Accounting for the Environment


Rob Gray & Jan Bebbington

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    Preface and Personal Acknowledgements to the First Edition

    Within less than five years, accounting for the environment has moved from being considered the most marginal and irrelevant of topics to its present position of occupying an increasingly central role in the deliberations of the worldwide accounting profession. Further, environmental accounting is now seen as an essential element in any organization's environmental response. EC proposals in 1992 in Towards Sustainability recognized that accounting must change its most basic concepts and practices if full environmental information is to be a central element in management organizational decision-making. Also in 1992, the State of Washington (USA) Department of Ecology issued guidelines on how to develop accounting systems ‘for pollution prevention’. Such radical proposals from authoritative non-accountancy bodies would have been unthinkable only a few years ago.

    This book follows on from The Greening of Accountancy published by the ACCA in 1990. It seeks to answer the question ‘What can/should accountants do in response to the developing environmental agenda?’ The book lays out the best accounting practice with regard to the environment around the world and provides ideas for experimentation and future development. Whilst environmental accounting has core a considerable way in a very short time, it has now reached the stage where much wider — and more open — experimentation is essential. And this requires the very closest collaboration between practising and academic accountants. This book is the result of such collaboration and should provide a basis for the practitioner in industry and in partnership to start the environmental accounting ball rolling. Beyond that, the book should provide a basis for experimentation. In addition, the formation of the CSEAR (see below) is designed to facilitate the sort of more extensive academic/practitioner collaboration that is essential if our profession is to play its full part in the mitigation of the worst excesses of environmental degradation.

    We have received considerable help and support throughout the research work for this book and in the preparation of the manuscript. In particular, we would like to express our especial gratitude to Roger Adams and the ACCA, who not only funded the project but also supported it in many ways, and to Martin Houldin of KPMG who acted as editorial advisor for the book and wrote the overviews for Parts A, B and C. We are also pleased to acknowledge the help we received from Rick Clarke of KPMG, Mark Campanale of Jupiter Tarbutt Merlin, Tony Clayton of IPAD, John Elkington of Sustain-Ability, Frank Jenkins of DTI, Nola Buhr, Sue Gray, Helle Bank Jorgensen, Linda Lewis, Meg Liston, Dave Owen, Ian Thomson, Jonathon Walesby and colleagues at the University of Dundee who have all given of their time, experience and ideas in different ways.

    Rob Gray
    Jan Bebbington
    Diane Walters
    August 1992

    Preface to the Second Edition

    The first edition of Accounting for the Environment caught us all rather by surprise. In the writing and publication of a text in an area about which so little was known and so few appeared to be active, we (as authors and researchers), the ACCA (as sponsors) and Paul Chapman (as publisher) were genuinely unsure how the book would be received — if at all. As it transpired, we needn't have worried. The book was popular and editions have appeared in languages other than English. The text was gratifyingly well received by practitioners, academics and students and has been a major factor in bringing new contacts to us and CSEAR from all around the globe. A second edition therefore seemed inevitable — and is, in fact, rather overdue.

    Two observations dominated our approach to this second edition of Accounting for the Environment. The first was the realization that environmental accounting and reporting were now well established and continuing to develop rapidly. In 1992, when we put the first edition together, there was little actual practice and providing a comprehensive overview of the subject in a single text was not difficult. Now it would be impossible — the area has grown so much in less than ten years it is just too vast to fit into the covers of a single book. The second observation was that the broad themes of the first edition had held up remarkably well. As environmental accounting was only just emerging as a practice in 1992, much of the content comprised estimates of where the field was going coupled with extrapolations from the few examples of best practice that existed. This edition has been constructed on what are now firmly established practices in environmental management and environmental reporting and strongly influenced by leading-edge developments in financial and management accounting.

    The basic structure of the text is not, therefore, much changed. The contents have, however, been fairly thoroughly revised. In general terms, environmental accounting now sits on three foundations: environmental management, environmental reporting and (the essential agenda setting principles of) sustainability These are also the areas where the fullest re-writing of the text has taken place.

