Historical accountability and cumulative impacts: The treatment of time in corporate sustainability reporting

Ecological Economics

Volumn 51, Issue 3-4, 2004, Pages 237-250

  Lenzen, Manfred ^a   Dey, Christopher J ^a   Murray, Shauna A ^a  

^a UNIVERSITY OF SYDNEY   (Australia)

Author keywords

Corporate sustainability reporting; Historical accountability; Temporal impact profiles

Indexed keywords

ACCOUNTABILITY; CORPORATE STRATEGY; ENVIRONMENTAL IMPACT; INDUSTRIAL PRACTICE;

EID: 9444229435     PISSN: 09218009     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.ecolecon.2004.06.008     Document Type: Article

References (66)

1. Australia State of the Environment Independent Report to the Commonwealth Minister for the Environment and Heritage 2001 CSIRO Publishing on behalf of the Department of the Environment and Heritage Canberra, Australia
2. C. Azar, and T. Sterner Discounting and distributional considerations in the context of global warming Ecological Economics 19 2 1996 169 184
3. W. Beckermann, and J. Pasek The equitable international allocation of tradable carbon emission permits Global Environmental Change 5 1995 405 413
4. B.B. Bernstein, and J. Zalinski An optimum sampling design and power tests for environmental biologists Journal of Environmental Management 16 1983 35 43
5. K.B. Bicknell, R.J. Ball, R. Cullen, and H.R. Bigsby New methodology for the ecological footprint with an application to the New Zealand economy Ecological Economics 27 2 1998 149 160
6. H. Blonk, E. Lindeijer, and J. Broers Towards a methodology for taking physical degradation of ecosystems into account in LCA International Journal of Life Cycle Assessment 2 1997 91 98
7. J. Byrne, Y.-D. Wang, H. Lee, and J.-d. Kim An equity- and sustainability-based policy response to global climate change Energy Policy 26 1998 335 343
8. I. Callens, and D. Tyteca Towards indicators of sustainable developments for firms-a productive efficiency perspective Ecological Economics 28 1999 41 53
9. M. Den Elzen, M. Janssen, J. Rotmans, R. Swart, and B. De Vries Allocating constrained global carbon budgets: inter-regional and inter-generational equity for a sustainable world International Journal of Global Energy Issues 4 1992 287 301
10. P. Eder, and M. Narodoslawsky What environmental pressures are a region's industries responsible for? A method of analysis with descriptive indices and input-output models Ecological Economics 29 1999 359 374
11. EEE N. Enco Nuclear vol. 5 1995 European Commission, Directorate-General XII Luxembourg
12. P.M. Fearnside Time preference in global warming calculations: a proposal for a unified index Ecological Economics 41 2002 21 31
13. P.M. Fearnside Why a 100-year time horizon should be used for global warming mitigation calculations Mitigation and Adaptation Strategies for Global Change 7 2002 19 30
14. P.M. Fearnside, D.A. Lashof, and P. Moura-Costa Accounting for time in mitigating global warming through land-use change and forestry Mitigation and Adaptation Strategies for Global Change 5 2000 239 270
15. Federative Republic of Brazil, 1997. Proposed elements of a protocol to the United Nations Framework Conventions on Climate Change. Presented by Brazil in response to the Berlin Mandate. Document FCCC/AGBM/1997/MISC.1/Add.3, Internet site http://www.mct.gov.br/clima/ingles/quioto/propbra.htm, Brasília, Brazil.
16. C.S. Findlay, and L. Zheng Determining characteristic stressor scales for ecosystem monitoring and assessment Journal of Environmental 1997 265 281
17. B. Foran, M. Lenzen, C.J. Dey, and M.M.M. Bilek Integrating sustainable chain management with triple bottom line reporting Ecological Economics 2004 in press
18. GEMI, 1998. Measuring environmental performance: a primer and survey of metrics in use. Washington, DC. Report available at http://www.gemi.org/MET_101. pdf.
