IDEAS home Printed from https://ideas.repec.org/a/taf/accfor/v33y2009i3p209-224.html
   My bibliography  Save this article

A framework model for assessing sustainability impacts of urban development

Author

Listed:
  • Yangang Xing
  • R. Malcolm W. Horner
  • Mohamed A. El-Haram
  • Jan Bebbington

Abstract

Urban man-made assets have impacts not just on those who develop, build and operate them, but on people who may be quite remote from them. For example, the impact of a building on greenhouse gas emissions arising from fossil fuel use, pollution caused by travel to work patterns and employment opportunities provided by urban developments may be far removed from their immediate locality. There is a growing recognition of the need to internalize these external costs and benefits in accountancy frameworks, drawing on experiences in accounting for sustainable development. This desire, however, presents major challenges in identifying, evaluating and allocating the external environmental, social and economic costs and benefits of an urban environment. This paper reports on the development of an Urban Development Sustainability Assessment Model (UD-SAM) which allows decision makers to identify sustainability indicators (economic, environmental and social) and which may lead to more holistic evaluation of the sustainability impact of elements of the urban environment. The UD-SAM builds on a sustainability assessment model (SAM) developed originally in the oil industry. This paper describes how SAM has been tailored for the construction industry and urban sustainability assessment, and how a set of generic sustainable development indicators have been identified and validated by stakeholders.

Suggested Citation

  • Yangang Xing & R. Malcolm W. Horner & Mohamed A. El-Haram & Jan Bebbington, 2009. "A framework model for assessing sustainability impacts of urban development," Accounting Forum, Taylor & Francis Journals, vol. 33(3), pages 209-224, September.
    • Handle: RePEc:taf:accfor:v:33:y:2009:i:3:p:209-224
    DOI: 10.1016/j.accfor.2008.09.003
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1016/j.accfor.2008.09.003
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1016/j.accfor.2008.09.003?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Chris A. Kelsall, 2020. "Ecological Management Accounting—Taking into Account Sustainability, Does Accounting Have Far to Travel?," Sustainability, MDPI, vol. 12(21), pages 1-20, October.
    2. Matthew Cohen, 2017. "A Systematic Review of Urban Sustainability Assessment Literature," Sustainability, MDPI, vol. 9(11), pages 1-16, November.
    3. Charl de Villiers & Matteo La Torre & Vida Botes, 2022. "Accounting and social capital: A review and reflections on future research opportunities," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4485-4521, December.
    4. Jones, Michael John, 2010. "Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting," Accounting forum, Elsevier, vol. 34(2), pages 123-138.
    5. Umberto Berardi, 2013. "Sustainability assessment of urban communities through rating systems," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 15(6), pages 1573-1591, December.
    6. Pamela A. Mischen & George C. Homsy & Carl P. Lipo & Robert Holahan & Valerie Imbruce & Andreas Pape & Weixing Zhu & Joseph Graney & Ziang Zhang & Louisa M. Holmes & Manuel Reina, 2019. "A Foundation for Measuring Community Sustainability," Sustainability, MDPI, vol. 11(7), pages 1-16, March.
    7. Bebbington, Jan & Larrinaga, Carlos, 2014. "Accounting and sustainable development: An exploration," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 395-413.
    8. Luke Boyle & Kathy Michell & François Viruly, 2018. "A Critique of the Application of Neighborhood Sustainability Assessment Tools in Urban Regeneration," Sustainability, MDPI, vol. 10(4), pages 1-18, March.
    9. Kazemi, Maha Zadeh & Elamer, Ahmed A. & Theodosopoulos, Grigorios & Khatib, Saleh F.A., 2023. "Reinvigorating research on sustainability reporting in the construction industry: A systematic review and future research agenda," Journal of Business Research, Elsevier, vol. 167(C).
    10. Kevin Dean & Claudia Trillo & Erik Bichard, 2017. "Assessing the Value of Housing Schemes through Sustainable Return on Investment: A Path towards Sustainability-Led Evaluations?," Sustainability, MDPI, vol. 9(12), pages 1-19, December.
    11. Theodore Metaxas & Laura Juarez & Gaby Gavriilidis, 2021. "Planning and Marketing the City for Sustainability: The Madrid Nuevo Norte Project," Sustainability, MDPI, vol. 13(4), pages 1-22, February.
    12. Jeffrey Unerman & Jan Bebbington & Brendan O’dwyer, 2018. "Corporate reporting and accounting for externalities," Accounting and Business Research, Taylor & Francis Journals, vol. 48(5), pages 497-522, July.
    13. Ricardo P. F. Ferrarez & Claudia G. B. do Valle & Jeferson C. Alvarenga & Fabricio da C. Dias & Diego A. Vasco & André L. A. Guedes & Christine K. Chinelli & Assed N. Haddad & Carlos A. P. Soares, 2023. "Key Practices for Incorporating Sustainability in Project Management from the Perspective of Brazilian Professionals," Sustainability, MDPI, vol. 15(11), pages 1-21, May.
    14. Xing, Yangang & Hewitt, Neil & Griffiths, Philip, 2011. "Zero carbon buildings refurbishment--A Hierarchical pathway," Renewable and Sustainable Energy Reviews, Elsevier, vol. 15(6), pages 3229-3236, August.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:accfor:v:33:y:2009:i:3:p:209-224. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/racc .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.