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A planetary well-being accounting system for organizations (2024)


El Geneidy, S., & Kotiaho, J. S. (2024). A planetary well-being accounting system for organizations. In M. Elo, J. Hytönen, S. Karkulehto, T. Kortetmäki, J. S. Kotiaho, M. Puurtinen, & M. Salo (Eds.), Interdisciplinary Perspectives on Planetary Well-Being (pp. 203-215). Routledge. https://doi.org/10.4324/9781003334002-21


JYU-tekijät tai -toimittajat


Julkaisun tiedot

Julkaisun kaikki tekijät tai toimittajatEl Geneidy, Sami; Kotiaho, Janne S.

EmojulkaisuInterdisciplinary Perspectives on Planetary Well-Being

Emojulkaisun toimittajatElo, Merja; Hytönen, Jonne; Karkulehto, Sanna; Kortetmäki, Teea; Kotiaho, Janne S.; Puurtinen, Mikael; Salo, Miikka

ISBN978-1-032-36828-3

eISBN978-1-003-33400-2

Julkaisuvuosi2024

Ilmestymispäivä15.06.2023

Artikkelin sivunumerot203-215

Kirjan kokonaissivumäärä270

KustantajaRoutledge

KustannuspaikkaAbingdon

JulkaisumaaBritannia

Julkaisun kielienglanti

DOIhttps://doi.org/10.4324/9781003334002-21

Julkaisun avoin saatavuusAvoimesti saatavilla

Julkaisukanavan avoin saatavuusKokonaan avoin julkaisukanava

Julkaisu on rinnakkaistallennettu (JYX)https://jyx.jyu.fi/handle/123456789/88264


Tiivistelmä

Transformative changes in the operations of humankind are needed to support the transition towards planetary well-being. We humans organize our everyday lives through organizations. We argue that to understand the role of organizations and to facilitate the transition towards planetary well-being, we need a value-transforming integration of financial and environmental accounting and reporting. We find such integration critical to ensuring that the senior executives of organizations pay attention, and to ensuring that environmental impacts begin to influence the management decisions of the organizations. In this chapter we discuss how and why environmental accounting can and should be integrated with financial accounting, which is the dominant information system supporting decision-making in organizations. We explain how environmental impacts can be identified and quantified by utilizing financial accounts and environmentally extended input-output databases. We present an integrated financial-environmental impact statement as an alternative to the current separated reports of financial and environmental accounts. Finally, we conclude that the integration of financial and environmental accounting should be mandatory for all organizations with financial disclosure obligations and that the environmental impacts should be made visible by introducing mandatory biodiversity offsetting schemes, new environmental protection taxes, or some other instruments that have the potential to transform the value of financial accounts.


YSO-asiasanatorganisaatiotvihreä siirtymärahoitustilinpitoympäristötilinpitoympäristövaikutusten arviointiekologinen kompensaatio

Vapaat asiasanatplanetaarinen hyvinvointi


Liittyvät organisaatiot


OKM-raportointiKyllä

Raportointivuosi2024

Alustava JUFO-taso3


Viimeisin päivitys 2024-13-05 klo 18:27