<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd"> <html> <head> <title>UTas ePrints - Accounting for Social Impacts and Costs in the Forest Industry, British Columbia</title> <script type="text/javascript" src="http://eprints.utas.edu.au/javascript/auto.js"><!-- padder --></script> <style type="text/css" media="screen">@import url(http://eprints.utas.edu.au/style/auto.css);</style> <style type="text/css" media="print">@import url(http://eprints.utas.edu.au/style/print.css);</style> <link rel="icon" href="/images/eprints/favicon.ico" type="image/x-icon" /> <link rel="shortcut icon" href="/images/eprints/favicon.ico" type="image/x-icon" /> <link rel="Top" href="http://eprints.utas.edu.au/" /> <link rel="Search" href="http://eprints.utas.edu.au/cgi/search" /> <meta content="Gale, Robert" name="eprints.creators_name" /> <meta content="Gale, Fred" name="eprints.creators_name" /> <meta content="rgale@web.net" name="eprints.creators_id" /> <meta content="Fred.Gale@utas.edu.au" name="eprints.creators_id" /> <meta content="article" name="eprints.type" /> <meta content="2007-10-15 23:16:41" name="eprints.datestamp" /> <meta content="2008-01-08 15:30:00" name="eprints.lastmod" /> <meta content="show" name="eprints.metadata_visibility" /> <meta content="Accounting for Social Impacts and Costs in the Forest Industry, British Columbia" name="eprints.title" /> <meta content="pub" name="eprints.ispublished" /> <meta content="360200" name="eprints.subjects" /> <meta content="restricted" name="eprints.full_text_status" /> <meta content="Social impacts; Social costs; I ndustrial forestry ; S ustainability accounting; B ritish C olumbia" name="eprints.keywords" /> <meta content="The definitive version is available at http://www.sciencedirect.com " name="eprints.note" /> <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" /> <meta content="2006-03" name="eprints.date" /> <meta content="published" name="eprints.date_type" /> <meta content="Environmental Impact Assessment Review" name="eprints.publication" /> <meta content="26" name="eprints.volume" /> <meta content="2" name="eprints.number" /> <meta content="139-155" name="eprints.pagerange" /> <meta content="10.1016/j.eiar.2005.02.002" name="eprints.id_number" /> <meta content="TRUE" name="eprints.refereed" /> <meta content="0195-9255" name="eprints.issn" /> <meta content="http://dx.doi.org/10.1016/j.eiar.2005.02.002" name="eprints.official_url" /> <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. Confederation of Forest Industries of British Columbia (COFI). A blueprint for competitiveness. Vancouver (BC)7 COFI; 1999. Crenson M. The un-politics of air pollution: a study of non-decision making in the cities. Baltimore7 J ohns Hopkins University Press; 1971. Forest Renewal British Columbia (FRBC). Forest Renewal BC 1996/97 Annual Report. FRBC, Victoria, British 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. Gale R, Barg S, editors. Green budget reform: a casebook of leading practices. London7 Earthscan; 1995a. 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. Grafton R, Q uentin R, Nelson H. British Columbia’s stumpage system: economic and trade policy implications. 