System of Environmental-Economic Accounting

System of Environmental-Economic Accounting

System of Environmental-Economic Accounting

331 Pages ·2012·4.3 MB ·English

System of Environmental-Economic Accounting

System of


Environmental-Economic


Accounting


Central Framework


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...............................................................1 725 00


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White cover publication, pre-edited text subject to official editing


European Commission • Food and Agriculture Organization • International Monetary Fund


Organisation for Economic Cooperation and Development • United Nations • World Bank System of


Environmental-Economic


Accounting


Central Framework


White cover publication, pre-edited text subject to official editing


European Commission


Food and Agriculture Organization


International Monetary Fund


Organisation for Economic Co-operation and Development


United Nations


World Bank


2012 Summary table of contents


Table of contents..................................................................................................................................iii


List of tables and figures...................................................................................................................viii


Preface...................................................................................................................................................x


List of abbreviations and acronyms..................................................................................................xx


Chapter 1: Introduction to the SEEA Central Framework.............................................................1


Chapter 2: Accounting structure......................................................................................................11


Chapter 3: Physical flow accounts....................................................................................................37


Chapter 4: Environmental activity accounts and related flows.....................................................87


Chapter 5: Asset accounts...............................................................................................................123


Chapter 6: Integrating and presenting the accounts.....................................................................217


Annex 1: Classifications and lists....................................................................................................245


Annex 2: Research agenda for the SEEA Central Framework....................................................283


References.........................................................................................................................................289


Glossary.............................................................................................................................................295


i ii Table of contents


List of tables and figures..................................................................................................................................viii


Preface...................................................................................................................................................................x


List of abbreviations and acronyms ................................................................................................................xx


Chapter 1: Introduction to the SEEA Central Framework ............................................................................1


1.1 What is the System of Environmental - Economic Accounting Central Framework?.....................................1


1.2 Overview of the SEEA Central Framework ....................................................................................................4


1.3 Key features of the SEEA Central Framework ...............................................................................................5


1.3.1 Relationship of the SEEA Central Framework to the System of National Accounts......................5


1.3.2 Combining information in physical and monetary terms................................................................8


1.3.3 Flexibility in implementation..........................................................................................................8


Chapter 2: Accounting structure......................................................................................................................11


2.1 Introduction....................................................................................................................................................11


2.2 Overview of the SEEA Central Framework...................................................................................................11


2.3 Main accounts and tables of the SEEA Central Framework .........................................................................14


2.3.1 Introduction...................................................................................................................................14


2.3.2 Supply and use tables....................................................................................................................15


2.3.3 Asset accounts..............................................................................................................................18


2.3.4 The sequence of economic accounts.............................................................................................21


2.3.5 Functional accounts......................................................................................................................22


2.3.6 Employment, demographic and social information .....................................................................23


2.4 Combining physical and monetary data ........................................................................................................23


2.5 Accounting for flows and stocks ...................................................................................................................24


2.5.1 Introduction...................................................................................................................................24


2.5.2 Flows ...........................................................................................................................................25


2.5.3 Stocks............................................................................................................................................26


2.6 Economic units ..............................................................................................................................................27


2.6.1 Introduction...................................................................................................................................27


2.6.2 Institutional sectors.......................................................................................................................28


2.6.3 Enterprises, establishments and industries....................................................................................28


2.6.4 Geographic boundaries for economic units...................................................................................29


2.6.5 Statistical units .............................................................................................................................30


2.7 Accounting rules and principles ....................................................................................................................30


2.7.1 Introduction...................................................................................................................................30


2.7.2 Recording rules and principles......................................................................................................31


2.7.3 Valuation rules and principles......................................................................................................32


iii 2.7.4 Volume measures..........................................................................................................................34


Chapter 3: Physical flow accounts ...................................................................................................................37


3.1 Introduction ...................................................................................................................................................37


3.1.1 The physical flow accounting framework and sub-systems..........................................................38


3.1.2 Chapter structure...........................................................................................................................39


3.2 The physical flow accounting framework .....................................................................................................39


3.2.1 The physical supply and use table approach.................................................................................39


3.2.2 Definition and classification of natural inputs..............................................................................44


3.2.3 Definition and classification of products......................................................................................48


3.2.4 Definition and classification of residuals......................................................................................49


3.3 Principles of physical flow accounting .........................................................................................................55


