UDC 63
The article summarizes the main approaches to the concept of land as an object of accounting, taking into account its specifics due to productivity growth, economic and social characteristics, primary use of land, and also examines the relationship between accounting and ecosystems. This article also addresses the topic of land demand and limiting human-caused global warming. Considering direct and indirect land demands in global supply and use chains is paramount to understanding issues such as land use shifts or land-related leakage. In this review, the approach to production or consumption was considered simultaneously with the policy decision regarding the allocation of responsibilities for land use from an economic point of view, since production is associated with the added value of capital and labor, and the distribution of the proportional use of all factors between supply chain sectors, process sectors and final sectors. consumers. Global trade results in “teleconnections” between land use and the consumption of biomass-based goods and services. Teleconnections are reflected in the land requirement reports associated with the products sold. These accounts face problems in two main areas: 1 the allocation of land for traded and consumed products and 2 indicators for accounting for differences in land quality and intensity of land use. When accounting for upstream land demands, trade flows (in biophysical units such as tonnes or monetary units) are usually converted into an area equivalent based on the expected yield, that is, the mass or economic value obtained per unit area at a point.
accounting, land, nature, land use, land accounting, ecosystems, FAO, economic, Supply, Upper reaches
1. Wentland S. A. et al. Accounting for land in the United States: Integrating physical land cover, land use, and monetary valuation //Ecosystem Services. – 2020. – T. 46. – S. 101178.
2. Boyd J. W. et al. The natural capital accounting opportunity: let’s really do the numbers //BioScience. – 2018. – T. 68. – №. 12. – S. 940-943.
3. Zhu D. et al. Natural resource balance sheet compilation: a land resource asset accounting case //Journal of Chinese Governance. – 2021. – T. 6. – №. 4. – S. 515-536.
4. WANG, K. Q., et al. Analysis of the construction of assets and liabilities accounting system for cultivated land resources: a case study of Fengxian district //Shanghai Land & Resources/Shanghai Guotu Ziyuan. – 2019. – T. 40. – №. 2.
5. Costanza R. Valuing natural capital and ecosystem services toward the goals of efficiency, fairness, and sustainability //Ecosystem Services. – 2020. – T. 43. – S. 101096.
6. Hu R. et al. Assessing the real value of farmland in China //Journal of Mountain Science. – 2014. – T. 11. – S. 1218-1230.
7. You X. et al. Assessment of Eco-assets in a county area: A case of Pingbian County //Acta Ecol. Sin. – 2020. – T. 40. – №. 15. – S. 5220-5229.
8. Belluso R. A Review of FAO Dissemination Tools and Techniques //Collezione di» Testi e Studi Umanistici. – 2014.
9. Ramankutty N. Croplands in West Africa: A geographically explicit dataset for use in models //Earth Interactions. – 2004. – T. 8. – №. 23. – S. 1-22.
10. Weber J. L. Implementation of land and ecosystem accounts at the European Environment Agency //Ecological Economics. – 2007. – T. 61. – №. 4. – S. 695-707.
11. Tukker A. et al. EXIOPOL–development and illustrative analyses of a detailed global MR EE SUT/IOT //Economic Systems Research. – 2013. – T. 25. – №. 1. – S. 50-70.
12. Meyfroidt P., Lambin E. F. Forest transition in Vietnam and displacement of deforestation abroad //Proceedings of the National Academy of Sciences. – 2009. – T. 106. – №. 38. – S. 16139-16144.
13. Haberl H. Net land‐atmosphere flows of biogenic carbon related to bioenergy: towards an understanding of systemic feedbacks //GCB Bioenergy. – 2013. – T. 5. – №. 4. – S. 351-357.
14. Owen A. et al. A structural decomposition approach to comparing MRIO databases //Economic Systems Research. – 2014. – T. 26. – №. 3. – S. 262-283.