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. Krikelas AC. Why regions grow: a review of research on the economic base model. Federal Reserve Bank of 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" /> <meta content="Gale, Robert and Gale, Fred (2006) Accounting for Social Impacts and Costs in the Forest Industry, British Columbia. Environmental Impact Assessment Review, 26 (2). pp. 139-155. ISSN 0195-9255" name="eprints.citation" /> <meta content="http://eprints.utas.edu.au/2209/1/EIAR-March-2006-Gale.pdf" name="eprints.document_url" /> <link rel="schema.DC" href="http://purl.org/DC/elements/1.0/" /> <meta content="Accounting for Social Impacts and Costs in the Forest Industry, British Columbia" name="DC.title" /> <meta content="Gale, Robert" name="DC.creator" /> <meta content="Gale, Fred" name="DC.creator" /> <meta content="360200 Policy and Administration" name="DC.subject" /> <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="DC.description" /> <meta content="2006-03" name="DC.date" /> <meta content="Article" name="DC.type" /> <meta content="PeerReviewed" name="DC.type" /> <meta content="application/pdf" name="DC.format" /> <meta content="http://eprints.utas.edu.au/2209/1/EIAR-March-2006-Gale.pdf" name="DC.identifier" /> <meta content="http://dx.doi.org/10.1016/j.eiar.2005.02.002" name="DC.relation" /> <meta content="Gale, Robert and Gale, Fred (2006) Accounting for Social Impacts and Costs in the Forest Industry, British Columbia. Environmental Impact Assessment Review, 26 (2). pp. 139-155. ISSN 0195-9255" name="DC.identifier" /> <meta content="http://eprints.utas.edu.au/2209/" name="DC.relation" /> <link rel="alternate" href="http://eprints.utas.edu.au/cgi/export/2209/BibTeX/epprod-eprint-2209.bib" title="BibTeX" type="text/plain" /> <link rel="alternate" href="http://eprints.utas.edu.au/cgi/export/2209/ContextObject/epprod-eprint-2209.xml" title="OpenURL ContextObject" type="text/xml" /> <link rel="alternate" href="http://eprints.utas.edu.au/cgi/export/2209/ContextObject::Dissertation/epprod-eprint-2209.xml" title="OpenURL Dissertation" type="text/xml" /> <link rel="alternate" href="http://eprints.utas.edu.au/cgi/export/2209/ContextObject::Journal/epprod-eprint-2209.xml" title="OpenURL Journal" type="text/xml" /> <link rel="alternate" href="http://eprints.utas.edu.au/cgi/export/2209/DC/epprod-eprint-2209.txt" title="Dublin Core" type="text/plain" /> <link rel="alternate" href="http://eprints.utas.edu.au/cgi/export/2209/DIDL/epprod-eprint-2209.xml" title="DIDL" type="text/xml" /> <link rel="alternate" href="http://eprints.utas.edu.au/cgi/export/2209/EndNote/epprod-eprint-2209.enw" title="EndNote" type="text/plain" /> <link rel="alternate" href="http://eprints.utas.edu.au/cgi/export/2209/HTML/epprod-eprint-2209.html" title="HTML Citation" type="text/html; charset=utf-8" /> <link rel="alternate" href="http://eprints.utas.edu.au/cgi/export/2209/METS/epprod-eprint-2209.xml" title="METS" type="text/xml" /> <link rel="alternate" href="http://eprints.utas.edu.au/cgi/export/2209/MODS/epprod-eprint-2209.xml" title="MODS" type="text/xml" /> <link rel="alternate" href="http://eprints.utas.edu.au/cgi/export/2209/RIS/epprod-eprint-2209.ris" title="Reference Manager" type="text/plain" /> <link rel="alternate" href="http://eprints.utas.edu.au/cgi/export/2209/Refer/epprod-eprint-2209.refer" title="Refer" type="text/plain" /> <link rel="alternate" href="http://eprints.utas.edu.au/cgi/export/2209/Simple/epprod-eprint-2209text" title="Simple Metadata" type="text/plain" /> <link rel="alternate" href="http://eprints.utas.edu.au/cgi/export/2209/Text/epprod-eprint-2209.txt" title="ASCII Citation" type="text/plain; charset=utf-8" /> <link rel="alternate" href="http://eprints.utas.edu.au/cgi/export/2209/XML/epprod-eprint-2209.xml" title="EP3 XML" type="text/xml" /> </head> <body