Environmental Accounting in Theory and Practice
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 integr
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Economy & Environment VOLUME 11
Scientific Advisory Board
Scott Barrett, London Business School, London, United Kingdom Klaus Conrad, University of Mannheim, 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
ix
Preface
PART I: INTRODUCTION 1.
Overview Peter Bartelmus
3
2.
Implementation of environmental accounting: towards an operational manual Alessandra Alfieri and Peter Bartelmus
13
PART II: COUNTRY EXPERIENCES 3. Japan: the System of Integrated Environmental and Economic Accounting (SEEA)- trial estimates and remaining issues Katsuki Oda, Kiyoshi Arahara, Nobuyoshi Hirai and Hideki Kubo
35
4.
Republic of Korea: SEEA pilot compilation Seung-Woo Kim, Jan van Tongeren and Alessandra Alfieri
63
5.
Philippines: Adaptation of the United Nations system of environmental accounting Estrella V. Domingo
6.
Philippines: Environmental accounting as instrument of policy Marian S. Delos Angeles and Henry M. Peskin
7.
USA: Integrated economic and environmental accounting: lessons from the IEESA J. Steven Landefeld and Stephanie L. Howell
8.
USA: Environmental protection activities and their consequences Deborah V. Nestor and Carl A. Pasurka, Jr. v
77 95
113 131
vi Contents 9. Netherlands: What's in a NAMEA? Recent results Steven J. Keuning and Mark de Haan
143
PART III: PHYSICAL AND SPATIAL ACCOUNTING 10. Measuring Canada's natural wealth: why we need both physical and monetary accounts Alice Born
159
11. Building physical accounts for Namibia: depletion of water, minerals, and fish stocks, and loss of biodiversity Glenn-Marie Lange
171
12. Material and energy flow analysis in Germany: accounting framework, information system, applications Walter Radermacher and Carsten Stahmer
187
13. Material flow accounts indicating environmental pressure f
