基于可持续发展观的社会责任成本研究
|
摘要
社会责任成本是企业社会责任和社会成本的有机结合,它以会计方法的视角对企业经营行为所带来的社会效益和社会损失进行测度,以利于提高企业的社会效益性,又符合可持续发展观的要求。传统企业的经营目标主要局限于追求利润最大化,致使会计关注的重点自然就是企业的财务状况、经营成果和现金流量等微观经济指标,在这一目标的驱使下,企业的经济效益虽然得到较大的发展,却带来一系列的社会问题,比如环境污染,生态平衡遭到破坏,职工的权益得不到保障,消费者的利益受到侵害……,这些极大地影响了企业的社会效益与社会的整体福利的提升。在这种背景下,政府和广大民众对企业股东财富最大化的目标产生了质疑,强烈要求企业在追求微观经济利益的同时,应当重视产生的社会影响,履行自身的社会责任;而企业自身也需要履行社会责任,以提高自身的企业形象和社会认同度。特别是在当前循环经济条件下,适应可持续发展战略的要求,资源的合理配置和社会经济的可持续发展需要我们重新认识企业成本的经济内涵。因此,企业的目标也开始从单一的经济利益转为经济利益和社会效益并重,在这种情况下,对传统成本的确认、计量、披露模式提出了挑战。
从上世纪七十年代开始,社会责任成本的研究与实践在以美国为首的西方发达国家开始兴起了,除了与社会发展的历史进程有关,还受到社会经济理论研究的发展所推动。但从世界范围来看,社会责任成本的研究还是处于一个发展阶段,尚未形成完善、严密的理论体系和应用规范,对我国来说更是如此。论文基于可持续发展观的基本理论,借鉴了西方国家有关企业社会责任成本问题的研究成果,论述了社会责任和社会责任成本的相关理论与应用方法;并在可持续发展战略的要求下,对企业应持有的经营目标进行了理论阐述,引出了社会责任成本与可持续发展的关系及社会责任成本研究的现实意义;分析了社会责任成本的确认、计量、披露模式;并以此为基础提出了强化社会责任意识的对策与建议。
论文的研究内容共分为六个部分:
第一部分为导论,介绍了文章的研究背景、意义,写作思路及创新点和不足,旨在概括性引出全文的内容和结构。
第二部分对社会责任与社会责任成本的理论研究现状进行了分析,社会责任成本理论的形成是当代经济与社会协调发展的必然产物;在国内外学者的研究基础上,对社会责任和社会责任成本的涵义和内容进行了界定。
第三部分在论述了可持续发展观的涵义和要求的基础上,提出了基于此观点狭义循环成本理论存在着缺陷,已无法反映价值规律和公平竞争优胜劣汰的客观要求,而应以新的评价体系对企业目标进行评价:企业在从事生产经营决策时,除了考虑自身的利益外,更应对社会负责,可持续发展战略对企业的新要求是企业发展应以保护和改善生态环境为前提,切不可以牺牲环境为代价去换取暂时的发展。企业社会责任成本与可持续发展存在必然的联系:建立社会责任成本核算与企业可持续发展战略目标一致、是企业实施可持续发展战略的重要手段、有助于社会责任成本核算体系的发展和完善。最后,对社会责任成本的研究意义提出了一些见解。
第四部分论述社会责任成本的确认与计量,对社会责任成本计量的难度、计量属性和计量方法做了分析。社会责任成本的计量方法包括调查分析法、替代品评价法、历史成本法、复原或避免成本法、法院裁决法和影子价格法。第五部分论述社会责任成本信息的披露必要性、现状与发展;我国的社会责任成本信息披露体系应当与国际接轨,充分借鉴国外发达资本主义国家在这一领域的研究成果,同时应当结合我国的实际,因地制宜,发展适合我国国情的,具有中国特色的社会责任成本信息披露体系,因此结合新准则对我国社会责任成本信息的披露模式做出了前瞻性的探讨,即表内披露、表外披露和单独披露。
第六部分提出了强化可持续发展观,以消除认识上的误区,推动企业履行社会责任的若干建议,提出了国家应大力支持与鼓励企业履行社会责任,企业应将社会责任列入企业长期发展的战略目标中,同时建立社会责任的监测体系。
本文的主要贡献在于:
1、将社会责任成本的研究与我国的一项长期基本国策——可持续发展相结合,提出了企业社会责任成本与可持续发展战略的关系,以及如何更好的协调二者的关系。
2、结合新企业会计准则研究了社会责任成本信息的几种可供参考的披露模式。
论文的不足之处是:在研究方法方面因研究内容的局限,缺乏实证数据的检验;当前对社会责任成本的系统研究较少,可借鉴的参考资料不多,因而论文中的部分观点仅是一些思路和设想,还存在进一步研究和探讨的空间。
Social responsibility cost is the organic combination of business social responsibility with social cost. By specific means and technology of accounting, it reflects and controls the social benefit and social damage from business operations. It not only benefits to increase business social efficiency,but also conforms to the sustainable development. For a long time, the target of the business enterprises has been limited in profit maximization. Therefore, the accounting only concerns the microeconomic indexes naturally, such as the financial position of the business enterprise, the results of business operation and the cash flows. Under this target, the economic performance of the business enterprises makes a great development, at the same time, bringing a series of social problems, such as the environmental pollution, the destroying of the balance of ecology, the workers' rights can't be protected and so on, all of these have a very bad influence on the improvement of the business enterprises' social benefit and the whole welfare of the society. Under this kind of background, the government and people have begun to oppugn the target of the business enterprises and strongly demand the business enterprises to pay great attention to their social infections while seeking fortune; and the business enterprises themselves also need to implement their social duties, to increase the business enterprises' social image and social agreement. Particularly, under recycling economy circumstances, sustainable development strategy has been advanced. We must recognize the business economic connotation again. From now on, the target of the business enterprises turns to laying equal stress on both the economic benefits and the social duties. In this case, it puts forward the challenge to the model of recognizing, calculating and disclosing of traditional cost.
