DEVELOPMENT POLICIES AND THE ENVIRONMENT: USING

1,87

MB

ENVIRONMENTAL ACCOUNTS FOR BETTER DECISION MAKING

156

stron

5897

ID

Ministry of Economy and Finance

2006

rok

TABLE OF CONTENTS

I Introduction and summary 7

I.1 Introduction 7

I.2 Summary 9

II Environmental accounting as an integrated environmental and economic information system:

tools and main applications 26

II.1 Principal types of environmental accounts and the current situation in Europe and Italy 26

II.1.1 Distinctive features of environmental accounts 26

II.1.2 Main types of environmental accounts 36

II.1.3 The current situation 50

II.2 The demand for economic accounting 53

III. Development policies and environmental accounting: a conceptual reference framework 56

III.1 Introduction 56

III.2 Content and features of development policies 57

III.3 Resource allocation decisions and the policy cycle 65

III.4 The possible use of environmental accounting tools 70

IV. Conclusions 95

IV.1 Potential utilisation of environmental accounting aggregates 95

IV.2 Priorities for further development of the environmental accounts 97

References 103

APPENDIX 1 The international context of environmental accounting of official statistics 107

APPENDIX 2 Handbooks, compilation guides and standard tables of environmental accounts of the

European statistical system 113

APPENDIX 3 Environmental accounts: current situation in the European Union and in Italy. Possible

developments 118

APPENDIX 4 General Government environmental expenditure: methods of reclassification by

function of the public budget accounts adopted in the National Statistics System 125

APPENDIX 5 The legislative initiative for the framework law on environmental accounting for

Central government, Regions and Local Authorities and the related experimentation at local level

147