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Accounting & decision making for ‘carbon’ Jan Bebbington (Prof. of Accountancy and Sustainable Development, University of St Andrews & Vice-Chair Scotland, Sustainable Development Commission)
Outline of talk ,[object Object],[object Object],[object Object]
Three generic decision making approaches ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Indicators ,[object Object],[object Object],[object Object],[object Object]
Indicators with rules
TRANSPORT MODEL SCORING SYSTEM Access to/around region Commuting time savings Quality of travelling experience Work & freight travel time savings Development of social infrastructure Air quality outcomes Project efficiency Regional economic growth Community identity and belonging Noise outcomes Vehicle operating cost savings Water quality outcomes Visual and landscape outcomes Sense of safety Transport safety Awareness of conservation STORMWATER MODEL SCORING SYSTEM Water quality outcomes Public health consequences of water based recreation Regional economic growth Visual and landscape outcomes Community identity and belonging Awareness of conservation Opportunities for water based recreation Opportunities for land based recreation Project efficiency Sense of safety Weighting 9.8 9.8 9.2 7.8 7.0 6.6 6.2 6.2 5.8 5.3 5.1 4.5 4.4 4.4 4.2 3.6 50 8 6 6 6 6 6 4 4 4
A monetized model capitals +ve -ve All figures are in monetary units
Summary ,[object Object],[object Object],[object Object],[object Object],[object Object]
Questions, observations, conversation?

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Carbon Accounting & Decision Making | Jan Bebbington

  • 1. Accounting & decision making for ‘carbon’ Jan Bebbington (Prof. of Accountancy and Sustainable Development, University of St Andrews & Vice-Chair Scotland, Sustainable Development Commission)
  • 2.
  • 3.
  • 4.
  • 6. TRANSPORT MODEL SCORING SYSTEM Access to/around region Commuting time savings Quality of travelling experience Work & freight travel time savings Development of social infrastructure Air quality outcomes Project efficiency Regional economic growth Community identity and belonging Noise outcomes Vehicle operating cost savings Water quality outcomes Visual and landscape outcomes Sense of safety Transport safety Awareness of conservation STORMWATER MODEL SCORING SYSTEM Water quality outcomes Public health consequences of water based recreation Regional economic growth Visual and landscape outcomes Community identity and belonging Awareness of conservation Opportunities for water based recreation Opportunities for land based recreation Project efficiency Sense of safety Weighting 9.8 9.8 9.2 7.8 7.0 6.6 6.2 6.2 5.8 5.3 5.1 4.5 4.4 4.4 4.2 3.6 50 8 6 6 6 6 6 4 4 4
  • 7. A monetized model capitals +ve -ve All figures are in monetary units
  • 8.