References
- Alfsen, K. (1994). Natural resource accounting and analysis in Norway. Statistics Norway.
- ASB. (2016). ED 143 Exposure draft on proposed GRAP on accounting for living and non-living. https://www.asb.co.za/ed-143/.
- ASB. (2017). Standard of generally recognised accounting practice on living and non-living resources (GRAP 110). https://www.asb.co.za/.
- Ball, A., Grubnic, S., & Birchall, S. (2014). Sustainability accounting and accountability in the public sector. In J. Bebbington, J. Unerman, & B. O’ Dwyer (Eds.), Sustainability accounting and accountability (pp. 176–195). Routledge.
- Barton, A. (1999). A trusteeship theory of accounting for natural capital assets. Abacus, 35(2), 207–222.
- Barton, A. (2009). The use and abuse of accounting in the public sector financial management reform program in Australia. Abacus, 45(2), 221–248.
- Berkes, F., & Folke, C. (1992). A systems perspective on the interrelations between natural, human-made and cultural capital. Ecological Economics, 5, 1–8.
- Beske, F., Haustein, E., & Lorson, P. (2020). Materiality analysis in sustainability and integrated reports. Sustainability Accounting, Management and Policy Journal, 11(1), 162–186.
- Biondi, L., & Lapsley, I. (2014). Accounting, transparency and governance: The heritage assets problem. Qualitative Research in Accounting & Management, 11(2), 146–164.
- Cervellati, M., & Fortunato, P. (2004). Natural resources and the wealth of nations in a globalized world economy. Cahiers de la Maison des Sciences Economiques, Université Panthéon-Sorbonne.
- Christiaens, J., Rommel, J., Barton, A., & Everaert, P. (2012). Should all capital goods of governments be recognized as assets in financial accounting? Baltic Journal of Management, 7(4), 429–443.
- Cohen, S., & Karatzimas, S. (2015). Tracing the future of reporting in the public sector: Introducing integrated popular reporting. International Journal of Public Sector Management, 28(6), 449–460.
- Costanza, R., de Groot, R., Sutton, P., van der Ploeg, S., Anderson, S., Kubiszewski, I., Farbere, S., & Turner, R. K. (2014). Changes in the global value of ecosystem services. Global Environmental Change, 26, 152–158.
- Dabbicco, G. (2019). The potential role of public sector accounting frameworks towards financial sustainability reporting. In J. Caruana, I. Brusca, E. Caperchione, S. Cohen, & F. Manes Rossi (Eds.), Financial sustainability of public sector entities: The relevance of accounting frameworks (pp. 19–40). Palgrave.
- Dagilienė, L., & Mykolaitienė, V. (2012). Public sector environmental accounting: The example of Lithuanian mineral resources. Economics and Management, 17(2), 425–432.
- De Wolf, A., Christiaens, J., & Aversano, N. (2020). Heritage assets in the due process of the International Public Sector Accounting Standards Board (IPSASB). Public Money & Management. Advance online publication. https://doi.org/10.1080/09540962.2020.1727114.
- Dumay, J., Bernardi, C., Guthrie, J., & Demartini, P. (2016). Integrated reporting: A structured literature review. Accounting Forum, 40(3), 166–185.
- European Commission (EC). (2013). European system of accounts (ESA 2010). www.ec.europa.eu.
- Faye, P. (2015). From recognition to derecognition in Senegal’s forest. RFGI Working Paper No. 17 CODESRIA.
- Federal Accounting Standards Advisory Board (FASAB) (2000). Discussion paper Accounting for the natural resources of the federal government, prepared by the FASAB natural resources task force. www.fasab.org
- Federal Accounting Standards Advisory Board (FASAB). (2015). Accounting for federal natural resources. www.fasab.gov.
- Federal Accounting Standards Advisory Board (FASAB). (2018). Accounting and Reporting of Government Land Project www.fasab.gov/projects/active-projects/government-land/.
- GASB. (2015). Statement No. 72. Fair value measurement and application. www.gasb.org.
- Gray, R. (2010). Is accounting for sustainability actually accounting for sustainability … and how would we know? An exploration of narratives of organisations and the planet. Accounting, Organizations and Society, 35(1), 47–62.
- GRI. (2005). Sector supplement for public agencies. Pilot Version 1.0.
- GRI. (2010). GRI reporting in government agencies. https://www.globalreporting.org/resourcelibrary/GRIReporting-in-Government-Agencies.pdf.
- Hartwick, J. M. (1990). Natural resources, national accounting and economic depreciation. Journal of Public Economics, 43(3), 291–304.
