Environmental and social value of agriculture innovation

https://doi.org/10.17221/58/2015-AGRICECONCitation:Kubankova M., Hajek M., Votavova A. (2016): Environmental and social value of agriculture innovation. Agric. Econ. – Czech, 62: 101-112.
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New requirements regarding agriculture production together with the increased pressure on environmentally friendly practices leave almost no space for the routine agriculture production. Innovations that include environmental changes are therefore essential. Agricultural research faces various challenges associated with the quality and effectiveness of agriculture production and recently also with the environmental and sustainability issues. The paper provides a case study focused on the environmental and social evaluation of a biological asset that constitutes an agricultural innovation. This paper also shows a concrete example of how the social and environmental reporting can be constructed and implemented by providing an evaluation of a Bumblebee Nest. As a result, the total value consisting of the market, ecosystem and aesthetic value is provided. Although the market value comprises the largest proportion of the total value, it does not exceed 64%.
References:
Bebbington Jan, Larrinaga Carlos (2014): Accounting and sustainable development: An exploration. Accounting, Organizations and Society, , -  https://doi.org/10.1016/j.aos.2014.01.003
 
Blazy Jean-Marc, Tixier Philippe, Thomas Alban, Ozier-Lafontaine Harry, Salmon Frédéric, Wery Jacques (2010): BANAD: A farm model for ex ante assessment of agro-ecological innovations and its application to banana farms in Guadeloupe. Agricultural Systems, 103, 221-232  https://doi.org/10.1016/j.agsy.2010.01.004
 
Bučánková Alena, Ptáček Vladimír (2012): A Test of Bombus terrestris Cocoon and other Common Methods for Nest Initiation in B. lapidarius and B. hortorum. Journal of Apicultural Science, 56, -  https://doi.org/10.2478/v10289-012-0022-x
 
Cabello-Medina C., Carmona-Lavado A., Pérez-Luño A., Cuevas-Rodríguez G. (2011): Do best and worst innovation performance companies differ in terms of intellectual capital, knowledge and radicalness? African Journal of Business Management, 5: 11450–11466.
 
Cairns Robert D. (2006): On accounting for sustainable development and accounting for the environment. Resources Policy, 31, 211-216  https://doi.org/10.1016/j.resourpol.2007.02.002
 
Carreck Norman, Williams Ingrid (): The economic value of bees in the UK. Bee World, 79, 115-123  https://doi.org/10.1080/0005772X.1998.11099393
 
Contrafatto Massimo (2014): The institutionalization of social and environmental reporting: An Italian narrative. Accounting, Organizations and Society, , -  https://doi.org/10.1016/j.aos.2014.01.002
 
Curran Mary Ann (2013): Life Cycle Assessment: a review of the methodology and its application to sustainability. Current Opinion in Chemical Engineering, 2, 273-277  https://doi.org/10.1016/j.coche.2013.02.002
 
Drozen F. (2003): Price, Value, Model. Oeconomica, Prague (in Czech).
 
Drozen F., Kubáňková M. (2014): A literature-based classification of crucial stakeholders in non-profit cultural organisation. Cross-Border Journal of Socio-Economics, 3: 96–107.
 
Drozen F. (2008): Modelling of price dynamic and depreciation. Ekonomický časopis, 56: 1033–1044.
 
Galan M.B., Peschard D., Boizard H. (2007): ISO 14 001 at the farm level: Analysis of five methods for evaluating the environmental impact of agricultural practices. Journal of Environmental Management, 82, 341-352  https://doi.org/10.1016/j.jenvman.2006.06.025
 
Gluch Pernilla, Baumann Henrikke (2004): The life cycle costing (LCC) approach: a conceptual discussion of its usefulness for environmental decision-making. Building and Environment, 39, 571-580  https://doi.org/10.1016/j.buildenv.2003.10.008
 
Guo Yanjun, Liu Yansui, Wen Qi, Li Yurui (2014): The Transformation of Agricultural Development towards a Sustainable Future from an Evolutionary View on the Chinese Loess Plateau: A Case Study of Fuxian County. Sustainability, 6, 3644-3668  https://doi.org/10.3390/su6063644
 
Heijungs Reinout, Huppes Gjalt, Guinée Jeroen B. (2010): Life cycle assessment and sustainability analysis of products, materials and technologies. Toward a scientific framework for sustainability life cycle analysis. Polymer Degradation and Stability, 95, 422-428  https://doi.org/10.1016/j.polymdegradstab.2009.11.010
 
Hyršlová J. (2009): Sustainability Accounting at the Corporate Level. University of Economics and Management, Prague (in Czech).
 