    Two more fundamental changes in the text have also flowed from all these developments. The first edition was explicitly directed to a practitioner audience. There was little to guide the practitioner in 1992 and our first intention was to provide an introduction that would support practitioners who needed to begin the process of addressing environmental issues in their work. The world has moved on and there is now a considerable body of good material that is directly practitioner-orientated and which is a great deal more specifically focused on the detailed needs of the practitioner. These are referenced throughout the text but we have not attempted to cover ground that is now so well served by the professional accountancy bodies, environmental management specialists and so on. We have, instead, sought to provide a text that will give a broad — but still practical — introduction to the whole area for students of (especially) accounting, finance, business, management and environmental management but in a style that will still serve the practitioner who is new to the issues. The text is, explicitly, an introduction to environmental accounting, management and reporting.

    The other major change in this edition is in the tone in which the text is written. The first edition exhibited a somewhat hectoring tone — with much emphasis on cajolery and the self-evident desirability of the developments we were seeking to encourage. In 1992 we were explicitly trying to encourage people to see the importance and urgency of the issues and to do so in a manner which suggested the inevitability of this new environmental agenda. This edition has been written in a more realistic frame of mind and with a simpler, more straightforward tone. It is more explicitly conscious of the difficulties of developing the environmental agenda in business and has made much more use of the significant emerging research literature in the field.

    The result of these changes does, we hope, produce a text that is more easily accessible, simpler to read and more engaging to study. As with the first edition, we will again be very pleased to receive any feedback and suggestions for further editions.

    It is impossible to thank, by name, all the people who have supported and influenced us, CSEAR and the world-wide network of environmental (and, increasingly, social) accounting researchers, students, teachers and practitioners. It has been our privilege to work with — and become friends with — many wonderful individuals the world over. So, beyond thanking the ACCA (and, most especially, Roger Adams without whom this book would not exist), Martin Houldin (who has again acted as editorial adviser on this edition) and David Collison (who has read and commented on the draft of this edition) and reiterating our gratitude to those we mentioned in the first edition plus our colleagues at Aberdeen and Glasgow, we would simply wish to extend a warm and heartfelt thanks to all those wonderful people throughout the CSEAR network who have made the past ten years so pleasurable and worthwhile. Thanks.

    Rob Gray
    Jan Bebbington
    January, 2001

    About CSEAR and ACCA

    The Centre for Social and Environmental Accounting Research (CSEAR) was established in 1991 as an international networking centre to encourage the research, teaching and practice of social and environmental accounting on a world-wide basis. The Centre provides a mechanism for the flow of ideas, information and best practice between all with a genuine interest in any aspect of social and environmental accounting. CSEAR has both an exceptionally diverse international membership as well as an active network of international contacts and associates. The Centre's activities include research projects, publication of working papers and introductory materials for those new to the area, maintenance of a specialist library, active interaction between international members — many of whom visit the Centre — the organization of an annual Summer School and the production of a twice-yearly journal of news, reviews and articles across the social and environmental accounting spectrum. For more detail please contact the Centre at the address in the appendix.

    The Association of Chartered Certified Accountants (ACCA) is one of the world's major professional accountancy bodies and funds a wide range of original and practical research. The ACCA funded the research which underpinned The Greening of Accountancy, published in 1990, and provided the funding and support on which the first edition of the present text was based. The ACCA has an active policy of encouraging the development of environmental and social accounting and in addition to funding research in the field has been a major participant in many of the more significant developments in environmental and social accounting in the past decade. More detail about the ACCA, its environmental and social initiatives and its work in such areas as the Environmental Reporting Awards Scheme and the Social Reporting Awards can be obtained by contacting the Association at the address in the appendix.

