4.05.01 - Managerial, social and environmental accounting


Walter Sekot, Austria


Luca Cesaro, Italy

Katerina Holusova, Czech Republic

Jussi Leppänen, Finland

Lydia Rosenkranz, Germany

Boutheina Stiti, Tunisia

About Unit

As outlined in the IUFRO Statutes, the main objective of this IUFRO Unit is to promote the international cooperation in forestry research related to forestry accounting. This is to be achieved by encouraging the exchange of ideas and the establishment of contacts and collaboration between researchers worldwide, and by promoting the circulation and application of research results.

The Unit was established at the 1995 World Congress and is to work on forestry accounting as a whole. This refers particularly to:

  • the development of management-oriented accounting and reporting;
  • finding ways of incorporating the growing stock and the non-market benefits into accounting - both on enterprise, regional and national level;
  • improving social accounting.

Read more about: Historical Development - Issues of the Working Party

State of Knowledge

The following fields have been in the focus of the group's work: Integration of non-market benefits and changes in growing stock into income and operating statement, performance accounting, environmental accounting; forest assets (valuation), sustainability reporting, national/regional accounting and are reflected in the Unit's publications. In particular: