Environmental Accounting in Theory and Practice

1. Front Matter

   Pages i-x

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2. Introduction

   1. Front Matter

      Pages 1-1

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   2. Overview

      • Peter Bartelmus

      Pages 3-12

   3. Implementation of environmental accounting: towards an operational manual

      • Alessandra Alfieri, Peter Bartelmus

      Pages 13-32

3. Country experiences

   1. Front Matter

      Pages 33-33

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   2. Japan: the System of Integrated Environmental and Economic Accounting (SEEA) — trial estimates and remaining issues

      • Katsuki Oda, Kiyoshi Arahara, Nobuyoshi Hirai, Hideki Kubo

      Pages 35-61

   3. Republic of Korea: SEEA pilot compilation

      • Seung-Woo Kim, Jan Van Tongeren, Alessandra Alfieri

      Pages 63-76

   4. Philippines: Adaptation of the United Nations system of environmental accounting

      • Estrella V. Domingo

      Pages 77-93

   5. Philippines: Environmental accounting as instrument of policy

      • Marian S. Delos Angeles, Henry M. Peskin

      Pages 95-111

   6. USA: Integrated economic and environmental accounting: lessons from the IEESA

      • J. Steven Landefeld, Stephanie L. Howell

      Pages 113-129

   7. USA: Environmental protection activities and their consequences

      • Deborah Vaughn Nestor, Carl A. Pasurka Jr.

      Pages 131-142

   8. Netherlands: What’s in a NAMEA? Recent results

      • Steven J. Keuning, Mark De Haan

      Pages 143-156

4. Physical and spatial accounting

   1. Front Matter

      Pages 157-157

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   2. Measuring Canada’s natural wealth: why we need both physical and monetary accounts

      • Alice Born

      Pages 159-170

   3. Building physical resource accounts for Namibia: depletion of water, minerals and fish stocks, and loss of biodiversity

      • Glenn-Marie Lange

      Pages 171-186

   4. Material and energy flow analysis in Germany — accounting framework, information system, applications

      • Walter Radermacher, Carsten Stahmer

      Pages 187-211

   5. Material flow accounts indicating environmental pressure from economic sectors

      • Stefan Bringezu, Ralf Behrensmeier, Helmut Schütz

      Pages 213-227

   6. Land use accounting — pressure indicators for economic activities

      • Walter Radermacher

      Pages 229-243

   7. Linking land cover, intensity of use and botanical diversity in an accounting framework in the UK

      • Andrew Stott, Roy Haines-Young

      Pages 245-260

5. Concepts, Methods and Analysis

   1. Front Matter

      Pages 261-261

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Policy failures in environment and development have been blamed on frag­ mented and eclectic policies and strategies. The 1992 United Nations Con­ ference on Environment and Development, the 'Earth Summit' in Rio de Janeiro, called therefore for an integrated approach in planning and policy making to achieve long-term sustainable growth and development. The Con­ ference also recognized in its action plan, the Agenda 21, that integrated poli­ cies need to be supported by integrated information, notably requiring the implementation of integrated environmental and economic accounting by its member States. During the preparations for the Rio Summit, scientists and practitioners of national accounting met in a Special Conference on Environmental Account­ ing, organized by the International Association for Research in Income and Wealth (IARIW) in Baden, Austria. Their aim was to explore the need for and methodologies of adjusting national accounts for environmental reasons. National accountants had faced mounting criticism that conventional accounting neglected new scarcities in natural capital, as well as the social cost of environmental degradation. The result of their deliberations was a draft manual, later issued by the United Nations Statistics Division (UNSD) as a handbook of Integrated Environmental and Economic Accounting.

• Non-governmental organizations (NGOs)
• biodiversity
• environment
• environmental protection
• sustainability

• Faculty of Policy Management, Keio University at SFC, Fujisawa, Japan

  Kimio Uno

• Environment and Energy Statistics Branch, United Nations Statistics Division, New York, USA

  Peter Bartelmus

Policies and ethics