scholarly journals Legal Principles of Environmental Accounting as Means of Identifying Sustainable Development Indicators in Ukraine

2020 ◽  
Vol 9 (2) ◽  
pp. 263-279
Author(s):  
Volodymyr Yermolenko ◽  
Olena Gafurova ◽  
Mariya Krasnova ◽  
Yuliia Krasnova

The article presents the results of the legal analysis of the formation of environmental accounting as one of the main means of determining the effectiveness of the implemented indicators of sustainable development. It is established that today there are no common approaches around the world to identify sustainable development indicators, including their environmental component. This greatly influences the development of a unified system of environmental accounting, which contains important data on the quantity and quality of natural resources, their legal status, the number of objects and substances that have harmful effects on the environment, financial and other measures taken for the environmental modernization of enterprises , the payment of environmental payments, etc., as such information is a major factor in making further management decisions to achieve sustainability in the environmental field, both locally, nationally, regionally, and globally. tovomu level. Keywords: sustainable development, indicators, ecological accounting, ecological information, reliability of data, types of ecological accounting systems, systematization of ecological accounting systems, regulatory legal regulation of ecological accounting

2015 ◽  
pp. 147-160 ◽  
Author(s):  
S. Bobylev ◽  
N. Zubarevich ◽  
S. Solovyeva

The article emphasizes the fact that traditional socio-economic indicators do not reflect the challenges of sustainable development adequately, and this is particularly true for the widely-used GDP indicator. In this connection the elaboration of sustainable development indicators is needed, taking into account economic, social and environmental factors. For Russia, adaptation and use of concepts and basic principles of calculation methods for adjusted net savings index (World Bank) and human development index (UNDP) as integral indicators can be promising. The authors have developed the sustainable development index for Russia, which aggregates and allows taking into account balanced economic, social and environmental indicators.


2014 ◽  
Vol 1 (1) ◽  
pp. 175-178
Author(s):  
Ilie Banu ◽  
Ioana Madalina Butiuc

AbstractRegarding the economic crises and the slow recovery that still continues, we believe that a solution can be improving the capacity to research and innovate in order to achieve sustainable development. Another key issue of the paper is about developing the cooperation between academia and business. The challenge of this development is how to increase the amount to finance research and innovation that can be implemented in the economy. As a global solution, to this problem we can recommend, for example, reducing tax evasion and by fiscal education. Also particular sources have to be found in order to develop innovation on SME level. It is essential for innovation to make quality research in order to be better prepared and increase adaptability to economic cycles. The aim of the paper is to find out how service innovation and cooperation between academia and business can enhance sustainable development indicators. The conclusions of the paper are structured in particular proposals and recommendations.


Gaia Scientia ◽  
2016 ◽  
Vol 10 (4) ◽  
pp. 182-194
Author(s):  
Paulo Sérgio Fagundes Araujo ◽  
Maria Cristiana da Silva Souto ◽  
Paulo Roberto Medeiros de Azevedo ◽  
Maria de Fatima Freire de Melo Ximenes

This study aimed to correlate sustainable development indicators with the occurrence of mosquitoes from the genus Aedes and phlebotominae sand flies, vectors of dengue fever, American visceral leishmaniasis and American tegumentary leishmaniasis, in order to establish a relationship between infestation indices and sustainability conditions in southern and northern neighborhoods of Natal, Brazil, adjacent to environmental protection zones 5 and 9, respectively. Data were obtained on Aedes aegypti and A. albopictus breeding sites and captures of phlebotominae sand flies of the genus Lutzomyia in the study area between 2006 and 2008, from the Center of Zoonosis Control of the Municipal Health Secretariat, and correlated with environmental and social indicators. Factorial analysis was applied to transform these indicators into a sustainability index for each neighborhood studied (Neighborhood Sustainability Index – NSI). Relating these indices with the occurrence of insect vectors at these sites shows a high positive correlation between SID and the Breteau index of A. aegypti (p=0.028) and with the index of household infestation by phlebotominae sand flies (p=0.01). This reveals a pattern allowing the association of sustainability conditions in the study areas with the occurrence of these insects. Analyses demonstrate the occurrence of a larger number of A. aegypti breeding sites and higher indices of household infestation by phlebotominae sand flies in neighborhoods with lower sustainability indices. Knowledge of the relationship between sustainable development indicators and the occurrence of zoonotic vectors may contribute to public health programs as well as to a restructuring of public policies in the study areas.


