| 1. |
- Bebbington, Jan, et al.
(författare)
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Accounting and accountability in the Anthropocene
- 2019
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Ingår i: Accounting auditing & accountability journal. - 0951-3574 .- 1758-4205. ; 33:1, s. 152-177
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Tidskriftsartikel (refereegranskat)abstract
- Purpose The purpose of this paper is to interrogate the nature and relevance of debates around the existence of, and ramifications arising from, the Anthropocene for accounting scholarship. Design/methodology/approach The paper's aim is achieved through an in-depth analysis of the Anthropocene, paying attention to cross-disciplinary contributions, interpretations and contestations. Possible points of connection between the Anthropocene and accounting scholarship are then proposed and illuminated through a case study drawn from the seafood sector. Findings This paper develops findings in two areas. First, possible pathways for further development of how accounting scholarship might evolve by the provocation that thinking about the Anthropocene is outlined. Second, and through engagement with the case study, the authors highlight that the concept of stewardship may re-emerge in discussions about accountability in the Anthropocene. Social implications Human well-being is likely to be impacted if environmental impacts accelerate. In addition, an Anthropocene framing alters the understanding of nature-human interactions and how this affects accounting thought. Originality/value This is the first paper in accounting to seek to establish connections between accounting, accountability and the Anthropocene.
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| 2. |
- Cerin, Pontus, et al.
(författare)
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Linking Responsible Investments to Societal Influence : Motives, Assessments and Risks
- 2011
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Ingår i: Sustainable Development. - : Wiley. - 0968-0802 .- 1099-1719. ; 19:2, s. 71-76
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)abstract
- This introduction of the special issue about responsible investments deals with the main theoretical, methodological and empirical challenges. It also highlights the key features of the papers in this special issue.
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| 3. |
- De Ridder, Adri, 1957-, et al.
(författare)
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The art of valuation : Using visual analysis to price classical paintings by Swedish Masters
- 2024
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Ingår i: PLOS ONE. - : Public Library of Science (PLoS). - 1932-6203. ; 19:1
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Tidskriftsartikel (refereegranskat)abstract
- This study seeks to address the difficulty of pricing art and the limitations of conventional valuation models by using visual analysis to determine the price of paintings. We examine a large hand-collected sample of classical paintings by Swedish Masters, categorize them based on various dimensions, and reduce measurement error by visually examining and classifying each painting into a theme. We compare this ‘visual’ approach with the conventional ‘terminological’ approach. We find that the technique, theme, and auction house all have a substantial impact on the price. We argue that a visual inspection should take precedence over analysis based on the artwork’s title. This is because the latter leaves many artworks unclassified and results in a systematic bias. The study demonstrates the importance of using art-informed characteristics to reduce measurement error in pricing paintings.
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| 4. |
- D'Orazio, Paola, et al.
(författare)
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Catalyzing the transformation to sustainable finance
- 2023
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Ingår i: One Earth. - : Elsevier. - 2590-3330 .- 2590-3322. ; 6:10, s. 1271-1276
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Tidskriftsartikel (övrigt vetenskapligt/konstnärligt)abstract
- The modern financial system has enabled a globalized economy by leveraging investments for production, consumption, and the trade of goods and services. However, this system has also engendered a series of wicked problems and externalities, including but not limited to climate change, environmental pollution, biodiversity loss, and inequalities that significantly challenge the well-being of nature and people. The system is also currently inadequate with regards to financing sustainable development, as recognized by the 2015 Addis Ababa Action Agenda. This Voices asks: what must be done to transform today's financial system for a sustainable future?
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| 5. |
- Downing, Andrea S., et al.
