RT null
T1 The present state of environmental and resource accounting and its potential application in developing countries
A1 United Nations Environment Programme, 
K1 developing country
K1 accounting
K1 Japan
K1 Norway
K1 France
K1 Netherlands
K1 environmental accounting
K1 natural resource
YR 1992
FD 1992
LK https://wedocs.unep.org/handle/20.500.11822/30378
UL https://wedocs.unep.org/handle/20.500.11822/30378
NO 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.
DS UN Environment Document Repository
RD Sep 16, 2026