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    074985

    Environmental accounting for sustainable development.

    Ahmad YJ; El Serafy S; Lutz E

    Washington, D.C., World Bank, 1989. xiii, 100 p. (UNEP-World Bank Symposium)

    The World Bank and the UN Environment Programme (UNEP) have published a book of selected papers presented at a series of workshops (1983-1988) on environmental accounting and its use in development policy and planning. The book also contains three contributions not presented at the workshops but written by workshop participants. Most chapters centers on financial and economic factors and the possibilities of revising the UN System of National Accounts (SNA) to include environmental and natural resource issues. The first chapter reviews environmental and resource accounting and includes a discussion of the failings of current national income measures as well as the depletion of natural resources. The second chapter proposes a measure of sustainable net national product. The third chapter presents a proper measurement of income from depletable natural resources. The fourth chapter suggests a means to introduce natural capital into the SNA. The fifth chapter describes measuring pollution with the national accounts system. Next the book provides guidelines to correct national income for environmental losses. A whole chapter is devoted to the French model of environmental accounting in development policy. A chapter on linkages between environmental and national income accounts follows the French model. The ninth chapter is a discussion on environmental and nonmarket accounting in developing countries. The tenth chapter outlines a proposed environmental accounts system. The eleventh chapter discusses environmental accounting and the system of national accounts. An account of recent developments and future works conclude this volume. The appendix lists the participants at the joint UNEP-World Bank workshops.
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