The importance of accounting-integrated information systems for realising productivity and sustainability in the agricultural sector

Agricultural information systems are an integral part of modern farming and are helping to make a significant contribution to improved farm productivity and profitability. To date, however, there has been a failure to integrate accounting information systems with on-farm data, despite today’s farmers facing unprecedented and interconnected economic and resource pressures. This study explores this problem in more detail, defines the objectives of the solution and develops a model of integrated accounting and agricultural information systems, drawing on a ‘fads and fashions’ framework and advancing our understanding of bundled innovations. Using data from a participatory case study in Australian potato farming, the study integrates accounting data with soil moisture and climate data to track, alert and inform irrigation decisions. Development of preliminary digital software based on the model demonstrates how cost-informed tracking, alerts and forecasting can be supported by bundling accounting information systems and sensing technology. In doing so, the model extends the fads and fashions framework for agricultural information systems and demonstrates how accounting information can be the key for improved water productivity, profitability and agricultural sustainability.     

Integrated modeling for exploring sustainable agriculture futures

Sustainable agriculture meets human needs for food, enhances the quality of life of people, protects the integrity of natural systems, and is economically profitable. Making a transition to agricultural sustainability involves difficult choices and an understanding of the complex trade-offs associated with different agricultural pathways. In this paper, we describe the development and application of a decision support tool—AgFutures—for exploring alternative futures for agricultural sustainability in the Lower Mainland of British Columbia. The main core of the model is simulation of future land-use changes in different scenarios and assessment of social, economic and environmental consequences under these scenarios. Evolution of land-use is simulated as a result of not only biophysical conditions but also as a result of human behaviour and choices, specifically related to lifestyle, agricultural management practices and institutional policies. Eight different scenarios are generated and compared for their impacts on sustainability in the Lower Mainland.AgFutures helps users to identify desirable future scenarios and the set of choices and trade-offs that they are willing to accept. Identification of these allows decision-makers to formulate policies that would lead to achieving the goals of sustainable agriculture. The novel aspect of this model lies in its design and methods, which represent a balance between the need for rigour and the need for a tool that can be used by a wide array of users.     

The behavioral basis of policies fostering long-run transitions: Stakeholders,limited rationality and social context

Writings on sustainability transitions generally pay slight attention to the specific behavioral characteristics of individuals, groups and organizations. This paper examines how modern insights about bounded rationality, social interaction and learning can contribute to making transition polices more effective in addressing barriers and opportunities to realize a sustainability transition in the near future. We argue that the behavioral underpinnings of features like lock-in, surprises in innovation systems and network interactions have been insufficiently elaborated and connected to policy design. We identify and illustrate the most important behavioral features of relevant stakeholders in transition processes. By focusing on behavioral features at both individual and organizational levels, we arrive at recommendations for policy makers regarding important barriers to change and how to overcome these. Specific policy insights are offered at multiple levels, for different stakeholders, and associated with both behavioral biases and social interactions. The analysis combines insights from the literatures on sustainability transitions, “environmental–behavioral economics”, and behavioral foundations of learning and innovation. Our framework may serve as a basis for coherent behavior studies of transitions that otherwise run the risk of being ad hoc. This will improve conditional forecasting of system responses to transition policies.     

Navigating towards sustainable development: A system dynamics approach

Traditional fragmented and mechanistic science is unable to cope with issues about sustainability, as these are often related to complex, self-organizing systems. In the paper, sustainable development is seen as an unending process defined neither by fixed goals nor by specific means of achieving them. It is argued that, in order to understand the sources of and the solutions to modern problems, linear and mechanistic thinking must give way to non-linear and organic thinking, more commonly referred to as systems thinking. System Dynamics, which operates in a whole-system fashion, is put forward as a powerful methodology to deal with issues of sustainability. Examples of successful applications are given.Any system in which humans are involved is characterized by the following essential system properties: Bounded rationality, limited certainty, limited predictability, indeterminate causality, and evolutionary change. We need to resort to an adaptive approach, where we go through a learning process and modify our decision rules and our mental models of the real world as we go along. This will enable us to improve system performance by setting dynamic improvement goals (moving targets) for it.Finally, it is demonstrated how causal loop diagrams can be used to find the leverage points of a system.     