    Acronyms and Abbreviations Used in the Text

    ABCActivity Based Costing
    ACBEAdvisory Committee on Business and the Environment
    ACCAAssociation of Chartered Certified Accountants
    AECAssociation of Environmental Consultancies
    AICPAAmerican Institute of Certified Public Accountants
    APBAuditing Practices Board
    ASBAccounting Standards Board
    ASCAccounting Standards Committee
    BATNEECBest Available Techniques Not Entailing Excessive Cost
    BCSD(i) Business Charter for Sustainable Development (see ICC)
    (ii) Business Council for Sustainable Development (now WBCSD)
    BIMBritish Institute of Management
    BPEOBest Practicable Environmental Option
    BSBritish Standard (e.g. 7750)
    BSIBritish Standards Institution
    C&LDCoopers and Lybrand Deloitte
    CBIConfederation of British Industry
    CEASCorporate Environmental Accounting System
    CEBISCentre for Environment and Business in Scotland
    CEFICConseil Europeen des Federations de l'lndustrie Chimique (European Chemical Industry Federation)
    CEPCouncil for Economic Priorities
    CERCLAComprehensive Environmental Response Compensation and Liability Act
    CERESCoalition for Environmentally Responsible Economies
    CHPCombined Heat and Power
    CIAChemical Industries Association
    CIA RCPChemical Industries Association Responsible Care Programme
    CICACanadian Institute of Chartered Accountants
    CIMAChartered Institute of Management Accountants
    CIMAHControl of Industrial Major Accident Hazard
    CIPFAChartered Institute of Public Finance and Accountancy
    CISCounter Information Services
    CMASociety of Management Accountants of Canada
    CODChemical Oxygen Demand
    COSHHControl of Substances Hazardous to Health
    CSEARCentre for Social and Environmental Accounting Research
    DCFDiscounted Cash Flow
    DFEDesign for the Environment
    DoEDepartment of the Environment
    DTIDepartment of Trade and Industry
    EAEnvironment Agency (England & Wales)
    ECEuropean Community
    EC DG XIDirectorate General XI (Environment, Nuclear Safety and Civil Protection)
    EEOEnergy Efficiency Office
    EFFASEuropean Federation of Financial Analysts Societies
    EIAEnvironmental Impact Assessment
    EILEnvironmental Impairment Liability
    EIRISEthical Investment Research Service
    EISEnvironmental Impact Statement
    EMASEco-Management and Audit Scheme
    EMSEnvironmental Management System
    ENDSEnvironmental Data Services
    EPA(i) Environmental Protection Act
    (ii) Environmental Protection Agency (USA)
    EPIEnvironmental Performance Indicator
    EPSEnvironment Priority Strategies/Earnings Per Share
    EQMEnvironmental Quality Management
    ERAEnvironmental Reporting Awards
    EUEuropean Union
    FASBFinancial Accounting Standards Board
    FEEFederation des Experts Comptables Europeen
    FRCFinancial Reporting Council
    FRSFinancial Reporting Standard
    G7/8The Group of Seven/Eight (major industrialized countries)
    G77The Group of 77 (lesser developed countries)
    GAAPGenerally Accepted Accounting Principles
    GATTGeneral Agreement on Tariffs and Trade
    GEMGas Energy Management
    GEMIGlobal Environmental Management Initiative
    GRIGlobal Reporting Initiative
    HMIPHer Majesty's Inspectorate of Pollution
    HMSOHer Majesty's Stationery Office
    HSEHealth and Safety Executive
    IAPCInternational Auditing Practices Committee
    IASInternational Accounting Standard
    IASCInternational Accounting Standards Committee
    ICAEWInstitute of Chartered Accountants in England and Wales
    ICASInstitute of Chartered Accountants of Scotland
    ICCInternational Chamber of Commerce
    ICCBCSDInternational Chamber of Commerce Business Charter for Sustainable Development
    IEAInstitute of Environmental Assessment (see IEMA)
    IEMInstitute of Environmental Management (see IEMA)
    IEMAInstitute of Environmental Management and Assessment
    IFACInternational Federation of Accountants
    IISDInternational Institute for Sustainable Development
    INCPENIndustry Council for Packaging and the Environment
    IoDInstitute of Directors
    IPADInstitute of Policy and Development
    ISEAInstitute for Social and Ethical Accountability
    ISOInternational Organization for Standardization — also ISO Standards (e.g. ISO 140001)
    JITJust in Time
    LCALife Cycle Analysis/Assessment
    LDClesser developed country
    LETSLocal Economic/Exchange Trading Systems
    MNCMultinational Corporation
    MNEMultinational Enterprise
    NACCBNational Accreditation Council of Certification Bodies
    NADSNational Association of Diaper Services
    NGONon-Governmental Organization
    NPVNet Present Value
    OECDOrganization for Economic Co-operation and Development
    OfwatOffice of the Director General of Water Services
    PCBsPolychlorinated biphenyls
    PIRC(i) Public Interest Research Centre
    (ii) Pensions Investment Resource Centre
    PPPPollution Prevention Pays
    R&DResearch and Development
    SARASuperfund Amendments and Reauthorization Act
    SEC(i) Securities and Exchange Commission
    (ii) State Electricity Commission (of Victoria, Australia)
    SEPAScottish Environmental Protection Agency
    SEPTICSingle Event Pollution Triggered Incident Clause
    SETACSociety of Environmental Toxicology and Chemistry
    SFASStatement of Financial Accounting Standards (see FASB)
    SNAUnited Nations' System of National Accounts
    SORPStatement of Recommended Practice
    SSAPStatement of Standard Accounting Practice
    SWOTStrengths, Weaknesses, Opportunities, Threats
    TNCTransnational Corporation
    TQMTotal Quality Management
    TRIToxic Release Inventory
    TUCTrades Union Congress
    UNCEDUnited Nations Commission on Environment and Development
    UNCTADUnited Nations Conference on Trade and Development
    UNCTCUnited Nations Centre for Transnational Corporations
    ISARIntergovernmental Working Group of Experts on International Standards of Accounting and Reporting
    UNEPUnited Nations Environment Programme
    VASValue Added Statement
    WARMWaste as a Raw Material
    WBCSDWorld Business Council for Sustainable Development
    WCAWaste Collection Authority
    WDAWaste Disposal Authority
    WENWomen's Environmental Network
    WICEMWorld Industry Conference on Environment Management (see WBCSD)
    WRAWaste Regulation Authority
    WRAPWaste Reduction Always Pays
    WRIWorld Resources Institute
    WTOWorld Trade Organization
    WWFWorld Wildlife Fund for Nature
  • Appendix: Selected Contact Addresses