Since the 1970s, the research and practice of social responsibility cost start rising in the western developed countries, not only because of the social development, but also being propelled by economic theory research. In the scope of world, the study on social responsibility accounting is placed at a developing stage still; it isn't mature or perfect and doesn't have any perfect and tight academic foundation and practical guideline. Based on the concept of sustainable development, this thesis uses the achievements in social responsibility cost research in other countries for reference. At first, expounds the theory of social responsibility and social responsibility cost; secondly, expounds the management objectives of enterprise based on the concept sustainable development, and explains the necessity of improving traditional cost and practical or immediate significance of research on social responsibility cost; thirdly, puts forward the model of recognizing, calculating and disclosing of social responsibility cost; at last, suggests how to strengthen social responsibility consciousness.
The main sections included in this paper are the following:
Section 1 is the preface, introduces the background, significance, thread, innovation and defect, and shows the whole content frame to readers.
Section 2 analyzes the present situation of study about social responsibility and social responsibility cost, and defines social responsibility and social responsibility cost.
Section 3 discusses the meaning and requirement of sustainable development, and puts forward the defect of traditional cost that can not reflect the law of value and fair competition. So it must appraise business enterprises by new standard: when making policy, besides own profit, enterprise must be responsible for society.
Sustainable development claims that development should on the premise of environmental protection. This section also analyzes the relationship between social responsibility cost and sustainable development. Social responsibility cost accounting has the same aim with sustainable development, and benefits to carry out sustainable development. At last, puts forward the sense of social responsibility cost.
Section 4 relates recognizing and calculating of social responsibility cost, analyzes the difficulty of recognizing, recognizing attribute and recognizing method. Recognizing method of social responsibility cost has six different methods.
Section 5 relates the necessity, status and development of disclosing of social responsibility cost. The disclosing content of the social responsibility accounting information in our country should take the experience in other countries for reference and integrate with international system. This section makes some forward-looking studies on our country's social responsibility accounting's disclosing model.
Section 6 puts forward that we must strengthen sustainable development, eliminate mistaken idea, push forward enterprise to fulfill social responsibility. Our country should give strong backing to fulfill social responsibility. Enterprises can put social responsibility to a long-term aim. And a supervise system of social responsibility should be set up.
The main contributions of this paper are:
1. Combine the research on social responsibility cost with sustainable development which is a long-term basic policy in our country that. Put forward the relationship between corporate social responsibility cost and sustainable development, and how to coordinate the relationship.