HIstorical perspective and environmental cost-benefit analysis

This article is concerned with the analytical as well as political strengths and weaknesses of the application of cost-benefit techniques in cases of environmentally sensitive projects, and highlights the historical perspective against which the rapid development of the modern age can be evaluated. When environmental conflict is considered in its historical/futurological dimension, a more deterministic point of view becomes acceptable. This point of view entails the notion that micro-environmental decision makers are compromised by macro-environmental parameters-both technological change and economic and demographic momentum-over which they have no control. Environmental policy, therefore, appears to call for macroenvironmental direction. In the absence of such direction, cost-benefit economists may find themselves forced to provide the right solutions for the wrong problems, with perhaps disconcerting prospects for the long-run future of the man-nature relationship.     

Sustainability as Adaptability

Most corporations now view sustainability as a key requirement for competitive advantage, but few claim to have achieved it. One of the key obstacles separating intention from execution is that the sustainability frameworks employed by companies tend to be insufficiently clear, precise, or comprehensive to guide decision making. One of the most pressing challenges for corporate leaders today is, of course, to sustain the economic viability of the core businesses. But given the implicit “beyond business” focus of most sustainability efforts, corporate executives would be better served by a more integrated, holistic framework—one that enables them to make tradeoffs among the economic, social, and ecological aspects of business. This article introduces such a framework—one that redefines sustainability as the ability of companies to adapt to change in three different spheres of operation—ecological, social, and economic—with a near‐term as well as a longer‐term planning horizon. Without such adaptation, business models become obsolete for reasons that can range from economic failure, to competitive inferiority, to social or ecological limits. This ability to adapt can be measured and valued by using the BCG Adaptive Advantage Index, a composite measure of corporate performance during market downturns. The BCG analysis also shows that although the most adaptive companies tend to report lower profits and have lower values during periods of relative stability, such companies perform consistently better over full cycles. Creating social and ecological value alone doesn't automatically confer economic rewards, but—with the right business model and capabilities—it can. The authors explore some of the business model archetypes that successfully achieve this “co‐optimization.”     

Monitoring the future. Building an early warning system for the Dutch Ministry of Justice

To determine the sustainability of the policy, an Early Warning System (EWS) has been developed for the Dutch Ministry of Justice. An EWS is used to monitor various developments and to place them within the perspective of future scenarios. Without actually predicting the future, this makes it possible to determine which scenario is the most relevant at any given moment, allowing the department to adapt its policies. Regular modifications to the EWS make it possible to monitor in the direction of which scenario society appears to be moving. This creates a path to the future with which the sustainability of (new) policies can be tested periodically.     

Emerging technologies in favour of sustainable agriculture

European agricultural systems are going through a modernisation process involving radical structural changes. To tackle these important challenges, technology foresight has been employed as a systematic, participatory, intelligence gathering exercise focusing on future R&D investments in sustainable agricultural systems and green technologies. Because reliable data on emerging technology are scarce, any assessment has to be based to a large extent on qualitative methods and on an operational conception of sustainability using priority indicators. The paper describes the Danish Green Technological Foresight on Environmental Friendly Agriculture (GTFEFA). It treats this as a case study and examines the way in which a group of interested parties arrived at recommendations on the application of a number of emerging agriculture-related technologies. Two questions are then addressed: Can technological foresight simultaneously: (1) systematically describe and evaluate the consequences of employing emerging technologies in order to choose between alternatives, and (2) prioritise investments in emerging technologies so as to favour innovation. The discussion here is intended to help meet the challenge of operationalising the term ‘sustainability’, so that environmental friendly agricultural technology can be assessed against priority indicators. Finally, it is suggested that, provided that clear criteria for assessing the sustainability of emerging technologies are identified and made explicit, technology foresight offers a space for dialogue and exploration in contested territory.     

