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Unlocking environmental accounting for healthy future landscapes
journal contribution
posted on 2023-11-03, 05:32 authored by Rowan Alden Hull, Leon BarmutaLeon Barmuta, Elizabeth Pinkard, Menna JonesMenna Jones, Vanessa AdamsVanessa Adams, Chia-Chin Lin, Claire HornerClaire HornerCompeting 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.
History
Publication title
PEOPLE AND NATUREVolume
4Issue
5Pagination
1113-1125:13eISSN
2575-8314ISSN
2575-8314Department/School
Accounting, Biological Sciences, Geography, Planning, and Spatial SciencesPublisher
WILEYPublication status
- Published
UN Sustainable Development Goals
15 Life on LandUsage metrics
Keywords
Science & TechnologyLife Sciences & BiomedicineBiodiversity ConservationEcologyBiodiversity & ConservationEnvironmental Sciences & Ecologyconservationenvironmental economicsinterdisciplinary researchlandscapesnatural capital accountingtransdisciplinary researchECOLOGICAL ECONOMICSECOSYSTEM SERVICESFOOD SECURITYMANAGEMENTPOLICYSUSTAINABILITYWORLDS