19. Global Reporting Initiative, 2002. 2002 Sustainability Reporting Guidelines, Amsterdam, The Netherlands. Internet site http://www. globalreporting.org/GRIGuidelines/2002/gri_2002_guidelines.pdf.
20. R.H. Green Sampling Design and Statistical Measures for Environmental Biologists 1979 Wiley Interscience Chichester
21. Green Environmental Management Initiative, 2003. Internet site http://www.gemi.org/.
22. Greenhouse Gas Protocol, 2001. The Greenhouse Gas Protocol: a corporate accounting and reporting standard. World Business Council for Sustainable Development and World Resources Institute, September 2001. Internet site http://www.ghgprotocol.org.
23. M. Grubb Seeking fair weather: ethics and the international debate on climate change International Affairs 71 1995 463 496
24. M. Grubb, J. Sebenius, A. Magalhaes, and S. Subak Sharing the burden I.M. Mintzer Confronting Climate Change 1992 Cambridge University Press Cambridge, UK 305 322
25. A. Grübler, and Y. Fujii Inter-generational and spatial equity issues of carbon accounts Energy 16 1991 1397 1416
26. K. Hamilton, and G. Atkinson Air pollution and green accounts Energy Policy 24 7 1996 675 684
27. 2 emissions between poor and rich countries Journal of Environment and Development 6 1997 426 441
28. C.S. Holling Resilience and stability of ecological systems Annual Review of Ecology and Systematics 4 1973 1 23
29. C.S. Holling Investing in research for sustainability Ecological Applications 3 1993 552 555
30. IChemE, 2002. Institution of Chemical Engineers, Sustainable Development Progress Metrics-recommended for use in the process industries. Rugby, UK. Internet site http://www.icheme.org/sustainability/sustainabilitymetrics.pdf.
31. IPCC Climate Change 2001: Synthesis Report. Synthesis of the Third Assessment Report, Intergovernmental Panel on Climate Change, United Nations Environment Programme/World Meteorological Organisation 2001 Cambridge University Press Cambridge
32. T. Köllner Species-pool effect potentials (SPEP) as a yardstick to evaluate land-use impacts on biodiversity Journal of Cleaner Production 8 2000 293 311
33. M. Lenzen, and S.A. Murray A modified ecological footprint method and its application to Australia Ecological Economics 37 2001 229 255
34. R.C. Lind Intergenerational equity, discounting, and the role of cost-benefit analysis in evaluating global climate policy Energy Policy 23 1995 379 389
35. C. Lovell, A. Mandondo, and P. Moriarty The question of scale in integrated natural resource management Conservation Ecology 5 2002 25
36. D. Ludwig, B. Walker, and C.S. Holling Sustainability, stability and resilience Conservation Ecology 1 1997 7
37. Meira, L.G., Miguez, J.D., 2000. Note on the time-dependent relationship between emissions of greenhouse gases and climate change. Technical Note. Internet site http://www.mct.gov.br/clima/ingles/quioto/propbra.htm, Ministry of Science and Technology, Brasília, Brazil.
38. National Greenhouse Gas Inventory Committee Australian Methodology for the Estimation of Greenhouse Gas Emissions and Sinks. Workbooks 1.1 to 8.1 1998 Australian Greenhouse Office Canberra, Australia
39. E. Neumayer In defense of historical accountability for greenhouse gas emissions Ecological Economics 33 2000 185 192
40. D. Niemeijer Developing indicators for environmental policy: data-driven and theory-driven approaches examined by example Environmental Science and Policy 5 2002 91 103
41. W.D. Nordhaus To slow or not to slow: the economics of the greenhouse effect Economic Journal 101 1991 920 937
42. X. Olsthoorn, D. Tyteca, W. Wehrmeyer, and M. Wagner Environmental indicators for business: a review of the literature and standardisation methods Journal of Cleaner Production 9 2001 453 463
