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In recent years, analysts, researchers and environmental policy makers have been faced with a serious shortage of empirical data on environmental phenomena. In fact, the information gathered by various organisations has not yet been systematically classified into a consistent system of accounts. This book presents the results of a joint research effort by the Fondazione Eni Enrico Mattei and Italy's Central Statistical Office (ISTAT) to design a system of accounts for natural and environmental resources. The resulting environmental accounts can be integrated with the existing system of national accounts, in order to estimate the so-called `green GDP' or `net national product' (NNP).
Preface to the English Edition; D. Siniscalco. Introduction; I. Musu, D. Siniscalco. Part One: Fundamental Concepts for the Development of a System of Environmental Accounts by ISTAT. 1. First Report of the Commission ISTAT-Fondazione Eni Enrico Mattei for the Study of a System of Environmental Accounting; C. Costantino. Part Two: Contributions towards an Environmental Accounting System. 2. Environmental Accounting: Introductory Remarks; I. Musu, D. Siniscalco. 3. Environmental Accounting: Problems and Proposals; G. Sammarco. 4. Environmental Accounting Policy: a Theoretical Framework; A. Beltratti. 5. The Input-Output System Extended to Environmental Accounting; M. Lo Cascio, M.R. Virdis. 6. Proposal for a General Approach for the Development of a System of Environmental Accounts by ISTAT; C. Costantino. 7. Information Bases for Environmental Policies; E. Gerelli, V. Patrizii. Part Three: International Experiences of Environmental Accounting. 8. A Methodological and Operative Analysis of the Most Recent Developments in Environmental Accounting in the EEC, the UN and the OECD; C. Costantino. 9. Elements of Environmental Accounting in Some European Countries - a Methodological and Operational Analysis: the Cases of France, Germany and the Netherlands; C. Costantino. 10. Environmental Accounting and Environmental Policy: the Case of Norway; A. Nese. Part Four: Basic Statistical Information: Some Experience. 11. An Inventory of Atmospheric Pollution Emission in Italy: Structure and Evolutionary Development; D. Gaudioso, et al. 12. An Estimate of Environmental Defensive Expenditures; R. Cullino. 13. Data Banks on Environmental Information Services; L. Sabatini. 14. The Environmental Budget of the Firm; R. Cullino, G. Sammarco. Appendix: Forum on Environmental Reporting: Company Environmental Reports.