Environmental accounting at macro level: classification, evaluation and depletion of environmental assets in the systems of national accounts.

Abstract

Paper analysis approaches that aim to adjust national accounts from environmental poit of view. The paper aims on the classification and valuation of natural resources, mainly environmental assets.

Methods in SEEA 2000 for evaluation of stocks, estimation of economic resource rents, natural resources depletion as well as compilation of depletion-adjusted operating surplus and capital formation are assessed.

Keywords

• CST//environment
• SEEA
• national accounts
• depletion
• environmental accounting
• environmental assets