3.3.1 Introduction...................................................................................................................................55


3.3.2 Gross and net recording of physical flows....................................................................................55


3.3.3 Treatment of international flows...................................................................................................56


3.3.4 Treatment of goods for processing ..............................................................................................58


3.4 Physical flow accounts for energy.................................................................................................................59


3.4.1 Introduction...................................................................................................................................59


3.4.2 Scope and definition of energy flows...........................................................................................59


3.4.3 Physical supply and use table for energy......................................................................................60


3.4.4 Energy statistics, energy accounts and energy balances...............................................................66


3.4.5 Energy aggregates.........................................................................................................................66


3.5 Physical flow accounts for water ..................................................................................................................67


3.5.1 Introduction...................................................................................................................................67


3.5.2 Scope of water flows.....................................................................................................................67


3.5.3 Physical supply and use table for water........................................................................................68


3.5.4 Water aggregates...........................................................................................................................74


3.6 Physical flow accounts for materials..............................................................................................................75


3.6.1 Introduction...................................................................................................................................75


3.6.2 Product flow accounting...............................................................................................................75


3.6.3 Accounting for air emissions........................................................................................................76


3.6.4 Accounting for emissions to water and associated releases to economic units.............................80


3.6.5 Solid waste accounts.....................................................................................................................83


3.6.6 Economy wide Material Flow Accounts (EW-MFA)...................................................................85


Chapter 4: Environmental activity accounts and related flows ....................................................................87


4.1 Introduction ...................................................................................................................................................87


4.2 Environmental activities, products and producers.........................................................................................88


4.2.1 Introduction...................................................................................................................................88


4.2.2 The scope and definition of environmental activities ..................................................................88


iv 4.2.3 Other economic activities related to the environment...................................................................89


4.2.4 Classification of environmental activities.....................................................................................90


4.2.5 Environmental goods and services................................................................................................91


4.2.6 Environmental producers..............................................................................................................92


4.3 Environmental activity accounts and statistics...............................................................................................92


4.3.1 Introduction...................................................................................................................................92


4.3.2 Environmental Protection Expenditure Accounts (EPEA)...........................................................93


4.3.3 Environmental Goods and Services Sector (EGSS)....................................................................102


4.3.4 Relationship between EPEA and EGSS......................................................................................105


4.3.5 Accounts for resource management expenditures.......................................................................107


4.4 Accounting for other transactions related to the environment ....................................................................107


4.4.1 Introduction.................................................................................................................................107


4.4.2 Environmental payments by government...................................................................................109


4.4.3 Environmental payments to government....................................................................................111


4.4.4 Environmental transfers by non-government institutional units.................................................114


4.4.5 Permits to use environmental assets............................................................................................115


4.4.6 Transactions concerning fixed assets used in economic activities related to the environment ..118


Chapter 5: Asset accounts...............................................................................................................................123


5.1 Introduction .................................................................................................................................................123


5.2 Environmental assets in the SEEA Central Framework...............................................................................124


5.2.1 Introduction.................................................................................................................................124


5.2.2 Scope of environmental assets....................................................................................................124


5.2.3 Valuation of environmental assets .............................................................................................127


5.3 The structure of asset accounts....................................................................................................................129


5.3.1 Introduction.................................................................................................................................129


5.3.2 Conceptual form of the physical asset account...........................................................................129


5.3.3 Conceptual form of the monetary asset account.........................................................................132


5.4 Principles of asset accounting......................................................................................................................135


5.4.1 Introduction.................................................................................................................................135


5.4.2 Defining depletion in physical terms..........................................................................................135


5.4.3 Principles of asset valuation........................................................................................................138


5.4.4 The Net Present Value approach.................................................................................................140


5.4.5 Approaches to estimating resource rent and net present values..................................................142


5.4.6 Measurement of environmental assets in volume terms.............................................................147


5.5 Asset accounts for mineral and energy resources.........................................................................................148


5.5.1 Introduction.................................................................................................................................148


5.5.2 The definition and categorisation of mineral and energy resources ...........................................148


5.5.3 Physical asset accounts for mineral and energy resources..........................................................151


5.5.4 Monetary asset accounts for mineral and energy resources........................................................153


v 5.5.5 Other issues in the measurement of mineral and energy resources.............................................157


5.6 Asset accounts for land................................................................................................................................160


5.6.1 Introduction.................................................................................................................................160


