297
Views
2
CrossRef citations to date
0
Altmetric
Articles

Accounting for a forest-based circular economy in an Alpine collective ownership

, , &
Pages 583-613 | Received 15 Feb 2021, Accepted 12 May 2023, Published online: 10 Jul 2023

References

  • Abbott, W. F., & Monsen, R. J. (1979). On the measurement of corporate social responsibility: Self-reported disclosures as a method of measuring corporate social involvement. Academy of Management Journal, 22(3), 501–515. https://doi.org/10.5465/255740
  • Abou Taleb, M., & Al Farooque, O. (2021). Towards a circular economy for sustainable development: An application of full cost accounting to municipal waste recyclables. Journal of Cleaner Production, 280(2), 124047. https://doi.org/10.1016/j.jclepro.2020.124047
  • Agrawal, A., Chhatre, A., & Hardin, R. (2008). Changing governance of the world’s forests. Science, 320(5882), 1460–1462. https://doi.org/10.1126/science.1155369
  • Ahrens, T., & Chapman, C. S. (2006). Doing qualitative field research in management accounting: Positioning data to contribute to theory. Accounting, Organizations and Society, 31(8), 819–841. https://doi.org/10.1016/j.aos.2006.03.007
  • Al-Tuwaijri, S., Christensen, T., & Hughes Ii, K. E. (2004). The relations among environmental disclosure, environmental performance, and economic performance: A simultaneous equations approach. Accounting, Organizations and Society, 29(5-6), 447–471. https://doi.org/10.1016/S0361-3682(03)00032-1
  • ASUC Bullettin. (2013). Trentinian ASUC association periodical newsletter. ASUC news, December 2013, issue III, volume 2.
  • ASUC Bullettin. (2014). Trentinian ASUC association periodical newsletter. ASUC news, December 2014, issue IV, volume 1.
  • ASUC Bullettin. (2015). Trentinian ASUC association periodical newsletter. ASUC news, December 2015, issue V, volume 1.
  • ASUC Bullettin. (2016-2017). Trentinian ASUC association periodical newsletter. ASUC news, Winter 2016/17, issue VII, volume 1.
  • ASUC Bullettin. (2018-2019). Trentinian ASUC association periodical newsletter. ASUC news, Winter 2018/19, issue IX, volume 1.
  • ASUC Bullettin. (2021-2022). Trentinian ASUC association periodical newsletter. ASUC news, Winter 2021/22, issue XII, volume 2.
  • Aznar-Sánchez, J., Belmonte-Ureña, L., López-Serrano, M., & Velasco-Muñoz, J. (2018). Forest ecosystem services: An analysis of worldwide research. Forests, 9(8), 453. https://doi.org/10.3390/f9080453
  • Beattie, V., & Thomson, S. (2007). Lifting the lid on the use of content analysis to investigate intellectual capital disclosures. Accounting Forum, 31(2), 129–163. https://doi.org/10.1016/j.accfor.2007.02.001
  • Bolla, G. G. (1992). Per la tutela della proprietà comune Regoliera del Cadore. In E. Romagnoli, C. Trebeschi, A. Germanò, & A. Trebeschi (Eds.), Comunioni Familiari Montane. Atti del seminario di studio: Per una proprietà collettiva moderna, Testi legislativi, sentenze, studi (Vol. II, pp. 662–698). Paideia Editrice Brescia.
  • Brandão, M., Lazarevic, D., & Finnveden, G. (Eds.). (2020). Handbook of the circular economy. Edward Elgar Publishing. https://doi.org/10.4337/9781788972727
  • Colding, J., Barthel, S., Bendt, P., Snep, R., van der Knaap, W., & Ernstson, H. (2013). Urban green commons: Insights on urban common property systems. Global Environmental Change-Human and Policy Dimensions, 23(5), 1039–1051. https://doi.org/10.1016/j.gloenvcha.2013.05.006
  • Cuckston, T. (2017). Ecology-centred accounting for biodiversity in the production of a blanket bog. Accounting, Auditing and Accountability Journal, 30(7), 1537–1567. https://doi.org/10.1108/AAAJ-12-2015-2330
  • Domenech, T., & Bahn-Walkowiak, B. (2019). Transition towards a resource efficient circular economy in Europe: Policy lessons from the EU and the member states. Ecological Economics, 155, 7–19. https://doi.org/10.1016/j.ecolecon.2017.11.001
  • Ellen MacArthur Foundation. (2013). Towards the circular economy: Economic and business rationale for an accelerated transition.