bgcolor="#ffffff" text="#000000" onLoad="loadRoutine(); MM_preloadImages('images/eprints/ePrints_banner_r5_c5_f2.gif','images/eprints/ePrints_banner_r5_c7_f2.gif','images/eprints/ePrints_banner_r5_c8_f2.gif','images/eprints/ePrints_banner_r5_c9_f2.gif','images/eprints/ePrints_banner_r5_c10_f2.gif','images/eprints/ePrints_banner_r5_c11_f2.gif','images/eprints/ePrints_banner_r6_c4_f2.gif')"> <div class="ep_noprint"><noscript><style type="text/css">@import url(http://eprints.utas.edu.au/style/nojs.css);</style></noscript></div> <table width="795" border="0" cellspacing="0" cellpadding="0"> <tr> <td><script language="JavaScript1.2">mmLoadMenus();</script> <table border="0" cellpadding="0" cellspacing="0" width="795"> <!-- fwtable fwsrc="eprints_banner_final2.png" fwbase="ePrints_banner.gif" fwstyle="Dreamweaver" fwdocid = "1249563342" fwnested="0" --> <tr> <td><img src="/images/eprints/spacer.gif" width="32" height="1" border="0" alt="" /></td> <td><img src="/images/eprints/spacer.gif" width="104" height="1" border="0" alt="" /></td> <td><img src="/images/eprints/spacer.gif" width="44" height="1" border="0" alt="" /></td> <td><img src="/images/eprints/spacer.gif" width="105" height="1" border="0" alt="" /></td> <td><img src="/images/eprints/spacer.gif" width="41" height="1" border="0" alt="" /></td> <td><img src="/images/eprints/spacer.gif" width="16" height="1" border="0" alt="" /></td> <td><img src="/images/eprints/spacer.gif" width="68" height="1" border="0" alt="" /></td> <td><img src="/images/eprints/spacer.gif" width="68" height="1" border="0" alt="" /></td> <td><img src="/images/eprints/spacer.gif" width="68" height="1" border="0" alt="" /></td> <td><img src="/images/eprints/spacer.gif" width="82" height="1" border="0" alt="" /></td> <td><img src="/images/eprints/spacer.gif" width="69" height="1" border="0" alt="" /></td> <td><img src="/images/eprints/spacer.gif" width="98" height="1" border="0" alt="" /></td> <td><img src="/images/eprints/spacer.gif" width="1" height="1" border="0" alt="" /></td> </tr> <tr> <td colspan="12"><img name="ePrints_banner_r1_c1" src="/images/eprints/ePrints_banner_r1_c1.gif" width="795" height="10" border="0" alt="" /></td> <td><img src="/images/eprints/spacer.gif" width="1" height="10" border="0" alt="" /></td> </tr> <tr> <td rowspan="6"><img name="ePrints_banner_r2_c1" src="/images/eprints/ePrints_banner_r2_c1.gif" width="32" height="118" border="0" alt="" /></td> <td rowspan="5"><a href="http://www.utas.edu.au/"><img name="ePrints_banner_r2_c2" src="/images/eprints/ePrints_banner_r2_c2.gif" width="104" height="103" border="0" alt="" /></a></td> <td colspan="10"><img name="ePrints_banner_r2_c3" src="/images/eprints/ePrints_banner_r2_c3.gif" width="659" height="41" border="0" alt="" /></td> <td><img src="/images/eprints/spacer.gif" width="1" height="41" border="0" alt="" /></td> </tr> <tr> <td colspan="3"><a href="http://eprints.utas.edu.au/"><img name="ePrints_banner_r3_c3" src="/images/eprints/ePrints_banner_r3_c3.gif" width="190" height="31" border="0" alt="" /></a></td> <td rowspan="2" colspan="7"><img name="ePrints_banner_r3_c6" src="/images/eprints/ePrints_banner_r3_c6.gif" width="469" height="37" border="0" alt="" /></td> <td><img src="/images/eprints/spacer.gif" width="1" height="31" border="0" alt="" /></td> </tr> <tr> <td colspan="3"><img name="ePrints_banner_r4_c3" src="/images/eprints/ePrints_banner_r4_c3.gif" width="190" height="6" border="0" alt="" /></td> <td><img src="/images/eprints/spacer.gif" width="1" height="6" border="0" alt="" /></td> </tr> <tr> <td