5.6.2 Definition and classification of land...........................................................................................160


5.6.3 Physical asset accounts for land..................................................................................................164


5.6.4 Physical asset accounts for forest and other wooded land..........................................................167


5.6.5 Monetary asset accounts for land................................................................................................169


5.6.6 Links to ecosystem accounting...................................................................................................172


5.7 Accounting for soil resources ......................................................................................................................172


5.7.1 Introduction.................................................................................................................................172


5.7.2 Characterization of soil resources ..............................................................................................173


5.7.3 Accounting for the area and volume of soil resources................................................................174


5.7.4 Other aspects in accounting for soil resources............................................................................175


5.8 Asset accounts for timber resources ............................................................................................................176


5.8.1 Introduction.................................................................................................................................176


5.8.2 Scope and definition of timber resources....................................................................................176


5.8.3 Physical asset accounts for timber resources .............................................................................178


5.8.4 Monetary asset accounts for timber resources............................................................................181


5.8.5 Carbon accounts for timber resources.........................................................................................183


5.9 Asset accounts for aquatic resources............................................................................................................183


5.9.1 Introduction.................................................................................................................................183


5.9.2 Definition and classification of aquatic resources......................................................................184


5.9.3 Physical asset accounts for aquatic resources ............................................................................186


5.9.4 Monetary asset accounts for aquatic resources ..........................................................................191


5.10 Accounting for other biological resources ................................................................................................194


5.10.1 Introduction...............................................................................................................................194


5.10.2 Accounting for natural biological resources ............................................................................194


5.11 Asset accounts for water resources............................................................................................................195


5.11.1 Introduction...............................................................................................................................195


5.11.2 Definition and classification of water resources.......................................................................196


5.11.3 Physical asset accounts for water resources..............................................................................197


5.11.4 Other water resource measurement issues ...............................................................................199


Annexes to Chapter 5 ........................................................................................................................................201


A5.1 The Net Present Value method for valuation of stocks and the measurement of depletion and


revaluation for natural resources..........................................................................................................201


A5.2 Discount rates ............................................................................................................................208


A5.3 Description of the UN Framework Classification for Fossil Energy and Mineral Reserves and


Resources 2009 (UNFC 2009) ...........................................................................................................214


A5.4 Catch concepts: Diagrammatic presentation ..............................................................................216


vi Chapter 6: Integrating and presenting the accounts.....................................................................................217


6.1 Introduction..................................................................................................................................................217


6.2 Integration within the SEEA Central Framework .......................................................................................218


6.2.1 Introduction.................................................................................................................................218


6.2.2 Integration of supply and use tables in physical and monetary terms ........................................219


6.2.3 Integration of asset accounts and supply and use tables ............................................................221


6.2.4 The sequence of economic accounts ..........................................................................................222


6.2.5 Functional accounts....................................................................................................................226


6.2.6 Employment, demographic and social information ...................................................................227


6.3 Combining physical and monetary data ......................................................................................................228


6.3.1 Introduction.................................................................................................................................228


6.3.2 The concept of combining physical and monetary data..............................................................228


6.3.3 Organisation of information........................................................................................................229


6.4 SEEA Central Framework aggregates and indicators..................................................................................233


6.4.1 Introduction.................................................................................................................................233


6.4.2 Descriptive statistics...................................................................................................................233


6.4.3 Environmental asset aggregates and indicators...........................................................................234


6.4.4 Aggregates related to financing and cost recovery of economic activity related to the


environment.........................................................................................................................................234


6.4.5 Environmental ratio indicators....................................................................................................235


6.4.6 The SEEA Central Framework and international indicator initiatives .......................................235


6.5 Examples of combined physical and monetary presentations......................................................................236


6.5.1 Introduction.................................................................................................................................236


6.5.2 General structure for combined presentations.............................................................................237


6.5.3 Combined presentations for energy data.....................................................................................237


6.5.4 Combined presentations for water data.......................................................................................239


6.5.5 Combined presentations for forest products...............................................................................241


6.5.6 Combined presentations for air emissions .................................................................................242


Annex 1: Classifications and lists ...................................................................................................................245


Annex 2: Research agenda for the SEEA Central Framework ...................................................................283


References ........................................................................................................................................................289


