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Research on Professional Responsibility and Ethics in Accounting, Volume 11 [Research on Professional Responsibility and Ethics in Accounting] by JEFFERY C [Emerald Group Publishing Limited,2006] [Hardcover]
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Extra info for Accounting of biological sinks and sources under the Kyoto Protocol : a step forwards or backwards for global environmental protection?
Section 9, Glossary) (Fischlin, 1996). However, this form of management is not possible at all sites, nor presumably in all climate zones. Spruce monocultures and mixed deciduous forests do not exhibit fundamentally different carbon stocks. It must however be stressed that a conversion of forests to monocultures has considerable impacts upon biodiversity and soil quality, and thus upon the stand stability and sustainability of these forests. In the light of the long time frame of the management goal (harvest after more than 50 years), this sustainability aspect carries major economic weight.
Subsequently, we address the specific problems associated with the approach established by the Kyoto Protocol for accounting individual human activities (initially restricted to afforestation, reforestation and deforestation since 1990). 1 Risks for the long-term stabilization of greenhouse gas concentrations The ultimate objective of the climate protection regime is to stabilize greenhouse gas concentrations in the atmosphere over the long term at a level that would prevent climate change dangerous to humans and the environment (Article 2 FCCC, cf.
Source: WBGU A situation highly deleterious to climate protection, soil conservation and biodiversity conservation would arise if reforestation of areas cleared after 1990 could also be accounted. It would then be a lucrative proposition for a country to clear-cut old, mature forests (primary forests), to skim off the timber yields, and to reforest the areas as soon as possible in order to claim this activity as a sink during the commitment period. Due to the fast growth of the young stands, the accountable sink potentials would be relatively large (Fig.