洋可持续性的政策和会计影响:探索海洋100个关键参与者
Q2 Business, Management and Accounting Pub Date : 2022-08-26 DOI: 10.1080/0969160X.2022.2115633
Elena Carrión
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引用次数: 0
Still Flying in the Face of Low-carbon Scholarship? A Final Call for the CSEAR Community to Get on Board 面对低碳奖学金仍在飞翔?CSEAR社区加入的最后呼吁
Q2 Business, Management and Accounting Pub Date : 2022-07-05 DOI: 10.1080/0969160X.2022.2094983
Colin Dey, S. Russell
ABSTRACT Socio-ecological crises in the Anthropocene are shaking the assumptions, norms and practices of many disciplines. The climate emergency and the COVID-19 pandemic have substantially disrupted academic work and life with calls to return to normal, embrace change and many other options in between. Here, we invite critical discussion and reflection amongst the Centre for Social & Environmental Accounting Research (CSEAR) community on our collective reliance on international in-person conferences and associated air travel. In doing so, we seek to highlight the ways in which our intellectual and practical endeavours are increasingly being shaped by both the climate crisis and debates around post-pandemic academia. We also report on the results of a (pre-pandemic) survey of the CSEAR community, which reveals highly differentiated patterns of air travel, echoing global patterns of dependency and inequality. Following this, we outline various practical solutions that have been proposed or introduced at individual, institutional and community levels. These include recent grassroots campaigns which have sought to mobilise opinion around the issues and explore different practices and modes of organising knowledge production, as well as the work of other academic communities attempting to enact commitments to lower their carbon emissions. Finally, we briefly outline the wider contours around low carbon scholarship and conclude by considering whether this is sufficient to contribute to collective efforts for scholarship for sustainability.
摘要人类世的社会生态危机正在动摇许多学科的假设、规范和实践。气候紧急情况和新冠肺炎大流行严重扰乱了学术工作和生活,呼吁恢复正常、接受变革以及其间的许多其他选择。在这里,我们邀请社会与环境会计研究中心(CSEAR)社区就我们对国际面对面会议和相关航空旅行的集体依赖进行批判性讨论和反思。在这样做的过程中,我们试图强调气候危机和疫情后学术界的辩论对我们的智力和实践努力的影响越来越大。我们还报告了对CSEAR社区的(疫情前)调查结果,该调查揭示了高度差异化的航空旅行模式,与全球依赖和不平等模式相呼应。在此之后,我们概述了在个人、机构和社区层面提出或引入的各种实际解决方案。其中包括最近的草根运动,这些运动试图围绕这些问题动员意见,探索组织知识生产的不同实践和模式,以及其他学术界试图制定降低碳排放承诺的工作。最后,我们简要概述了低碳奖学金的更广泛轮廓,并在结束时考虑这是否足以为可持续性奖学金的集体努力做出贡献。
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引用次数: 2
A Tribute to the Life and Scholarship of Conny Beck 对康尼·贝克生平和学术成就的致敬
Q2 Business, Management and Accounting Pub Date : 2022-06-05 DOI: 10.1080/0969160x.2022.2085130
J. Andrew
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引用次数: 1
Breaking boundaries: (counter) accounts during the pandemic – letters for future generations 打破界限:大流行期间的(反)帐户——给子孙后代的信
Q2 Business, Management and Accounting Pub Date : 2022-05-25 DOI: 10.1080/0969160X.2022.2079896
Lies Bouten
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引用次数: 4
There Should be More Normative Research on How Social and Environmental Accounting Should be Done 社会与环境会计应如何进行规范性研究
Q2 Business, Management and Accounting Pub Date : 2022-05-04 DOI: 10.1080/0969160X.2022.2066554
M. Brander
ABSTRACT I suggest that the SEA research community has not engaged significantly with the Intergovernmental Panel on Climate Change because our community generally does not offer normative policy-focused advice on how to account for climate change. This raises the question ‘Why not?’. It cannot be because there is no demand for normative accounting guidance, as examples of this need abound everywhere. And it cannot be because normativity is ‘not academic’ as other academic disciplines engage in normative research, notably the fields of economics and life cycle assessment. The SEA research community may be constrained by its social constructivist epistemology, its focus on explanatory theory which drives us towards explanatory rather than normative questions, and our training in social science research methods rather than direct engagement with how to do social and environmental accounting. Notwithstanding the challenges there is a pressing need for better accounting practice, and who better to develop methods for social and environmental accounting than the social and environmental accounting research community? Arguably, there should be more normative research on how social and environmental accounting should be done.
