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FEATURES OF ACCOUNTING FOR LAND IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT
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Nikolay Katsarski
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10.5593/sgem2024/5.1
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1314-2704
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English
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24
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5.1
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• Prof. DSc. Oleksandr Trofymchuk, UKRAINE
• Prof. Dr. hab. oec. Baiba Rivza, LATVIA |
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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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conference
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Proceedings of 24th International Multidisciplinary Scientific GeoConference SGEM 2024
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24th International Multidisciplinary Scientific GeoConference SGEM 2024, 1 - 7 July, 2024
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Proceedings Paper
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STEF92 Technology
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International Multidisciplinary Scientific GeoConference Surveying Geology and Mining Ecology Management, SGEM
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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.
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529-536
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1 - 7 July, 2024
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website
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10014
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accounting for land, land account structure, ESG
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