Hyršlová Jaroslava, Mísařová Petra, Némethová Danka (): Environmental accounting in the Czech Republic. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 54, 57-68  https://doi.org/10.11118/actaun200654060057
 
Hyršlová J. (2012): Usage of management systems in the Czech Republic. In: Löster T., Pavelka T. (eds): The 6th International Days of Statistics and Economics, Conference Proceedings. Melandrium, Slaný: 460–469.
 
Hyršlová J., Hájek M. (2005): Environmental management accounting in the framework of EMAS II in the Czech Republic. In: Rikhardsson P., Bennett M., Bouma J.J., Schaltegger S. (eds): Implementing Environmental Management Accounting: Status and Challenges. Springer, Dordrecht: 279–295.
 
Janssen Sander, van Ittersum Martin K. (2007): Assessing farm innovations and responses to policies: A review of bio-economic farm models. Agricultural Systems, 94, 622-636  https://doi.org/10.1016/j.agsy.2007.03.001
 
Jones Michael John (2003): Accounting for biodiversity: operationalising environmental accounting. Accounting, Auditing & Accountability Journal, 16, 762-789  https://doi.org/10.1108/09513570310505961
 
Jones Michael John (2010): Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting. Accounting Forum, 34, 123-138  https://doi.org/10.1016/j.accfor.2010.03.001
 
Jørgensen Brian, Messner Martin (2010): Accounting and strategising: A case study from new product development. Accounting, Organizations and Society, 35, 184-204  https://doi.org/10.1016/j.aos.2009.04.001
 
Klöpffer Walter (2003): Life-Cycle based methods for sustainable product development. The International Journal of Life Cycle Assessment, 8, 157-159  https://doi.org/10.1007/BF02978462
 
Mařík M., Čada K., Dušek D., Maříková P. (2003): Methods of enterprise valuation: Process of valuation, basic methods and procedures (in Czech). Ekopress, Prague.
 
Papalexandris Alexandros, Ioannou George, Prastacos Gregory, Eric Soderquist Klas (2005): An Integrated Methodology for Putting the Balanced Scorecard into Action. European Management Journal, 23, 214-227  https://doi.org/10.1016/j.emj.2005.02.004
 
Payraudeau S., van der Werf H.M.G. (2005): Environmental impact assessment for a farming region: A review of methods. Agriculture, Ecosystems & Environment, 107: 1–19.
 
Pearson C.S. (2000): Economics and the Global Environment. Cambridge University Press, Cambridge.
 
Pretty J. (2008): Agricultural sustainability: concepts, principles and evidence. Philosophical Transactions of the Royal Society B: Biological Sciences, 363, 447-465  https://doi.org/10.1098/rstb.2007.2163
 
Ptáček V. (2008): Chov čmeláků v laboratoři. (Bumblebees laboratory rearing.) Tribun EU, Brno.
 
Ptáček V., Votavová A. (2013): Termínovaný chov čmeláka zemního. (Bombus terrestris term breeding.) Certifikovaná metodika 22/13. Zemědělský výzkum, spol. s r.o. Troubsko.
 
Raclavska H., Juchelkova D., Skrobankova H., Wiltowski T., Campen A. (2011): Conditions for energy generation as an alternative approach to compost utilization. Environmental Technology, 32, 407-417  https://doi.org/10.1080/09593330.2010.501089
 
Rigby Dan, Woodhouse Phil, Young Trevor, Burton Michael (2001): Constructing a farm level indicator of sustainable agricultural practice. Ecological Economics, 39, 463-478  https://doi.org/10.1016/S0921-8009(01)00245-2
 
Šišák L., Pulkrab K. (2008): Valuation of socio-economic importance of forest services (in Czech). Czech University of Life Sciences, Prague.
 
Šišák L., Šach F., Švihla V., Pulkrab K., Černohous V., Stýblo J. (2010): Methodological procedure of expression of socio-economic importance of forest services including practical examples (in Czech). Czech University of Life Sciences, Prague.
 
