Sustainable development and environmental accounting: the challenge to the economics and accounting profession

Purpose – The purpose of this paper is to examine the role of natural resources accounting in sustainable development. Natural resource accounting is important because the welfare of a nation measured in terms of gross domestic product (GDP) has several weaknesses. Design/methodology/approach – This paper achieves this objective by identifying the present status, the constraints and the challenges for the economics and accounting professions. Findings – The main weakness of GDP as a measure of development is that it does not take into account damages to environmental resources. However, the improvement of the concept to include environmental resource use is made difficult because of the difficulties of measuring environmental damage. The challenge to the economics and accounting profession is to ensure interdisciplinary collaboration, development of a framework to explicitly include the environment, development of credible valuation procedures for the environment, and inclusion of the various ethical positions advanced by various groups on the value of the environment. Practical implications – Some headway has been made on these issues during the last decade but a major challenge still lies ahead in further improving these approaches so that sustainable development becomes an achievable goal. Originality/value – This paper brings together diverse views and fusing them together providing a future path for research in environmental accounting to achieve sustainable development.

Ecologically sustainable development and architecture: the impact of rating tools

The concept of Ecologically Sustainable Development (ESD) has become an important issue – albeit often scarcely applied – in the design of commercial buildings. To encourage the adoption of sustainable strategies in the practice of design and to address the environmental problems caused by these developments, governments and organisations of various countries have proposed the adoption of scorecard rating tools to inform designers of the impact of their decisions and to present a way of establishing project goals and objectives early in the design process. In Australia, the recent introduction of the Green Star Rating Tool (Office Design) is believed to provide the architects with a ‘whole-of-building’ assessment of the environmental impact of their design by creating a checklist against which to benchmark performance. This paper follows the design of a commercial building, evaluating the impact of Green Star in the overall process. The results of the study suggest the need to include the use of scorecard rating tools in a more integrated model, where ESD is considered at every stage of design and construction rather than being a separate component applied only to promote the ‘greenness’ of a building. Rating tools can be an asset to the design team, provided sustainable requirements are reinforced throughout the entire process.

Some conceptual issues in education for sustainable development

There is a strong international, national and regional mandate for Education for Sustainable Development (ESD): the United Nations has gazetted a 'decade of education for sustainability; sustainability is Australia's top research priority area; and there is increasing local concern about specific sustainability issues like the effect of the sea change movement on Australia's coastal communities. In this paper I will consider two contemporary conceptual issues in ESD: the contested nature of the field itself; and the relationship between traditional discipline-based educational structures and ESD. In addition to these conceptual issues, I will draw on a recent practical example of fl sustainability project in raising some questions concerning the distinguishing characteristics of sustainability issues that perhaps ought to be addressed in ESD.

Knowledge sharing by organisations in sustainable development projects

There are an increasing number of organisations seeing the benefits of implementing sustainable development practices within their processes and product design. However, there are a number of barriers that are preventing organisations from taking up this challenge. Some of these barriers could be reduced through the application of better external knowledge sharing. This paper explores the potential for sharing knowledge about sustainable development practices in academic and industry journals. Using content analysis, the types of projects that are discussed and the level of detail provided in the reporting of sustainable development initiatives by organisations are examined to identify what is being communicated and more importantly to identify what is not being shared. The results show that there is a lack of detail in reporting with a focus on reporting only certain types of sustainable development projects that may prevent knowledge sharing from occurring.

Exploring the issues in sustainable development journal reporting

There is concern about the environmental claims organisations make in corporate social reports and advertising. Similar concerns may also occur with reporting of environmental initiatives in journals. This paper explores what information is being conveyed in academic and industry journals. In particular, we examine the types of projects that are discussed and the level of detail provided in the reporting of sustainable development initiatives to identify what is being communicated and whether there is substance to the reporting. The results show that there are issues with the lack of detail reported and its anecdotal nature.

