Environmental accounting for sustainable development:
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Washington
1990
|
| Ausgabe: | 2. print. |
| Schriftenreihe: | A UNEP-World Bank symposium
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Literaturangaben |
| Beschreibung: | 100 S. graph. Darst. |
| ISBN: | 0821312243 |
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Datensatz im Suchindex
| _version_ | 1804119694055047168 |
|---|---|
| adam_text | Contents
Preface xi
Abbreviations xii
Contributors xiii
1. Environmental and Resource Accounting: An Overview 1
Salah El Serafy and Ernst Lute
Shortcomings of the Current National Income Measures 1
The Necessity of Measuring Sustainable Income 2
Defensive Expenditures 2
The Depletion and Degradation of Natural Resources 3
Resource Accounting 4
Linking Environmental and Resource Accounts to the SNA 5
Constructing Environmental and Resource Accounts for Developing Countries 6
A Variety of Approaches, but a Common Theme 6
Note 7
References 7
2. Toward a Measure of Sustainable Social Net National Product 8
Herman E. Daly
Sustainable Income 8
Defensive Expenditures 9
Depletion of Natural Capital 9
Reference 9
3. The Proper Calculation of Income from Depletable Natural Resources 10
Salah El Serafy
Conceptual Background 11
Weakness of the Depreciation Approach 12
Conversion to a Permanent Income Stream 13
Clarification of the User Cost Approach 14
Conclusion 17
Appendix. Splitting Receipts into Income and Capital 17
Notes 17
References 18
vii
viii Contents
4. introducing Natural Capital into the SNA 19
Anne Harrison
Exploitable Resources 20
Permanent Resources 20
Valuation of the Consumption of Natural Capital 22
Environmental Enhancement Programs 22
Unplanned Occurrences 23
Sustainability and the sna 23
Summary of Recommendations 24
Note 25
References 25
5. Measuring Pollution within the Framework of the National Accounts 26
Derek W. Blades
The Output of Pollutants 26
Pollution Damage 26
Costs of Pollution Abatement 28
Benefits of Pollution Abatement 29
Conclusions 31
References 31
6. Correcting National Income for Environmental Losses: Toward a Practical
Solution 32
Roefie Hueting
The Need to Use gdp with Proper Caveats 32
Correcting National Income for Defensive Environmental Outlays 33
Complementing Corrections for Defensive Outlays through Surveys 34
Complementing Corrections for Defensive Outlays through Standards for Sustainable
Economic Development 35
Notes 38
References 38
7. Environmental Accounting in Development Policy: The French Experience 40
. Jacques Theys
JTie French Stratified System of Information 40
Adapting Environmental Accounts to Developing Countries 45
Proposals 49
Conclusion: Toward a Program of Action 50
Appendix. Nomenclatures of the French Natural Patrimony Accounts 52
Notes 53
References 53
8. Linkages between Environmental and National Income Accounts 54
Richard B. Norgaard
sna Developed by Consensus, Not Theory 55
The Value Aggregation Issue 55
The Bounded Knowledge Synthesis Issue 56
Conclusions 57
Notes 57
References 58
Contents ix
9. Environmental and Nonmarket Accounting in Developing Countries 59
Henry M. Peskin
Uses of Expanded Accounts in Developing Countries 59
Implementation Problems 60
Suggested Course of Action 63
Notes 64
References 64
10. A Proposed Environmental Accounts Framework 65
Henry M. Peskin
Theory of Environmental Asset Services 65
Valuation Concepts 67
Investment and Depreciation 67
Sources of Environmental Asset Depreciation 69
Overview of the National Accounting Structure 69
Response of Conventional Accounts to Nonmarket and Environmental Activity 71
A Modified Accounting Structure 72
The Environment and the Modified Accounts: Options for Modifying gnp 76
Notes 77
References 78
11. Environmental Accounting and the System of National Accounts 79
Peter Bartelmus
Environment Statistics and Physical Accounting 80
Environment and Natural Resources in the sna 81
Monetary Environmental Accounting 82
Indicators of Sustainable Product and Expenditure 84
Future Work 85
Notes 86
References 86
12. Recent Developments and Future Work 88
