ISB Paper Series - Institute for Social Banking
ISB Paper Series - Institute for Social Banking
ISB Paper Series - Institute for Social Banking
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Outline<br />
Agricultural enterprises create greater impacts than is displayed in their enterprise<br />
results. Many social and ecological services, such as the shaping of a diverse<br />
cultural landscape, conservation of genetic resources and increase of soil fertility are<br />
not valued and there<strong>for</strong>e not provided. The companies which are attentive to<br />
sustainable management are generally not seen as profitable. The reason <strong>for</strong> this is<br />
that only the costs, and not the services, are considered by regular accountancy<br />
procedures. From my experience and my current work as a managing director of a<br />
citizen shareholder corporation, these services are decisive <strong>for</strong> future agriculture. A<br />
necessary precondition <strong>for</strong> improving the utilisation of these added values, is a<br />
change of instruments in the financial accounting method. In this work I have<br />
developed an instrument <strong>for</strong> the sustainable analysis of agricultural enterprises. With<br />
the insights provided by this instrument, sustainable services can be generated<br />
directly out of financial accountancy. The derived values are used <strong>for</strong> enterprise<br />
planning, monitoring of the enterprise and <strong>for</strong> comparative analysis with other<br />
enterprises.<br />
Nachhaltigkeitswerte im Geschäftsergebnis – Hiss 2011 2