The present state of environmental and resource accounting and its potential application in developing countries
| dc.contributor.author | United Nations Environment Programme | |
| dc.contributor.organization | Economy Division | |
| dc.date.accessioned | 2019-10-20T15:33:55Z | |
| dc.date.available | 2019-10-20T15:33:55Z | |
| dc.date.issued | 1992 | |
| dc.description | This document provides a review of the current state, methods, and international experience in environmental and resource accounting (ERA), with a particular focus on its relevance to developing countries. It examines deficiencies in the traditional System of National Accounts regarding the treatment of natural resource depletion and environmental degradation, and surveys a range of ERA approaches implemented internationally, including practices in countries such as Japan, Norway, France, Indonesia, and the Netherlands, as well as United Nations initiatives like the SEEA framework. The analysis highlights both physical and monetary accounting methods, discusses conceptual and institutional challenges, and draws lessons from pilot studies. The document concludes that ERA is a critical tool for sustainable development planning in resource-dependent economies, offering targeted recommendations for methodological development, capacity building, and integration with national planning systems. | en |
| dc.format | Text | |
| dc.identifier.uri | https://wedocs.unep.org/handle/20.500.11822/30378 | |
| dc.language | English | |
| dc.page.number | 38 p. | |
| dc.relation.ispartof | Environmental Economics Series | |
| dc.rights.accessLevel | Public | |
| dc.subject | developing country | |
| dc.subject | accounting | |
| dc.subject | Japan | |
| dc.subject | Norway | |
| dc.subject | France | |
| dc.subject | Netherlands | |
| dc.subject | environmental accounting | |
| dc.subject | natural resource | |
| dc.subject.sdg | SDG 12 - Responsible Consumption and Production | |
| dc.title | The present state of environmental and resource accounting and its potential application in developing countries | en |
| dc.type | Communication or other resource |
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