  • European Commission. (2020). Circular economy action plan – For a cleaner and more competitive Europe. Publications Office of the European Union. https://ec.europa.eu/environment/pdf/circular-economy/new_circular_economy_action_plan.pdf
  • Eurostat. (2020). Agriculture, forestry and fishery statistics — 2020 edition. Publications Office of the European Union.
  • Eyvindson, K., Repo, A., & Mönkkönen, M. (2018). Mitigating forest biodiversity and ecosystem service losses in the era of bio-based economy. Forest Policy and Economics, 92, 119–127. https://doi.org/10.1016/j.forpol.2018.04.009
  • Favero, N., Meier, K. J., & O’Toole, L. J., Jr. (2016). Goals, trust, participation, and feedback: Linking internal management with performance outcomes. Journal of Public Administration Research and Theory, 26(2), 327–343. https://doi.org/10.1093/jopart/muu044
  • Feger, C., & Mermet, L. (2017). A blueprint towards accounting for the management of ecosystems. Accounting, Auditing & Accountability Journal, 30(7), 1511–1536. https://doi.org/10.1108/AAAJ-12-2015-2360
  • Feger, C., & Mermet, L. (2020). New business models for biodiversity and ecosystem management services: Action research with a large environmental sector company. Organization & Environment, 35(2), 252–281. https://doi.org/10.1177/1086026620947145
  • Feger, C., & Mermet, L. (2021). Advances in accounting for biodiversity and ecosystems: A typology focusing upon the environmental results imperative. Accounting Auditing Control, 1, 13–50. https://doi.org/10.3917/cca.271.0013
  • Feger, C., Mermet, L., Vira, B., Addison, P. F. E., Barker, R., Birkin, F., Burns, J., Cooper, S., Couvet, D., Cuckston, T., Daily, G. C., Dey, C., Gallagher, L., Hails, R., Jollands, S., Mace, G., Mckenzie, E., Milne, M., Quattrone, P., … Sutherland, W. J. (2019). Four priorities for new links between conservation science and accounting research. Conservation Biology, 33(4), 972–975. https://doi.org/10.1111/cobi.13254
  • Ghisellini, P., Cialani, C., & Ulgiati, S. (2016). A review on circular economy: The expected transition to a balanced interplay of environmental and economic systems. Journal of Cleaner Production, 114, 11–32. https://doi.org/10.1016/j.jclepro.2015.09.007
  • Grossi, P. (1977). Un Altro Modo Di Possedere: L’emersione Di Forme Alternative Di Proprietà Alla Coscienza Giuridica Postunitaria. Giuffrè.
  • Hardin, G. (1968). The tragedy of the commons. Science, 162(3859), 1243–1248. https://doi.org/10.1126/science.162.3859.1243
  • Haupt, M., Vadenbo, C., & Hellweg, S. (2017). Do we have the right performance indicators for the circular economy?: Insight into the swiss waste management system. Journal of Industrial Ecology, 21(3), 615–627. https://doi.org/10.1111/jiec.12506
  • Husgafvel, R., Linkosalmi, L., Hughes, M., Kanerva, J., & Dahl, O. (2018). Forest sector circular economy development in Finland: A regional study on sustainability driven competitive advantage and an assessment of the potential for cascading recovered solid wood. Journal of Cleaner Production, 181, 483–497. https://doi.org/10.1016/j.jclepro.2017.12.176
  • Jarre, M., Petit-Boix, A., Priefer, C., Meyer, R., & Leipold, S. (2020). Transforming the bio-based sector towards a circular economy – What can we learn from wood cascading? Forest Policy and Economics, 110, 101872. https://doi.org/10.1016/j.forpol.2019.01.017
  • Johann, F., & Schaich, H. (2016). Land ownership affects diversity and abundance of tree microhabitats in deciduous temperate forests. Forest Ecology and Management, 380, 70–81. https://doi.org/10.1016/j.foreco.2016.08.037
  • Jollands, S. (2017). Accounting. In S. Jeanrenaud, J.-P. Jeanrenaud, & J. Goslin (Eds.), Sustainable business: A one planet approach (pp. 319–346). Wiley.