2. Discuses some disclosing models of social responsibility cost information, contacting the new accounting standard.
The shortcomings of this paper are: Subjected to the research contents, it is lack of using empirical research method. Because it is short of systematical research on social responsibility cost at present, some viewpoints in this paper are still some thoughts and assumes. I should make further research.
从上世纪七十年代开始,社会责任成本的研究与实践在以美国为首的西方发达国家开始兴起了,除了与社会发展的历史进程有关,还受到社会经济理论研究的发展所推动。但从世界范围来看,社会责任成本的研究还是处于一个发展阶段,尚未形成完善、严密的理论体系和应用规范,对我国来说更是如此。论文基于可持续发展观的基本理论,借鉴了西方国家有关企业社会责任成本问题的研究成果,论述了社会责任和社会责任成本的相关理论与应用方法;并在可持续发展战略的要求下,对企业应持有的经营目标进行了理论阐述,引出了社会责任成本与可持续发展的关系及社会责任成本研究的现实意义;分析了社会责任成本的确认、计量、披露模式;并以此为基础提出了强化社会责任意识的对策与建议。
论文的研究内容共分为六个部分:
第一部分为导论,介绍了文章的研究背景、意义,写作思路及创新点和不足,旨在概括性引出全文的内容和结构。
第二部分对社会责任与社会责任成本的理论研究现状进行了分析,社会责任成本理论的形成是当代经济与社会协调发展的必然产物;在国内外学者的研究基础上,对社会责任和社会责任成本的涵义和内容进行了界定。
第三部分在论述了可持续发展观的涵义和要求的基础上,提出了基于此观点狭义循环成本理论存在着缺陷,已无法反映价值规律和公平竞争优胜劣汰的客观要求,而应以新的评价体系对企业目标进行评价:企业在从事生产经营决策时,除了考虑自身的利益外,更应对社会负责,可持续发展战略对企业的新要求是企业发展应以保护和改善生态环境为前提,切不可以牺牲环境为代价去换取暂时的发展。企业社会责任成本与可持续发展存在必然的联系:建立社会责任成本核算与企业可持续发展战略目标一致、是企业实施可持续发展战略的重要手段、有助于社会责任成本核算体系的发展和完善。最后,对社会责任成本的研究意义提出了一些见解。
第四部分论述社会责任成本的确认与计量,对社会责任成本计量的难度、计量属性和计量方法做了分析。社会责任成本的计量方法包括调查分析法、替代品评价法、历史成本法、复原或避免成本法、法院裁决法和影子价格法。第五部分论述社会责任成本信息的披露必要性、现状与发展;我国的社会责任成本信息披露体系应当与国际接轨,充分借鉴国外发达资本主义国家在这一领域的研究成果,同时应当结合我国的实际,因地制宜,发展适合我国国情的,具有中国特色的社会责任成本信息披露体系,因此结合新准则对我国社会责任成本信息的披露模式做出了前瞻性的探讨,即表内披露、表外披露和单独披露。
第六部分提出了强化可持续发展观,以消除认识上的误区,推动企业履行社会责任的若干建议,提出了国家应大力支持与鼓励企业履行社会责任,企业应将社会责任列入企业长期发展的战略目标中,同时建立社会责任的监测体系。
本文的主要贡献在于:
1、将社会责任成本的研究与我国的一项长期基本国策——可持续发展相结合,提出了企业社会责任成本与可持续发展战略的关系,以及如何更好的协调二者的关系。
2、结合新企业会计准则研究了社会责任成本信息的几种可供参考的披露模式。
论文的不足之处是:在研究方法方面因研究内容的局限,缺乏实证数据的检验;当前对社会责任成本的系统研究较少,可借鉴的参考资料不多,因而论文中的部分观点仅是一些思路和设想,还存在进一步研究和探讨的空间。
Social responsibility cost is the organic combination of business social responsibility with social cost. By specific means and technology of accounting, it reflects and controls the social benefit and social damage from business operations. It not only benefits to increase business social efficiency,but also conforms to the sustainable development. For a long time, the target of the business enterprises has been limited in profit maximization. Therefore, the accounting only concerns the microeconomic indexes naturally, such as the financial position of the business enterprise, the results of business operation and the cash flows. Under this target, the economic performance of the business enterprises makes a great development, at the same time, bringing a series of social problems, such as the environmental pollution, the destroying of the balance of ecology, the workers' rights can't be protected and so on, all of these have a very bad influence on the improvement of the business enterprises' social benefit and the whole welfare of the society. Under this kind of background, the government and people have begun to oppugn the target of the business enterprises and strongly demand the business enterprises to pay great attention to their social infections while seeking fortune; and the business enterprises themselves also need to implement their social duties, to increase the business enterprises' social image and social agreement. Particularly, under recycling economy circumstances, sustainable development strategy has been advanced. We must recognize the business economic connotation again. From now on, the target of the business enterprises turns to laying equal stress on both the economic benefits and the social duties. In this case, it puts forward the challenge to the model of recognizing, calculating and disclosing of traditional cost.
