References

  1. Schaltegger, S., & Burritt, R. (2000). Contemporary Environmental Accounting: Issues, Concepts and Practice. Sheffield: Greenleaf Publishing.
  2. Freeport‑McMoRan Inc. (2024). Annual Report 2023 (Form 10‑K). Phoenix, AZ: Freeport‑McMoRan.
  3. Campbell, C.J. (2002). Petroleum and People. Population and Environment, 24(3), 193–207.
  4. Laherrère, J. (2001). Estimates of Oil Reserves. Plant & Oil, 12(4), 3–9.
  5. Hartwick, J.M. (1977). Intergenerational Equity and the Investing of Rents from Exhaustible Resources. American Economic Review, 67(5), 972–974.
  6. Hamilton, K. (2003). Sustaining Economic Welfare: Estimating Changes in Per Capita Wealth. Environment, Development and Sustainability, 5(3–4), 419–436.
  7. Daly, H.E. (1994). Operationalizing Sustainable Development by Investing in Natural Capital. Annals of the New York Academy of Sciences, 794(1), 213–228.
  8. Keynes, J.M. (1936). The General Theory of Employment, Interest and Money. London: Macmillan.
  9. El Serafy, S. (1989). The Proper Calculation of Income from Depletable Natural Resources. In Ahmad, El Serafy & Lutz (Eds.), Environmental Accounting for Sustainable Development. Washington, DC: World Bank.
  10. Hicks, J.R. (1946). Value and Capital (2nd ed.). Oxford: Clarendon Press.
  11. Repetto, R., et al. (1989). Wasting Assets: Natural Resources in the National Income Accounts. Washington, DC: World Resources Institute.
  12. Collier, P. (2010). The Plundered Planet: Why We Must—and How We Can—Manage Nature for Global Prosperity. Oxford: Oxford University Press.
  13. Drupp, M.A., Freeman, M.C., Groom, B., & Nesje, F. (2018). Discounting disentangled. American Economic Journal: Economic Policy, 10(4), 109–134.
  14. Science Based Targets initiative. (2022). SBTi Progress Report 2021.
  15. Anglo American plc. (2022). Climate Change Report 2022: Our Pathway to Carbon Neutral Operations by 2040. London: Anglo American.
  16. International Integrated Reporting Council (IIRC). (2013). The International Framework.
  17. Hyperledger Climate Action SIG. (2022). Blockchain for Climate Action and Accounting: Emerging Use Cases. Hyperledger Foundation Special Interest Group Report.
  18. Energy Web. (2021). Blockchain‑based Energy Attribute Management: Case Studies from Energy Web. Energy Web Foundation Report.
  19. Energy & Mines Digital Trust. (2024). Pilot project summary: Secure data sharing for ESG in mining. British Columbia Ministry of Energy, Mines & Low Carbon Innovation.
  20. European Commission. (2022). Directive (EU) 2022/2464 on corporate sustainability reporting (CSRD). Official Journal of the European Union, 65(L322), 15–80.
  21. SEC. (2022). SEC proposes rules to enhance and standardise climate‑related disclosures for investors.
  22. World Bank. (2011). The Changing Wealth of Nations: Measuring Sustainable Development in the New Millennium. Washington, DC: World Bank.
  23. Basu, R., & Pegg, S. (2020). Minerals are a shared inheritance: Accounting for the resource curse. The Extractive Industries and Society, 7(4), 1369–1376.
  24. Neubert, M. (2020). Ørsted's renewable‑energy transformation. McKinsey & Company.
  25. International Energy Agency (IEA). (2018). World Energy Outlook 2018. Paris: IEA Publications.
  26. Anglo American plc. (2024). Integrated Annual Report 2023. London: Anglo American.
  27. Cropley, E. (2021). Anglo spinoff points to darker future for coal. Reuters.
  28. Ørsted A/S. (2020). Ørsted to become carbon neutral by 2025. Company news release.
  29. Milman, O. (2023). Shell’s actual spending on renewables is a fraction of what it claims, group alleges. The Guardian.
  30. IPCC. (2021). Summary for Policymakers. In: Climate Change 2021: The Physical Science Basis.
  31. Heberger, J.R. (2018). Demonstrating the financial impact of mining injuries with the Safety Pays in Mining web application. Mining Engineering, 70(12), 37–43.
  32. Bloomberg. (2023). Strike at Mexico gold mine costs owner $3.7 million a day. Bloomberg News.
  33. Runyon, N. (2024). Greenwashing trends point to increasing sophistication beyond the environment. Thomson Reuters Institute.
  34. McGlade, C., & Ekins, P. (2015). The geographical distribution of fossil fuels unused when limiting global warming to 2°C. Nature, 517(7533), 187–190.
  35. Del Rio Ricardo Mardones, C., et al. (2019). Correction of Chilean GDP for natural capital depreciation and environmental degradation caused by copper mining. Journal of Regional Policy, 60, 143–152.