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Accounting for Social Impacts and Costs in the Forest Industry, British Columbia


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Gale, R and Gale, F 2006 , 'Accounting for Social Impacts and Costs in the Forest Industry, British Columbia' , Environmental Impact Assessment Review, vol. 26, No. 2 , pp. 139-155 , doi: 10.1016/j.eiar.2005.02.002.

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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.

Item Type: Article
Authors/Creators:Gale, R and Gale, F
Keywords: Social impacts; Social costs; I ndustrial forestry ; S ustainability accounting; B ritish C olumbia
Journal or Publication Title: Environmental Impact Assessment Review
ISSN: 0195-9255
DOI / ID Number: 10.1016/j.eiar.2005.02.002
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