Please use this identifier to cite or link to this item: http://hdl.handle.net/2445/67598
Title: Rice farming, profitability and climate change. Can accounting help to identify best practices? Empirical case study in Spain
Author: Antonini, Carla
Argilés Bosch, Josep M.
Keywords: Comptabilitat
Desenvolupament sostenible
Arròs
Consum d'energia
Gasos d'efecte hivernacle
Accounting
Sustainable development
Rice
Energy consumption
Greenhouse gase
Issue Date: 2015
Publisher: Universitat de Barcelona. Facultat d'Economia i Empresa
Abstract: We perform an empirical analysis on the benefits of, and the challenges faced by, sustainability accounting in measuring the effects of climate change for a sample of Spanish rice farms. We use farm yields, revenues and incomes as indicators of economic performance, and greenhouse gas emissions, and direct and indirect energy consumption as indicators of climate change effects. According to our data, farms with higher yields, revenues and income are responsible for a greater environmental impact, measured in total gigajoules of energy consumed and tons of carbon dioxide emitted, than farms with a lower economic performance. Results show that in our sample the achievement of higher yields is attributable to the greater use of chemical inputs and fossil fuels and not to innovative and sustainable farming practices. The results indicate that accounting for climate change effects can provide useful information to reduce climate change impacts.
Note: Reproducció del document publicat a: http://www.ub.edu/ubbusiness/wp-content/uploads/2015/10/B15_1_Antonini_Argil%C3%A9sBosch_versi%C3%B3-web.pdf
It is part of: UB BUSINESS – Working Papers, Col·lecció d’Empresa, UBBusiness-B15/1
URI: http://hdl.handle.net/2445/67598
Appears in Collections:UB BUSINESS – Working Papers

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