    The following are just some of the organizations currently active in the environmental field and from whom further information, advice or encouragement can be obtained. In general the organizations have been chosen on the grounds that they constitute useful places to begin in the search for further information and contacts. The names and addresses were correct at the time of writing. They are in alphabetical order. No endorsement of the quality of the organization or its information or advice is implied by its listing here. Furthermore, no interpretation other than oversight should be made concerning the omission of any relevant and non-aligned body.

    In addition, a number of the newsletters, such as CSEAR's Social and Environmental Accounting, provide news items and contact details for various organizations and initiatives.

    American Institute of Certified Public Accountants (AICPA), 1211 Avenue of the Americas, New York, NY 10036–8775, USA

    Asia-Pacific Centre for Environmental Accountability (APCEA), Victoria University of Technology, Department of Accounting & Finance, F005 Footscray Campus, Box 14428 MCMC, Melbourne, Victoria 8001, Australia


    The Association of Chartered Certified Accountants (ACCA), 29 Lincoln's Inn Fields, London WC2A 3EE


    Australian Society of Certified Public Accountants (ASCPA), CPA House, 170 Queen Street, Melbourne, Victoria 3000, Australia


    The British Library, Environmental Information Service, 96 Euston Road, London NW1 2DB


    Business and The Environment, Cutter Information Corporation, 37 Broadway, Arlington, MA 02174–5552, USA


    Business in the Environment, 137 Shepherdess Walk, London N1 7RQ


    Business Information Marketplace, Business Information Review, Headland Press, 1 Henry Smith's Terrace, Headland, Cleveland TS24 OPD, UK

    Business Network, 18 Well Walk, Hampstead, London NW3 1LD

    Business Strategy in the Environment, John Wiley & Sons, Ltd, Baffins Lane, Chichester, West Sussex, P019 1UD, UK and ERP Environment, PO Box 75, Shipley, West Yorkshire, BD17 6EZ, UK


    Centre for Alternative Technology, Machynlleth, Powys, Wales, SY20 9AZ, UK


    Centre for Economic and Environmental Development (CEED), 12 Upper Belgrave Street, London SW1X 8BA


    Center for Human Ecology, PO Box 1972, Edinburgh EH1 1YG, UK



    Centre for Social and Economic Research on the Global Environment (CSERGE), School of Environmental Sciences, University of East Anglia, Norwich, Norfolk, NR4 7TJ, UK


    Centre for Social and Environmental Accounting Research (CSEAR), 65–73 Southpark Avenue, Department of Accounting & Finance, University of Glasgow, Glasgow G12 8LE, UK


    Chartered Institute of Canadian Accountants, 277 Wellington Street West, Toronto, Ontario M5V 3H2, Canada


    Chartered Institute of Management Accountants (CIMA), 63 Portland Place, London W1N 4AB


    CMA — The Society of Management Accountants of Canada, PO Box 176, Hamilton, Ontario, Canada

    Coalition for Environmentally Responsible Economies (CERES), 11 Arlington Street, 6th Floor, Boston, MA 02116–3411, USA