Ernst Lutz and Salah El Serafy
sna Expert Group Meeting (Vienna, March 1988) 88
Joint UNEP World Bank Expert Meeting on Environmental Accounting and the sna
(Paris, November 1988) 89
sna Expert Group Meeting (Luxemburg, January 1989) 89
Future Work 90
Annex. The Treatment of Nonreproducible Assets, Stocks, and Flows
under Present sna and M.60 Standards for Reconciliation Accounts 90
References 91
Appendix. Participants at the unep World Bank Workshops 93
Index 97
|
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| spelling | Environmental accounting for sustainable development The World Bank, Washington, D.C. Ed. by Yusuf J. Ahmad ... 2. print. Washington 1990 100 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier A UNEP-World Bank symposium Literaturangaben UNEP (DE-588)13260-3 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Einkommen (DE-588)4013887-2 gnd rswk-swf Wirtschaftswachstum (DE-588)4066527-6 gnd rswk-swf Wirtschaftsentwicklung (DE-588)4066438-7 gnd rswk-swf Umweltschutz (DE-588)4061644-7 gnd rswk-swf Umweltbilanz (DE-588)4299127-4 gnd rswk-swf Umweltökonomie (DE-588)4061638-1 gnd rswk-swf Volkswirtschaftliche Gesamtrechnung (DE-588)4063886-8 gnd rswk-swf (DE-588)1071861417 Konferenzschrift gnd-content Rechnungslegung (DE-588)4128343-0 s Umweltschutz (DE-588)4061644-7 s Wirtschaftswachstum (DE-588)4066527-6 s DE-604 Wirtschaftsentwicklung (DE-588)4066438-7 s Volkswirtschaftliche Gesamtrechnung (DE-588)4063886-8 s 1\p DE-604 Umweltbilanz (DE-588)4299127-4 s 2\p DE-604 Einkommen (DE-588)4013887-2 s 3\p DE-604 UNEP (DE-588)13260-3 b 4\p DE-604 Umweltökonomie (DE-588)4061638-1 s 5\p DE-604 Ahmad, Yusuf J. Sonstige oth Weltbank Sonstige (DE-588)121364-7 oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=003430338&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 3\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 4\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 5\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Environmental accounting for sustainable development UNEP (DE-588)13260-3 gnd Rechnungslegung (DE-588)4128343-0 gnd Einkommen (DE-588)4013887-2 gnd Wirtschaftswachstum (DE-588)4066527-6 gnd Wirtschaftsentwicklung (DE-588)4066438-7 gnd Umweltschutz (DE-588)4061644-7 gnd Umweltbilanz (DE-588)4299127-4 gnd Umweltökonomie (DE-588)4061638-1 gnd Volkswirtschaftliche Gesamtrechnung (DE-588)4063886-8 gnd |
| subject_GND | (DE-588)13260-3 (DE-588)4128343-0 (DE-588)4013887-2 (DE-588)4066527-6 (DE-588)4066438-7 (DE-588)4061644-7 (DE-588)4299127-4 (DE-588)4061638-1 (DE-588)4063886-8 (DE-588)1071861417 |
| title | Environmental accounting for sustainable development |
| title_auth | Environmental accounting for sustainable development |
| title_exact_search | Environmental accounting for sustainable development |
| title_full | Environmental accounting for sustainable development The World Bank, Washington, D.C. Ed. by Yusuf J. Ahmad ... |
| title_fullStr | Environmental accounting for sustainable development The World Bank, Washington, D.C. Ed. by Yusuf J. Ahmad ... |
| title_full_unstemmed | Environmental accounting for sustainable development The World Bank, Washington, D.C. Ed. by Yusuf J. Ahmad ... |
| title_short | Environmental accounting for sustainable development |
| title_sort | environmental accounting for sustainable development |
| topic | UNEP (DE-588)13260-3 gnd Rechnungslegung (DE-588)4128343-0 gnd Einkommen (DE-588)4013887-2 gnd Wirtschaftswachstum (DE-588)4066527-6 gnd Wirtschaftsentwicklung (DE-588)4066438-7 gnd Umweltschutz (DE-588)4061644-7 gnd Umweltbilanz (DE-588)4299127-4 gnd Umweltökonomie (DE-588)4061638-1 gnd Volkswirtschaftliche Gesamtrechnung (DE-588)4063886-8 gnd |
| topic_facet | UNEP Rechnungslegung Einkommen Wirtschaftswachstum Wirtschaftsentwicklung Umweltschutz Umweltbilanz Umweltökonomie Volkswirtschaftliche Gesamtrechnung Konferenzschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=003430338&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT ahmadyusufj environmentalaccountingforsustainabledevelopment AT weltbank environmentalaccountingforsustainabledevelopment |