Glossary ...........................................................................................................................................................295


vii


System of


Environmental-Economic


Accounting


Central Framework


...............................................................1,740.00


...............................................................1,737.50


...............................................................1 735 00


-0 46 -0 46


...............................................................1 732 00


-0 44 ...............................................................1 730 00 -0 44


...............................................................1 728 50


-0 43 -0 43


...............................................................1 725 00


-0 38 ...............................................................1 722 50 -0 38


-0 28 -0 28


-0 25 -0 25


White cover publication, pre-edited text subject to official editing


European Commission • Food and Agriculture Organization • International Monetary Fund


Organisation for Economic Cooperation and Development • United Nations • World Bank System of


Environmental-Economic


Accounting


Central Framework


White cover publication, pre-edited text subject to official editing


European Commission


Food and Agriculture Organization


International Monetary Fund


Organisation for Economic Co-operation and Development


United Nations


World Bank


2012 Summary table of contents


Table of contents..................................................................................................................................iii


List of tables and figures...................................................................................................................viii


Preface...................................................................................................................................................x


List of abbreviations and acronyms..................................................................................................xx


Chapter 1: Introduction to the SEEA Central Framework.............................................................1


Chapter 2: Accounting structure......................................................................................................11


Chapter 3: Physical flow accounts....................................................................................................37


Chapter 4: Environmental activity accounts and related flows.....................................................87


Chapter 5: Asset accounts...............................................................................................................123


Chapter 6: Integrating and presenting the accounts.....................................................................217


Annex 1: Classifications and lists....................................................................................................245


Annex 2: Research agenda for the SEEA Central Framework....................................................283


References.........................................................................................................................................289


Glossary.............................................................................................................................................295


i ii Table of contents


List of tables and figures..................................................................................................................................viii


Preface...................................................................................................................................................................x


List of abbreviations and acronyms ................................................................................................................xx


Chapter 1: Introduction to the SEEA Central Framework ............................................................................1


1.1 What is the System of Environmental - Economic Accounting Central Framework?.....................................1


1.2 Overview of the SEEA Central Framework ....................................................................................................4


1.3 Key features of the SEEA Central Framework ...............................................................................................5


1.3.1 Relationship of the SEEA Central Framework to the System of National Accounts......................5


1.3.2 Combining information in physical and monetary terms................................................................8


1.3.3 Flexibility in implementation..........................................................................................................8


Chapter 2: Accounting structure......................................................................................................................11


2.1 Introduction....................................................................................................................................................11


2.2 Overview of the SEEA Central Framework...................................................................................................11


2.3 Main accounts and tables of the SEEA Central Framework .........................................................................14


2.3.1 Introduction...................................................................................................................................14


2.3.2 Supply and use tables....................................................................................................................15


2.3.3 Asset accounts..............................................................................................................................18


2.3.4 The sequence of economic accounts.............................................................................................21


2.3.5 Functional accounts......................................................................................................................22


2.3.6 Employment, demographic and social information .....................................................................23


2.4 Combining physical and monetary data ........................................................................................................23


2.5 Accounting for flows and stocks ...................................................................................................................24


2.5.1 Introduction...................................................................................................................................24


2.5.2 Flows ...........................................................................................................................................25


2.5.3 Stocks............................................................................................................................................26


2.6 Economic units ..............................................................................................................................................27


2.6.1 Introduction...................................................................................................................................27


2.6.2 Institutional sectors.......................................................................................................................28


2.6.3 Enterprises, establishments and industries....................................................................................28


2.6.4 Geographic boundaries for economic units...................................................................................29


2.6.5 Statistical units .............................................................................................................................30


2.7 Accounting rules and principles ....................................................................................................................30


2.7.1 Introduction...................................................................................................................................30


2.7.2 Recording rules and principles......................................................................................................31


2.7.3 Valuation rules and principles......................................................................................................32


iii 2.7.4 Volume measures..........................................................................................................................34


Chapter 3: Physical flow accounts ...................................................................................................................37


3.1 Introduction ...................................................................................................................................................37


3.1.1 The physical flow accounting framework and sub-systems..........................................................38


3.1.2 Chapter structure...........................................................................................................................39


3.2 The physical flow accounting framework .....................................................................................................39


3.2.1 The physical supply and use table approach.................................................................................39


3.2.2 Definition and classification of natural inputs..............................................................................44


3.2.3 Definition and classification of products......................................................................................48


3.2.4 Definition and classification of residuals......................................................................................49