Confronting tourism's environmental paradox: Transitioning for sustainable tourism

Tourism requires environmental resources as core ingredients and compelling backdrops for the production of tourism experiences. Paradoxically it also depends on the protection of the ecological integrity of these features for sustained competitiveness. This ‘resource paradox’ has epitomized relationships between tourism and the environment for decades. However, unprecedented reportings of the frequency, severity and persistence of adverse weather conditions; climate change; natural disasters; disease outbreaks; and various forms of environmental pollution, cumulatively highlight the urgency for more systematically managing tourism's resource paradox. This paper characterizes the industry's environmental and sustainability performance, and suggests planning and management approaches that will be needed to move it towards a more sustainable future. It uses a case study of ‘sustainability-focused’ tourism destination planning to illustrate the type of collective actions that must occur if the industry is to successfully manage tourism's challenging environmental relationships. It is argued that more collective and vision-oriented approaches to tourism industry planning are needed to address broader and more pervasive environmental and sustainability challenges.     

Sustainable development and the market : A framework for analysis

The environment has been confined to the margins of most research in the social sciences, particularly theoretical work on development. One consequence is that the environment has lacked an historical focus, which would allow us a broader, more comparative view of how nature is transformed under the impact of capitalist development. The object of this article is to sketch out such a framework, beginning with ‘autochtonous’ societies, in which sustainability, rather than development, is the key characteristic. The role of the market in transforming such societies is explored through a typology of social and environmental systems. In the light of the transformation of environmental goods, made necessary by market accumulation, the role of ‘environmental management’ is considered, and found to be inadequate. Sustainability, as a concept, needs to be related to the role of the market within the process of development itself.     

The missing link: Bringing institutions and politics into energy future studies

Energy future studies can be a useful tool for learning about how to induce and manage technical, economic and policy change related to energy supply and use. The private sector has successfully deployed them for strategic planning, examining key parameters such as markets, competition and consumer trends. However in public policy, most energy future studies remain disconnected from policy making. One reason is that they often ignore the key political and institutional factors that underpin much of the anticipated, wished-for or otherwise explored energy systems developments. Still, we know that institutions and politics are critical enablers or constraints to technical and policy change. This paper examines how analytical insights into political and institutional dynamics can enhance energy future studies. It develops an approach that combines systems-technical change scenarios with political and institutional analysis. Using the example of a backcasting study dealing with the long term low-carbon transformation of a national energy system, it applies two levels of institutional and political analysis; at the level of international regimes and at the level of sectoral policy, and examines how future systems changes and policy paths are conditioned by institutional change processes. It finds that the systematic application of these variables significantly enhances and renders more useful backcasting studies of energy futures.     

Using scenarios to explore UK upland futures

Uplands around the world are facing significant social, economic and environmental changes, and decision-makers need to better understand what the future may hold if they are to adapt and maintain upland goods and services. This paper draws together all major research comprising eight studies that have used scenarios to describe possible futures for UK uplands. The paper evaluates which scenarios are perceived by stakeholders to be most likely and desirable, and assesses the benefits and drawbacks of the scenario methods used in UK uplands to date. Stakeholders agreed that the most desirable and likely scenario would be a continuation of hill farming (albeit at reduced levels) based on cross-compliance with environmental measures. The least desirable scenario is a withdrawal of government financial support for hill farming. Although this was deemed by stakeholders to be the least likely scenario, the loss of government support warrants close attention due to its potential implications for the local economy. Stakeholders noted that the environmental implications of this scenario are much less clear-cut. As such, there is an urgent need to understand the full implications of this scenario, so that upland stakeholders can adequately prepare, and policy-makers can better evaluate the likely implications of different policy options. The paper concludes that in future, upland scenario research needs to: (1) better integrate in-depth and representative participation from stakeholders during both scenario development and evaluation; and (2) make more effective use of visualisation techniques and simulation models.     