Spence Laura J., Rinaldi Leonardo (2012): Governmentality in accounting and accountability: A case study of embedding sustainability in a supply chain. Accounting, Organizations and Society, , -  https://doi.org/10.1016/j.aos.2012.03.003
 
Spoelstra Sierk F. (2013): Sustainability research: Organizational challenge for intermediary research institutes. NJAS - Wageningen Journal of Life Sciences, 66, 75-81  https://doi.org/10.1016/j.njas.2013.06.002
 
Stevanov Mirjana, Böcher Michael, Krott Max, Krajter Silvija, Vuletic Dijana, Orlovic Sasa (2013): The Research, Integration and Utilization (RIU) model as an analytical framework for the professionalization of departmental research organizations: Case studies of publicly funded forest research institutes in Serbia and Croatia. Forest Policy and Economics, 37, 20-28  https://doi.org/10.1016/j.forpol.2013.03.006
 
Švejda P. (2007): Innovative entrepreneurship (in Czech). Asociace inovačního podnikání ČR, Prague.
 
Sýkorová P. Juchelková D., Kučerová M., Raclavský K. (2012): The possibilities of influencing the content of nitrogen in composts utilized for energy production. Inzynieria Mineralna, 13: 69-79.
 
Tregidga Helen, Milne Markus, Kearins Kate (2013): (Re)presenting ‘sustainable organizations’. Accounting, Organizations and Society, , -  https://doi.org/10.1016/j.aos.2013.10.006
 
Van der Werf H.M.G., Petit J. (2002): Evaluation of the environmental impact of agriculture at the farm level: A comparison and analysis of 12 indicator-based methods. Agriculture, Ecosystems & Environment, 93: 131–145.
 
van Dijk Albert, Mount Richard, Gibbons Philip, Vardon Michael, Canadell Pep (2014): Environmental reporting and accounting in Australia: Progress, prospects and research priorities. Science of The Total Environment, 473-474, 338-349  https://doi.org/10.1016/j.scitotenv.2013.12.053
 
Velthuis Hayo H.W., van Doorn Adriaan (2006): A century of advances in bumblebee domestication and the economic and environmental aspects of its commercialization for pollination. Apidologie, 37, 421-451  https://doi.org/10.1051/apido:2006019
 
Verhaeghe A., Kfir R. (2002): Managing innovation in a knowledge intensive technology organisation (KITO). R&D Management, 32: 409–417.
 
Woods Margaret, Taylor Lynda, Fang Gloria Cheng Ge (2012): Electronics: A case study of economic value added in target costing. Management Accounting Research, 23, 261-277  https://doi.org/10.1016/j.mar.2012.09.002
 
Zhang L., Marinov M., Johnson N. et al. (2009): How to Harden Enterprise’s System of Social Responsibility Based on the Matter of Sanlu. Proceedings of 2009 International Conference of Management Engineering and Information Technology, 1: 839–843.
 
Bebbington Jan, Larrinaga Carlos (2014): Accounting and sustainable development: An exploration. Accounting, Organizations and Society, , -  https://doi.org/10.1016/j.aos.2014.01.003
 
Blazy Jean-Marc, Tixier Philippe, Thomas Alban, Ozier-Lafontaine Harry, Salmon Frédéric, Wery Jacques (2010): BANAD: A farm model for ex ante assessment of agro-ecological innovations and its application to banana farms in Guadeloupe. Agricultural Systems, 103, 221-232  https://doi.org/10.1016/j.agsy.2010.01.004
 
Bučánková Alena, Ptáček Vladimír (2012): A Test of Bombus terrestris Cocoon and other Common Methods for Nest Initiation in B. lapidarius and B. hortorum. Journal of Apicultural Science, 56, -  https://doi.org/10.2478/v10289-012-0022-x
 
Cabello-Medina C., Carmona-Lavado A., Pérez-Luño A., Cuevas-Rodríguez G. (2011): Do best and worst innovation performance companies differ in terms of intellectual capital, knowledge and radicalness? African Journal of Business Management, 5: 11450–11466.
 
Cairns Robert D. (2006): On accounting for sustainable development and accounting for the environment. Resources Policy, 31, 211-216  https://doi.org/10.1016/j.resourpol.2007.02.002
 
Carreck Norman, Williams Ingrid (): The economic value of bees in the UK. Bee World, 79, 115-123  https://doi.org/10.1080/0005772X.1998.11099393
 
Contrafatto Massimo (2014): The institutionalization of social and environmental reporting: An Italian narrative. Accounting, Organizations and Society, , -  https://doi.org/10.1016/j.aos.2014.01.002
 
Curran Mary Ann (2013): Life Cycle Assessment: a review of the methodology and its application to sustainability. Current Opinion in Chemical Engineering, 2, 273-277  https://doi.org/10.1016/j.coche.2013.02.002
 
Drozen F. (2003): Price, Value, Model. Oeconomica, Prague (in Czech).
 