Since the 1970s, the research and practice of social responsibility cost start rising in the western developed countries, not only because of the social development, but also being propelled by economic theory research. In the scope of world, the study on social responsibility accounting is placed at a developing stage still; it isn't mature or perfect and doesn't have any perfect and tight academic foundation and practical guideline. Based on the concept of sustainable development, this thesis uses the achievements in social responsibility cost research in other countries for reference. At first, expounds the theory of social responsibility and social responsibility cost; secondly, expounds the management objectives of enterprise based on the concept sustainable development, and explains the necessity of improving traditional cost and practical or immediate significance of research on social responsibility cost; thirdly, puts forward the model of recognizing, calculating and disclosing of social responsibility cost; at last, suggests how to strengthen social responsibility consciousness.
The main sections included in this paper are the following:
Section 1 is the preface, introduces the background, significance, thread, innovation and defect, and shows the whole content frame to readers.
Section 2 analyzes the present situation of study about social responsibility and social responsibility cost, and defines social responsibility and social responsibility cost.
Section 3 discusses the meaning and requirement of sustainable development, and puts forward the defect of traditional cost that can not reflect the law of value and fair competition. So it must appraise business enterprises by new standard: when making policy, besides own profit, enterprise must be responsible for society.
Sustainable development claims that development should on the premise of environmental protection. This section also analyzes the relationship between social responsibility cost and sustainable development. Social responsibility cost accounting has the same aim with sustainable development, and benefits to carry out sustainable development. At last, puts forward the sense of social responsibility cost.
Section 4 relates recognizing and calculating of social responsibility cost, analyzes the difficulty of recognizing, recognizing attribute and recognizing method. Recognizing method of social responsibility cost has six different methods.
Section 5 relates the necessity, status and development of disclosing of social responsibility cost. The disclosing content of the social responsibility accounting information in our country should take the experience in other countries for reference and integrate with international system. This section makes some forward-looking studies on our country's social responsibility accounting's disclosing model.
Section 6 puts forward that we must strengthen sustainable development, eliminate mistaken idea, push forward enterprise to fulfill social responsibility. Our country should give strong backing to fulfill social responsibility. Enterprises can put social responsibility to a long-term aim. And a supervise system of social responsibility should be set up.
The main contributions of this paper are:
1. Combine the research on social responsibility cost with sustainable development which is a long-term basic policy in our country that. Put forward the relationship between corporate social responsibility cost and sustainable development, and how to coordinate the relationship.
2. Discuses some disclosing models of social responsibility cost information, contacting the new accounting standard.
The shortcomings of this paper are: Subjected to the research contents, it is lack of using empirical research method. Because it is short of systematical research on social responsibility cost at present, some viewpoints in this paper are still some thoughts and assumes. I should make further research.