3.3 Principles of physical flow accounting .........................................................................................................55


3.3.1 Introduction...................................................................................................................................55


3.3.2 Gross and net recording of physical flows....................................................................................55


3.3.3 Treatment of international flows...................................................................................................56


3.3.4 Treatment of goods for processing ..............................................................................................58


3.4 Physical flow accounts for energy.................................................................................................................59


3.4.1 Introduction...................................................................................................................................59


3.4.2 Scope and definition of energy flows...........................................................................................59


3.4.3 Physical supply and use table for energy......................................................................................60


3.4.4 Energy statistics, energy accounts and energy balances...............................................................66


3.4.5 Energy aggregates.........................................................................................................................66


3.5 Physical flow accounts for water ..................................................................................................................67


3.5.1 Introduction...................................................................................................................................67


3.5.2 Scope of water flows.....................................................................................................................67


3.5.3 Physical supply and use table for water........................................................................................68


3.5.4 Water aggregates...........................................................................................................................74


3.6 Physical flow accounts for materials..............................................................................................................75


3.6.1 Introduction...................................................................................................................................75


3.6.2 Product flow accounting...............................................................................................................75


3.6.3 Accounting for air emissions........................................................................................................76


3.6.4 Accounting for emissions to water and associated releases to economic units.............................80


3.6.5 Solid waste accounts.....................................................................................................................83


3.6.6 Economy wide Material Flow Accounts (EW-MFA)...................................................................85


Chapter 4: Environmental activity accounts and related flows ....................................................................87


4.1 Introduction ...................................................................................................................................................87


4.2 Environmental activities, products and producers.........................................................................................88


4.2.1 Introduction...................................................................................................................................88


4.2.2 The scope and definition of environmental activities ..................................................................88


iv 4.2.3 Other economic activities related to the environment...................................................................89


4.2.4 Classification of environmental activities.....................................................................................90


4.2.5 Environmental goods and services................................................................................................91


4.2.6 Environmental producers..............................................................................................................92


4.3 Environmental activity accounts and statistics...............................................................................................92


4.3.1 Introduction...................................................................................................................................92


4.3.2 Environmental Protection Expenditure Accounts (EPEA)...........................................................93


4.3.3 Environmental Goods and Services Sector (EGSS)....................................................................102


4.3.4 Relationship between EPEA and EGSS......................................................................................105


4.3.5 Accounts for resource management expenditures.......................................................................107


4.4 Accounting for other transactions related to the environment ....................................................................107


4.4.1 Introduction.................................................................................................................................107


4.4.2 Environmental payments by government...................................................................................109


4.4.3 Environmental payments to government....................................................................................111


4.4.4 Environmental transfers by non-government institutional units.................................................114


4.4.5 Permits to use environmental assets............................................................................................115


4.4.6 Transactions concerning fixed assets used in economic activities related to the environment ..118


Chapter 5: Asset accounts...............................................................................................................................123


5.1 Introduction .................................................................................................................................................123


5.2 Environmental assets in the SEEA Central Framework...............................................................................124


5.2.1 Introduction.................................................................................................................................124


5.2.2 Scope of environmental assets....................................................................................................124


5.2.3 Valuation of environmental assets .............................................................................................127


5.3 The structure of asset accounts....................................................................................................................129


5.3.1 Introduction.................................................................................................................................129


5.3.2 Conceptual form of the physical asset account...........................................................................129


5.3.3 Conceptual form of the monetary asset account.........................................................................132


5.4 Principles of asset accounting......................................................................................................................135


5.4.1 Introduction.................................................................................................................................135


5.4.2 Defining depletion in physical terms..........................................................................................135


5.4.3 Principles of asset valuation........................................................................................................138


5.4.4 The Net Present Value approach.................................................................................................140


5.4.5 Approaches to estimating resource rent and net present values..................................................142


5.4.6 Measurement of environmental assets in volume terms.............................................................147


5.5 Asset accounts for mineral and energy resources.........................................................................................148


5.5.1 Introduction.................................................................................................................................148


5.5.2 The definition and categorisation of mineral and energy resources ...........................................148


5.5.3 Physical asset accounts for mineral and energy resources..........................................................151


5.5.4 Monetary asset accounts for mineral and energy resources........................................................153


v 5.5.5 Other issues in the measurement of mineral and energy resources.............................................157


5.6 Asset accounts for land................................................................................................................................160


