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Approaches to Environmental Accounting: Proceedings of the IARIW Conference on Environmental Accounting, Baden (near Vienna), Austria, 27–29 May 1991 PDF

542 Pages·1993·1.67 MB·English
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Approaches to Environmental Accounting Contributions to Economics Albrecht Ritschl Prices and Production - Elements of a System - Theoretic Perspective - 1989. 159pp. Softcover OM 59, ISBN 3-7908-0429-0 Arnulf Griibler The Rise and Fall of Infrastructures - OynamicsofEvolution and Technolqgical Change in Transport- 1990. 305pp. Softcover OM 85, ISBN 3-7908-0479-7 Peter R. Haiss Cultural InDuences on Strategic Planning 1990. 188pp. Softcover OM 65,- ISBN 3-7908-0481-9 Manfred Kremer/Marion Weber (Eds.) Transforming Economic Systems: The Case of Poland 1992. 179pp. Softcover OM 69, ISBN 3-7908-91415-3 Marcel F. van Marion Liberal Trade and Japan 1993. 298pp. Softcover OM 90, ISBN 3-7908-0699-4 Michael Carlberg Open Economy Dynamics 1993.203 pp. Softcover OM 75, ISBN 3-7908-0708-7 Hans SchneeweiB/ Klaus F. Zimmermann (Eds.) Studies in Applied Econometrics 1993. 238 pp. Softcover OM 85, ISBN 3-7908-0716-8 Gerhard Gehrig/Wladyslaw Welfe (Eds.) Economies in Transition 1993.292 pp. Softcover OM 90,- ISBN 3-7908-0721-4 Alfred Franz Carsten Stahmer (Eds.) Approaches Environmental to Accounting Proceedings of the IARIW Conference on Environmental Accounting, Baden (near Vienna), Austria 27 -29 May 1991 With 37 Figures Physica-Verlag A Springer-Verlag Company Series Editor Werner A. Muller Peter Schuster Editors Professor Dr. Alfred Franz Austrian Central Statistical Office Hintere Zollamtsstrasse 2b A-I033 Vienna, Austria Dr. Carsten Stahmer Federal Statistical Office of Germany Gustav-Stresemann-Ring 11 0-65189 Wiesbaden, Germany ISBN 978-3-7908-0719-6 ISBN 978-3-642-49977-7 (eBook) DOI 10.1007/978-3-642-49977-7 CIP-Titelaufnahme der Deutschen Bibliothek Approaches to environmental accounting: proceedings of the IARIW Conference on Environmental Accounting, Baden (near Vienna), Austria, 27 -29 May 1991 I Alfred Franz; Carsten Stahmer (ed.). - Heidelberg: Physica-Verl., 1993 (Contributions to economics) ISBN-13: 978-3-7908-0719-6 NE: Franz, Alfred [Hrsg.); Conference on Environmental Accounting <1991, Baden, Wienerwald>; International Association for Research in Income and Wealth This work is subject to copyright. All rights are reserved, whether the whole or part ofthe mate rial is concerned, specifically the rights of translation, reprinting, reuse of illustration, reci tation, broadcasting, reproduction on microfilms or in other ways, and storage in data banks. Duplication of this publication or parts thereof is only permitted' under the provisions of the German Copyright Law ofSeptember9,I965, in its version ofJune 24,1985, and a copyright fee must always be paid. Violations fall under the prosecution act of the German Copyright Law. © Physica-Verlag Heidelberg 1993 The use of registered names, trademarks, etc. in this publication does not imply, even in the ab sence of a specific statement, that such names are exempt from the relevant protec tive laws and regulations and therefore free for general use. 8817130-543210 - Printed on acid-free paper Foreword It is really no longer necessary to stress the importance of availing of sound statistical information on the environment. Originally .limited to circles of insiders and experts this message has now fully reached political decision makers and the general public at large. In this procedure macro-economics has as- sumed a particular role, e.g. when evaluating related financial implications but also when propagating alarming overall figures on the harm this generation is doing to our environment. Accordingly, the need is o!>vious to further promote the development of international standards and co- operation in the field of environment statistics in general and environmental economic accounts in par- ticular. Therefore, the AiJstrian Statistical Society (ASS) together with the Austrian Central Statistical Office (ACSO) with pleasure hosted the IARIW Special Conference on Environmental Economic Accounts, in May 1991. These institutions are similarly pleased that now this publication on the proceedings of this Conference can be presented. They connect this with grateful thanks to all those who contributed to the successful completion of this work, in particular the authors and the editors. The impression seems warranted that the outcome of this coordinated overall endeavour was more than just better mutual understanding, viz. something like an increasing consciousness of the common de- nominator tending to expand. The Chairmen of the Austrian Statistical Society E. Bader R. Viertl President, Prof., University of Technology Vienna, Austrian Cegtral Head of ASS's WP on Statistical Office Environmental Statistics CONTENTS Seite A. Franz, C. Stahmer INTRODUCTION ...................................................................................................................................... 1 Henry M. Peskin NATIONAL ACCOUNTING FOR RESOURCE AND ENVIRONMENTAL DEGRADATION: ALTERNATIVE APPROACHES AND CONCEPTS .................................................................................. 18 Roefie Hueting CALCULATING A SUSTAINABLE NATIONAL INCOME: A PRACTICAL SOLUTION FOR A THEORETICAL DILEMMA ............................................................. 