引文
7斯蒂芬·P·罗宾斯,管理学(第四版)[M],北京:中国人民大学出版社,1997 (4 ). P
8引自王明华硕士学位论文“企业社会责任本质及其治理研究”,江西财经大学,2006
9张文强,公众管理导向——公关概念的一次大胆延伸[J],广告学研究(台湾),1996,p157
10资料来源:卡罗尔、巴克霍尔茨,企业与社会伦理与利益相关者管理[M],机械工业出版社,2004
11席建国,企业社会责任:我国企业发展史上一场革命[J] ,上海企业2005(12)
12资料来源:李定安,成本会计研究[M],经济科学出版社,2002
13蕾切尔·卡逊著《寂静的春天》[M],吉林人民出版社,1997
14丹尼斯·麦多斯等著《增长的极限》[M],吉林人民出版社,1997
15刘东辉《从“增长的极限”到“持续发展”》载《可持续发展之路》[M],北京大学出版社,1995
16 Mohan Munasinghe and Walter Shearer,An introduction to the Definition and Measurement of Biogeophysical Sustainobility,Defining and measuring Sustainability,The Biogephysical Foundations,1991
17张坤民,《可持续发展论》[M],中国环境科学出版社,1997
18洪银兴,《可持续发展经济学》[M],商务印书馆出版社,2003
19美国世界资源研究所《世界资源手册(1992——1993)》[M],中国环境科学出版社,1993
20 Barbier,E.B.Economics,Natural Resource Scarcity and Develepment.London,Ear.thscan,1989
21俄维·皮尔斯,杰瑞米·沃福德著《世界无末日——经济学,环境与可持续发展》[M],中国财政经济出版社,1996
22这里的外部成本是指除企业外应由其他私人团体或整个社会承担的成本,笔者注。
23丹尼尔·贝尔著:《后工业社会简明本》,科学普及出版社,1985
24资料来源:林万祥,《成本论》[M],中国财政经济出版社,2001
27约瑟夫·熊彼特(Joseph Schumpeter):《经济发展理论》,1912
1.林万祥:《成本论》[M],中国财政经济出版社,2001
2.林万祥、肖序:《环境成本管理论》[M],中国财政经济出版社,2006
3.蕾切尔·卡逊:《寂静的春天》[M],吉林人民出版社,1997
4.丹尼斯·麦多斯等:《增长的极限》[M],吉林人民出版社,1997
5.刘东辉:《从“增长的极限”到“持续发展”》载《可持续发展之路》[M],北京大学出版社,1995
6.张坤民:《可持续发展论》[M],中国环境科学出版社,1997
7.洪银兴:《可持续发展经济学》[M],商务印书馆出版社,2003
8.美国世界资源研究所《世界资源手册(1992——1993)》[M],中国环境科学出版社,1993
9.郭红玲:国外企业社会责任与企业财务绩效关联性研究综述[J],绿色经济,2005,P84-85
10.俄维·皮尔斯,杰瑞米·沃福德著《世界无末日——经济学,环境与可持续发展》[M],中国财政经济出版社,1996
11.刘玉艳:企业竞争力与社会责任成本相关性探讨[J],财会月刊,2006(10)
12.于砚:试论社会责任成本问题[J],内蒙古科技与经济,2005(6)
13.陈云:适应社会可持续性发展的要求,重新认识企业成本的经济内涵[J],财会研究,2004(12)
14.岳彦芳、袁晋芳:循环经济下社会责任成本信息揭示[J],中央财经大学学报,2005(8)
15.斯蒂芬·P·罗宾斯:《管理学》(第四版)[M],中国人民大学出版社,1997
16.张文强:公众管理导向—公关概念的一次大胆延伸[J],广告学研究,1996,p157
17.席建国:企业社会责任:我国企业发展史上一场革命[J] ,上海企业2005(12)
18.卡罗尔、巴克霍尔茨:《企业与社会伦理与利益相关者管理》[M],机械工业出版社,2004
19.李定安:《成本会计研究》[M],经济科学出版社,2002
20.丹尼尔·贝尔著:《后工业社会简明本》,科学普及出版社,1985
21.约瑟夫·熊彼特(Joseph Schumpeter)著:《经济发展理论》[M],1912
22.刘立燕:企业社会责任会计:内涵、目标与计量[J] ,财会通讯,2006(7)
23. Myrna Wulfson,The Ethics of Corporate Social Responsibility and philanthropy Ventures,Journal Business of Ethics29:2001 Klower Academic Pubilsh.
