《NATIONAL ENVIRONMENTAL ACCOUNTING BRIDGING THE GAP BETWEEN ECOLOGY AND ECONOMY》

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1.National Environmental Accounts1

Origin of the National Income Accounts2

Why Change the SNA?3

Sustainable Income and the Environmental Accounts5

Brief History of Applied Work on Environmental Accounting9

2.Concepts of Conventional National Income Accounting16

The Economy and the Accounts16

From Concepts to Structured Accounts: What the Accounts Track25

3.Structure of the Conventional Income Accounts33

The Integrated Economic Accounts33

Accounting Aggregates41

Supply and Use Tables42

Input-Output Tables43

Input-Output Analysis47

4.Overview of the Revised SEEA53

Physical Flow Accounts53

Hybrid Accounts61

Environmental Protection and Resource Management Accounts70

Natural Resource Asset Accounts71

Environmentally Adjusted Macroeconomic Indicators74

5.Pollution Accounting: The Physical Side76

How Much Do We Pollute?76

Who Does the Polluting?77

Calculating the Residuals78

What Exactly Is a Residual?80

International Flows82

Recycling and Waste Management84

Pollution Indicators86

6.Pollution Accounting: What Are We Spending Now?90

Cost of Preventing Pollution versus Harm Resulting from Pollution91

Classification of Environmental Protection Activities92

Products Used for Environmental Protection94

The Environment Industry94

Environmental Taxes and Subsidies96

Supply and Use Tables for Environmental Protection Expenditures97

National Expenditure on Environmental Protection100

7.Pollution Accounting: Policy Questions102

What Would It Costa Reduce Pollution Furtheff102

What Costs Does Pollution Impose?108

Valuing the Costs Imposed by Pollution110

Economic Approach to Pollution Damages113

Valuation, Cost-Benefit Analysis, and Accounting114

Environmental Policy in the Accounts115

8.Resource Accounting120

Definition of Resource Assets in the Accounting Frameworks121

General Framework for Asset Accounts121

Physical versus Monetary Accounts124

Link between Asset Accounts and Current Accounts125

Methods for Valuing Assets and Depletion125

Flows of Resource Products131

9.Forest Accounts136

Classifying Forest Goods and Services in Theory136

Challenges in Designing Forest Classification Systems137

Accounting Structure for Forest Assets139

Accounting Structure for Flows of Forest Products139

Definition of Forest141

Classifying Forest Goods and Services in Practice142

Managed versus Natural Forests142

Valuing Timber Assets144

Examples145

10.Subsoil Asset Accounts153

Mineral Sustainability: A Contradiction in Terms?154

Running Out of Resources154

General Framework for Subsoil Assets in the Accounts156

Classifying SubsoilAssets157

Valuing Stocks and Rents158

Examples161

11.Fisheries, Land, and Water Accounts169

Fisheries169

Land175

Water183

Macroeconomic Indicators in the SEEA196

Adjustments for Depletion and Degradation: The Problems196

How the Problems Are Handled in the Accounts199

Adjustments for Nonmarketed Products and Their Loss as a Result of Degradation202

Defensive Expenditures204

Model-Based Approaches to Measuring Income206

3. Macroeconomic Measures outside the SEEA209

Genuine Savings209

Approaches Based Solely in Economics211

MeasuringWelfare214

Measuring Aggregate Environmental lmpact of the Economy221

Notes226

References229

Abbreuiations and Acronyms234

Glossary236

Index244

About the Author255

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