Article2015

Planetary boundaries: implications for asset impairment

Martina K. Linnenluecke · Jacqueline L. Birt · John D. Lyon · Baljit K. Sidhu

38 citations0/0 files storedAccounting and Finance

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Accounting Theory and Financial Reporting Accounting and Financial Management Sustainable Development and Environmental Policy

Abstract

Abstract Scientific findings support the existence of nine planetary boundaries which define a safe operating space for humanity and the conditions necessary to sustain human life. The declining state of the environment (4 of the 9 boundaries have been breached) creates significant risk factors for asset impairment. Risks result not only from environmental challenges and resulting resource constraints (e.g. limits to fossil fuel extraction and carbon constraints) but also changing technology landscapes and social expectations. This article is one of the first to discuss the implications of changes in planetary boundary conditions for asset impairment and recognising an impairment event and sets out an agenda for future research.

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References

2009Greenhouse-gas emission targets for limiting global warming to 2 °C 2015The geographical distribution of fossil fuels unused when limiting global warming to 2 °C 2014Carbon Management Systems and Carbon Mitigation 2010History of the 2°C climate target 2015The role of accounting in supporting adaptation to climate change 2015A review of accounting research in the Asia Pacific region 2008Goodwill impairment as a reflection of investment opportunities 2014Fifty years of finance research in the A sia P acific B asin

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