39 R.G. Michaels, A.E. Grambsch, H.M. Peskin NEITHER FISH NOR FOWL? CAN ENVIRONMENTAL ACCOUNTS GUIDE ECONOMIC POLICY, ENVIRONMENTAL POLICY, BOTH OR NEITHER? CONCLUSIONS FROM A UNITED STATES CASE STUDY ................................................................... 70 Anthony M. Friend TOWARDS PLURALISM IN NATIONAL ACCOUNTING SYSTEMS ...................................................... 93 Mike D. Young NATURAL RESOURCE ACCOUNTING: SOME AUSTRALIAN EXPERIENCES AND OBSERVATIONS ............................................................. 111 Robert U. Ayres MATERIALS/ENERGY FLOWS AND BALANCES AS A COMPONENT OF ENVIRONMENTAL STATISTICS ................................................................... 126 A.J. de Boo, P.R. Bosch, C.N. Gorter, S.J. Keuning AN ENVIRONMENTAL MODULE AND THE COMPLETE SYSTEM OF NATIONAL ACCOUNTS ...... 143 John M. Hartwick NOTES ON ECONOMIC DEPRECIATION OF NATURAL RESOURCE STOCKS AND NATIONAL ACCOUNTING ........................................................................................................... 167 Thomas K.Rymes SOME THEORETICAL PROBLEMS IN ACCOUNTING FOR SUSTAINABLE CONSUMPTION ......... 199 Jonathan Levin VALUATION AND TREATMENT OF DEPLETABLE RESOURCES IN THE NATIONAL ACCOUNTS .......................................................................................................... 220 Salah EI Serafy DEPLETABLE RESOURCES: FIXED CAPITAL OR INVENTORIES? .................................................... 245 Gonzague Pillet ACCOUNTING FOR THE CONTRIBUTION OF ENVIRONMENTS TO ECONOMIC MACROPROZESSES .................................................................................................. 259 VIII R. Dell'mour, P. Fleissner, W. Hofkirchner, A. Steurer SUBSTITUTION OF TRANSPORT ACTIVITIES: AN INPUT-OUTPUT APPROACH TO DETERMINE ECONOMIC AND ENVIRONMENTAL EFFECTS ....................................................... 282 Josef Richter ENVIRONMENTAL ACCOUNTING: SOME NON-TECHNICAL REMARKS ......................................... 295 Bent Thage THE NATIONAL ACCOUNTS AND THE ENVIRONMENT .................................................................... 314 Karine Nyborg NECO DOMESTIC PRODUCT": THE ANSWER TO WHICH QUESTION? ............................................ 337 Utz P. Reich APPLYING THE NOTIONS OF CAPITAL AND INCOME TO NATURAL DEPLETABLE RESOURCES IN ECONOMIC ACCOUNTS .......................................... 348 J. Blazejcak, D. Edler A STYLIZED MODEL FOR CALCULATING AVOIDANCE COSTS ...................................................... 365 A. Franz, N. Rainer CLASSIFICATION IN ENVIRONMENTAL ACCOUNTING: SOME OBSERVATIONS ON THE PRESENT STATE ................. ., ........................... :. ........................... 379 A. Giannone, M. Carlucci ENVIRONMENTAL VARIABLES IN NATIONAL ACCOUNTS: A CASE STUDY FOR ITALy ............. 394 Stephan Fickl ENVIRONMENT IN A NATIONAL ACCOUNTS FRAMEWORK: THE AUSTRIAN APPROACH TO ENVIRONMENTAL ACCOUNTING ................................................ 406 Jinchang Li CHINA'S RESEARCH ON RESOURCE ACCOUNTING AND ITS APPLICATION TO THE NATIONAL ECONOMIC ACCOUNTING SYSTEM ................................................................ 427 A. Aaheim, O. Lone, K. Nyborg NATURAL RESOURCE ACCOUNTING: THE NORWEGIAN EXPERIENCE ........................................ 446 Leo Kolltola NATIONAL RESOURCE ACCOUNTING IN FINLAND .......................................................................... 458 M. Fischer-Kowalski, H. Haberl, H. Payer, A. Steurer, H. Zangerl-Weisz CAUSER-RELATED INDICATORS FOR STRESSES UPON THE ENVIRONMENT. A CONTRIBUTION TO THE ENVIRONMENTAL SATELLITE-SYSTEM OF THE AUSTRIAN SNA ..... 475 P. Bartelmus, J. van Tongeren SELECTED ISSUES IN INTEGRATED ENVIRONMENTAL ECONOMIC ACCOUNTING ..................... 488 Carsten Stahmer SYSTEM FOR INTEGRATED ENVIRONMENTAL AND ECONOMIC ACCOUNTING (SEEA) OF THE UNITED NATIONS ................................................................................................................. 511 ANNEX MAILING ADDRESSES OF AUTHORS. ............................................................................................. 541 INTRODUCTION 1. Preliminaries Still young, the history of National Accounts (NA) as a worldwide applied system has achieved overwhelming progress, by extending the scope and increasing the detail as well as by in tensifying the reporting frequency. At the same time old issues of theoretical controversy have been successively clarified and, if not solved, often settled by compromise. It has proved most productive with regard to the presentation of economic agents in terms of transactors and their activities in terms of transactions, whereas developments in functional terms and cross sec tion presentations beyond the borders drawn by the economic paradigma are still somewhat lagging. All this is particularly true with a view to a subject like the environment, with wides pread but often less obvious reference points in the system itself, and often complicated in terrelations with contexts not covered by traditional economic statistics at all. While since about 20 years the environment has been increasingly addressed as a concern of NA, this development did not keep pace with the accelerating deterioration on the part of the environ ment itself nor with an increasing demand of the political actors for more purposeful overall information of this kind. Many different reasons on the part of scientific