Significance of environment in the assessment of sustainable development : the case for South West Victoria

The assessment of sustainable development is often based on the three pillars of sustainability model or triple bottom line using a set of indicators that evaluate the social, economic and environmental systems. It is thought that by measuring the performance of each system information can be gained about the sustainability of the whole system. However, this represents a disconnect between sustainability theory and the practice of sustainability evaluation as there is no attempt to evaluate if this assumption is true. During the development of a sustainability assessment framework for south west Victoria, Australia, it has become evident that this approach to sustainability assessment does not provide an accurate evaluation of system sustainability. Throughout this project, from stakeholder prioritisation of indicators to final multiple criteria analysis of sustainability, the environmental indicators were found to be the most important for the region’s sustainability. As a consequence, the assessment produced shows that in south west Victoria, sustainability is largely determined by the condition of the environment. This finding highlights the current disconnection between theory and the reality of sustainability. Thus, we discuss a framework for sustainability assessment that attempts to re-connect theory to practice.

Daylight for sustainable development of historic sites

Consideration of daylight is one of the contextual ingredients for maintaining a sustainable identity when intervening in a heritage site. Appropriate consideration of daylighting ensures not only visual and thermal comfort in the urban setting, but also contributes to the preservation of the place visual identity. The historic district of el Darb al-Asfar is undergoing a rehabilitation project that raises questions about the new ‘sparking’ look of the place. The ongoing cultural debate in old Cairo on the extent of success of the rehabilitation efforts in preserving the place identity identified a gap in literature regarding the ingredients that constitute identity in heritage settings. The paper argues that the project using new finishing materials of facades has led to changes in daylight levels in the space and hence the visual perception of the place itself. This paper aims to assess the impact of such intervention on the visual perception and the space identity. A digital model is built utilising a combination of photogrammetric and 3D digital technique. The TOWNSCOPE simulation package is used to trace the performance of direct, diffused, and reflected components of daylight within the original and recently resorted scenes. The output of the simulation exercise has been validated by empirical data. The paper concludes by suggesting a set of measures for achieving an appropriate daylight performance in heritage sites Eastern Mediterranean climatic conditions.

Knowledge sharing through virtual layers in regional sustainable development networks

Our research examines how the organisational structure facilitates knowledge sharing within the group. This case study examines a Victorian regional sustainable group using interviews and social network analysis to identify the group’s organisational structure and its effect on knowledge sharing between the members. Our findings indicate that while the mixed membership, lack of hierarchy and layered structure are complex, these elements work together to provide members with a rich body of knowledge. The diversity and differences in membership are complimentary and combined can provide a more in-depth understanding of the regional sustainable development issues.

The role of community activism in the sustainable development of coastal communities : the Nepean Conservation Group Inc, a case study

The Nepean Conservation Group Inc (NCG) was formed in 1973. The jurisdiction of the NCG covers the whole the Nepean Peninsula, the tiny sliver of land between Port Phillip Bay and Bass Strait, at the end of the Mornington Peninsula, Victoria, Australia. Much of the Nepean Peninsula is moonah woodland. The NCG Constitution states that their primary object is “To make every effort to ensure that the land and waters of the Sorrento Portsea Blairgowrie Area are used with wisdom and foresight and that the competing demands upon them are resolved in the best long terms interests thereof …” The NCG deals with issues as diverse as vegetation and development overlays; heritage; townscapes; public access; neighbourhood character; hooded plovers; historic towns and fire protection. The NCG coordinates Friends Groups that care for bushland parks and coastal reserves, for flora and fauna, on the Nepean Peninsula. The NCG is an advocate for a dynamic fragile coast. Implicit is an expectation that such a local community group is the guardian of their coastal environment. After thirty-eight years of dedicated voluntary work it is timely to reconsider the role of community activism in the sustainable development of coastal regions and towns. This paper examines a number of significant recent issues: public rights to access; subdivision; historic coastal town development and fire protection. The author acknowledges the NCG Committee for their support and access to the NCG papers and archives. This case study is situated in a larger ongoing research investigation.