Peer-reviewed articles 17,970 +



Title: FEATURES OF ACCOUNTING FOR LAND IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT

FEATURES OF ACCOUNTING FOR LAND IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT
Nikolay Katsarski
10.5593/sgem2024/5.1
1314-2704
English
24
5.1
•    Prof. DSc. Oleksandr Trofymchuk, UKRAINE 
•    Prof. Dr. hab. oec. Baiba Rivza, LATVIA
In today's globalized society, it is becoming more and more necessary to include sustainable development ideas in accounting methods. The main concepts of land accounting within the context of sustainable development are covered in detail in this abstract. Sustainable development requires an accounting methodology that goes beyond typical financial measurements since it is defined by the balance of economic, social, and environmental components. We examine how social responsibility, resource efficiency, carbon footprint calculations, environmental impact assessments, and resource efficiency are all taken into account when accounting for land in the framework of sustainable development. Accounting helps to foster responsibility, openness, and well-informed choices when it comes to managing and investing in real estate. In addition, it draws attention to new developments in sustainable land accounting, such as the implementation of global frameworks and standards like the Sustainability Accounting Standards Board (SASB) and the Global Reporting Initiative (GRI). The significance of incorporating sustainability principles into land accounting practices to address the issues of climate change, resource depletion, and social equity. By doing so, it will help to advance sustainable.
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[4] Galyna Ripka, Yaroslav Bielousov, Levgen Maznev (2024), "Achieving Sustainable Development Goals in Conditions of Rational Expectations by Achieving a Balance of Interests of Education and Production in the Field of Light Industry During Troubled Times of Pandemic and War"
[5] Yin Ma, M. Zheng, Xin-qi Zheng, Yi Huang, Feng Xu, Xiaoli Wang, Jiantao Liu, Yongqiang Lv, Wenchao Liu (2023), "Land Use Efficiency Assessment under Sustainable Development Goals: A Systematic Review" [5
[6] Yin Ma, M. Zheng, Xin-qi Zheng, Yi Huang, Feng Xu, Xiaoli Wang, Jiantao Liu, Yongqiang Lv, Wenchao Liu (2023), "Land Use Efficiency Assessment under Sustainable Development Goals: A Systematic Review"
[7] Richard Cowell, Susan Owens (2005-07-05), "Land and Limits", Routledge
[8] Yuan Tian, Xiuyi Shi (2024), "Analysis of Dynamic Evolution and Driving Factors of Low-Carbon Utilization Efficiency of Cultivated Land in China"
[9] System of Environmental-Economic Accounting 2012—Central Framework United Nations ISBN: 987-92-1-161563-0
[10] (Burhan Reshat Rexhepi, Flutura Gagica Rexhepi, Mejreme Krasniqi Sadiku, Bardhyl Dauti (2024), "Ecosystem services of forests and their economic valuation: Prospects for sustainable development"
[11] P. Len, M. Maciag, Klaudia Maciag (2023), "Design of an Automated Algorithm for Delimiting Land Use/Soil Valuation Classes as a Tool Supporting Data Processing in the Land Consolidation Procedure"
[12] Aura Andrea Diaz-Duarte, Gabriel Puron-Cid, J. Sainz-Santamaria, Marco Eliseo Rivera-Martinez (2024), "Circular economy in business, management, and accounting: A bibliometric study of the construct"
[13], Monica Edwards-Schachter, Hector Gonzalo Ordonez-Matamoros (2023), "Editorial Presentation - Perspectives on innovation governance: challenges and dilemmas" [14] Варламов, А А., Гальченко, С А., & Bogdanova, O. (2018, December 14). Theoretical and methodological foundations for formation of sustainable land management system. IOP Publishing, 451, 012141-012141. https://doi.org/10.1088/1757-899x/451/1/012141
This paper and the dissemination of its results are supported in part by the Sofia University Science Fund Project N 80-10-130/16.04.2024" Opportunities and Development Prospects for Accounting and Accounting Education in the Context of Sustainable Development".
conference
Proceedings of 24th International Multidisciplinary Scientific GeoConference SGEM 2024
24th International Multidisciplinary Scientific GeoConference SGEM 2024, 1 - 7 July, 2024
Proceedings Paper
STEF92 Technology
International Multidisciplinary Scientific GeoConference Surveying Geology and Mining Ecology Management, SGEM
SWS Scholarly Society; Acad Sci Czech Republ; Latvian Acad Sci; Polish Acad Sci; Russian Acad Sci; Serbian Acad Sci and Arts; Natl Acad Sci Ukraine; Natl Acad Sci Armenia; Sci Council Japan; European Acad Sci, Arts and Letters; Acad Fine Arts Zagreb Croatia; Croatian Acad Sci and Arts; Acad Sci Moldova; Montenegrin Acad Sci and Arts; Georgian Acad Sci; Acad Fine Arts and Design Bratislava; Russian Acad Arts; Turkish Acad Sci.
529-536
1 - 7 July, 2024
website
10014
accounting for land, land account structure, ESG

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