The Use of Natural Resources in the Economy: A Global Manual on Economy Wide Material Flow Accounting

Abstract

This manual provides global guidance for developing economy-wide material flow accounts within national statistical systems, reflecting the growing adoption of material flow accounting data sets and indicators within the work programmes of national statistical offices worldwide. It builds on the Eurostat accounting guidelines while extending them through a modular approach that enables countries with different statistical capacities to establish accounts. The manual addresses the specific challenges of resource-extractive economies and subsistence economic activities, prioritises practical accounting methods for measuring material throughput, and links accounting results to environmental and economic policy questions. It is organised into eight chapters covering general accounting principles, data sources, domestic material extraction, trade in goods, material outflows such as waste disposal and emissions, material flow balances, headline indicators, and an introduction to material footprint and material stock accounts, although detailed accounting methods for the latter are not included in this edition.

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