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• W2949931373 abstract "FCA accounting technologies measure in common monetary terms the sustainability impacts of an organisation’s activities (author’s defi nition). They have been developed in response to the view that the world’s current dominant economic system – i.e. capitalism – is not delivering sustainable development in its current format (for example, see: Bebbington et al ., 2001 ; Bebbington and Gray, 2001 ; Howes, 2003b ; Unerman et al ., 2007a ; Gray, 2010 ; and Jones, 2010 ). Indicators such as those contained in the 2011 United Nations Environment Programme (‘UNEP’) report ‘Keeping Track of Our Changing Environment: From Rio to Rio+20’ (UNEP, 2011 ) and the OECD ‘Environmental Outlook to 2050’ report (OECD, 2012 ) have continued to show (or predict) worsening planetary and social health and so add urgency to this argument. The ‘Conventionon Biological Diversity – Global Diversity Outlook 3’ report (CBD, 2010 ) has delivered the same verdict for biodiversity. In the UK, recently published indicators have also shown declining biodiversity trends (see: Lawton et al ., 2010 ; the UK National Ecosystem Assessment (‘NEA’), 2011a ; DEFRA, 2011a ; and JNCC, 2012a ). Per DEFRA ( 2011a ), “although some species … have shown recovery in recent years, many species, such as birds, butterfl ies and plants, and habitats, particularly in the wider countryside, show long term declines” (p. 9). To pick just one example, honey bees declined by 23 per cent in Wales (a country that is part of the UK and the location of the case study illustrated later in this chapter) between 1985 and 2005 (UK NEA, 2011a , p. 65). The capitalist system is seen as requiring reform as information provided by it is incorrect. Prices and costs used to make decisions at the individual, entity and macroeconomic levels are wrong, as conventional accounting does not recognise and record all consequences of economic decisions/actions (for example, see Bebbington et al ., 2001 ; Bent and Richardson, 2003 ; Baxter et al ., 2002 , 2003 ; Antheaume, 2004 , 2007 ; Jones, 2010 ; and Mattison et al ., 2011 ). As an illustration, organisations will account for timber purchase costs, recording the prices charged by suppliers. However, these purchase costs will not represent fully the true cost to society of (for example) deforestation and losses to biodiversity. Non-market items without a price are often hidden and ignored (Bebbington et al ., 2001 ; Gray and Laughlin, 2012 ), and this applies to most natural capital and biodiversity; use and damage are not generally accounted for at the entity level (Howes, 2000 , 2002 , 2003b . See also: Gray, 1992 ; Rubenstein, 1992 , 1994 ; and Boone and Rubenstein, 1997 ). Howes ( 2000 ) defi ned natural capital as:the exploitable resources of the Earth’s ecosystem – its oceans, forests, mountains and plains – that provide the raw material inputs, resources and fl ows of energy into our productive processes. It also consists of a range of ‘ecosystem services’. These services include the provision of an atmosphere and a stable climate, a protective ozone layer, and the absorptive capacities to disperse, neutralize and recycle the material outputs and pollution generated in ever-increasing quantities from our global economic activities." @default.
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• W2949931373 date "2014-06-27" @default.
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• W2949931373 title "Full cost accounting – integrating biodiversity" @default.
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• W2949931373 doi "https://doi.org/10.4324/9780203097472-15" @default.
• W2949931373 hasPublicationYear "2014" @default.
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