Economics, equity and sustainable development

As a fashionable catchword, ‘sustainable development’ has provoked a large but nebulous literature. In the interests of communication and relevance it is necessary to narrow down the various definitions that have been given and show how a revised conception of sustainable development can be integrated into practical decisionmaking. This article suggests one approach. Sustainable development is categorized by economic change subject to ‘constancy of the natural capital stock’—the stock of environmental assets is held constant while the economy is allowed whatever social goals are deemed appropriate. Such a rule, which has its own difficulties, accommodates the main concerns of the advocates of sustainability—equity between generations, equity within a generation, economic resilience to external shocks, and uncertainty about the functions and values of natural environments in social systems. It may also accommodate some of the concerns of the ‘deep ecology’ movement by respecting rights in nature.     

Domestic futures and sustainable residential development

Domestic ‘futures’ have been a long time coming. This paper questions the extent to which futuristic ‘vision’ linked to the rhetoric and sentiment of ‘sustainable development’ and the ‘livable city’ inform town and regional planning in England and Canada. Despite official commitment to ‘environmental’ objectives and media interest in ‘ecotech’ residential development, markets institutions and behaviour lag behind what is technically possible. Planning guidance encourages homes with less environmental impact. But this message has not reached most residential consumers. Is lack of mass markets in low impact housing a flaw in Government regulation, evidence of the cynical nature of official rhetoric, or proof of gradual product development as society redefines what is expected of living spaces? Or is it unwise to expect too much change in attitudes to property, or for innovation to come soon?     

罗马擒贼记

一到了罗马就有事。 第一天晚上回来时在旅馆附近遇上了冒牌警察的欺诈,损失不大,受惊不小,还折腾了若干小时赶去警察局报案。 第二天一早刚上公共汽车,心里就有些发毛,可是又无从说起。 堂堂罗马市中心最热闹地段的巴士里面竟然会没有冷气！而且是在     

Accounting and sustainable development: An exploration

As the social and environmental impacts of human activity have become more evident, the role of sustainable development as an organising principle in a variety of policy contexts and over multiple scales has become central. There are, at least, two implications that emerge from this observation. First, morally infused problems that need to be addressed have become more intractable, requiring innovation in our modes of thinking. Second, new spaces have emerged where the academy might explore how knowledge is created, validated and translated (or not) alongside policy and practice settings. One outcome of these trends has been the emergence of a stream of work (sustainability science) which investigates how disciplines might develop knowledge that progresses sustainable development. The aim of this paper, in line with the focus of the special issue, is to explore what possibilities emerge for accounting in light of a sustainability science approach. To achieve this end the paper starts with an exploration of the frustrations expressed in the literature over the perceived lack of progress made by social and environmental accounting towards addressing sustainable development. The paper then introduces sustainability science with the aim of imagining how an accounting for sustainable development might emerge. The paper closes with two illustrations of how a sustainability science approach to accounting could develop.     

Utopian thought and the politics of sustainable development

This article argues that utopian thought is a necessary condition for the politics of sustainable development. Since utopian thought has so far been constrained by some typically Western features from the era of modernity, this requires a shift that transcends the following three fundamental aspects: the notions of fixed truth, fixed territoriality and fixed final goals for politics. The article argues that the concept of global sustainable development can entail three new elements of utopian thought: the disintegration of fixed territoriality, a never-ending story, and prismatic blueprints. Using these elements, utopian thought can provide transformative power, so that politics and policymaking can meet contemporary global challenges to development and the environment.     

可持续发展框架下的环境会计问题研究--兼论会计账户与会计报表的"绿色化"

我国可持续发展战略对环境会计提出越来越高的要求。环境会计账户体系的设置要求推进会计账户的“绿色化”，建立绿色资产账户、绿色负债账户、绿色支出账户、绿色收益账户；环境会计报表披露要求推进会计报表的“绿色化”，建立绿色资产负债表，绿色利润表和绿色现金流量表。     

Enacting the vision for sustainable development

Utopia, as a concept, is now used with varying intentions, engendering semantic confusion. When substituted with the notion of visioning, it can be also problematic, if sometimes for different reasons. An implicit engagement in visioning is examined in a community-based futures process for creating a strategy for the sustainable management of natural resources in the Mary River catchment, in Queensland, Australia. It is found that visioning, if it can be binding and impelling for common-interest groups, can be just as unrealistically utopian, or as slippery as the scaly creatures it is trying to protect, when applied afresh to a community exploring change from a variety of initial ideals and needs. It may be seen as an emergent property of active learning.     

