Accounting For Environmental Services: Contrasting the SEEA and the ENRAP Approaches
Henry M. Peskin () and
Marian S. Delos Angeles ()
Additional contact information
Henry M. Peskin: Virginia, USA
Marian S. Delos Angeles: Philippine Enûironmental and Natural Resources Accounting Project
No sp200201t2, EEPSEA Special and Technical Paper from Economy and Environment Program for Southeast Asia (EEPSEA)
Abstract:
Both the System of Integrated Environment and Economic Accounting (SEEA) and the Environmental and Natural Resources Accounting Project (ENRAP) are efforts to expand conventional national economic accounts in order to better reflect interactions between the market economy and the natural environment. In order to maintain a close relationship to the System of National Accounts (SNA) accounting standards, SEEA adopts conventional definitions of productive sectors and attempts to minimize the use of imputations. As a result, SEEA fails to account for many valuable services of the natural environment and encourages the use of techniques that provide misleading and poor estimates of depreciation and damage the environment. This paper develops a theory of environmental accounting drawing on principles from the environmental economic literature. This theoretical framework underlies the ENRAP approach and provides a basis for constrasting ENRAP and SEEA analytically. Using Philippine data, SEEA-type estimates are compared with those of ENRAP.
Keywords: Accounting; environmental service (search for similar items in EconPapers)
Date: 2002-01, Revised 2002-01
References: Add references at CitEc
Citations:
Downloads: (external link)
http://www.eepsea.org/pub/sp/sp200201t2.pdf First version, 2002 (application/pdf)
Our link check indicates that this URL is bad, the error code is: 404 Not Found (http://www.eepsea.org/pub/sp/sp200201t2.pdf [301 Moved Permanently]--> https://www.eepsea.org/pub/sp/sp200201t2.pdf [301 Moved Permanently]--> https://eepsea.org/pub/sp/sp200201t2.pdf)
Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
HTML/Text
Persistent link: https://EconPapers.repec.org/RePEc:eep:tpaper:sp200201t2
Access Statistics for this paper
More papers in EEPSEA Special and Technical Paper from Economy and Environment Program for Southeast Asia (EEPSEA)
Bibliographic data for series maintained by Arief Anshory yusuf ().