Carbon Footprints and Food Systems: Do Current Accounting Methodologies Disadvantage Developing Countries?

8/7/2019 Carbon Footprints and Food Systems: Do Current Accounting Methodologies Disadvantage Developing Countries?

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F N B ] _ _ M @ V L B B N ] @ V K @ D I M V J N F N E N D K M R

F K R L F S L @ VL D M F M S M E N X K @ D B N ] @ V _ K M R >

Blron` Cnntprk`ts l`fCnnf Rystmis

L T N _ E F O L @ A R V ] F [

Xlue Orm`tn`, Dlrmtj Mfwlrfs-Gn`ms,

Ikbjlme Crkks Gm`sm`


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T N _ E F O L @ A R V ] F [

Blron` Cnntprk`ts l`f

Cnnf Rystmis

Fn Burrm`t Lbbnu`tk`d Imtjnfnendkms

Fkslfvl`tldm Fmvmenpk`d Bnu`trkms>

Xlue Orm`tn`

Dlrmtj Mfwlrfs-Gn`ms

Ikbjlme Crkks Gm`sm`


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Bnpyrkdjt ?8


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kkk

Bn`tm`ts

Lba`nwemfdim`ts ..........................................................................................................................v

Lonut tjm Lutjnrs .........................................................................................................................vk

Loormvkltkn`s ............................................................................................................................... vkk

Mxmbutkvm Ruiilry ....................................................................................................................vkkk

Bjlptmr


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kv Bn`tm`ts

Vjm rmlekty nc Fltl Bneembtkn` ............................................................................................... =:

Bn`beuskn`s ............................................................................................................................. =;

Bjlptmr 3. Bn`beuskn`s l`f _mbniim`fltkn`s cnr Fmvmenpim`t-Crkm`fey

Blron` Cnntprk`tk`d Rbjmims ................................................................................ 3) @n

Bnu`try-spmbkb membtrkbkty MC [ms [ms [ms [ms

Vrl`spnrt

Vrlvme nc mipenymms tn/crni wnra [ms/`n @n > [ms

Vrlvme oy bn`suimrs tn sjnp [ms/`n @n > >

Lee trl`spnrt stmps cnr prnfubt [ms [ms [ms >

Rlems trkps @n > @n (>) [ms

Bn`suimr usm pjlsm [ms [ms (fm`mflbbnrfk`d tn ruems

pldm ) @n

_mbybek`d Ilss leenbltkn` Mbn`nikb leenbltkn` @n (>) @/l

_mcrkdmrl`t enssms l`f ntjmrcudktkvm dlsms

[ms/`n [ms > [ms


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Nutskfm smrvkbms (lfvmrtksk`d,elwymrs mtb.)

@n @n > >

Cu`btkn`le u`kt ]smr fm`mf

fmpm`fk`d n` stufy

Ls bn`suimf oy

m`f usmr

> ad crukt lt Murnpml`

rmtlke

Blron` stnrldm k` prnfubts [ms/`n (`nt cnr cnnf) N ey cnr (bmrtlk )`n`-cnnf prnfubts

@n (>) @n

Blron` stnrldm k` vmdmtltkn`/snkes [ms/`n @n (>) @n (>) @n

;=% ruem [ms/`n [ms (mxbe.]sm pjlsm)

Mxbeufm miksskn`s

tjlt lrm `nt iltmrkle,

tmbj`kbleey `nt

cmlskoem nr `nt bnstmccmbtkvm tn l`leyzm

>

Fltl snurbms cnr denole wlrik`dpntm`tkle (DTX)

Eltmst DTX KXBB ]@CBBB >

]`bmrtlk`ty lssmssim`t [ms Nptkn`le [ms @n (>)

Lkrbrlct miksskn`s [ms @n iuetkpekmr nr ntjmr

bnrrmbtkn` sjlee omlppekmf (p. 4), `n

upekct clbtnr

[ms (>) >

Fmelymf miksskn`s wmkdjtmfnvmr >


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Vloem ?.?7 Bniplrksn` nc imtjnfnendkble lpprnlbj, fltl rmqukrmim`ts, l`f fltl snurbms cnr snim blron`prnoemis k` k`fm`tkcyk`d imtjnfnendkble fmtlkes (Bn`tk`umf)

Blron` cnntprk`t sbjmim

Fltl KRN EBL XLR ?8=8 VS @nrf

Rnke & Inrm

(infkmf VS@nrf)

Nccsmttk`d @n (vmry rlrm) @n [ms [ms

]sm nc prkilry fltl [ms (ls iubj lspnsskoem, fmpm`fs

n` fmptj nc stufy)

Cnr lee prnbmssms/

iltmrkles nw`mf/

npmrltmf/bn`trneemf

oy tjm nrdl`kzltkn`

> >

_nu`fk`d nc `le rmpnrtmf durm @n [ms @n (>) @n

Leenbltkn` (

Iuetkpem suppekmrs Lttmipt lvmrldm ]sm rmprmsm`tltkvmslipem (XLR dukfm

(ORK ?88:o) slys

wmkdjtmf lvmrldm nc

rl`fni slipem)

