Accounting for biodiversity in the dairy industry

Sizemore, Grant C.

doi:10.1016/j.jenvman.2015.03.015

Cited by 14 publications

(14 citation statements)

References 68 publications

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“…El conocer el impacto de las variables evaluadas sobre la producción láctea de los semovientes, es una herramienta que podría permitir al sistema productivo implementar los cambios o modificar las prácticas de manejo para favorecer las condiciones de bienestar animal (von Keyserlingj, Rushen, de Passillé, & Weary, 2009), y optimizar el uso de los recursos bajo la relación suelo, cultivo, animal y ambiente (Sizemore, 2015). En relación a los sistemas productivos presentes en Costa Rica, Vargas-Leitón, Solís-Guzmán, Sáenz-Segura y León-Hidalgo (2013), describen cinco tipos de sistemas productivos de lechería especializada según la altura, donde los dos sistemas evaluados en este trabajo pertenecen a lechería especializada intensiva de altura y lechería especializada intensiva de bajura.…”

Section: Discussionunclassified

Estimación de la producción láctea del ganado Jersey usando variables temporales, intrínsecas y ambientales

WingChing-Jones

Conejo-Morales²

2020

URJ

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Introducción: Predecir el comportamiento de la producción láctea es una actividad constante en los sistemas de producción en busca del uso eficiente de los recursos. Objetivo: Generar un modelo matemático de predicción de la producción láctea que relacione las condiciones climáticas presentes en el momento que se recolectó la información y las características intrínsecas que presentaban los semovientes en dos sistemas de producción ubicados a 600 y 1 800m.s.n.m. en la provincia de Cartago, Costa Rica. Métodos: Utilizamos bases de datos generadas desde el 2003 al 2014, en el sistema ubicado a 660m.s.n.m. para un total de 61 animales, mientras que a 1 800m.s.n.m., la información la registramos entre 2011 al 2014, con el aporte de 387 animales. Resultados: Generamos tres ecuaciones bajo la hipótesis de que los productores no registran la información completa, la primera considera la interacción de las variables ambientales, temporales e intrínsecas del animal, mientras que las siguientes dos ecuaciones, separan el efecto ambiental y las características del animal. A 600m.s.n.m, la temperatura (-4,52), el número de lactancia (-0,99), la humedad relativa (-0,16), el mes (-0,14) y los días de lactancia (-0,02) presentaron un efecto negativo hacia la producción, mientras que la precipitación (0,0004), radiación (0,044), la edad del semoviente (0,084), y el índice de humedad y temperatura (2,68), favorecieron la productividad. En cambio a 1 800m.s.n.m., la radiación (-0,06), la humedad relativa (-0,04) y los días de lactancia (-0,03) disminuyeron la productividad del animal, por el contrario, la precipitación (0,02), el mes de evaluación (0,07) y el número de lactancia (0,57) la aumentaron. Conclusión: Estas ecuaciones son un insumo para que los responsables de los sistemas productivos, tengan una forma de seleccionar o tomar acciones para mantener la homeostasis de los animales.

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Section: Discussionunclassified

Estimación de la producción láctea del ganado Jersey usando variables temporales, intrínsecas y ambientales

WingChing-Jones

Conejo-Morales²

2020

URJ

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“…The biodiversity assessment model is also used in several studies, for instance, Life Cycle Assessment (LCA) as in the research of (Lindner et al, 2019;Penman et al, 2010;Sizemore, 2015;Turner et al, 2019). LCA is a method used to assess environmental value chains and identify areas that are affected by the environment on a large scale.…”

Section: Biodiversity Assessment In the Frame Of Intrinsic Valuementioning

confidence: 99%

“…Assessing and disclosing biodiversity is not as easy as measuring and valuing physical accounts that are already clearly measured. However, several alternative biodiversity assessments have been developed by several researchers (Lindner et al, 2019;O'Connor & Kenter, 2019;Sizemore, 2015;Turner et al, 2019) by using the intrinsic value approach as an attempt to uncover the value of biodiversity in entity reports.…”

Section: Integration Of Intrinsic Value In Biodiversity Accountingmentioning

confidence: 99%

“…The biodiversity value and environmental ethics are often linked by several studies to examine human behavior in utilizing the environment and how it is disclosed. O'Connor & Kenter (2019) Samkin et al, (2014) and Sizemore (2015), describe biodiversity values into several categories, intrinsic, instrumental and relational values. The grouping is based on considering the usefulness of nature/environment to humans.…”