colspan="2"><img name="ePrints_banner_r5_c3" src="/images/eprints/ePrints_banner_r5_c3.gif" width="149" height="1" border="0" alt="" /></td> <td rowspan="2" colspan="2"><a href="/information.html" onMouseOut="MM_swapImgRestore();MM_startTimeout()" onMouseOver="MM_showMenu(window.mm_menu_0821132634_0,0,25,null,'ePrints_banner_r5_c5');MM_swapImage('ePrints_banner_r5_c5','','/images/eprints/ePrints_banner_r5_c5_f2.gif',1);"><img name="ePrints_banner_r5_c5" src="/images/eprints/ePrints_banner_r5_c5.gif" width="57" height="25" border="0" alt="About" /></a></td> <td rowspan="2"><a href="/view/" onMouseOut="MM_swapImgRestore();MM_startTimeout()" onMouseOver="MM_showMenu(window.mm_menu_0821133021_1,0,25,null,'ePrints_banner_r5_c7');MM_swapImage('ePrints_banner_r5_c7','','/images/eprints/ePrints_banner_r5_c7_f2.gif',1);"><img name="ePrints_banner_r5_c7" src="/images/eprints/ePrints_banner_r5_c7.gif" width="68" height="25" border="0" alt="Browse" /></a></td> <td rowspan="2"><a href="/perl/search/simple" onMouseOut="MM_swapImgRestore();MM_startTimeout()" onMouseOver="MM_showMenu(window.mm_menu_0821133201_2,0,25,null,'ePrints_banner_r5_c8');MM_swapImage('ePrints_banner_r5_c8','','/images/eprints/ePrints_banner_r5_c8_f2.gif',1);"><img name="ePrints_banner_r5_c8" src="/images/eprints/ePrints_banner_r5_c8.gif" width="68" height="25" border="0" alt="Search" /></a></td> <td rowspan="2"><a href="/perl/register" onMouseOut="MM_swapImgRestore();MM_startTimeout();" onMouseOver="MM_showMenu(window.mm_menu_1018171924_3,0,25,null,'ePrints_banner_r5_c9');MM_swapImage('ePrints_banner_r5_c9','','/images/eprints/ePrints_banner_r5_c9_f2.gif',1);"><img name="ePrints_banner_r5_c9" src="/images/eprints/ePrints_banner_r5_c9.gif" width="68" height="25" border="0" alt="register" /></a></td> <td rowspan="2"><a href="/perl/users/home" onMouseOut="MM_swapImgRestore();MM_startTimeout()" onMouseOver="MM_showMenu(window.mm_menu_0821133422_4,0,25,null,'ePrints_banner_r5_c10');MM_swapImage('ePrints_banner_r5_c10','','/images/eprints/ePrints_banner_r5_c10_f2.gif',1);"><img name="ePrints_banner_r5_c10" src="/images/eprints/ePrints_banner_r5_c10.gif" width="82" height="25" border="0" alt="user area" /></a></td> <td rowspan="2"><a href="/help/" onMouseOut="MM_swapImgRestore();MM_startTimeout()" onMouseOver="MM_showMenu(window.mm_menu_0821133514_5,0,25,null,'ePrints_banner_r5_c11');MM_swapImage('ePrints_banner_r5_c11','','/images/eprints/ePrints_banner_r5_c11_f2.gif',1);"><img name="ePrints_banner_r5_c11" src="/images/eprints/ePrints_banner_r5_c11.gif" width="69" height="25" border="0" alt="Help" /></a></td> <td rowspan="3" colspan="4"><img name="ePrints_banner_r5_c12" src="/images/eprints/ePrints_banner_r5_c12.gif" width="98" height="40" border="0" alt="" /></td> <td><img src="/images/eprints/spacer.gif" width="1" height="1" border="0" alt="" /></td> </tr> <tr> <td rowspan="2"><img name="ePrints_banner_r6_c3" src="/images/eprints/ePrints_banner_r6_c3.gif" width="44" height="39" border="0" alt="ePrints home" /></td> <td><a href="/" onMouseOut="MM_swapImgRestore()" onMouseOver="MM_swapImage('ePrints_banner_r6_c4','','/images/eprints/ePrints_banner_r6_c4_f2.gif',1);"><img name="ePrints_banner_r6_c4" src="/images/eprints/ePrints_banner_r6_c4.gif" width="105" height="24" border="0" alt="ePrints home" /></a></td> <td><img src="/images/eprints/spacer.gif" width="1" height="24" border="0" alt="" /></td> </tr> <tr> <td><img name="ePrints_banner_r7_c2" src="/images/eprints/ePrints_banner_r7_c2.gif" width="104" height="15" border="0" alt="" /></td> <td