Поэтому главный вопрос - не "Могут ли бухгалтеры спасти планету?", а "Можем ли мы спасти планету?". Да, можем. Давайте не будем упускать из виду реальную историю, с которой мы ведем нашу планету в новое тысячелетие, - экономическую историю. Вот две экономические координаты, которые должны вести нас в XXI веке: корпорации с совестью и планета с бытием.
Примечания
Direct quotes have quote marks; my own words drawn from other sources are without quote marks.
‘Accountants as agents of revolution? Now there’s a thought.’ Jonathan Watts, ‘Are accountants the last hope for the world’s ecosystems?’, The Guardian, 28 October 2010.
‘How do you get economists and business people to take . . .’ Ross Gittins, Sydney Morning Herald, 2012
‘Without a focus on a range of capitals, providers of financial capital . . .’ Paul Druckman, ‘Integrated reporting: reshaping corporate reporting for the 21st century’, The Guardian, 5 June 2013.
‘. . . everything will be fungible . . .’ George Monbiot, ‘Can you put a price on the beauty of the natural world?’, The Guardian, 22 April 2014.
PREFACE
Jonathan Watts ‘Can accountants save the planet?’ Jonathan Watts, ‘Are accountants the last hope for the world’s ecosystems?’, The Guardian, 28 October 2010.
‘So it has come to this. The global . . .’ ibid.
Raj Patel’s $200 hamburger, Jane Gleeson-White, Double Entry: How the merchants of Venice shaped the modern world – and how their invention could make or break the planet, Allen & Unwin, Sydney, 2011, p. 223.
Pavan Sukhdev Global Biodiversity Outlook, ibid, p. 247.
Joel Bakan et al, p. 222.
Mervyn King, then accountants will become ‘the profession that enabled . . .’ interview with author.
CHAPTER 1
Robert Solow: ‘You can see the computer age . . .’ Diane Coyle, GDP: A brief but affectionate history, Princeton University Press, Princeton, 2014, p. 126.
Nigel Thrift ‘a moment in human history . . .’ Nigel Thrift in Yann Moulier Boutang, Cognitive Capitalism, translated by Ed Emery, Polity Press, Cambridge, 2011, p. viii.
‘is the conversion of the human resource base . . .’ Robert K. Elliott, ‘The Third Wave Breaks on the Shores of Accounting’, Accounting Horizons, June 1992, 6, 2, p. 66.
‘a powerfully conservative force trapping . . .’ Elliott, ibid, p. 69.
Elliott ‘trying to run my organisation . . .’ Elliott, ibid, p. 69.
‘Much of what users want . . .’ Elliott p. 74.
‘things have changed. For better . . .’ J. Frank Brown in Robert G. Eccles, Robert H. Herz, E. Mary Keegan and David M. H. Phillips, The ValueReportingTM Revolution: Moving beyond the earnings game, John Wiley & Sons Inc., New York, 2001, p. vii.
The authors argued that unless managers . . . ibid, p. 5.
‘At one level sustainability is . . .’ Wayne Visser, Dirk Matten, Manfred Pohl and Nick Tolhurst, The A-Z of Corporate Social Responsibility, John Wiley & Sons Ltd, Chichester, 2010, p. 384.
In accounting terms, according to Eccles and Serafeim . . . Robert Eccles and George Serafeim, ‘A Tale of Two Stories: Sustainability and the Quarterly Earnings Call’, Journal of Applied Corporate Finance, Volume 25, Number 3, Summer 2013, p. 8.
‘A sustainable society is one that . . .’ ibid, p. 66.
‘simply not going to be . . .’ John Elkington in Mervyn King and Teodorina Lessidrenska, Transient Caretakers, Penguin, Parktown North, 2006, p. 2.
Details of ecological economics taken from International Society for Ecological Economics, The, isecoeco.org.
‘This was roughly equal to the 1998 . . .’ ibid, p. 154.
‘It liquidates its capital and calls it income’, Natural Capitalism, p. 5.
‘As Natural Capitalism says, . . .’ ibid, p. 321.
‘What would our . . .’ ibid, p. 9.
CHAPTER 2
‘We cannot face the future with the tools of the past.’ ‘Summary Notes from the Beyond GDP conference’, November 2007.
‘What we measure affects . . .’ Report on the Measurement of Economic Performance and Social Progress, Stiglitz-Sen-Fitoussi Commission, stiglitz-sen-fitoussi.fr/documents/rapport_anglais, 2009.
‘The national accounts are a macroeconomic . . .’ Australian Bureau of Statistics, www.abs.gove.au/ausstats/abs@nsf.
‘The availability of bailout money from the EU . . . ‘ Diane Coyle, GDP: A brief but affectionate history, Princeton University Press, Princeton, 2014, p. 2.
Smith’s view of services . . . ibid, p. 105.
Today, services account for over . . .’ ibid, p. 84.
‘Taking risks is not . . .’ ibid, p. 101.
According to Coyle, because of the way . . . ibid, p. 101.
Even the sober Coyle, whose view . . .’ ibid, p. 104.
‘Consumers pay with time, not just money . . .’ Erik Brynjolfsson, http://digitalcommunity.mit.edu/community/latest_research/blog/2012/09/19/measuring-the-attention-economy.
The anomalies created by the advent of digital technology http://www.progressivepolicy.org/wp-content/uploads/2013/09/09.2013-Mandel_Can-the-Internet-of-Everything-Bring-Back-the-High-Growth-Economy-1.pdf.
One of the serious problems with GDP measures . . . Rosemary D. Marcuss and Richard E. Kane, ‘US National Income and Product Statistics: Born of the Great Depression and World War II’, Survey of Current Business, February 2007, p. 40.
Everett Ehrlich ‘Congress made thinking . . .’ ‘GPI – GDP is killing us’, Linda Baker, 31 May 2010, http://tangibleinfor.blogspot.com/2010/05/gpi-gdp-is-killing-us.html.
“Shrimp on the dinner plates . . .’, ‘Living Beyond Our Means’.
‘So we decided to do a massive . . .’ Pavan Sukhdev, ‘Put a value on nature!’, TED, 16 March 2012.
‘Economics has become the currency of policy’ ibid.
lens of public benefit, ibid.
‘ending poverty and boosting . . .’ Rachel Kyte, ‘An accounting system worthy of Earth Day: natural capital accounting’, Voices, 22 April 2013.
definition of PES from Ecosystem Marketplace, ecosystemmarketplace.com.
‘we needed to generate . . .’ Tony Juniper, – What Has Nature Ever Done for Us? How money really does grow on trees, Profile Books, London, 2013, p. 287.
‘They soon saw that they could estimate . . .’ ibid, p. 287.
‘When [the finance minister] saw . . .’ ibid, p. 288.
‘Its national PSA program receives between . . .’ http://www.ecosystemmarketplace.com/pages/dynamic/web.page.php?section=water_market&page_name=crwb_market.
‘In 1985, only half Costa Rica’s . . .’ Tony Juniper What Has Nature Ever Done for Us? How money really does grow on trees, Profile Books, London, 2013, p. 288.