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    <meta content="Gale, Robert" name="eprints.creators_name" />
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<meta content="Business reviews of the forest industry in British Colombia, Canada, typically portray an
unequivocally positive picture of its financial and economic health. In doing so, they fail to consider
the following six categories of social impacts and costs:  (1) direct and indirect subsidies; (2)
gov ernment support through inv estment;  (3) community dependence; (4) the maintenance of public
order; (5) aboriginal title; and (6) the overestimation of employment. Our findings show that
conventional economic and financial accounting methods inflate the industry's net contribution to
the economy . We make a number of recommendations to address this shortcoming to improve future
accounting and reporting procedures." name="eprints.abstract" />
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<meta content="Angus Reid Group. Slocan Valley watershed survey. Vancouver (BC)7 Angus Reid Group; 1996.
Bradbury J . Instant resource towns policy in British Columbia: 1965–1972. Plan Canada 1980;20(3):19 38.
Cashore B, Auld G, Newsom D. Governing through markets: forest certification and the emergence of non-state
authority. New Haven, CT7 Y ale University Press; 2004.
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COFI; 1999.
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Hopkins University Press; 1971.
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Columbia; 1997.
Forest Resource Commission. The future of our forests. Victoria (BC)7 Government of British Columbia; 1991.
Gale F. Caveat certificatum: the case of forest certification. In: Conca K, Maniates M, Princen T, editors.
Confronting consumption. New Y ork7 MIT Press; 2002. p. 275– 99.
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Gale R, Barg S. The greening of budgets: the choice of government instrument. In: Gale R, Barg S, editors. Green
budget reform: a casebook of leading practices. London7 Earthscan; 1995b. p. 1– 26.
R. Gale, F. Gale / Environmental Impact Assessment Review 26 (2006) 139–155 153
Gale, R, Gale, F, Green, T. Accounting for the Forests: a Methodological Critique of Price Waterhouse’s Report
The Forest Industry in British Columbia 1997. Victoria, British Columbia, Prepared for Sierra Club of British
Columbia; 1999.
Global Reporting Initiative. Sustainability reporting guidelines. Amsterdam7 GRI; 2002.
Government of British Columbia. British Columbia public accounts 1994/95. Victoria (BC)7 Government of
British Columbia; 1995.
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Supplementary edition. Canadian Public Policy, vol. 24; 1998. May.
Harrop-Procter Watershed Protection Society. Application for a Community Forest Pilot Agreement.
Submitted to Ministry of Forests, Harrop-Procter Watershed Protection Society, Harrop, British Columbia;
1998.
Horne G, Charlotte P. British Columbia local area economic dependencies and impact ratios. Madeira Park (BC)7
Ministry of Finance and Corporate Relations; 1995. February.
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Atlanta Economic Review 1992;77(4):16 – 29.
Locke W. Let’s recycle our throwaway communities and disposable workers: policies for dealing with mining
communities. Background Report for the Royal Commission on Employment and Unemployment,
Newfoundland and Labrador; 1986.
Mascall M, Campbell B. Public investment by governments in the BC forest industry 1988/89 to 1995/96 BC.
Victoria (BC)7 Wild; 1997.
Mertl S. BC forest sector faces long-term pain, says analyst. Burnaby (BC)7 Canadian Press Newswire; 1998.
4 October.
M’Gonigle M, Parfitt B. Forestopia: a practical guide to the new forest economy. Madeira Park (BC)7 Harbour
Publishing; 1994.
Ministry of Environment, Lands and Parks (MELP). Annual report, 1998. Ministry of Environment, Lands and
Parks, Government of British Columbia, Victoria, British Columbia; 1998.
Myers N. Lifting the veil on perverse subsidies. Nature 1998;392(26):327– 8.
Myers N, Kent J. Perverse subsidies: how tax dollars can undercut the environment and the economy.
Washington, DC7 Island Press; 2001.
Niemi E, Whitelaw E. Assessing economic tradeoffs in forest management, General technical report PNW-GTR-
403. US Department of Agriculture Forest Service, Portland, Oregon; 1997.
Organisation for Economic Cooperation and Development (OECD). Managing the environment: the role of
economic instruments. Paris7 OECD; 1994.
Pharand N. Forest sector-dependent communities in Canada: a demographic profile. Information Report DPC-X -
23. Labour Market Development Branch, Canadian Forestry Service, Government of Canada, Ottawa,
Canada; 1998.
Pierce J. Forestry-based communities and community stability in British Columbia. Burnaby (BC)7 Community
Economic Development Centre, Simon Fraser University; 2000.
Power T. Lost landscapes and failed economies: the search for a value of place. Colorado7 Island Press; 1996.
Price Waterhouse. The forest industry in British Columbia 1997. Vancouver (BC)7 Confederation of Forest
Industries of British Columbia; 1998.
Price WaterhouseCoopers. The forest industry in British Columbia 1998. Vancouver (BC)7 Confederation of
Forest Industries of British Columbia; 1999.
Rajala R. The legacy and the challenge: a century of the forest industry at Cowichan Lake. Lake Cowichan (BC)7
Lake Cowichan Heritage Advisory Committee; 1993.
