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Planetary boundaries: implications for asset impairment


  • Martina K. Linnenluecke
  • Jac Birt
  • John Lyon
  • Baljit K. Sidhu
  • Kathy Walsh


type="main" xml:id="acfi12173-abs-0001"> Scientific findings support the existence of nine planetary boundaries which define a safe operating space for humanity and the conditions necessary to sustain human life. The declining state of the environment (4 of the 9 boundaries have been breached) creates significant risk factors for asset impairment. Risks result not only from environmental challenges and resulting resource constraints (e.g. limits to fossil fuel extraction and carbon constraints) but also changing technology landscapes and social expectations. This article is one of the first to discuss the implications of changes in planetary boundary conditions for asset impairment and recognising an impairment event and sets out an agenda for future research.

Suggested Citation

  • Martina K. Linnenluecke & Jac Birt & John Lyon & Baljit K. Sidhu & Kathy Walsh, 2015. "Planetary boundaries: implications for asset impairment," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 55(4), pages 911-929, December.
  • Handle: RePEc:bla:acctfi:v:55:y:2015:i:4:p:911-929

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    Cited by:

    1. Linnenluecke, Martina K. & Smith, Tom & McKnight, Brent, 2016. "Environmental finance: A research agenda for interdisciplinary finance research," Economic Modelling, Elsevier, vol. 59(C), pages 124-130.
    2. repec:eee:pacfin:v:43:y:2017:i:c:p:188-199 is not listed on IDEAS

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