基于国际竞争的农业生产方式与财政信贷政策优化

本文通过中美两国主要农产品成本结构差异对竞争的影响分析,揭示了转变农业生产方式的深层原因和重要意义,从而阐明在我国必须采取全方位的财政和金融信贷政策,加快农业生产资本积累,促进农业机械和科技的应用,改进农业生产方式,增强我国粮食产品的国际竞争优势.     

Social capital,social capacity and social carrying capacity: Perspectives for the social basics within environmental sustainability

This article aims to contribute to the continued development of a coherent theory and practical implementation of sustainable development in the social context. It does so by presenting a systematic discussion on ‘social capital’, ‘social capacity’ and ‘social carrying capacity’ under the umbrella of environmental carrying capacity regarding environmental sustainability. Based on an in-depth literature review, the relationship between social capital and human capital is assessed in detail, the overlap between the social capacity approach and different capability approaches closely discussed and the use as well as the meaning of social carrying capacity in science and in practice for environmental sustainability is more intensively explored. In summary, the results of the analysis provide for all the three assessed terms an innovative variety of possible new contributions to future policy proposals and research priorities for social sustainability regarding population growth, social riots, overwork and technical overload obeying the environmental limits.     

Tourism at Costalegre,Mexico: An ecosystem services-based exploration of current challenges and alternative futures

Tourism, as all human activities, is dependent on the natural environment and its respective ecosystem services (ES). Different user groups manage and consume these touristic ES differently, resulting in discrepancies and potential conflicts. Despite the urgency to find inclusive local approaches for sustainable development, tourism studies still analyze socio-economic and ecological impacts separately and lack integrated social–ecological approaches to improve foresight in tourism planning. Based on a growing concern regarding the future of Costalegre on the Jalisco coast of Western Mexico, we analyze through interviews, surveys, and participant observation the dependence of tourism on specific ecosystem services and conduct a scenario analysis which shows present and future implications for the social–ecological system. Furthermore, this analysis shows in detail how different scenarios change ES provision and people's livelihoods. Key findings include identifying freshwater provision and cultural ES as the most important touristic ES. At a regional scale, peasants in ejidos are the main ES stewards, whereas high-class tourism facilities constitute important local stewards. Benefits, mainly access to freshwater and the beach, are unequally distributed, provoking conflicts among different ES user groups that may escalate in the near future. Improved communication between all user groups and strengthening of key political actors seem to be the most immediate recommendations to ensure the long term sustainability of this particular region. This work may contribute to improved planning and decision-making as our ES based scenarios are a first step to integrate social–ecological knowledge into improved decision-making. At a local scale, the study reveals the most likely future development options and their social and ecological consequences. It could also serve as a baseline for informed policy making.     

Characterizing desired futures of Canadian communities

In sustainability research and practice, one method widely used in exploration is visioning, in which desirable sustainable futures are articulated and explored in depth. Communities across Canada have used this method to develop collective desirable futures, in many cases to provide an end goal for local sustainable development. In this paper, we conduct a meta­-analysis of desired futures created by communities across Canada with the aim of identifying regional commonalities according to the three pillars of sustainability, social, environmental, and economic. Although sustainability demands a balance between its social, economic and environmental components, Canadians futures apparently place the greatest importance on social aspects with 338 desires against 222 and 230 respectively for economic and environmental sustainability. Community (105); Infrastructure, development, and transportation (126); and Natural environment (157) are the categories most frequently recorded within each of the three components of sustainability. The meta­analysis also noted significant differences amongst regions. The study was conducted in the context of an initiative known as the Sustainable Canada Dialogues that mobilized 60+ scholars from across the country around a consensus on science ­based, viable solutions for greenhouse gas reduction. Our results suggest that climate policy that simultaneously reduces greenhouse gas emissions while enhancing some of the key aspects of social sustainability would be attractive to many Canadians.     