- Helm, D. (2015). Natural capital: valuing the planet. Yale University Press.
- IASB . (2008). Emission trading schemes. www.ifac.org.
- Idowu, S., Dragu, I. M., Tiron-Tudor, A., & Farcas, T. V. (2016). From CSR and sustainability to integrated reporting. International Journal of Social Entrepreneurship and Innovation, 4(2), 134–151.
- IMF. (2014). Government finance statistics manual (GFSM). www.imf.org.
- IMF. (2017). Guide to analyze natural resources in the national accounts. https://www.imf.org/external/pubs/ft/qna/na.htm.
- International Integrated Reporting Council (IIRC). (2013). The international < IR > framework. http://integratedreporting.org.
- IPSASB. (2014). Conceptual framework for general purpose financial reporting by public sector entities. www.ifac.org.
- IPSASB. (2017). Financial reporting for heritage in the public sector. www.ifac.org.
- IPSASB. (2020). Natural resources, agenda item 10.1.2, meeting March 2020. www.ifac.org.
- Italian Natural Capital Committee (INCC). (2017). 1st report on the state of natural capital in Italy. MATTM. www.minambiente.it.
- Jansson, A. (1994). Investing in natural capital: The ecological economics approach to sustainability. Island Press.
- Jones, R. (2003). Measuring and reporting the nation’s finances: Statistics and accounting. Public Money & Management, 23(1), 21–28.
- Jones, R., & Pendlebury, M. (2010). Public sector accounting. Pearson Education.
- Joseph, G. (2012). Ambiguous but tethered: An accounting basis for sustainability reporting. Critical Perspectives on Accounting, 23(2), 93–106.
- McGranahan, G., & Satterthwaite, D. (2000). Environmental health or ecological sustainability? reconciling the brown and green agendas in urban development. In C. Pugh (Ed.), Sustainable cities in developing countries. Earthscan.
- Milne, M. J., & Gray, R. (2013). W(h)ither ecology? The triple bottom line, the global reporting initiative, and corporate sustainability reporting. Journal of Business Ethics, 118(1), 13–29.
- Missemer, A. (2018). Natural capital as an economic concept, history and contemporary issues. Ecological Economics, 143, 90–96.
- Natural Capital Coalition (NCC). (2016). Natural capital protocol. www.naturalcapitalcoalition.org/protocol.
- OECD/IFAC. (2017). Accrual practices and reform experiences in OECD countries. http://dx.doi.org/10.1787/9789264270572-en.
- Okafor, T. (2012). Natural resources accounting and sustainable development: The challenge to economics and accounting profession. African Research Review, 6(3), 59–70.
- PWC . (2011). Financial reporting in the oil and gas industry. www.pwc.com.
- SASB. (2013). Conceptual framework. www.sasb.org.
- Schmidthuber, L., Hilgers, D., & Hofbauer, H. (2019). Different perspectives in public sector accounting harmonisation: IFRS, GFS AND IPSAS. In P. Lorson, S. Jorge, & E. Haustein (Eds.), European public sector accounting. Imprensa da Universidade de Coimbra.
- Statistics Canada . (2015). Natural resource wealth statistics in the national balance sheet accounts. https://www150.statcan.gc.ca/n1/en/catalogue/13-605-X201500914239.
- Steinnes, D. N. (1992). Measuring the economic value of water quality. Annals of Regional Science, 26(2), 171–176.
- Suchman, M. C. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of Management Review, 20(3), 571–610.
- Taylor, J. G., & Douglas, A. J. (1999). Diversifying natural resources value measurements: The trinity river study. Society & Natural Resources, 12(4), 315–336.
- Tuan, T. H. (2007). Essays on Economic Valuation of Cultural and Natural Resources in Vietnam. [Doctoral thesis, Norwegian University of Life Sciences], Norwegian University of Life Sciences Ås. http://hdl.handle.net/11250/2431135.
- UN. (2009). System of national accounts 2008 (SNA 2008).
- UN. (2014). System of environmental economic accounting (SEEA) central framework. https://seea.un.org/content/seea-central-framework.
- Virto, L. R., Weber, J. L., & Jeantil, M. (2018). Natural capital accounts and public policy decisions: findings from a survey. Ecological Economics, 144, 244–259.
- Weikerd, H. P. (2005). Why non-use values should not be used. Mansholt Graduate School of Social Sciences. Discussion paper No. 22.
- World Trade Report. (2010). Trade in natural resources. www.wto.org.