Author(s):  
Pham Viet Hai ◽  
Nguyen Dinh Hoang Long ◽  
Nguyen Thi Diem Thuy ◽  
Le Hoang Anh ◽  
Dao Nguyen Khoi

The objective of this study was to develop a set of sustainable development indicators on environmental aspects and apply them to assess the level of environmental sustainability in Phu Quy district, Binh Thuan province. The set of sustainable development indicators was built based on the screening of indicators from some previous studies, as well as developing new indicators to match the research area. The indicators were then be grouped into topics based on the United Nations' 17 sustainable development goals to 2030. In terms of environment, the set of sustainable development indicators includeed 6 topics (main components), 19 indicators (sub-components), of which 6 new indicators were researched and developed for the island and sea area. The result showed that the level of environmental sustainability of the Phu Quy district was good (0.846). In addition, the results showed that the local environmental aspects attained levels of sustainability. Accordingly, main components including clean water - sanitation (MT1), habitat (MT3), natural disaster prevention (MT4) and ocean conservation - sustainable use (MT5) reached the good level of sustainability and tend to keep stable. While sustainable energy (MT2) and forest protection and development (MT6) are quite sustainable. However, the MT6 component tended to decrease that indicated the forest degradation and the impacts on environmental sustainability in Phu Quy district in the future.


2021 ◽  
Vol 2 (1) ◽  
pp. 18-26
Author(s):  
Roberto Osés Aguilera ◽  
Elia Natividad Cabrera Álvarez ◽  
José Ignacio Cruz Moreira

Los ecosistemas montañosos de Cuba son espacios de biodiversidad, que requieren conservación y acciones que los hagan resilientes y sostenibles en el tiempo. Este trabajo contribuye al desarrollo local de la provincia de Cienfuegos. Es objetivo de esta investigación, facilitar la gestión y evaluación de los indicadores del desarrollo sostenible en el ecosistema Montañas de Guamuhaya mediante la elaboración del Sistema Informático para el Control Ambiental de la Montaña (SICAM). Su principal usuario es la Delegación territorial del CITMA en Cienfuegos, pero puede ser adecuado a los restantes ecosistemas montañosos de Cuba.  Los principales resultados están relacionados con el levantamiento de información posterior al año 1995 por áreas temáticas y por dimensiones del desarrollo sostenible, así como la evaluación del ecosistema, mediante un Índice de desarrollo sostenible aplicando la metodología Presión Estado Respuesta. Palabras clave: gestión, indicadores, índice, áreas temáticas, dimensiones. ABSTRACT   The mountain ecosystems of Cuba are spaces of biodiversity that require conservation and actions that make them resilient and sustainable in the time. This work contributes to the local development of the province of Cienfuegos. The objective of this research, to facilitate the management and evaluation of sustainable development indicators in the ecosystem Mountains of Guamuhaya, through the development of the Computer System for the Environmental Monitoring of the Mountain (SICAM). Its main user is the territorial Delegation of CITMA in Cienfuegos, but it may be appropriate to the remaining ecosystems in mountainous areas of Cuba. The main results are related with the uprising of information after the year 1995 by subject areas and by dimensions of sustainable development, as well as the assessment of the ecosystem, using an Index of sustainable development by applying the methodology Pressure State Response. Keywords: management, indicators, index, thematic areas, dimensions.


Author(s):  
Katarzyna Osiecka-Brzeska

The Paper examines legal and financial tools which are used in Poland to succor the development of energy from renewable resources. In the first part a definition of sustainable development is given and the short history of this idea is shown. Then the concept of Sustainable energy is introduced. The second part describes main policies of European Union on sustainable policy and the Polish Legal System on Renewable Energy is described. The fifth part of the paper analyzes the sustainable development indicators provided by Eurostat for the energy produced from renewable resources. there are 6 indicators analyzed. In the end the forecasts for the development of RES in Poland is given. There are clues for development of different technologies in different provinces of Poland. There are also forecasts for the development of the renewable energy market in Poland.


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