A Primer on Global Environmental Change

This paper sets out the science behind global environmental change, defined by the US Global Change Research Act as ‘changes in the global environment (including alterations in climate, land productivity, oceans or other water resources, atmospheric chemistry, and ecological systems) that may alter the capacity of the Earth to sustain life’. We explain why there is still scepticism about the science in the business world and introduce eight gestalt shifts that are likely to change how executives think about environmental change and the threats and opportunities such changes present. The paper concludes with future research directions on business and global environmental change and outlines how the business case for investment in clean technology means that the transition to clean tech is inevitable.     

Utopian and dystopian thought in climate change science and policy

Climate change policies are increasingly seen as integral to sustainable development policies. This article examines how visions of future society have been employed in climate science and multilateral negotiations. Using elements of utopian and dystopian thought, we have categorized UNFCCC documents, IPCC assessments, and special reports and peer-reviewed climate policy articles. Our results indicate that utopian thinking surfaces with reference to sustainable development and emissions scenarios. Such visions of future society fall into three categories: projections, dystopian thought, and utopian thought. Dystopian thought is mainly evident in the rhetoric of various actors, and is used to spur action or inaction, to avoid either economic catastrophe by acting too fast or ecological catastrophe by not acting fast enough. Utopian elements in climate change science and policy refer to decoupling greenhouse gases and economic growth, evenly distributing the benefits of economic globalization, and smoothing technological development. The present piecemeal invocation of sustainable development concepts in climate science and policy emphasizes the difficulties of integrating environmental, social, and economic concerns. The article concludes that utopian thinking regarding sustainable development could result in more integrated and holistic visions of future society in climate science and policy.     

Sustainability Reporting by New Zealand's Local Governments

This study examines New Zealand (NZ) local government's sustainability disclosure during the five years prior to changes in the legislative environment through the introduction of the Environmental Reporting Bill. Local councils appeared to persistently increase their social and environmental disclosure practices in view of the forthcoming Bill. This is consistent with the underpinnings of legitimacy theory in that pending legislation may introduce restrictive policies and rules in the future that are not consistent with current reporting practices. The highest reporting categories were public agency and the environment, which indicates councils’ drive to maintain legitimacy. Further, the results show that local government environmental reporting focused on non‐monetary, and to a lesser extent monetary, information. In the absence of mandatory guidelines, the results also indicate that NZ local councils have voluntarily reported sustainability information consistent with GRI indicators.     

Opportunities and challenges of the ecosystem approach

Humanity will continue to struggle with solving its existential problems in the future if command-and-control continues as the predominant approach to environmental and natural resources management. Recognizing the ecosystem perspective, complex adaptive systems (CAS) theory and transdisciplinary collaboration as conceptual opportunities to developing innovative and socially robust solutions is an important step in the right direction. However, because ecosystems are constantly evolving, human co-development has to account for inherent ecological uncertainty. Thus, sustainability depends on a continuous reevaluation of objectives, continuous knowledge generation, stakeholder involvement and a deeper understanding of evolving social and ecological dynamics. These requirements of continuity are hardly met by current approaches consisting of consecutive transdisciplinary projects focused on solving the most urgent problems of mismanagement at hand. Therefore, in this paper we argue for an organizational setup when pursuing an ecosystem approach and outline essential characteristics, inherent opportunities and fundamental challenges. Promising benefits of this approach include tested yet proactive interventions, public credibility, resource efficiency, long-term relationship building, community participation and ultimately sustainable development. Thereby, sustainability is aspired to and supported by a shared vision, organizational co-evolution, an organizational culture promoting innovation and an external autonomy to self-organize.