5.6.1 Introduction.................................................................................................................................160


5.6.2 Definition and classification of land...........................................................................................160


5.6.3 Physical asset accounts for land..................................................................................................164


5.6.4 Physical asset accounts for forest and other wooded land..........................................................167


5.6.5 Monetary asset accounts for land................................................................................................169


5.6.6 Links to ecosystem accounting...................................................................................................172


5.7 Accounting for soil resources ......................................................................................................................172


5.7.1 Introduction.................................................................................................................................172


5.7.2 Characterization of soil resources ..............................................................................................173


5.7.3 Accounting for the area and volume of soil resources................................................................174


5.7.4 Other aspects in accounting for soil resources............................................................................175


5.8 Asset accounts for timber resources ............................................................................................................176


5.8.1 Introduction.................................................................................................................................176


5.8.2 Scope and definition of timber resources....................................................................................176


5.8.3 Physical asset accounts for timber resources .............................................................................178


5.8.4 Monetary asset accounts for timber resources............................................................................181


5.8.5 Carbon accounts for timber resources.........................................................................................183


5.9 Asset accounts for aquatic resources............................................................................................................183


5.9.1 Introduction.................................................................................................................................183


5.9.2 Definition and classification of aquatic resources......................................................................184


5.9.3 Physical asset accounts for aquatic resources ............................................................................186


5.9.4 Monetary asset accounts for aquatic resources ..........................................................................191


5.10 Accounting for other biological resources ................................................................................................194


5.10.1 Introduction...............................................................................................................................194


5.10.2 Accounting for natural biological resources ............................................................................194


5.11 Asset accounts for water resources............................................................................................................195


5.11.1 Introduction...............................................................................................................................195


5.11.2 Definition and classification of water resources.......................................................................196


5.11.3 Physical asset accounts for water resources..............................................................................197


5.11.4 Other water resource measurement issues ...............................................................................199


Annexes to Chapter 5 ........................................................................................................................................201


A5.1 The Net Present Value method for valuation of stocks and the measurement of depletion and


revaluation for natural resources..........................................................................................................201


A5.2 Discount rates ............................................................................................................................208


A5.3 Description of the UN Framework Classification for Fossil Energy and Mineral Reserves and


Resources 2009 (UNFC 2009) ...........................................................................................................214


A5.4 Catch concepts: Diagrammatic presentation ..............................................................................216


vi Chapter 6: Integrating and presenting the accounts.....................................................................................217


6.1 Introduction..................................................................................................................................................217


6.2 Integration within the SEEA Central Framework .......................................................................................218


6.2.1 Introduction.................................................................................................................................218


6.2.2 Integration of supply and use tables in physical and monetary terms ........................................219


6.2.3 Integration of asset accounts and supply and use tables ............................................................221


6.2.4 The sequence of economic accounts ..........................................................................................222


6.2.5 Functional accounts....................................................................................................................226


6.2.6 Employment, demographic and social information ...................................................................227


6.3 Combining physical and monetary data ......................................................................................................228


6.3.1 Introduction.................................................................................................................................228


6.3.2 The concept of combining physical and monetary data..............................................................228


6.3.3 Organisation of information........................................................................................................229


6.4 SEEA Central Framework aggregates and indicators..................................................................................233


6.4.1 Introduction.................................................................................................................................233


6.4.2 Descriptive statistics...................................................................................................................233


6.4.3 Environmental asset aggregates and indicators...........................................................................234


6.4.4 Aggregates related to financing and cost recovery of economic activity related to the


environment.........................................................................................................................................234


6.4.5 Environmental ratio indicators....................................................................................................235


6.4.6 The SEEA Central Framework and international indicator initiatives .......................................235


6.5 Examples of combined physical and monetary presentations......................................................................236


6.5.1 Introduction.................................................................................................................................236


6.5.2 General structure for combined presentations.............................................................................237


6.5.3 Combined presentations for energy data.....................................................................................237


6.5.4 Combined presentations for water data.......................................................................................239


6.5.5 Combined presentations for forest products...............................................................................241


6.5.6 Combined presentations for air emissions .................................................................................242


Annex 1: Classifications and lists ...................................................................................................................245


Annex 2: Research agenda for the SEEA Central Framework ...................................................................283


References ........................................................................................................................................................289


Glossary ...........................................................................................................................................................295


vii


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