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Historical accountability and cumulative impacts: the treatment of time in corporate sustainability reporting


  • Lenzen, Manfred
  • Dey, Christopher J.
  • Murray, Shauna A.


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  • Lenzen, Manfred & Dey, Christopher J. & Murray, Shauna A., 2004. "Historical accountability and cumulative impacts: the treatment of time in corporate sustainability reporting," Ecological Economics, Elsevier, vol. 51(3-4), pages 237-250, December.
  • Handle: RePEc:eee:ecolec:v:51:y:2004:i:3-4:p:237-250

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    References listed on IDEAS

    1. Grübler, Arnulf & Fujii, Yasumasa, 1991. "Inter-generational and spatial equity issues of carbon accounts," Energy, Elsevier, vol. 16(11), pages 1397-1416.
    2. Nordhaus, William D, 1991. "To Slow or Not to Slow: The Economics of the Greenhouse Effect," Economic Journal, Royal Economic Society, vol. 101(407), pages 920-937, July.
    3. World Commission on Environment and Development,, 1987. "Our Common Future," OUP Catalogue, Oxford University Press, number 9780192820808, June.
    4. Bicknell, Kathryn B. & Ball, Richard J. & Cullen, Ross & Bigsby, Hugh R., 1998. "New methodology for the ecological footprint with an application to the New Zealand economy," Ecological Economics, Elsevier, vol. 27(2), pages 149-160, November.
    5. Philip Fearnside, 2002. "Why a 100-Year Time Horizon should be used for GlobalWarming Mitigation Calculations," Mitigation and Adaptation Strategies for Global Change, Springer, vol. 7(1), pages 19-30, March.
    6. Fearnside, Philip M., 2002. "Time preference in global warming calculations: a proposal for a unified index," Ecological Economics, Elsevier, vol. 41(1), pages 21-31, April.
    7. Byrne, John & Wang, Young-Doo & Lee, Hoesung & Kim, Jong-dall, 1998. "An equity- and sustainability-based policy response to global climate change," Energy Policy, Elsevier, vol. 26(4), pages 335-343, March.
    8. Azar, Christian & Sterner, Thomas, 1996. "Discounting and distributional considerations in the context of global warming," Ecological Economics, Elsevier, vol. 19(2), pages 169-184, November.
    9. Eder, Peter & Narodoslawsky, Michael, 1999. "What environmental pressures are a region's industries responsible for? A method of analysis with descriptive indices and input-output models," Ecological Economics, Elsevier, vol. 29(3), pages 359-374, June.
    10. Philip Fearnside & Daniel Lashof & Pedro Moura-Costa, 2000. "Accounting for time in Mitigating Global Warming through land-use change and forestry," Mitigation and Adaptation Strategies for Global Change, Springer, vol. 5(3), pages 239-270, September.
    11. Rosa, Luiz Pinguelli & Schaeffer, Roberto, 1995. "Global warming potentials : The case of emissions from dams," Energy Policy, Elsevier, vol. 23(2), pages 149-158, February.
    12. Lind, Robert C, 1995. "Intergenerational equity, discounting, and the role of cost-benefit analysis in evaluating global climate policy," Energy Policy, Elsevier, vol. 23(4-5), pages 379-389.
    13. Philibert, Cedric, 1999. "The economics of climate change and the theory of discounting," Energy Policy, Elsevier, vol. 27(15), pages 913-927, December.
    14. Hamilton, Kirk & Atkinson, Giles, 1996. "Air pollution and green accounts," Energy Policy, Elsevier, vol. 24(7), pages 675-684, July.
    15. Rosa, Luiz Pinguelli & Ribeiro, Suzana Kahn & Muylaert, Maria Silvia & Pires de Campos, Christiano, 2004. "Comments on the Brazilian Proposal and contributions to global temperature increase with different climate responses--CO2 emissions due to fossil fuels, CO2 emissions due to land use change," Energy Policy, Elsevier, vol. 32(13), pages 1499-1510, September.
    16. Richels, Richard & Edmonds, Jae, 1995. "The economics of stabilizing atmospheric CO2 concentrations," Energy Policy, Elsevier, vol. 23(4-5), pages 373-378.
    17. Neumayer, Eric, 2000. "In defence of historical accountability for greenhouse gas emissions," Ecological Economics, Elsevier, vol. 33(2), pages 185-192, May.
    18. Callens, Isabelle & Tyteca, Daniel, 1999. "Towards indicators of sustainable development for firms: A productive efficiency perspective," Ecological Economics, Elsevier, vol. 28(1), pages 41-53, January.
    19. Lenzen, Manfred & Murray, Shauna A., 2001. "A modified ecological footprint method and its application to Australia," Ecological Economics, Elsevier, vol. 37(2), pages 229-255, May.
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    Cited by:

    1. Cory Searcy, 2012. "Corporate Sustainability Performance Measurement Systems: A Review and Research Agenda," Journal of Business Ethics, Springer, vol. 107(3), pages 239-253, May.
    2. Kitzes, Justin & Galli, Alessandro & Bagliani, Marco & Barrett, John & Dige, Gorm & Ede, Sharon & Erb, Karlheinz & Giljum, Stefan & Haberl, Helmut & Hails, Chris & Jolia-Ferrier, Laurent & Jungwirth, , 2009. "A research agenda for improving national Ecological Footprint accounts," Ecological Economics, Elsevier, vol. 68(7), pages 1991-2007, May.
    3. Denis Cormier & Marie-Josée Ledoux & Michel Magnan, 2010. "The Informational Contribution of Social and Environmental Disclosures for Investors," Post-Print hal-00481571, HAL.

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