e-journal

Measuring the (un-)sustainability of industrial biomass production and use

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Purpose – The purpose of this paper is to explore the scope of applications and benefits of
sustainability accounting for the production and industrial use of biomass as an energy source and
substitute for fossil-fuel use. As environmental degradation and unacceptable social impacts not
only increase from the production and use of fossil-fuel based energy, but also from alternative energy
sources, the monitoring, controlling and measuring of the (un-)sustainability of alternative energy
production and use emerges as an area in critical need of research.
Design/methodology/approach – The paper presents a review of the issues surrounding the
accounting for the (un-)sustainability of industrial biomass production and use, considering what
biomass is, the current and forecast importance of industrial biomass, different approaches to its
production, and the subsequent measurement and monitoring of its potential (un-)sustainability.
Findings – The paper finds that it is insufficient to conclude in general terms, as is often done or
assumed in policy documents and statements, that industrial production and use of biomass is
sustainable (or unsustainable) and that accounting for biomass must recognise the broader ecological
and social system of which the production and use form a part. A further finding of the paper is that
from agricultural or industrial production of biomass through to consumption and industrial use of
biomass, the accounting issues surrounding biomass production and use are essential to determining
its (un-)sustainability.
Originality/value – The paper provides an overview of the importance of and problems with the
production of biomass for industrial use, and related sustainability issues. It discusses possibilities
for and limitations of accounting to address these sustainability issues as well as the need for and the
challenges in measuring the (un-)sustainability of biomass production for industrial use and the
accounting for sustainability improvements.

Keywords Biomass, Sustainability accounting, Industrial biomass, Accounting for alternative energy,Economic sustainability, Sustainable development, Fuels

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Ketersediaan

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Informasi Detail

Judul Seri

Sustainability Accounting,Management and Policy Journal

No. Panggil

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Penerbit

: Emeral Group., 2012

Deskripsi Fisik

Sustainability Accounting, Management and Policy Journal Vol. 3 No. 2, 2012 pp. 109-133

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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