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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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    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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