  • Jong, W., Liu, J., & Long, H. (2021). The forest restoration frontier. Ambio, 50(12), 2224–2237. https://doi.org/10.1007/s13280-021-01614-x
  • Katila, P., McDermott, C., Larson, A., Aggarwal, S., & Giessen, L. (2020). Forest tenure and the Sustainable Development Goals – A critical view. Forest Policy and Economics, 120, 102294. https://doi.org/10.1016/j.forpol.2020.102294
  • Kirchherr, J., Reike, D., & Hekkert, M. (2017). Conceptualizing the circular economy: An analysis of 114 definitions. Resources, Conservation and Recycling, 127, 221–232. https://doi.org/10.1016/j.resconrec.2017.09.005
  • Kissling-Naf, I., Volken, T., & Bisang, K. (2002). Common property and natural resources in the Alps: The decay of management structures? Forest Policy and Economics, 4(2), 135–147. https://doi.org/10.1016/S1389-9341(02)00013-8
  • Landolt, G., & Haller, T. (2015). Alpine common property institutions under change: Conditions for successful and unsuccessful collective action by alpine farmers in the canton of Grisons, Switzerland. Human organization, 74(1), 100–111. https://doi.org/10.17730/humo.74.1.x55m464806q67156
  • Lawrence, A., Gatto, P., Bogataj, N., & Lidestav, G. (2021). Forests in common: Learning from diversity of community forest arrangements in Europe. Ambio, 50(2), 448–464. https://doi.org/10.1007/s13280-020-01377-x
  • Lazaridou, D., Michailidis, A., & Trigkas, M. (2021). Exploring environmental and economic costs and benefits of a forest-based circular economy: A literature review. Forests, 12(4), 436. https://doi.org/10.3390/f12040436
  • Macintosh, N., & Quattrone, P. (2010). Management accounting and control systems: An organizational and sociological approach. Wiley.
  • Miller, C. (2001). Hybrid management: boundary organizations, science policy, and environmental governance in the climate regime. Science, Technology, & Human Values, 26(4), 478–500. https://doi.org/10.1177/016224390102600405
  • Milne, M., & Adler, R. (1999). Exploring the reliability of social and environmental disclosures content analysis. Accounting, Auditing & Accountability Journal, 12(2), 237–256. https://doi.org/10.1108/09513579910270138
  • Muys, B., Masiero, M., & Achten, W. M. (2014). Sustainability issues of using forests as a bioenergy resource. In P. Pelkonen, M. Mustonen, A. Asikainen, G. Egnell, K. Promode, S. Leduc, & D. Pettenella (Eds.), Forest bioenergy for Europe (pp. 90–97). European Forest Institute.
  • Nadeem, S. P., Garza-Reyes, J. A., & Glanville, D. (2018). The challenges of circular economy. In D. Byrne & E. Conway (Eds.), Contemporary issues in accounting: The current developments in accounting beyond the numbers (pp. 1–14). Springer.
  • Navare, K., Muys, B., Vrancken, K. C., & van Acker, K. (2021). Circular economy monitoring – How to make it apt for biological cycles? Resources, Conservation and Recycling, 170, 105563. https://doi.org/10.1016/j.resconrec.2021.105563
  • O’Dwyer, B. (2004). Qualitative data analysis: Illuminating a process for transforming a ‘messy’but ‘attractive’‘nuisance’. In The real life guide to accounting research (pp. 391–407). Elsevier. https://doi.org/10.1016/B978-008043972-3/50025-6
  • Ostrom, E. (2000). Collective action and the evolution of social norms. Journal of Economic Perspectives, 14(3), 137–158. https://doi.org/10.1257/jep.14.3.137
  • Ostrom, E. (2002). Common-pool resources and institutions: Toward a revised theory. Handbook of Agricultural Economics, 2, 1315–1339. https://doi.org/10.1016/S1574-0072(02)10006-5
  • Pauliuk, S. (2018). Critical appraisal of the circular economy standard BS 8001:2017 and a dashboard of quantitative system indicators for its implementation in organizations. Resources, Conservation and Recycling, 129, 81–92. https://doi.org/10.1016/j.resconrec.2017.10.019
  • Peredo, A., Haugh, H., & McLean, M. (2018). Common property: Uncommon forms of prosocial organizing. Journal of Business Venturing, 33(5), 591–602. https://doi.org/10.1016/j.jbusvent.2017.11.003
  • Pesci, C., & Costa, E. (2014). Content analysis of social and environmental reports of Italian Cooperative Banks: Methodological issues. Social and Environmental Accountability Journal, 34(3), 157–171. https://doi.org/10.1080/0969160X.2014.904239
  • Pesci, C., Costa, E., & Andreaus, M. (2020). Using accountability to shape the common good. Critical Perspectives on Accounting, 67-68, 102079. https://doi.org/10.1016/j.cpa.2019.03.001
  • Raar, J. (2014). Biodiversity and regional authorities: A common-pool resources and accounting perspective. In M. J. Jones (Ed.), Accounting for biodiversity (pp. 103–123). Routledge.
