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Accounting framework for economic and environmental indicators

Accounting framework for economic and environmental indicators

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... challenge is now to familiarize policy-makers with the capacity of these accounts to capture the environmental sustainability of economic activity. 2 Table 1 is a 'hybrid'-physical and monetary-accounting framework, which can be considered the centrepiece of the revised SEEA. The table shows the main physical indicators in italics. ...

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... Dimensions of Energy Sustainability Since the Brundtland Report in 1987, motivation has been promoted. Following that, several efforts were made to capture various aspects of energy sustainability by merging renewable and conventional sources in order to revolutionize the future (Pinter et al., 2005;Patlitzianas et al., 2008;Singh et al., 2012;Petrillo et al., 2016;). Renewable energy sources, including solar, wind, hydro, geothermal, and biomass, play a pivotal role in addressing climate change by emitting minimal to no greenhouse gases, a primary driver of environmental shifts. ...
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... Since the term "sustainable development" was coined in the 1987 report "Our common future" (World Commission on Environment and Development 1987), efforts have been made to monitor and track progress on the different fields of sustainable development across sectors, mainly by using sustainable development indicators (SDIs). This resulted in large numbers of possible indicators with little or no guidance for individuals or organizations in choosing the most relevant ones, or as Pinter et al. (2005) termed it, an "Indicator Zoo." ...
... This changed somewhat with the advent of the Millennium Development Goals and eventually the UN SDGs (United Nations 2015) and their respective indicator sets, both gaining wider global acknowledgement; but the situation today remains largely the same. It is still challenging for actors across sectors to choose in which way they monitor sustainability or compare indicators to find the ones best suited to assess their efforts towards sustainability (Pinter et al. 2005;Rasche 2010). So, the challenge is not to find indicators, but rather to know which ones to choose. ...
... In Pinter et al. (2005), the term "zoo" has been used to describe chaos and lack of structure. What if we used the term in a different way? ...
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... To ensure the relevance of indicators and facilitate effective communication with decision-makers and the public, experts should focus on establishing a clear relationship between the indicators and the underlying facts they represent [38]. Pintér et al. (2005) [39] and Krellenberg et al. (2010) [40] argued that a smaller set of indicators holds greater relevance for decision-making. However, given the diverse range of goals and targets, relying solely on a limited number of indicators that decision-makers can easily comprehend is unrealistic [39,40]. ...
... To ensure the relevance of indicators and facilitate effective communication with decision-makers and the public, experts should focus on establishing a clear relationship between the indicators and the underlying facts they represent [38]. Pintér et al. (2005) [39] and Krellenberg et al. (2010) [40] argued that a smaller set of indicators holds greater relevance for decision-making. However, given the diverse range of goals and targets, relying solely on a limited number of indicators that decision-makers can easily comprehend is unrealistic [39,40]. ...
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... Zhvillimi i qëndrueshëm kërkon mbi të gjitha matje sasiore të nivelit të qëndrueshmërisë për të vlerësuar se në çfarë mase po arrihet qëndrueshmëria, për të ndjekur progresin drejt qëndrueshmërisë dhe për të siguruar informacione dhe udhëzime për projektet e zhvillimit të qëndrueshëm të problemit të marrë në analizë (Kates et al., 2005). Nevoja për të vlerësuar qëndrueshmërinë ka rritur zhvillimin e qasjeve dhe mjeteve të ndryshme të matjes, të cilat përfshijnë tregues, standarde, auditime, indekse, parametra të kontabilitetit, vlerësimin e vlerësimit apo edhe sisteme të tjera raportimi (Pintér, 2005). Treguesit e qëndrueshmërisë gjithnjë e më shumë njihen si mjete të dobishme dhe janë zbatuar gjerësisht për të matur dimensione të ndryshme të qëndrueshmërisë. ...
... Accordingly, core targets and indicators that they should jointly implement were selected. A set of headline indicators are useful as a monitoring tool to track and explain progress of SDGs at the regional and local level and provide a reference framework to identify priorities for policy action (Pinter, Hardi, and Bartelmus 2005;Lafortune et al. 2020;Perić, Hofmarcher, and Simon 2018). The shared SDGs indicators also promote mutual learning and accountability by allowing municipalities to compare performance with each other. ...
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This study aims to develop and evaluate the indicators of Sustainable Development Goals (hereafter SDGs) for local governments in Gyeonggi Province, South Korea from the perspective of the glocal (global + local) mainstreaming of SDGs and localization. Through surveys and focus group meetings, 35 SDGs indicators that are to be implemented by both the Gyeonggi Provincial government and 31 separate local governments were selected and an overall index was calculated by standardizing 27 indicators whose statistical data was made available at the local level. Through the comparative analysis of the fuzzy-set, this paper revealed the four ideal types along with the arrangement of two variables, the socio-economic SDGs index (S) and the environmental SDGs index (E), which are derived from the thirty-one local governments. In short, some examples of this arrangement are the Type 1 (S*E: “sustainable local gov.”) including Hanam City (fuzzy score, 0.729); Type 2 (S*e: “imbalanced local gov.(I)”) including Hwaseong City (0.862); Type 3 (s*E: “imbalanced local gov.(II)”) including Gapyeong County (0.922); and Type 4 (s*e: “unsustainable local gov.”) including Pyeongtaek City (0.650). As a result, this paper suggests policy priority should be placed on the local governments of Type 4 where all three dimensions of sustainable development pose challenges. Furthermore, it is important for Type 2 and Type 3 to enhance policy coherence for sustainability as the gap between socio-economic and environmental sustainability appears wide.