    Confederation of British Industry (CBI), Environment, Health & Safety Group, Centre Point, 103 New Oxford Street, London WC1A 1DU

    Council on Economic Priorities (CEP), 30 Irving Place, New York, NY 10033, USA


    Deloitte Touche Tohmatsu, Stonecutter Court, 1 Stonecutter Street, London EC4A 4TR

    Department of the Environment, Transport and the Regions (DETR), Eland House, Bressenden Place, London SW1E 5DU

    Department of Trade and Industry (DTI), The Business and the Environment Unit (BEU), Ashdown House, Victoria Street, London SWIE ORB

    The Ecologist, Ecosystems Ltd, 1 st Floor, Corner House, Station Road, Sturminster Newton, Dorset, UK


    Ecology Building Society, 18 Station Road, Keighley, West Yorks, BD20 7EH, UK

    Tel: 01535 635933


    The Ecumenical Council for Corporate Responsibility (ECCR), PO Box 4317, Bishop's Stortford CM22 7GZ, UK


    Environment Agency, Rio House, Waterside Drive, Aztec West, Almondsbury, Bristol BS32 4UD, UK


    Environment Council, 212 High Holborn, London WC1V 7VW


    Environmental Accounting and Auditing Reporter, Monitor Press Ltd, Suffolk House, Church Field Road, Sudbury, Suffolk, CO10 6YA, UK


    Environmental Data Services (ENDS) Ltd, Unit 24, Finsbury Business Centre, 40 Bowling Green Lane, London EC1R 0NE


    Environmental Finance, Executive Enterprises Publications Co., Executive Enterprises Building, 22 W. 21st St, New York, NY 10010–6904, USA

    Environmental Finance, Fulton Publishing, 22–24 Corsham Street, London, N1 6DR


    Environmental Protection Agency (US), Ariel Rios Building, 1200 Pennsylvania Avenue, N.W., Washington, DC 20460, USA

    Ethical Consumer, ECRA Publishing Ltd, Unit 21, 41 Old Birley Street, Manchester, UK


    Ethical Investment Research & Information Service (EIRIS), 80–84 Bondway, London SW8 1SF


    Ethical Performance, Dunstans Publishing, PO Box 590, 8 New Street, St Dunstans, Canterbury, Kent, CT2 8GF, UK


    The European Environment Review, Graham & Trotman Ltd, Sterling House, 66 Wilton Road, London SW1V IDE

    Fondazione Eni Enrico Mattei (FEEM), Corso Magenta, 63, 20123 Milano, Italy


    Forum for the Future, 227a City Road, London EC1V 1JT and 9 Imperial Square, Cheltenham GL50 1QB, UK

    Fax: 01242 262757

    Friends of the Earth, 26–28 Underwood Street, London NW1 7SQ


    Friends of the Earth Scotland, Bonnington Mill, 72 Newhaven Road, Edinburgh EH6 5QG, UK


    The Global Reporting Initiative also accessible through both ACCA and CERES

    The Green Alliance, 40 Buckingham Palace Road, London SW1W 0RE


    Green Party, 1A Waterlow Road, London N19 5NJ


    Green LEAP, Independent Association of Legal Engineering and Accounting Professionals for the Environment, 70 Richmond St East, Suite 400, Toronto, Ontario, M5C 1N8, Canada

    Tel: 416 363 5577; Fax: 416 367 2653

    Greenpeace UK, Canonbury Villas, London N1 2PN


    Groundwork Foundation, 85–87 Cornwall Street, Birmingham B3 3BY, UK

    Tel: 0121 236 8565

    Her Majesty's Inspectorate of Pollution, Environment Agency, Rio House, Waterside Drive, Aztec West, Almondsbury, Bristol BS12 4UD


    Institute of Chartered Accountants in Australia, GPO Box 3921, Sydney, NSW 2001, Australia

    Tel: 61 29290 5680; Fax: 61 29299 1689

    Institute of Chartered Accountants in England and Wales (ICAEW), PO Box 433, Chartered Accountants Hall, Moorgate Place, London EC2P 2BJ

    Institute of Chartered Accountants of Scotland (ICAS), 27 Queen Street, Edinburgh EH2 1LA, UK


    Institute of Environmental Management & Assessment (IEMA), 63 Northumberland Street, Edinburgh EH3 6JQ, UK


