Green Accounting 2018
DOI: 10.4324/9781315197715-9
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Integrated Environmental And Economic Accounting: Framework For A Sna Satellite System

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Cited by 8 publications
(10 citation statements)
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“…Any system of economic accounting that omits the environment is thus ignoring a fundamental component of the functioning of the economic system itself. A systematic and structured relationship between the environment and the economy is needed to quantify what the effects of economic activities are on the environment and vice versa, by including the environment in the SNA (Bartelmus et al, 1991, Lange, 1999, Lutz, 1993).…”
Section: Background: the Context Of Integrated Accounting Systemsmentioning
confidence: 99%
“…Any system of economic accounting that omits the environment is thus ignoring a fundamental component of the functioning of the economic system itself. A systematic and structured relationship between the environment and the economy is needed to quantify what the effects of economic activities are on the environment and vice versa, by including the environment in the SNA (Bartelmus et al, 1991, Lange, 1999, Lutz, 1993).…”
Section: Background: the Context Of Integrated Accounting Systemsmentioning
confidence: 99%
“…In the traditional national economic accounts, based on the System of National Accounts (SNA), no consideration was given either to environmental damage or to ecosystem assets and services. In the early 1990s the United Nations Statistics Division proposed a System for Integrated Environmental and Economic Accounting (SEEA) (Bartelmus et al, 1991) to fill the information gap in the SNA core accounts with a series of satellite accounts to record environmental data in a consistent way. While at the beginning the 1993 SEEA handbook (UN, 1993) focused on the adjustment of existing macro-indicators, the following SEEA 2003 framework comprised several environmental accounting modules (UNSD et al, 2003).…”
Section: Introductionmentioning
confidence: 99%
“…The aim of "environmentally" adjusting macroeconomic indicators, by consistently presenting information in accounts from which indicators can be derived (Vardon et al 2018), inspired the pioneers of the System of Environmental Economic Accounting (SEEA) more than 25 years ago. In fact, a group of experts from the United Nations Statistical Office attempted to build an integrated system to calculate a "green gross domestic product (GDP)" by subtracting estimates for depletion and degradation (Bartelmus et al, 1991). The initial version of the SEEA (United Nations 1993) was modified through a continuous enhancement process (United Nations, European Commission, International Monetary Fund, Organisation for Economic Co-operation, World Bank 2003; United Nations, European Union, Food and Agriculture Organization of the United Nations, International Monetary Fund, Organisation for Economic Co-operation, World Bank 2014a) and, although correcting macroeconomic indicators was (and is) not the only purpose of the SEEA, it remains among the possibilities offered by this integrated system.…”
Section: Introductionmentioning
confidence: 99%