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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
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    Citations

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    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. 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.
    3. 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.
    4. 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.
    5. Matthew Cohen, 2017. "A Systematic Review of Urban Sustainability Assessment Literature," Sustainability, MDPI, vol. 9(11), pages 1-16, November.
    6. 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).
    7. Bebbington, Jan & Larrinaga, Carlos, 2014. "Accounting and sustainable development: An exploration," Accounting, Organizations and Society, Elsevier, vol. 39(6), pages 395-413.
    8. 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.
    9. 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.
    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. 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.
    12. Bigoni, Michele & Mohammed, Sideeq, 2023. "Critique is unsustainable: A polemic," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).
    13. Nag, Aditi & Sarkar, Satyaki, 2024. "Integrating choice freedom, economic health, and transportation infrastructure to forecast tourism demand: A case study of Bishnupur and its alignment with sustainable development goals," Transport Policy, Elsevier, vol. 147(C), pages 198-214.
    14. 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.
    15. 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.
    16. 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.

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