43. Organisation for Economic Co-operation and Development Environmental Indicators 1994 Organisation for Economic Co-operation and Development Paris, France
44. G.D. Peterson Estimating resilience across landscapes Conservation Ecology 6 2002 17
45. C. Philibert The economics of climate change and the theory of discounting Energy Policy 27 1999 913 927
46. A.M.J. Ragas, M.J. Knapen, P.J.M. van de Heuvel, R.G.F.T.M. Eijkenboom, C.L. Buise, and B.J. van de Laar Towards a sustainability indicator for production systems Journal of Cleaner Production 3 1995 123 129
47. W.E. Rees Ecological footprints and appropriated carrying capacity: what urban economics leaves out Environment and Urbanization 4 1992 121 130
48. 2 concentrations Energy Policy 23 1995 373 378
49. 2 emissions from fuels Climatic Change 48 2 2001 289 307
50. L.P. Rosa, and R. Schaeffer Greenhouse gas emissions from hydroelectric reservoirs Ambio 22 1993 164 165
51. L.P. Rosa, and R. Schaeffer Global warming potentials-the case of emissions from dams Energy Policy 23 1995 149 158
52. 2 emissions due to land use changes Energy Policy 32 13 2004 1499 1510
53. A. Rose, and S. Kverndokk Equity in environmental policy with an application to global warming J.C.J.M. van den Bergh Handbook of Environmental and Resource Economics 1999 Edward Elgar Cheltenham, UK 352 379
54. J.W.M. Rudd, R. Harris, C.A. Kelly, and R.E. Hecky Are hydroelectric reservoirs significant sources of greenhouse gases? Ambio 22 1993 246 248
55. K.R. Smith Allocating responsibility for global warming: the Natural Debt Index Ambio 20 1991 95 96
56. B.D. Solomon, and D.R. Ahuja International reductions of greenhouse gases Global Environmental Change 1 5 1991 343 350
57. A. Stewart-Oaten, W.M. Murdoch, and K.R. Parker Environmental impact assessment: 'pseudoreplication' in time? Ecology 67 1986 929 940
58. G. Swan, and B. Pettersson Land use evaluation in forestry G. Swan Evaluation of land use in Life Cycle Assessment, Center for Environmental Assessment of Product and Material Systems, CPM Report 1998:2 1998 Chalmers University of Technology Göteborg, Sweden 16 21
59. A.J. Underwood On beyond BACI: sampling designs that might reliably detect environmental disturbances Ecological Applications 4 1994 3 15
60. United Nations, 2001. 14th Session of the SBSTA. Item 4 of the provisional agenda, Scientific and Methodological Aspects of the Proposal by Brazil. Note by the secretariat. Internet site http://www.mct.gov.br/clima/ ingles/quioto/propbra.htm, Subsidiary Body for Scientific and Technological Advice, Framework Convention on Climate Change, Bonn, Germany.
61. van Dobben, H.F., Schouwenberg, E.P.A.G., Nabuurs, G.J., Prins, A.H., 1998. Biodiversity and productivity parameters as a basis for evaluating land use changes in LCA, In: Biodiversity and life support indicators for land use impacts, Publication Series Raw Materials Nr. 1998/07. IVAM Environmental Research. Delft, Netherlands, Ministry of Transport, Public Works and Water Management: Annex 1.1-1.50.
62. M. Wackernagel, and W. Rees Our Ecological Footprint: Reducing Human Impact on the Earth 1995 New Society Publishers Philadelphia, PA, USA
63. T.M.L. Wigley, R. Richels, and J.A. Edmonds Economic and environmental choices in the stabilization of atmospheric CO2 concentrations Nature 379 1996 240 243
64. H. Winkler, R. Spalding-Fecher, and L. Tyani Comparing developing countries under potential carbon allocation schemes Climate Policy 2 2002 303 318
65. World Commission on Environment and Development Our Common Future 1987 Oxford University Press Oxford, UK
66. World Economic Forum, 2002. 2002 Environmental Sustainability Index. World Economic Forum, Yale Center for Environmental Law and Policy at Yale University, and Center for International Earth Science Information Network at Columbia University. Internet site http://www.ciesin.columbia.edu/indicators/ ESI.