从影响核算到循环核算:激活可持续社区以应对气候行动

From Impact Accounting to Accounting for the Loops: Activating Sustainable Communities for Climate Action

BUSINESS STRATEGY AND THE ENVIRONMENT · 2026
被引 0
人大 A-ABS 3

中文导读

提出一个基于系统动力学的新型社会影响核算框架,用于评估气候行动中的可持续教育项目,并通过大学社区花园案例识别出影响项目效果的关键杠杆点。

Abstract

ABSTRACT The growing urgency of climate change demands educational programs capable of triggering rapid and stable transformative actions, as well as impact accounting protocols capable of assessing their long‐term effects. This study, thus, introduces a novel social impact accounting methodological framework for sustainability education for climate action (SECA)— accounting for the loops —based on system dynamics. This research applies the novel framework to a participatory case study of a university‐led community garden to identify leverage points that may affect a SECA educational activity. It integrates semi‐structured interviews with participants and stakeholders, qualitative inductive coding to identify relevant variables, and a causal loop diagram based on the identified variables to point out main leverage points that can amplify the positive impacts. Findings from the case study reveal that a sense of belonging and personal recognition activate reinforcing loops, while, counterintuitively, project size and community autonomy trigger balancing loops, increasing bureaucratic obstacles and required institutional support, which negatively affect participant motivation. The proposed approach offers both conceptual and methodological advancements for evaluating and designing sustainable community programs.

可持续发展教育社会影响核算系统动力学社区参与气候行动