colspan="8"><img name="ePrints_banner_r7_c4" src="/images/eprints/ePrints_banner_r7_c4.gif" width="517" height="15" border="0" alt="" /></td> <td><img src="/images/eprints/spacer.gif" width="1" height="15" border="0" alt="" /></td> </tr> </table></td> </tr> <tr><td><table width="100%" style="font-size: 90%; border: solid 1px #ccc; padding: 3px"><tr> <td align="left"><a href="http://eprints.utas.edu.au/cgi/users/home">Login</a> | <a href="http://eprints.utas.edu.au/cgi/register">Create Account</a></td> <td align="right" style="white-space: nowrap"> <form method="get" accept-charset="utf-8" action="http://eprints.utas.edu.au/cgi/search" style="display:inline"> <input class="ep_tm_searchbarbox" size="20" type="text" name="q" /> <input class="ep_tm_searchbarbutton" value="Search" type="submit" name="_action_search" /> <input type="hidden" name="_order" value="bytitle" /> <input type="hidden" name="basic_srchtype" value="ALL" /> <input type="hidden" name="_satisfyall" value="ALL" /> </form> </td> </tr></table></td></tr> <tr> <td class="toplinks"><!-- InstanceBeginEditable name="content" --> <div align="center"> <table width="720" class="ep_tm_main"><tr><td align="left"> <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 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.</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 </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 > 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&eprintid=2209">item control page</a></p> </td></tr></table> </div> <!-- InstanceEndEditable --></td> </tr> <tr> <td><!-- #BeginLibraryItem "/Library/footer_eprints.lbi" --> <table width="795" border="0" align="left" cellpadding="0" class="footer"> <tr valign="top"> <td colspan="2"><div align="center"><a href="http://www.utas.edu.au">UTAS home</a> | <a href="http://www.utas.edu.au/library/">Library home</a> | <a href="/">ePrints home</a> | <a href="/contact.html">contact</a> | <a href="/information.html">about</a> | <a href="/view/">browse</a> | <a href="/perl/search/simple">search</a> | <a href="/perl/register">register</a> | <a href="/perl/users/home">user area</a> | <a href="/help/">help</a></div><br /></td> </tr> <tr><td colspan="2"><p><img src="/images/eprints/footerline.gif" width="100%" height="4" /></p></td></tr> <tr valign="top"> <td width="68%" class="footer">Authorised by the University Librarian<br /> © University of Tasmania ABN 30 764 374 782<br /> <a href="http://www.utas.edu.au/cricos/">CRICOS Provider Code 00586B</a> | <a href="http://www.utas.edu.au/copyright/copyright_disclaimers.html">Copyright & Disclaimers</a> | <a href="http://www.utas.edu.au/accessibility/index.html">Accessibility</a> | <a href="http://eprints.utas.edu.au/feedback/">Site Feedback</a> </td> <td width="32%"><div align="right"> <p align="right" class="NoPrint"><a href="http://www.utas.edu.au/"><img src="http://www.utas.edu.au/shared/logos/unioftasstrip.gif" alt="University of Tasmania Home Page" width="260" height="16" border="0" align="right" /></a></p> <p align="right" class="NoPrint"><a href="http://www.utas.edu.au/"><br /> </a></p> </div></td> </tr> <tr valign="top"> <td><p> </p></td> <td><div align="right"><span class="NoPrint"><a href="http://www.eprints.org/software/"><img src="/images/eprintslogo.gif" alt="ePrints logo" width="77" height="29" border="0" align="bottom" /></a></span></div></td> </tr> </table> <!-- #EndLibraryItem --> <div align="center"></div></td> </tr> </table> </body> </html>