Planetary boundaries: Implications for asset impairment

Linnenluecke, Martina K., Birt, Jac, Lyon, John and Sidhu, Baljit K. (2015) Planetary boundaries: Implications for asset impairment. Accounting and Finance, 55 4: 911-929. doi:10.1111/acfi.12173


Author Linnenluecke, Martina K.
Birt, Jac
Lyon, John
Sidhu, Baljit K.
Title Planetary boundaries: Implications for asset impairment
Journal name Accounting and Finance   Check publisher's open access policy
ISSN 0810-5391
1467-629X
Publication date 2015-01-01
Year available 2015
Sub-type Article (original research)
DOI 10.1111/acfi.12173
Open Access Status Not Open Access
Volume 55
Issue 4
Start page 911
End page 929
Total pages 19
Place of publication Richmond, VIC Australia
Publisher Wiley-Blackwell Publishing Asia
Collection year 2016
Language eng
Formatted 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.
Keyword Asset impairment
Environmental change
Planetary Boundaries
Risk
Resource constraints
Safe operating space
Q-Index Code C1
Q-Index Status Confirmed Code
Institutional Status UQ

Document type: Journal Article
Sub-type: Article (original research)
Collections: Official 2016 Collection
UQ Business School Publications
 
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Citation counts: TR Web of Science Citation Count  Cited 3 times in Thomson Reuters Web of Science Article | Citations
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Created: Sat, 24 Oct 2015, 01:35:54 EST by Dr Martina Linnenluecke on behalf of UQ Business School