Royal Commission on Aboriginal Peoples (RCAP). Report of the Royal Commission. Royal Commission on
Aboriginal Peoples, Ottawa, Canada; 1996.
Travers R. An analysis of the economic transition issues driving the development of a new forest policy for
British Columbia. Victoria (BC)7 Sierra Club of Western Canada; 1993.
Treasury Board. Cost-benefit analysis. Treasury Board, Government of Canada, Ottawa, Canada; 1976.
Village of New Denver. Letter from Carol Weiss, Acting Clerk, to the Slocan Valley Watershed Alliance, August
28, 1997.
Village of Silverton. Letter from R. Carlson, Mayor, to Brandon Improvement District, July 10, 1997." name="eprints.referencetext" />
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gov ernment support through inv estment;  (3) community dependence; (4) the maintenance of public
order; (5) aboriginal title; and (6) the overestimation of employment. Our findings show that
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    <h1 class="ep_tm_pagetitle">Accounting for Social Impacts and Costs in the Forest Industry, British Columbia</h1>
    <p style="margin-bottom: 1em" class="not_ep_block"><span class="person_name">Gale, Robert</span> and <span class="person_name">Gale, Fred</span> (2006) <xhtml:em>Accounting for Social Impacts and Costs in the Forest Industry, British Columbia.</xhtml:em> Environmental Impact Assessment Review, 26 (2). pp. 139-155. ISSN 0195-9255</p><p style="margin-bottom: 1em" class="not_ep_block"></p><table style="margin-bottom: 1em" class="not_ep_block"><tr><td valign="top" style="text-align:center"><a href="http://eprints.utas.edu.au/2209/1/EIAR-March-2006-Gale.pdf"><img alt="[img]" src="http://eprints.utas.edu.au/style/images/fileicons/application_pdf.png" class="ep_doc_icon" border="0" /></a></td><td valign="top"><a href="http://eprints.utas.edu.au/2209/1/EIAR-March-2006-Gale.pdf"><span class="ep_document_citation">PDF</span></a> - Full text restricted - Requires a PDF viewer<br />445Kb</td><td><form method="get" accept-charset="utf-8" action="http://eprints.utas.edu.au/cgi/request_doc"><input accept-charset="utf-8" value="2754" name="docid" type="hidden" /><div class=""><input value="Request a copy" name="_action_null" class="ep_form_action_button" onclick="return EPJS_button_pushed( '_action_null' )" type="submit" /> </div></form></td></tr></table><p style="margin-bottom: 1em" class="not_ep_block">Official URL: <a href="http://dx.doi.org/10.1016/j.eiar.2005.02.002">http://dx.doi.org/10.1016/j.eiar.2005.02.002</a></p><div class="not_ep_block"><h2>Abstract</h2><p style="padding-bottom: 16px; text-align: left; margin: 1em auto 0em auto">Business reviews of the forest industry in British Colombia, Canada, typically portray an&#13;
unequivocally positive picture of its financial and economic health. In doing so, they fail to consider&#13;
the following six categories of social impacts and costs:  (1) direct and indirect subsidies; (2)&#13;
gov ernment support through inv estment;  (3) community dependence; (4) the maintenance of public&#13;
order; (5) aboriginal title; and (6) the overestimation of employment. Our findings show that&#13;
conventional economic and financial accounting methods inflate the industry's net contribution to&#13;
the economy . We make a number of recommendations to address this shortcoming to improve future&#13;
accounting and reporting procedures.</p></div><table style="margin-bottom: 1em" cellpadding="3" class="not_ep_block" border="0"><tr><th valign="top" class="ep_row">Item Type:</th><td valign="top" class="ep_row">Article</td></tr><tr><th valign="top" class="ep_row">Additional Information:</th><td valign="top" class="ep_row">The definitive version is available at http://www.sciencedirect.com&#13;
</td></tr><tr><th valign="top" class="ep_row">Keywords:</th><td valign="top" class="ep_row">Social impacts; Social costs; I ndustrial forestry ; S ustainability accounting; B ritish C olumbia</td></tr><tr><th valign="top" class="ep_row">Subjects:</th><td valign="top" class="ep_row"><a href="http://eprints.utas.edu.au/view/subjects/360200.html">360000 Policy and Political Science &gt; 360200 Policy and Administration</a></td></tr><tr><th valign="top" class="ep_row">ID Code:</th><td valign="top" class="ep_row">2209</td></tr><tr><th valign="top" class="ep_row">Deposited By:</th><td valign="top" class="ep_row"><span class="ep_name_citation"><span class="person_name">Dr Fred P. Gale</span></span></td></tr><tr><th valign="top" class="ep_row">Deposited On:</th><td valign="top" class="ep_row">16 Oct 2007 10:16</td></tr><tr><th valign="top" class="ep_row">Last Modified:</th><td valign="top" class="ep_row">09 Jan 2008 02:30</td></tr><tr><th valign="top" class="ep_row">ePrint Statistics:</th><td valign="top" class="ep_row"><a target="ePrintStats" href="/es/index.php?action=show_detail_eprint;id=2209;">View statistics for this ePrint</a></td></tr></table><p align="right">Repository Staff Only: <a href="http://eprints.utas.edu.au/cgi/users/home?screen=EPrint::View&amp;eprintid=2209">item control page</a></p>
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