The system of environmental and economic accounting and the valuation problem: a review of the literature

Barbara Cavalletti and Matteo Corsi

Journal of Environmental Planning and Management, 2022, vol. 65, issue 11, 1999-2028

Abstract: The System of Environmental and Economic Accounting aims at the integration of national accounts with the contributions of the environment. After three decades of development, though, only a portion of it has become an international standard for national accounting. Its uncertain, experimental status reflects the complexities faced by a project that requires a clear and implementable concept of valuation to be applied to non-market goods. In this paper, we review the debate between competing theories of value that had a role in the early development of the System and we follow the discussion that first accompanied the drafting of its current version and is now informing a revision process that will lead to a new edition of the Experimental Ecosystem Accounting module by 2021. The next developments and every step made toward integration will affect not just the content of the national accounts but also how it can be collected and used.

Date: 2022
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DOI: 10.1080/09640568.2021.1955664

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