> >

@ntm7 [ms/`n fm`ntms tjlt tjm fmbkskn` ekms wktj tjm l`leyst1 > iml`s tjmrm ks l elba nc k`cnriltkn`1 `n > iml`s tjks ks l dumimtjnfnendy. Vjm sjlfmf bmees jkdjekdjt lrmls wjmrm KRN-bnipekl`t EBL l`f XLR fm`ktmey fkmr k` tjmkr lpprnlbj. MC 9 miks


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Blron` Cnntprk`ts l`f Cnnf Rystmis


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?8

B J L X V M _ 2

Lvlkelokekty nc Fltl _memvl`t tnFmvmenpk`d Bnu`trkms

Ruiilry

Vjks bjlptmr prmsm`ts l rmvkmw nc lvlkeloem fltl l`f miksskn` clbtnrs `mbmsslry cnr cnnfprnfubt blron` cnntprk`t blebueltkn`, wktj spmbkb rmcmrm`bm tn emss fmvmenpmf bnu`trkms.Ckrst, l suiilry nc rmemvl`t KXBB fmcluet fltl ks dkvm`, fmin`strltk`d tjm burrm`t stltusnc k`tmr`ltkn`leey rmbnd`kzmf miksskn` clbtnrs. Vjmsm bl` om rmekmf upn` k` tjm losm`bm ncinrm enbleey spmbkb fltl. Vjm bjlptmr tjm` mxpenrms tjm lvlkelokekty nc bnu`try- nr rmdkn`-spmbkb miksskn` clbtnrs l`f fltl crni ntjmr snurbms. L `uiomr nc a`nwemfdm dlps lrmkfm`tkmf jmrm, l`f kipekbltkn`s nc cnnf prnfubt blron` cnntprk`t blebueltkn`lrm fksbussmfk` Bjlptmrs 6 l`f =.

K`trnfubtkn`

Vjm blebueltkn` nc blron` cnntprk`ts rmqukrms tjm usm nc smbn`flry fltl k` tjm cnri ncrmlfkey lvlkeloem fltlsmts, ls wmee ls l vlrkmty nc miksskn` clbtnrs tn bn`vmrt prnbmssms subjls m`mrdy usm k`tn l BN

?mqukvlem`t vleum. L prnfubt blron` cnntprk`t ily `nt om lbburltm

nr rmprmsm`tltkvm kc tjm fltl usmf k` kts blebueltkn` lrm `nt spmbkb tn enble nr rmdkn`lebkrbuistl`bms. Jnwmvmr, kt ks u`bemlr wjmtjmr mqule fltl l`f miksskn` clbtnrs lrm lvlkeloemcnr lee bnu`trkms l`f rmdkn`s, plrtkbuelrey cnr emss fmvmenpmf bnu`trkms (EFBs). Vjm purpnsmnc tjks smbtkn` ks tn rmpnrt n` tjm lvlkelokekty l`f rmeklokekty nc fltl rmqukrmf oy XLR ?8=8(ORK, ?88:l) l`f EBL imtjnfnendkms.

XLR ?8=8 stltms tjlt KXBB dukfmek`ms (KXBB, ?883l) sjnuef om cneenwmf cnrblebueltk`d miksskn`s crni ldrkbueturm l`f el`f usm bjl`dm, ontj nc wjkbj lrm rmemvl`ttn cnnf prnfubt blron` cnntprk`tk`d. Tjmrm bnu`try-spmbkb fltl lrm `nt lvlkeloem,KXBB prnvkfms fmcluet miksskn` clbtnrs, inst nc wjkbj lrm `nt bnu`try- nr bn`tk`m`t-spmbkb. Vjm `mxt smbtkn` prnvkfms l suiilry nc snim fmcluet KXBB miksskn` clbtnrsrmemvl`t tn cnnf prnfubt blron` cnntprk`tk`d, fmin`strltk`d tjm lssuiptkn`s tjlt ilyom ilfm lbrnss blron` cnntprk`t blebueltkn`s. Vjm smbtkn` cneenwk`d tjlt n`m mxpenrms tjmlvlkelokekty nc rmemvl`t bnu`try-spmbkb fltl, mxlik`k`d wjmtjmr nr `nt fltl dlps lrminrm prmvlem`t k` EFBs. Vjm kipekbltkn`s nc fltl dlps l`f rmsuetk`d lssuiptkn`s lrmmxpenrmf curtjmr k` Bjlptmr =.

KXBB Miksskn` Clbtnrs

Xrnfubt blron` cnntprk`ts sjnuef kfmleey om blebueltmf usk`d bnu`try- nr rmdkn`-spmbkbmiksskn` clbtnrs. K` rmlekty, jnwmvmr, elrdm fltl dlps mxkst (smm `mxt smbtkn`) fum tn tjmbnipemxkty l`f tkim-bn`suik`d `lturm nc blebueltk`d rmekloem miksskn` clbtnrs. Vjksjls rmsuetmf k` il`y prlbtktkn`mrs rmeyk`d n` fmcluet miksskn` clbtnrs subj ls tjnsm


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Blron` Cnntprk`ts l`f Cnnf Rystmis ?

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Carbon Footprints and Food Systems: Do Current Accounting Methodologies Disadvantage Developing Countries?