The acceptability of forest management practices: an analysis of ethical accounting and the ethical matrix |
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| Institution: | 1. School of Information Engineering, Zhejiang Agriculture and Forestry University, Hangzhou, China;2. USDA Forest Service Forest Products Laboratory, Madison, WI, USA;3. USDA Forest Service, Northern Research Station, Princeton, WV, USA;1. Beijing Forestry University, Ministry of Education, Key Laboratory for Silviculture and Conservation, 35 E Qinghua Rd, Beijing 100083, PR China;2. College of Forestry, Southwest Forestry University, Kunming 650224, PR China;3. Yuanhua Forestry Biological Technology Co., Ltd, Sanming, Fujian 650216, PR China;1. Centro de Investigación en Geografía y Geomática “Ing. Jorge L. Tamayo” A.C. Contoy 137, Col. Lomas de Padierna, CP 14240, Mexico, DF, Mexico;2. Laboratorio de Análisis Geo-Espacial (LAGE), Instituto de Geografía, Universidad Nacional Autónoma de México (UNAM), Circuito Exterior, Ciudad Universitaria, Del. Coyoacán, Apdo. Postal 20850, CP 04510 Mexico City, Mexico;1. SLU, Department of Ecology, P.O. Box 7044, SE-750 07 Uppsala, Sweden;2. SLU, Department of Soil and Environment, P.O. Box 7014, SE-750 07 Uppsala, Sweden;3. German Federal Environment Agency, Wörlitzer Platz 1, 06844 Dessau-Roßlau, Germany;4. SLU, Department of Microbiology, P.O. Box 7025, SE-750 07 Uppsala, Sweden;1. Department of Civil and Environmental Engineering (DICEA), University of Florence, Via di Santa Marta, 3-I-50139 Florence, Italy;2. CNR-IVALSA, Istituto per la Valorizzazione del Legno e delle Specie Arboree, via Madonna del Piano 10, I-50019 Sesto Fiorentino (FI), Italy |
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| Abstract: | In this paper, the feasibility of using stakeholder approaches to assess forest management practices is examined. The paper focuses on two such approaches: the idea of ethical accounting developed for livestock farming, and the so-called ethical matrix. More extensive accounting is needed in forestry. The public is increasingly sensitive to, and aware of, the broader impact of forest management, not only on human welfare but also on environmental values such as nature conservation and biodiversity. Green accounting is being used to assess the environmental effects of forestry. In a broader approach such as ethical accounting as developed for livestock farming, both the purpose and the type of use that is being made of the forest must be examined. It is also necessary to ask which visible or invisible stakeholders are to be included. However, it is important to note that the adoption of stakeholder approaches does not remove the need to reflect on one's fundamental ethical position. In fact, one must critically consider one's basic values before applying these approaches to forestry. |
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