Environmental Accounting in Theory and Practice PDF
Preview Environmental Accounting in Theory and Practice
ENVIRONMENTAL ACCOUNTING IN THEORY AND PRACTICE Economy & Environment VOLUME 11 Scientific Advisory Board Scott Barrett, London Business School, London, United Kingdom Klaus Conrad, University ofM annheim, Mannheim, Germany David James, Ecoservices Pty. Ltd., Whale Beach, New South Wales, Australia Bengt J. Kristrom, University ofUmea, Sweden Raymond Prince, Congressional Budget Office, U.S. Congress, Washington DC, U.S.A. Domenico Siniscalco, ENI-Enrico Mattei, Milano, Italy I University of Torino, Italy The titles published in this series are listed at the end of this volume. Environmental Accounting • In Theory and Practice Edited by Kimio Uno Faculty of Policy Management Keio University at SFC, Fujisawa, Japan and Peter Bartelmus Environment and Energy Statistics Branch United Nations Statistics Division, New York, NY, USA '~~~.'... SPRINGER-SCIENCE+BUSINESS MEDIA, B.V. Distributors A C.I.P. Catalogue record for this book is available from the Library of Congress ISBN 978-90-481-4851-6 ISBN 978-94-017-1433-4 (eBook) DOI 10.1007/978-94-017-1433-4 Printed on acidjree paper All Rights Reserved © 1998 by Springer Science+Business Media Dordrecht Originally published by Kluwer Academic Publishers in 1998 No part of the material protected by this copyright notice may 1 a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without prior permission from the publishers, Springer-Science+Business Media, B.V. Contents Preface ix PART I: INTRODUCTION 1. Overview 3 Peter Bartelmus 2. Implementation of environmental accounting: towards an operational manual 13 Alessandra Alfieri and Peter Bartelmus PART II: COUNTRY EXPERIENCES 3. Japan: the System of Integrated Environmental and Economic Accounting (SEEA)-trial estimates and remaining issues 35 Katsuki Oda, Kiyoshi Arahara, Nobuyoshi Hirai and Hideki Kubo 4. Republic of Korea: SEEA pilot compilation 63 Seung-Woo Kim, Jan van Tongeren and Alessandra Alfieri 5. Philippines: Adaptation of the United Nations system of environmental accounting 77 Estrella V. Domingo 6. Philippines: Environmental accounting as instrument of policy 95 Marian S. Delos Angeles and Henry M. Peskin 7. USA: Integrated economic and environmental accounting: lessons from the IEESA 113 J. Steven Landefeld and Stephanie L. Howell 8. USA: Environmental protection activities and their consequences 131 Deborah V. Nestor and Carl A. Pasurka, Jr. v vi Contents 9. Netherlands: What's in a NAMEA? Recent results 143 Steven J. Keuning and Mark de Haan PART III: PHYSICAL AND SPATIAL ACCOUNTING 10. Measuring Canada's natural wealth: why we need both physical and monetary accounts 159 Alice Born 11. Building physical accounts for Namibia: depletion of water, minerals, and fish stocks, and loss of biodiversity 171 Glenn-Marie Lange 12. Material and energy flow analysis in Germany: accounting framework, information system, applications 187 Walter Radermacher and Carsten Stahmer 13. Material flow accounts indicating environmental pressure from economic sectors 213 Stefan Bringezu, Ralf Behrensmeier and Helmut Schutz 14. Land use accounting - pressure indicators for economic activities 229 Walter Radermacher 15. Linking land cover, intensity of use and botanical diversity in an accounting framework in the UK 245 Andrew Stott and Roy Haines-Young PART IV: CONCEPTS, METHODS AND ANALYSIS 16. The value of nature-valuation and evaluation in environmental accounting 263 Peter Bartelmus and Kirit S. Parikh 17. Environmental protection expenditure and its representation in national accounts 309 Anton Steurer, Gerard Gie, Christian Leipert and Dieter Schafer 18. Valuing environment in developing countries: a challenge 321 Jyoti K. Parikh and Kirit S. Parikh 19. Greening the national accounts: valuation issues and policy uses 337 Kirk Hamilton and Michael Ward Contents vii 20. Modelling and accounting work in national and environmental accounts 355 Andre V anoli 21. Alternative resource and environmental accounting approaches and their contribution to policy 375 Henry M. Peskin 22. Multisectoral policy modelling for environmental analysis 395 Bernd Meyer and Georg Ewer hart PART V: IDENTIFYING RESEARCH PRIORITY 23. Identifying research priority 409 Kimio Uno References 421 Notes on contributors 437 Index 447 Preface 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. At the same time, the decade-long work on the revision of the conventional System of National Accounts (SNA) approached its conclusion. Just in time, the international working group, preparing the revised version of the SNA, recognized the significance of the new field of environmental accounting. It incorporated some of the findings of the Baden conference in its classifications and asset accounts and elaborated the links between the central framework and an environmental 'satellite' in the 1993 SNA. The result of this collabo ration between environmental and national accountants is a System of inte grated Environmental and Economic Accounts (SEEA) that is firmly anchored in the concepts and methods of the new SNA. This does not mean, however, that there is consensus on all the methodologies proposed in the SEEA: con trary to the SNA, the SEEA has not been adopted as an international rec ommendation but is considered to be work in progress. A wide range of concepts, techniques, classifications and applications is still being discussed at national and international levels. Contrary to the first IARIW Conference, this discussion can now take into account considerable experience gained from pilot projects of SEEA applications and other, more ix x Preface limited case studies. This was indeed the main reason for convening a second Special IARIW Conference on 'Environmental Accounting in Theory and Practice', held in Tokyo, 5-8 March 1996. The Conference focused on imple mentation questions of the SEEA and the need for its modification for practi cal and theoretical reasons. As expected, a broad spectrum of approaches and views was presented. They reflect a distinct dichotomy of monetary versus physical accounting, and a pronounced need for gaining experience with the use of integrated accounts in modelling and policy analysis. This book attempts to present a fair overview of this spectrum. It goes beyond a typical proceedings volume, cutting through the conference agenda for a clear presentation of the most pertinent or 'representative' (of a particu lar line of thought or methodology) parts of invited and contributed papers. Any misrepresentation is thus clearly the fault of the editors who, however, sought the approval of the authors on a first draft of the book. The intended result is a concise description of the state of the art in integrated environ mental and economic accounting. At the same time, the book also points to emerging commonalities as a basis for future standardization of concepts and methods. Peter Bartelmus Carsten Stahmer Kimio Uno Part I Introduction
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