  • Rifkin, J. (2014). The zero marginal cost society: The internet of things, the collaborative commons, and the eclipse of capitalism (pp. 1–349). St. Martin's Press.
  • Russell, S., Milne, M., & Dey, C. (2017). Accounts of nature and the nature of accounts: Critical reflections on environmental accounting and propositions for ecologically informed accounting. Accounting, Auditing & Accountability Journal, 30(7), 1426–1458. https://doi.org/10.1108/AAAJ-07-2017-3010
  • Sassanelli, C., Rosa, P., Rocca, R., & Terzi, S. (2019). Circular economy performance assessment methods: A systematic literature review. Journal of Cleaner Production, 229, 440–453. https://doi.org/10.1016/j.jclepro.2019.05.019
  • Scarpellini, S., Marín-Vinuesa, L. M., Aranda-Usón, A., & Portillo-Tarragona, P. (2020). Dynamic capabilities and environmental accounting for the circular economy in businesses. Sustainability Accounting, Management and Policy Journal, 11(7), 1129–1158. https://doi.org/10.1108/SAMPJ-04-2019-0150
  • Schröder, P., Bengtsson, M., Cohen, M., Dewick, P., Hofstetter, J. S., & Sarkis, J. (2019). Degrowth within – Aligning circular economy and strong sustainability narratives. Resources, Conservation and Recycling, 146, 190–191. https://doi.org/10.1016/j.resconrec.2019.03.038
  • Small, N., Max, M., & Durance, I. (2017). The challenge of valuing ecosystem services that have no material benefits. Global Environmental Change, 44, 57–67. https://doi.org/10.1016/j.gloenvcha.2017.03.005
  • Staffas, L., Gustavsson, M., & McCormick, K. (2013). Strategies and policies for the bioeconomy and bio-based economy: An analysis of official national approaches. Sustainability, 5(6), 2751–2769. https://doi.org/10.3390/su5062751
  • State of Forest Europe. (2020). https://foresteurope.org/state-europes-forests-2020/
  • Stemler. (2001). An overview of content analysis. Practical Assessment, Research, and Evaluation, 7(1), 17. https://doi.org/10.7275/z6fm-2e34
  • Toppinen, A., D’Amato, D., & Stern, T. (2020). Forest-based circular bioeconomy: Matching sustainability challenges and novel business opportunities? Forest Policy and Economics, 110, 102041. https://doi.org/10.1016/j.forpol.2019.102041
  • Unay-Gailhard, İ., & Bojnec, Š. (2020). Public support effect on natural disaster management: A case study of ice storms in forests in Slovenia. Land Use Policy, 95, 103811. https://doi.org/10.1016/j.landusepol.2019.01.014
  • Unerman, J. (2000). Methodological issues – Reflections on quantification in corporate social reporting content analysis. Accounting, Auditing & Accountability Journal, 13(5), 667–681. https://doi.org/10.1108/09513570010353756
  • Walker, S. P. (2016). Revisiting the roles of accounting in society. Accounting, Organizations and Society, 49, 41–50. https://doi.org/10.1016/j.aos.2015.11.007
  • Weiss, G., Lawrence, A., Hujala, T., Lidestav, G., Nichiforel, L., Nybakk, E., & Živojinović, I. (2019). Forest ownership changes in Europe: State of knowledge and conceptual foundations. Forest Policy and Economics, 99, 9–20. https://doi.org/10.1016/j.forpol.2018.03.003
  • Weiss, G., Lawrence, A., & Nichiforel, L. (2017). How does forest ownership in Europe affect the forest-based bioeconomy? In G. Winkel (Ed.), What science can tell US: Vol. 8. Towards a sustainable European forest-based bioeconomy: Assessment and the way forward (pp. 118–125). European Forest Institute.
  • Wishart, L., & Antheaume, N. (2021). Accounting for circularity. In J. Bebbington, C. Larrinaga, B. O’Dwyer, & I. Thomson (Eds.), Routledge handbook of environmental accounting (pp. 251–262). Routledge.
  • Zaman, A. U. (2014). Identification of key assessment indicators of the zero waste management systems. Ecological Indicators, 36, 682–693. https://doi.org/10.1016/j.ecolind.2013.09.024

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.