24. UN Environmental Management Accounting:Policies and Linkage,2001
25. Barbier , E.B.Economics , Natural Resource Scarcity and Develepment.London,Ear.thscan,1989
26. Mohan Munasinghe and Walter Shearer,An introduction to the Definition and Measurement of Biogeophysical Sustainobility,Defining and measuring Sustainability,The Biogephysical Foundations,1991
8引自王明华硕士学位论文“企业社会责任本质及其治理研究”,江西财经大学,2006
9张文强,公众管理导向——公关概念的一次大胆延伸[J],广告学研究(台湾),1996,p157
10资料来源:卡罗尔、巴克霍尔茨,企业与社会伦理与利益相关者管理[M],机械工业出版社,2004
11席建国,企业社会责任:我国企业发展史上一场革命[J] ,上海企业2005(12)
12资料来源:李定安,成本会计研究[M],经济科学出版社,2002
13蕾切尔·卡逊著《寂静的春天》[M],吉林人民出版社,1997
14丹尼斯·麦多斯等著《增长的极限》[M],吉林人民出版社,1997
15刘东辉《从“增长的极限”到“持续发展”》载《可持续发展之路》[M],北京大学出版社,1995
16 Mohan Munasinghe and Walter Shearer,An introduction to the Definition and Measurement of Biogeophysical Sustainobility,Defining and measuring Sustainability,The Biogephysical Foundations,1991
17张坤民,《可持续发展论》[M],中国环境科学出版社,1997
18洪银兴,《可持续发展经济学》[M],商务印书馆出版社,2003
19美国世界资源研究所《世界资源手册(1992——1993)》[M],中国环境科学出版社,1993
20 Barbier,E.B.Economics,Natural Resource Scarcity and Develepment.London,Ear.thscan,1989
21俄维·皮尔斯,杰瑞米·沃福德著《世界无末日——经济学,环境与可持续发展》[M],中国财政经济出版社,1996
22这里的外部成本是指除企业外应由其他私人团体或整个社会承担的成本,笔者注。
23丹尼尔·贝尔著:《后工业社会简明本》,科学普及出版社,1985
24资料来源:林万祥,《成本论》[M],中国财政经济出版社,2001
27约瑟夫·熊彼特(Joseph Schumpeter):《经济发展理论》,1912
1.林万祥:《成本论》[M],中国财政经济出版社,2001
2.林万祥、肖序:《环境成本管理论》[M],中国财政经济出版社,2006
3.蕾切尔·卡逊:《寂静的春天》[M],吉林人民出版社,1997
4.丹尼斯·麦多斯等:《增长的极限》[M],吉林人民出版社,1997
5.刘东辉:《从“增长的极限”到“持续发展”》载《可持续发展之路》[M],北京大学出版社,1995
6.张坤民:《可持续发展论》[M],中国环境科学出版社,1997
7.洪银兴:《可持续发展经济学》[M],商务印书馆出版社,2003
8.美国世界资源研究所《世界资源手册(1992——1993)》[M],中国环境科学出版社,1993
9.郭红玲:国外企业社会责任与企业财务绩效关联性研究综述[J],绿色经济,2005,P84-85
10.俄维·皮尔斯,杰瑞米·沃福德著《世界无末日——经济学,环境与可持续发展》[M],中国财政经济出版社,1996
11.刘玉艳:企业竞争力与社会责任成本相关性探讨[J],财会月刊,2006(10)
12.于砚:试论社会责任成本问题[J],内蒙古科技与经济,2005(6)
13.陈云:适应社会可持续性发展的要求,重新认识企业成本的经济内涵[J],财会研究,2004(12)
14.岳彦芳、袁晋芳:循环经济下社会责任成本信息揭示[J],中央财经大学学报,2005(8)
15.斯蒂芬·P·罗宾斯:《管理学》(第四版)[M],中国人民大学出版社,1997
16.张文强:公众管理导向—公关概念的一次大胆延伸[J],广告学研究,1996,p157
17.席建国:企业社会责任:我国企业发展史上一场革命[J] ,上海企业2005(12)
18.卡罗尔、巴克霍尔茨:《企业与社会伦理与利益相关者管理》[M],机械工业出版社,2004
19.李定安:《成本会计研究》[M],经济科学出版社,2002
20.丹尼尔·贝尔著:《后工业社会简明本》,科学普及出版社,1985
21.约瑟夫·熊彼特(Joseph Schumpeter)著:《经济发展理论》[M],1912
22.刘立燕:企业社会责任会计:内涵、目标与计量[J] ,财会通讯,2006(7)
23. Myrna Wulfson,The Ethics of Corporate Social Responsibility and philanthropy Ventures,Journal Business of Ethics29:2001 Klower Academic Pubilsh.
24. UN Environmental Management Accounting:Policies and Linkage,2001
25. Barbier , E.B.Economics , Natural Resource Scarcity and Develepment.London,Ear.thscan,1989
26. Mohan Munasinghe and Walter Shearer,An introduction to the Definition and Measurement of Biogeophysical Sustainobility,Defining and measuring Sustainability,The Biogephysical Foundations,1991