我认为东南亚研究界没有与政府间气候变化专门委员会进行重大合作,因为我们的社区通常不会就如何解释气候变化提供规范性的政策建议。这就提出了一个问题:“为什么不呢?”这不可能是因为没有对规范会计指导的需求,因为这种需求的例子比比皆是。这不可能是因为规范性是“非学术性的”,因为其他学科从事规范性研究,特别是经济学和生命周期评估领域。SEA研究界可能受到其社会建构主义认识论的限制,其对解释理论的关注将我们推向解释性问题而不是规范性问题,以及我们在社会科学研究方法方面的培训,而不是直接参与如何进行社会和环境核算。尽管面临挑战,但迫切需要更好的会计实践,谁能比社会和环境会计研究界更好地开发社会和环境会计方法呢?可以说,应该对如何进行社会和环境会计进行更多的规范研究。
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引用次数: 7
Engaging with the IPCC on Climate Finance: A Call to Action and Platform for Social and Environmental Accounting Scholars 参与IPCC气候融资:社会与环境会计学者的行动呼吁和平台
Q2 Business, Management and Accounting Pub Date : 2022-05-04 DOI: 10.1080/0969160X.2022.2085131
I. Thomson, Robert Charnock
ABSTRACT The Intergovernmental Panel on Climate Change (IPCC) has entered a new era, with insights from the social sciences now seen as critical to informing global policymaking decisions on the climate crisis. Previously, economists dominated the social science contribution through their proactive engagement with climate related intergovernmental bodies such as the IPCC. While this dominance has been criticised by academics from other disciplines, arguably they were somewhat complicit by their silence or assumptions that they would be sought out for input. It is worth noting that the IPCC does not commission research, but rather derives all its findings from existing scientific publications. However, the IPCC scientists need to know where to look for this work and for the content of these publications to be easily assimilated into their interdisciplinary deliberative processes .
政府间气候变化专门委员会(IPCC)进入了一个新时代,来自社会科学的见解现在被视为为全球气候危机决策提供信息的关键。此前,经济学家通过积极参与IPCC等与气候相关的政府间机构,主导了社会科学的贡献。尽管这种主导地位受到了其他学科学者的批评,但可以说,他们的沉默或假设他们会被征求意见,在某种程度上是同谋。值得注意的是,IPCC并不委托进行研究,而是从现有的科学出版物中得出所有的发现。然而,IPCC的科学家们需要知道在哪里寻找这项工作,以及这些出版物的内容如何容易地融入他们的跨学科审议过程。
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引用次数: 4
Mobilising Islamic Funds for Climate Actions: From Transparency to Traceability 为气候行动动员伊斯兰基金:从透明度到可追溯性
Q2 Business, Management and Accounting Pub Date : 2022-04-22 DOI: 10.1080/0969160X.2022.2066553
Raeni Raeni, I. Thomson, A. Frandsen
ABSTRACT Mobilising sufficient financial resources for low carbon development has led to countries integrating green bonds into their sovereign bond portfolios. However, questions remain over the efficacy and integrity of these financial instruments. Climate bonds impose additional accountability requirements that connect the money raised with actions to reduce atmospheric greenhouse gases. These requirements are given further prominence in financial instruments intended to fund climate change while complying with core Islamic values, such as the green sukuk, a Sharia-compliant alternative to traditional fixed-income investments to fund environmental projects. Climate-related financial instruments require tracking the flow of money through chains of decisions within and between organisations. This research explores how the Indonesian government, as the first sovereign state issuer of green sukuk, attempted to connect money raised from Islamic capital markets to actual reductions in greenhouse gas emissions. This required the creation of new accounting objects that connected financial data with GHG accounting at a granular level. Our analysis demonstrates how the existing accounting systems were repurposed by constructing green sukuk accounting objects that sought to connect equivalent disbursements of money with social and environmental benefits, primarily represented by reduced GHG emissions.
为低碳发展动员足够的金融资源,促使各国将绿色债券纳入其主权债券投资组合。然而,这些金融工具的有效性和完整性仍然存在疑问。气候债券提出了额外的问责要求,将筹集的资金与减少大气温室气体的行动联系起来。这些要求在旨在为气候变化提供资金同时又符合核心伊斯兰价值观的金融工具中得到了进一步的重视,例如绿色伊斯兰债券,这是一种符合伊斯兰教法的替代品,可以替代传统的固定收益投资,为环境项目提供资金。与气候相关的金融工具需要通过组织内部和组织之间的决策链跟踪资金流动。本研究探讨印尼政府作为绿色伊斯兰债券的首个主权国家发行人,如何尝试将从伊斯兰资本市场筹集的资金与温室气体排放的实际减少联系起来。这需要创建新的会计对象,将财务数据与温室气体会计在粒度级别上联系起来。我们的分析表明,现有的会计系统是如何通过构建绿色伊斯兰债券会计对象来重新定位的,这些会计对象试图将等量的资金支付与社会和环境效益联系起来,主要表现为减少温室气体排放。
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引用次数: 9
Fossil Fuel Reserves and Resources Reporting and Unburnable Carbon: Investigating Conflicting Accounts 化石燃料储量和资源报告与不可燃碳:调查相互矛盾的说法
Q2 Business, Management and Accounting Pub Date : 2022-03-30 DOI: 10.1080/0969160X.2022.2057664
Z. Daruwala
cal contributions, not least in bringing attention to the public sector rather than corporate reporting practices when it comes to biodiversity loss, as well as to the top-down character of the global frameworks such as the SDGs. By revealing that efforts to impose top-down indicators are unlikely to result in forms of calculability that would help governments effectively address the challenges in question, this study questions the implementation of any global agenda and stimulates future research to explore such topics as bottom-up development of performance measures, or flexibility of indicators and targets in the context of sustainable development.
尤其是在生物多样性丧失问题上,让公众关注公共部门而不是企业的报告做法,以及可持续发展目标等全球框架自上而下的特点。通过揭示实施自上而下指标的努力不太可能产生有助于政府有效应对所面临挑战的可计算性形式,本研究对任何全球议程的实施提出了质疑,并激励未来的研究探索诸如自下而上发展绩效指标或可持续发展背景下指标和目标的灵活性等主题。
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引用次数: 3
期刊
Social and Environmental Accountability Journal
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