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Publication
Blue accounting: First insights
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Advisor(s)
Abstract(s)
This article explores the framework of the marine knowledge, in general, and the blue
accounting, in particular. For one side, the seabed, the ocean floor and the subsoil allow
to promote several activities to explore these resources. For the other side, the pollution
of the marine environment due to intervention of man which damage and the harm marine life produces strong risks and threats to this environment. In the context, marine resources are a public good which is available to everybody, at all time, but without payment or compensations to this collective pressure of human activity. In order to reinforce the marine knowledge, the blue accounting will provide valuable information to the citizen, to the organization and to the society based on accounting standards that identify, measure, value and report this blue growth that is the ocean strategy with new
opportunities for marine and maritime sustainability. The fast evolution of the marine
knowledge demands profound accounting researches that will study the increasing impact on the use, the management, the associated costs and the new report opportunities of these resources and its value. This article will reduce the negative effect of politics and Governments that forget the blue accounting as essential to support the blue economy and ocean strategy, because sciences are interdepend and scarcity of marine resources demands knowledge to emerge these first insights and then mitigate uncertainties and risks.
Description
Keywords
Blue accounting Marine knowledge Maritime resources
Citation
Abreu, R.,David, F., Santos, L., Segura, L. & Formigoni, H. (2017). Blue accounting: first insights. Procedings of the 16th International Conference on Corporate Social Responsibility and 7th Organisational Governance Conference, Buxton, UK. SRRNet.
Publisher
Social Responsibility Research Network