Policies and strategies for sustainable development in Bangladesh

The concept of sustainable development, its relevance for Bangladesh, and policies and strategies for promoting it in Bangladesh are discussed. Economic growth, population growth, mobilization of resources, the role of women, devolution and decentralization, equity and protection of the environmental base are treated as key issues, with emphasis given to the effective implementation of strategies for promoting sustainable development.     

银行的社会责任和可持续金融模式——从能效融资得到的启示

2007年6月7日,英国《金融时报》和国际金融公司联合颁发全球2006年度"可持续金融奖",表彰领先并创新于将社会环境目标和银行治理、业务模式相融合的优秀银行.兴业银行最终获得年度"可持续金融交易银奖",这是中国银行业首次获此荣誉.此文以兴业银行与国际金融公司能源效率融资合作项目为例,探讨银行的社会责任与可持续金融模式.     

人力资源激励与会计师事务所可持续发展——兼论人力资源价值计量与披露

随着我国会计师事务所脱钩改制工作的全面完成,会计师事务所之间的竞争日益激烈,联合、合并之风盛起.我国加入WTO后,伴随而来的必将是我国服务市场的开放,而会计等中介服务是服务市场的重要组成部分.在机遇和挑战并存的同时,可持续发展问题是摆在每一个会计师事务所面前的一个紧迫的课题.人力资源是会计师事务所的主要资源,由智力资本和文化资本组成.智力资本和文化资本是会计师事务所可持续发展的前提和利润的源泉,因此,如何激励人力资源是解决会计师事务所可持续发展的关键问题.本文依据企业理论,分析了会计师事务所人力资源激励的几种方式及其作用,并探讨了事务所人力资源价值的计量问题.     

商业银行可持续发展研究

平静的河面下其实处处滚动着汹涌的潜流和埋伏着危险的暗礁。看似非常风光的商业银行,一旦外部环境发生剧变,或者内部发生重大违规事件,就可能顷刻间轰然倒下。东南亚金融危机和美国次贷危机间大量银行的倒闭便是明显的例证,百年老店巴林银行仅仅因为一名交易员的违规操作而瞬间毁灭则堪称一绝。     

传承清洁理念，让发展可持续—2012清洁发展国际融资论坛暨2012十大绿色创新企业颁奖典礼举行

2012“十大绿色创新企业”的评选活动从《国际融资》杂志评选项目工作组征集、筛选到20家入围企业的推出,最终由41位评委评议、5．fA独立评审专家复议,评选出2012“十大绿色创新企业”。对这些当选企业,《国际融资》杂志主编李路阳评价说：“这是一群脚踏实地、以坚忍不拔的毅力从事高尚事业的企业。上苍给了人类纠错的机会,而这些绿色创新企业就是人类纠错的领航者”     

Does sustainable development lead to sustainability?

The shortcomings and contradictions of the present understanding of sustainable development as a concept and a strategy suggest that the very idea of sustainable development must be subjected to the most thorough-going reevaluation. In rejecting simplistic versions of sustainable development strategy, this paper offers the strategy of sustainable cities both as an alternative strategy and as a catalyst to long-term global sustainability. In so doing, it seeks not to replace all components of the strategy of sustainable development but instead to place them within a restructured strategic framework locating the design and building of sustainable cities at its centre.     

创新转型 科技支撑 实现持续发展

2009年,进出口银行加快基础设施和应用系统建设,完善运行管理体系,在日常运维安全稳定的基础上,圆满完成国庆60周年信息安全保障工作,在信息化建设方面取得新进展,信息化水平不断提高,信息化建设步入快车道。     

中国城市可持续发展面临的挑战与建议

中国社会科学院财经战略研究院、中国城市百人论坛、社会科学文献出版社与中国社会科学院城市与竞争力研究中心前不久在北京发布了《城市竞争力蓝皮书：中国城市竞争力报告N o.13》（以下简称：蓝皮书）。蓝皮书指出,传统城镇化模式已不可持续,城市的可持续发展正面临严峻的问题与挑战,同时为中国城市体系发展提出了五大建议。     

国有商业银行可持续发展问题研究

本文研究我国国有商业银行可持续发展问题。     

青海省矿产资源产业可持续发展研究初探

本文从青海省矿产资源产业现状出发,在深入分析了其中存在的问题的基础上,提出了矿产资源产业实施可持续发展的对策与构想,对青海省矿产资源产业实现可持续发展具有一定的指导与实践意义。