Section: Introductionmentioning

confidence: 99%

“…J. Jones, , 2010Maseyk et al, 2016). While the non-metric approach is an intrinsic measurement that takes into account all values of life (O'Connor & Kenter, 2019;Sheng et al, 2019;Sizemore, 2015). The existence of those valuation methods shows that the measurement of intrinsic value is not only discourse in biodiversity but also can be developed in a policy that will affect the development of accounting in biological disclosure.…”

Section: Introductionmentioning

confidence: 99%

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Unveiling Intrinsic Value in Biodiversity Accounting: A Challenge for Accountants in Indonesia

Asni¹,

Sawarjuwono²

2020

Journal of Accounting and Business Dynamics

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This study aims to develop a conceptual framework of biodiversity accounting within the frame of intrinsic value using a deep ecological concept approach. This approach views biodiversity has inherent value as an object in the environment. Despite the difficulty to measure the intrinsic value of biodiversity, several studies have developed and used different methods for assessing and unveiling biodiversity in the entity's reports. It has been a challenge for accounting science and the accounting profession in Indonesia to develop biodiversity accounting which can be incorporated into the entity's financial statements. Therefore a conceptual framework is needed to integrate the intrinsic value. The proposed conceptual framework is developed from the first level, which is the policy or regulation as the basis for planning ecological activities. It is followed by the second level, i.e. the implementation process in the form of specific projects. Finally, the third level is the evaluation of the performance of the entity's ecological activities (P3FEA). Mengungkap Nilai Intrinsik ke dalam Akuntansi Biodiversitas: Sebuah Tantangan Bagi Akuntan di Indonesia ABSTRAK Tujuan penelitian ini adalah untuk mengembangkan kerangka konseptual akuntansi biodiversitas dalam bingkai nilai intrinsik dengan pendekatan konsep deep ecology. Pendekatan tersebut memandang biodiversitas memiliki nilai inheren yang melekat pada dirinya sebagai objek dalam lingkungan. Meskipun cukup sulit mengukur nilai intrinsik biodiversitas, beberapa penelitian telah mengembangkan dan menggunakan metode yang berbeda-beda dalam menilai dan mengungkap biodiversitas dalam laporan entitas. Hal ini merupakan tantangan bagi ilmu akuntansi dan profesi akuntan di Indonesia untuk mengembangkan akuntansi biodiversitas sehingga dapat diungkapkan dalam laporan keuangan entitas. Oleh karenanya diperlukan suatu kerangka konsep untuk mengintegrasikan nilai intrinsik tersebut. Kerangka konsep yang dibangun dimulai dari level pertama yaitu kebijakan atau regulasi sebagai basis perencanaan aktivitas ek proses implementasi berupa proyek spesifik dan terakhir level ketiga yaitu evaluasi kinerja aktivitas ekologi entitas.

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Investigating biodiversity and circular economy disclosure practices: Insights from global firms

Roberts

Georgiou

Hassan

2022

Corp Soc Responsibility Env

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Business activity has contributed to biodiversity loss. The Circular Economy (CE) system is recommended as a way of recovery and to improve global resilience.Combining accounting and ecology, we examine the intersectionality between biodiversity and CE. Therefore, the research aims to investigate the companies' reporting practices on both CE system implemented, and the corrective actions taken to repair biodiversity. To achieve the research aim, we developed a new disclosure index that includes both biodiversity and CE measures. Data is collected from 28 companies operating in three different industries sectors (aerospace and defense, motor vehicle and parts, and transportation) for 4 years (2012, 2014, 2016 and 2018). Our results show, in general, the overall scoring of disclosures is low, with companies providing minimal and vague information and many companies scored ZERO in all of our disclosure items showing that companies have a lack of knowledge on the biodiversity and CE concept. However, there is an increase in the level of disclosures on both biodiversity and CE between 2012, 2014, and 2016 and there is a small decrease for the 2018. Furthermore, the Motor industry is providing more disclosure on both biodiversity and CE, followed by Aerospace & Defense and Transportation industry was the lowest in providing disclosure on both biodiversity and CE. Our study contributes to both biodiversity and CE literature as well as providing some insights on the interconnection of both concepts which is crucial for the future sustainable development.

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Accounting for biodiversity in the dairy industry

Cited by 14 publications

References 68 publications

Estimación de la producción láctea del ganado Jersey usando variables temporales, intrínsecas y ambientales

Estimación de la producción láctea del ganado Jersey usando variables temporales, intrínsecas y ambientales

Unveiling Intrinsic Value in Biodiversity Accounting: A Challenge for Accountants in Indonesia

Investigating biodiversity and circular economy disclosure practices: Insights from global firms

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