Corporate sustainability management accounting and multi‐level links for sustainability – A systematic review DOI
Stefan Schaltegger, Katherine L. Christ,

Julius Wenzig

et al.

International Journal of Management Reviews, Journal Year: 2022, Volume and Issue: 24(4), P. 480 - 500

Published: Jan. 17, 2022

Abstract The societal vision of sustainable development changes both the context businesses and expectations that management should contribute to solving sustainability problems beyond organizational boundaries. Companies are influenced by macro‐level developments such as new environmental regulations meso‐level social industry standards guidelines. At same time, companies expected transformations markets at grand greenhouse effect. These increase change information needs managers accounting. This paper provides a systematic literature review how accounting (SMA) addresses links with organization's contexts contributions analysis questions conventional assumption an internal scope for SMA. It recognises this problematic constricting in and, instead, proposes multi‐level Context, Action‐formation Transformative (CAT) framework further

Language: Английский

Framing “nature‐based” solutions to climate change DOI
Shannon Osaka, Rob Bellamy, Noel Castree

et al.

Wiley Interdisciplinary Reviews Climate Change, Journal Year: 2021, Volume and Issue: 12(5)

Published: July 15, 2021

Abstract In recent years, there has been a growth in scholarship on “nature‐based solutions” and “natural climate to change. A variety of actors have argued that these natural solutions—variously involving the protection, conservation, restoration, management, enhancement, or imitation ecosystems—can play crucial role both mitigating adapting What is more, by virtue their label, solutions promise be particularly attractive public policymakers received significant media scholarly attention. But what also social: people, acting various social groups, can selectively emphasize deemphasize certain characteristics make them seem more less natural. The framing particular as “natural” “unnatural” far‐reaching implications for policy, but thus far overlooked. Here, we undertake critical review ways which change framed examine normative practical this framing. We counts (and does not count) solution, find those labeled are routinely under technical appraisal criteria being beneficial, cost effective, mature, democratic than ostensibly artificial counterparts. And yet show that, greater scrutiny, obscures reality just risky, expensive, immature, technocratic. conclude reflecting dangers narrowing range considered indeed, selecting through recourse “nature” at all. Rather, must evaluated terms specific qualities, against broader framings. This article categorized under: Social Status Climate Change Knowledge > Practice

Language: Английский

Citations

130

Activity, selectivity, and stability of earth-abundant CuO/Cu2O/Cu0-based photocatalysts toward CO2 reduction DOI
Shahzad Ali, Abdul Razzaq, Hwapyong Kim

et al.

Chemical Engineering Journal, Journal Year: 2021, Volume and Issue: 429, P. 131579 - 131579

Published: Aug. 10, 2021

Language: Английский

Citations

117

The last continuous grasslands on Earth: Identification and conservation importance DOI
Rheinhardt Scholtz, Dirac Twidwell

Conservation Science and Practice, Journal Year: 2022, Volume and Issue: 4(3)

Published: Jan. 20, 2022

Abstract Grasslands are the most threatened and least protected biome. Yet, no study has been conducted to identify last remaining continuous grasslands on Earth. Here, we used World Wildlife Fund (WWF) International Union for Conservation of Nature (IUCN) classifications measure degree intactness world's grassland ecoregions. This analysis revealed three findings critical conservation importance. First, only a few large, intact remain. Second, every continent with ecoregion considered in this contains at one relatively ecoregion. Third, largest identified have persisted despite centuries anthropogenic pressures best chance withstand 21st century global change. We discuss how these regions importance efforts under anthropogenically driven They provide essential ecosystem services, play an important role mitigating effects climate change, serve as repositories biodiversity, foundational continental migration pathways, hold unique cultural heritage, people's livelihoods depend upon their persistence.

Language: Английский

Citations

100

How the future of the global forest sink depends on timber demand, forest management, and carbon policies DOI Creative Commons
Adam Daigneault, Justin S. Baker, Jinggang Guo

et al.

Global Environmental Change, Journal Year: 2022, Volume and Issue: 76, P. 102582 - 102582

Published: Sept. 1, 2022

Deforestation has contributed significantly to net greenhouse gas emissions, but slowing deforestation, regrowing forests and other ecosystem processes have made a sink. will still influence future carbon fluxes, the role of forest growth through aging, management, silvicultural inputs on fluxes are critically important not always recognized by bookkeeping integrated assessment models. When projecting future, it is vital capture how management affect storage in ecosystems wood products. This study uses multiple global sector models project impacts across 81 shared socioeconomic (SSP) climate mitigation pathway scenarios. We illustrate importance modeling decisions existing response changing demands for land resources, products carbon. Although vary key attributes, there general agreement majority scenarios that could remain sink sequestering 1.2-5.8 GtCO2e/yr over next century. Carbon baseline exclude policy ranged from -0.8 4.9 GtCO2e/yr, highlighting strong SSPs model estimates. Improved can jointly increase stocks harvests without expanding area, suggesting managed systems deserve more careful consideration community.

Language: Английский

Citations

87

Corporate sustainability management accounting and multi‐level links for sustainability – A systematic review DOI
Stefan Schaltegger, Katherine L. Christ,

Julius Wenzig

et al.

International Journal of Management Reviews, Journal Year: 2022, Volume and Issue: 24(4), P. 480 - 500

Published: Jan. 17, 2022

Abstract The societal vision of sustainable development changes both the context businesses and expectations that management should contribute to solving sustainability problems beyond organizational boundaries. Companies are influenced by macro‐level developments such as new environmental regulations meso‐level social industry standards guidelines. At same time, companies expected transformations markets at grand greenhouse effect. These increase change information needs managers accounting. This paper provides a systematic literature review how accounting (SMA) addresses links with organization's contexts contributions analysis questions conventional assumption an internal scope for SMA. It recognises this problematic constricting in and, instead, proposes multi‐level Context, Action‐formation Transformative (CAT) framework further

Language: Английский

Citations

84