Drozen F., Kubáňková M. (2014): A literature-based classification of crucial stakeholders in non-profit cultural organisation. Cross-Border Journal of Socio-Economics, 3: 96–107.
 
Drozen F. (2008): Modelling of price dynamic and depreciation. Ekonomický časopis, 56: 1033–1044.
 
Galan M.B., Peschard D., Boizard H. (2007): ISO 14 001 at the farm level: Analysis of five methods for evaluating the environmental impact of agricultural practices. Journal of Environmental Management, 82, 341-352  https://doi.org/10.1016/j.jenvman.2006.06.025
 
Gluch Pernilla, Baumann Henrikke (2004): The life cycle costing (LCC) approach: a conceptual discussion of its usefulness for environmental decision-making. Building and Environment, 39, 571-580  https://doi.org/10.1016/j.buildenv.2003.10.008
 
Guo Yanjun, Liu Yansui, Wen Qi, Li Yurui (2014): The Transformation of Agricultural Development towards a Sustainable Future from an Evolutionary View on the Chinese Loess Plateau: A Case Study of Fuxian County. Sustainability, 6, 3644-3668  https://doi.org/10.3390/su6063644
 
Heijungs Reinout, Huppes Gjalt, Guinée Jeroen B. (2010): Life cycle assessment and sustainability analysis of products, materials and technologies. Toward a scientific framework for sustainability life cycle analysis. Polymer Degradation and Stability, 95, 422-428  https://doi.org/10.1016/j.polymdegradstab.2009.11.010
 
Hyršlová J. (2009): Sustainability Accounting at the Corporate Level. University of Economics and Management, Prague (in Czech).
 
Hyršlová Jaroslava, Mísařová Petra, Némethová Danka (): Environmental accounting in the Czech Republic. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 54, 57-68  https://doi.org/10.11118/actaun200654060057
 
Hyršlová J. (2012): Usage of management systems in the Czech Republic. In: Löster T., Pavelka T. (eds): The 6th International Days of Statistics and Economics, Conference Proceedings. Melandrium, Slaný: 460–469.
 
Hyršlová J., Hájek M. (2005): Environmental management accounting in the framework of EMAS II in the Czech Republic. In: Rikhardsson P., Bennett M., Bouma J.J., Schaltegger S. (eds): Implementing Environmental Management Accounting: Status and Challenges. Springer, Dordrecht: 279–295.
 
Janssen Sander, van Ittersum Martin K. (2007): Assessing farm innovations and responses to policies: A review of bio-economic farm models. Agricultural Systems, 94, 622-636  https://doi.org/10.1016/j.agsy.2007.03.001
 
Jones Michael John (2003): Accounting for biodiversity: operationalising environmental accounting. Accounting, Auditing & Accountability Journal, 16, 762-789  https://doi.org/10.1108/09513570310505961
 
Jones Michael John (2010): Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting. Accounting Forum, 34, 123-138  https://doi.org/10.1016/j.accfor.2010.03.001
 
Jørgensen Brian, Messner Martin (2010): Accounting and strategising: A case study from new product development. Accounting, Organizations and Society, 35, 184-204  https://doi.org/10.1016/j.aos.2009.04.001
 
Klöpffer Walter (2003): Life-Cycle based methods for sustainable product development. The International Journal of Life Cycle Assessment, 8, 157-159  https://doi.org/10.1007/BF02978462
 
Mařík M., Čada K., Dušek D., Maříková P. (2003): Methods of enterprise valuation: Process of valuation, basic methods and procedures (in Czech). Ekopress, Prague.
 
Papalexandris Alexandros, Ioannou George, Prastacos Gregory, Eric Soderquist Klas (2005): An Integrated Methodology for Putting the Balanced Scorecard into Action. European Management Journal, 23, 214-227  https://doi.org/10.1016/j.emj.2005.02.004
 
Payraudeau S., van der Werf H.M.G. (2005): Environmental impact assessment for a farming region: A review of methods. Agriculture, Ecosystems & Environment, 107: 1–19.
 
Pearson C.S. (2000): Economics and the Global Environment. Cambridge University Press, Cambridge.
 