(författare)
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Unlocking the unsustainable rice-wheat system of Indian Punjab : Assessing alternatives to crop-residue burning from a systems perspective
- 2022
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Ingår i: Ecological Economics. - : Elsevier BV. - 0921-8009 .- 1873-6106. ; 195
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Tidskriftsartikel (refereegranskat)abstract
- Crop residue burning in Indian Punjab emits particulate matter with detrimental impacts on health, climate and that threaten agricultural production. Though legal and technological barriers to residue burning exist – and alternatives considered more profitable to farmers – residue burning continues. We review black carbon (BC) emissions from residue burning in Punjab, analyse social-ecological processes driving residue burning, and rice and wheat value-chains. Our aims are to a) understand system feedbacks driving agricultural practices in Punjab; b) identify systemic effects of alternatives to residue burning and c) identify companies and financial actors investing in agricultural production in Punjab. We find feedbacks locking the system into crop residue burning. The Government of India has greatest financial leverage and risk in the current system. Corporate stakeholders have little financial incentive to enact change, but sufficient stakes in the value chains to influence change. Agricultural policy changes are necessary to reduce harmful impacts of current practices, but insufficient to bringing about sustainability. Transformative changes will require crop diversification, circular business models and green financing. Intermediating financial institutions setting sustainability conditions on loans could leverage these changes. Sustainability requires the systems perspective we provide, to reconnect production with demand and with supporting environmental conditions.
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| 6. |
- Galaz, Victor, et al.
(författare)
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Finance and the Earth system – Exploring the links between financial actors and non-linear changes in the climate system
- 2018
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Ingår i: Global Environmental Change. - : Elsevier BV. - 0959-3780 .- 1872-9495. ; 53, s. 296-302
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Tidskriftsartikel (refereegranskat)abstract
- Financial actors and capital play a key role in extractive economic activities around the world, as well as in current efforts to avoid dangerous climate change. Here, in contrast to standard approaches in finance, sustainability and climate change, we elaborate in what ways financial actors affect key biomes around the world, and through this known “tipping elements” in the Earth system. We combine Earth system and sustainability sciences with corporate finance to develop a methodology that allows us to link financial actors to economic activities modifying biomes of key importance for stabilizing Earth's climate system. Our analysis of key owners of companies operating in the Amazon rainforest (Brazil) and boreal forests (Russia and Canada) identifies a small set of international financial actors with considerable, but as of yet unrealized, globally spanning influence. We denote these “Financial Giants” and elaborate how incentives and disincentives currently influence their potential to bolster or undermine the stability of the Earth's climate system.
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| 7. |
- Jouffray, Jean-Baptiste, et al.
(författare)
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Leverage points in the financial sector for seafood sustainability
- 2019
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Ingår i: Science Advances. - : American Association for the Advancement of Science (AAAS). - 2375-2548. ; 5:10
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Tidskriftsartikel (refereegranskat)abstract
- Can finance contribute to seafood sustainability? This is an increasingly relevant question given the projected growth of seafood markets and the magnitude of social and environmental challenges associated with seafood production. As more capital enters the seafood industry, it becomes crucial that investments steer the sector toward improved sustainability, as opposed to fueling unsustainable working conditions and overexploitation of resources. Using a mixed-methods approach, we map where different financial mechanisms are most salient along a seafood firm's development trajectory and identify three leverage points that can redirect capital toward more sustainable practices: loan covenants, stock exchange listing rules, and shareholder activism. We argue that seafood sustainability requirements need to be integrated into traditional financial services and propose key research avenues for academic, policy, and practice communities. While our study focuses on the role of finance in seafood sustainability, the insights developed are also of high relevance to other extractive industries.
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| 8. |
- Lundgren, Tommy, 1970-, et al.
(författare)
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Sustainable business practices—an environmental economics perspective
- 2018
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Ingår i: Challenges in Managing Sustainable Business. - Cham : Palgrave Macmillan. - 9783319932668 - 9783319932651 ; , s. 205-229
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Bokkapitel (refereegranskat)abstract
- In this chapter, we will discuss corporate social responsibility (CSR) from an environmental economics perspective. The discussion is based on existing research and aims to illuminate some concepts and create an explanatory framework for understanding the corporate behavior referred to as CSR and especially the environmental responsibility dimension. We argue that a theory about CSR would have to include trade-offs between personal taste and values, social norms, and market imperfections. The challenge with progressing academic research about CSR would be improving environmental accounting frameworks, both at the national level and at firm level. The system of double bookkeeping needs to be accompanied by environmental, social, and material flows accounts in a more detailed manner than what we see today. If not, any proposed theory about CSR would run the risk of being moot as it would be impossible to put it to the test.
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