and statistical mana gement as well as on the part of involved socio-economic;: interests have resulted into a variety of response which can not be fully pursued here. However, one particular reason for a new decisive initiative can easily be quoted. The revision of the UN's System of National Accounts (SNA 1968) and the concomitant" intention to support the revised system by additional "Ma nuals", preferably in fields with urgent needs for statistical standardization and progress of concept like the environment, the Statistical Division of the United Nations (UNSTAT) itself had commissioned the work on a Draft Manual on a System for Integrated Environmental & Eco nomic Accounting (SEEA). Most distinguished in the field of scientific evaluation of concepts 2 of NA and its vicinities the IARIW, at the same time, recognized that it should playa particular role in this development. With broad support by the various international organizations inte rested as well as its immediate membership at the 21st General Conference, Lahnstein (Ger many). 20 - 25 August 1991, the decision was taken that a Special Conference should be ar ranged to discuss the whole field of environmental accounting, tnus supporting the drafting of the before-mentioned Manual. It seemed most important that this Conference should become representative as regards the range of theoretical positions as well as practical exercises attempted so far. To be sufficiently productive with a view to contributions useful for the Manual it seemed at the same time im portant that the number of participants would not be too large and more or less homogeneous as regards their reputation in this discipline. It was felt that these aims could be more easily achieved by the principle that each participant should be (co-)author of a paper or otherwise involved by a particular function, as session organizer or as discussant. (The organizers where responsible for the selection of the individual contributions.) From the beginning it was envi saged that the proceedings of this Conference should be published to provide the greatest possible audience to this event. 2. Organization and contents The Conference was organized in 6 sessions, each with a set of invited and contributed pa pers, presented by a discussant rather than by the author and later on discussed generally, as usual. The structure by sessions was as follows: (1) Concepts of Environmental Accounting (General Aspects) (2) Physical data and their links to national accounts (3) Depletable resources and their valuation (4) Estimation of environmental degradation and its welfare effects (5) Experiences in developed countries (6) Experiences in developing countries However, for the present publication, this order has not been maintained, for several reasons: First, the attribution to sessions was often a bit arbitrary, due to inherent overlapping and un- 3 clear borderlines; secondly, the discussion and in particular the use of the argument with a view to the Manual sometimes led to different evaluations; thirdly, not all authors were pre pared to redo their papers for publication; lastly, a possible parallel, selective publication of similar substance in the Review of Income and Wealth (the IARIW's quarterly) had to be taken into account also. Therefore, a new ordering was defined, more or less following the great blocks of theoretical positions taken and related empirical exercises. Still then, a variety of further criteria can be taken into account as attempted in the below overview, together with the names of the authors. (see Diagram) This presentation may serve as a first guide to find out pOints (blocks) of particular interest, or preliminarily allocate to the various purposes in a greater context. The lasting main issues of economic environmental accounting are several, as follows: What should be taken into ac count (in terms of transactors, stocks and nows)? How can, and should, this be measured (in technical terms of statistical observation)? How should the interactions of the economy and the environment be represented (in terms of a model)? Answers on all these questions can be found in this book, although not unanimous and from different pOints of view as regards main concerns of interest, but with a large common denominator: the moral consternation about the progressive using up of environmental assets, not being unequivocally represented in our accounts; and the professional strive for a proper solution of the many theoretical and tech nical questions and relations involved. In such situation and with a view to the present state of the arts it may still seem to be more appropriate to show a variety of opinions rather than apodictically to put forward 'only true" solutions. The criteria considered in the above mentioned overview presentation are on the one hand the main attitude towards changes of the present SNA "to take into account" the environment. This may be a willingness either to adapt or to extend the system (or to do both) in order to inte grate environmental aspects primarily by attaching values to objects or processes not repre sented in the present SNA, that way renecting in monetary terms what happens to (and through) the environment. Obviously, there are different degrees of how far to proceed with such amendments and, accordingly, different types of "progressivity". Such valuations, any-

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