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Nachhaltigkeit und Diskontierung

Sustainability and discounting
[journal article]

Gronemann, Silke

Abstract

"Die Diskontierung ist ein in der Ökonomie routinemäßig angewandtes Verfahren, um zu unterschiedlichen Zeitpunkten anfallende Kosten und Nutzen vergleichbar zu machen. Die Wahl der Diskontrate hat dabei große Auswirkungen, vor allem wenn es sich um sehr langfristige, uns nicht mehr betreffende Ereig... view more

"Die Diskontierung ist ein in der Ökonomie routinemäßig angewandtes Verfahren, um zu unterschiedlichen Zeitpunkten anfallende Kosten und Nutzen vergleichbar zu machen. Die Wahl der Diskontrate hat dabei große Auswirkungen, vor allem wenn es sich um sehr langfristige, uns nicht mehr betreffende Ereignisse handelt. Viele Ethiker lehnen die Diskontierung ab, weil sie der intergenerationellen Gerechtigkeit widersprechen würde. In dem folgenden Aufsatz wollen wir zeigen, welche Argumente für oder gegen das Diskontieren gebraucht werden und welche Schlussfolgerungen dies im Hinblick auf das Konzept der Nachhaltigkeit zulässt." (Autorenreferat)... view less


"In the Agenda 21 over 150 countries agreed on a development path which should be more sustainable in the future. According to many scientists, one of the key issues to be dealt with for realizing such a devlopment is the practice of discounting in economic. Discounting is routine in cost-benefit an... view more

"In the Agenda 21 over 150 countries agreed on a development path which should be more sustainable in the future. According to many scientists, one of the key issues to be dealt with for realizing such a devlopment is the practice of discounting in economic. Discounting is routine in cost-benefit analysis and most ethicist believe that it is immoral to devalue the preferences of future generations. In this paper, we discuss arguments for discounting from an individual and collective point of view and show that most of them are not adequate or, at least, questionable procedures. The authors use expamples from the economics of biodiversity and the debate on climate change to show some concrete consequences. At the end, they propose some methods on the use of discounting should in the future." (author's abstract)... view less

Keywords
sustainable development; enterprise; cost-benefit analysis; business ethics; planning; decision; counseling; ethics; monetary policy

Classification
Financial Planning, Accountancy
Ecology, Environment

Method
applied research; basic research; theory formation

Document language
German

Publication Year
2001

Page/Pages
p. 233-261

Journal
Zeitschrift für Wirtschafts- und Unternehmensethik, 2 (2001) 2

ISSN
1439-880X

Status
Published Version; peer reviewed

Licence
Deposit Licence - No Redistribution, No Modifications


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© 2007 - 2025 Social Science Open Access Repository (SSOAR).
Based on DSpace, Copyright (c) 2002-2022, DuraSpace. All rights reserved.