Name: 管理職の会計。サステナビリティとは (Managerial Accounting: What is Sustainability)
Uploaded: 2021-01-14T06:03:28.000Z
Duration: 3 min 44 s
Description: VoiceTubeの動画で発音を聞きながら英語表現を覚えよう！学べる英語：

In natural terms it's the ability of a system to maintain its own viability

様態の副詞

or endure without giving way, or to use resources so they're not depleted or permanently damaged.

wasn't thought, really, outside the context of an ecosystem.

But that began to change, slowly unfortunately, and the United Nations provided a new context

for the term "sustainability" that of dealing with human existence.

In fact, it wasn't really until the 1980s that people began thinking of humanity and the planet in terms of an expiration date.

When businesses emphasize sustainability,

old school thinking of the bottom line gives way to new school thinking about the triple bottom line.

The triple bottom line focuses on profits for sure but also in terms of its impact on people and the planet.

Long-term success will only happen when all three areas are considered when making business decisions.

The industrial revolution really began the cycle of manufacturing with little regard to anything but the bottom line.

At the time who could blame them? The air was clean, water was pure and plentiful.

Land, timber, minerals and other natural resources were

so abundant that sustainable business environments seemed unnecessary.

Since the end of World War II the U.S. economy has been focused heavily on consumerism, convenience and disposability.

Food became "fast." Buying a house, car, or other creature comforts became "entitlements."

And before we're too critical of this generation, the "greatest" generation,

let's not forgive that the end of World War II also ended the Great Depression.

Overindulgence might be expected from those

In the past 30 years, and especially the past 10 years

there's been a big movement towards sustainable business models. Many businesses have stopped of fighting

pressures to be more environmentally-friendly and now working to embrace it.

But why? What or who caused the change? Well. . you did! Or your generation at least.

Millennials  are the largest most diverse population the U.S. Millennials value community, family, and creativity in their work.

Millennials are better educated than prior generations. Millennials are more health conscious. More brand loyal.

Millennials are also concerned about the environment and they expect more from...well...everyone knew everything

So your generation, both as consumers and employees, are driving the change towards sustainability.

The traditional linear economy of take, make and dispose

is giving way to a circular economy of make, use, and return.

Finally, sustainability has caused businesses to do a Lifecycle Assessment where

the triple bottomline is reviewed at each phase of the product lifecycle.

This is known as cradle-to-grave approach but the overall goal is cradle-to-cradle.

and that concludes this introduction to sustainability.

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管理職の会計。サステナビリティとは (Managerial Accounting: What is Sustainability)

context

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