Pretty J. (2008): Agricultural sustainability: concepts, principles and evidence. Philosophical Transactions of the Royal Society B: Biological Sciences, 363, 447-465  https://doi.org/10.1098/rstb.2007.2163
 
Ptáček V. (2008): Chov čmeláků v laboratoři. (Bumblebees laboratory rearing.) Tribun EU, Brno.
 
Ptáček V., Votavová A. (2013): Termínovaný chov čmeláka zemního. (Bombus terrestris term breeding.) Certifikovaná metodika 22/13. Zemědělský výzkum, spol. s r.o. Troubsko.
 
Raclavska H., Juchelkova D., Skrobankova H., Wiltowski T., Campen A. (2011): Conditions for energy generation as an alternative approach to compost utilization. Environmental Technology, 32, 407-417  https://doi.org/10.1080/09593330.2010.501089
 
Rigby Dan, Woodhouse Phil, Young Trevor, Burton Michael (2001): Constructing a farm level indicator of sustainable agricultural practice. Ecological Economics, 39, 463-478  https://doi.org/10.1016/S0921-8009(01)00245-2
 
Šišák L., Pulkrab K. (2008): Valuation of socio-economic importance of forest services (in Czech). Czech University of Life Sciences, Prague.
 
Šišák L., Šach F., Švihla V., Pulkrab K., Černohous V., Stýblo J. (2010): Methodological procedure of expression of socio-economic importance of forest services including practical examples (in Czech). Czech University of Life Sciences, Prague.
 
Spence Laura J., Rinaldi Leonardo (2012): Governmentality in accounting and accountability: A case study of embedding sustainability in a supply chain. Accounting, Organizations and Society, , -  https://doi.org/10.1016/j.aos.2012.03.003
 
Spoelstra Sierk F. (2013): Sustainability research: Organizational challenge for intermediary research institutes. NJAS - Wageningen Journal of Life Sciences, 66, 75-81  https://doi.org/10.1016/j.njas.2013.06.002
 
Stevanov Mirjana, Böcher Michael, Krott Max, Krajter Silvija, Vuletic Dijana, Orlovic Sasa (2013): The Research, Integration and Utilization (RIU) model as an analytical framework for the professionalization of departmental research organizations: Case studies of publicly funded forest research institutes in Serbia and Croatia. Forest Policy and Economics, 37, 20-28  https://doi.org/10.1016/j.forpol.2013.03.006
 
Švejda P. (2007): Innovative entrepreneurship (in Czech). Asociace inovačního podnikání ČR, Prague.
 
Sýkorová P. Juchelková D., Kučerová M., Raclavský K. (2012): The possibilities of influencing the content of nitrogen in composts utilized for energy production. Inzynieria Mineralna, 13: 69-79.
 
Tregidga Helen, Milne Markus, Kearins Kate (2013): (Re)presenting ‘sustainable organizations’. Accounting, Organizations and Society, , -  https://doi.org/10.1016/j.aos.2013.10.006
 
Van der Werf H.M.G., Petit J. (2002): Evaluation of the environmental impact of agriculture at the farm level: A comparison and analysis of 12 indicator-based methods. Agriculture, Ecosystems & Environment, 93: 131–145.
 
van Dijk Albert, Mount Richard, Gibbons Philip, Vardon Michael, Canadell Pep (2014): Environmental reporting and accounting in Australia: Progress, prospects and research priorities. Science of The Total Environment, 473-474, 338-349  https://doi.org/10.1016/j.scitotenv.2013.12.053
 
Velthuis Hayo H.W., van Doorn Adriaan (2006): A century of advances in bumblebee domestication and the economic and environmental aspects of its commercialization for pollination. Apidologie, 37, 421-451  https://doi.org/10.1051/apido:2006019
 
Verhaeghe A., Kfir R. (2002): Managing innovation in a knowledge intensive technology organisation (KITO). R&D Management, 32: 409–417.
 
Woods Margaret, Taylor Lynda, Fang Gloria Cheng Ge (2012): Electronics: A case study of economic value added in target costing. Management Accounting Research, 23, 261-277  https://doi.org/10.1016/j.mar.2012.09.002
 
Zhang L., Marinov M., Johnson N. et al. (2009): How to Harden Enterprise’s System of Social Responsibility Based on the Matter of Sanlu. Proceedings of 2009 International Conference of Management Engineering and Information Technology, 1: 839–843.
 
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