    Institute for European Environmental Policy London (IEEP), Dean Bradley House, 52 Horseferry Road, London SW1P 2AG


    Institute of Social and Ethical Accountability (ISEA), Thrale House, 44–46 Southwark Street, London SE1 1UN


    International Chamber of Commerce (ICC), 14/15 Belgrave Square, London SW1X 8PS

    International Chamber of Commerce (ICC), 9 rue d'Anjou, 75008, Paris, France

    International Environment Reporter, Bureau of National Affairs Inc., 1231 25th St. NW., Washington, DC 20037, USA

    Tel: (202) 452 4200

    International Institute for Environment and Development (IIED), 3 Endsleigh Street, London WC1H 0DD


    International Institute for Sustainable Development (IISD), 161 Portage Avenue East, Winnipeg, Manitoba, R3B 0Y4, Canada


    Jupiter Environmental Research Unit, Knightsbridge House, 197 Knightsbridge, London SW7 1RB

    Tel: 020 7 412 0703; Fax: 020 7 581 3857

    KPMG, Management Consultants, 8 Salisbury Square, London EC4Y 8BB

    Tel: 020 7 311 1000; Fax: 020 7 311 3311

    London Environmental Economics Centre (LEEC), 3 Endsleigh Street, London WC1H 0DD

    Management Institute for Environment and Business (MEB), 10G Street NE (Suite 800), Washington, DC 20002, USA


    The Natural Step, Thornbury House, 18 High Street, Cheltenham, Gloucester GL50 1DZ, UK

    New Academy of Business, 17–19 Clare Street, Bristol BS1 1XA, UK


    New Economics Foundation (NEF), Cinnamon House, 6–8 Cole Street, London SE1 4YH


    NPI, 48 Gracechurch Street, London EC3P 3HH

    Pensions & Investment Research Consultants Ltd, Crusader House, 145–157 St John Street, London EC1V 4QJ


    PricewaterhouseCoopers, Southwark Towers, 32 London Bridge, London SE1 9SY

    Shared Interest Society, 25 Collingwood Street, Newcastle upon Tyne NE1 1JE, UK

    Tel: 0191 233 9100

    Social Investment Forum, 1612 K-Street NW St, 650 Washington, DC 20006, USA


    Social Investment Forum (UK), Suite 308, 16 Baldwins Gardens, London EC1N 7RJ


    Socially Responsible Investment Network,c/o Pensions Investment Resource Centre, 40 Bowling Green Lane, London EC1R 0NE

    Strategic Research Centre for Environmental Accountability (SRCEA), University of Tasmania, GPO Box 252–86, Hobart, TAS, Tasmania 7001, Australia


    SustainAbility Ltd, 49–53 Kensington High Street, London W8 5ED


    Tomorrow Global Environment Business, Tomorrow Publishing AB, Saltmätargatan 8A, SE-113 59 Stockholm, Sweden


    Traidcraft, Kingsway, Gateshead, Tyne and Wear, NE11 0NE, UK


    United Nations, Conference on Trade and Development (UNCTAD), Palais des Nations, 1211 Geneva 10, Switzerland

    Tel: (22) 9071234; Fax: (22) 9070057

    United Nations Environment Programme (UNEP), Tour Mirabeau — 39–43, quai Andre Citroën, 75739 Paris Cedex 15, France

    Tel: 33(1) 4437 1450; Fax: 33(1) 4437 1474

    US Environmental Protection Agency, Public Affairs Office (A-107), Washington, DC 20460, USA

    Washington State Department of Ecology, Northwest Regional Office, 3190 160th Ave. SE, Bellvue, WA 98008–5452, USA

    World Business Council for Sustainable Development, 160 route de Florissant, CH-1231 Conches-Geneva, Switzerland


    World Resources Institute (WRI), 1709 New York Avenue NW., Washington, DC 20006, USA

    Worldwatch Institute, 1776 Massachusetts Ave. NW, Washington, DC 20036–1904, USA

    Tel: (202) 452 1999; Fax: (202) 296 7365


    Worldwide Fund for Nature, Panda House, Weyside Park, Godalming, Surrey, GU7 1XR, UK


    Wuppertal Institut für Klima Umwelt Energie, Doppersberg 19, 42103 Wuppertal, Germany


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    Ackoff, R.L. (1960) ‘Systems, organisations and interdisciplinary research’, General Systems Theory Yearbook, vol. 5, pp. 1–8
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