Ernst Lutz - Toward improved accounting for the environment

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title	:	Toward Improved Accounting for the Environment
author	:	Lutz, Ernst
publisher	:	World Bank
isbn10 | asin	:	0821324365
print isbn13	:	9780821324363
ebook isbn13	:	9780585256443
language	:	English
subject	Natural resources--Accounting, Environmental impact analysis, National income--Accounting, Economic development--Economic aspects, Sustainable development.
publication date	:	1993
lcc	:	HF5686.N3T69 1993eb
ddc	:	657/.73
subject	:	Natural resources--Accounting, Environmental impact analysis, National income--Accounting, Economic development--Economic aspects, Sustainable development.

Page iii Toward Improved Accounting for the Environment edited by Ernst Lutz An UNSTAT-World Bank Symposium

Page iv 1993 The International Bank for Reconstruction and Development/THE WORLD BANK 1818 H Street, N.W., Washington, D.C. 20433, U.S.A.All rights reserved Manufactured in the United States of America First printing May 1993 Second printing November 1995 The findings, interpretations, and conclusions expressed in this study are entirely those of the authors and should not be attributed in any manner to the World Bank, to its affiliated organizations, or to members of its Board of Executive Directors or the countries they represent. Because of the informality of this series and to make the publication available with the least possible delay, the manuscript has not been edited as fully as would be the case with a more formal document, and the World Bank accepts no responsibility for errors. The material in this publication is copyrighted. Requests for permission to reproduce portions of it should be sent to the Office of the Publisher at the address shown in the copyright notice above. The World Bank encourages dissemination of its work and will normally give permission promptly and, when the reproduction is for noncommercial purposes, without asking a fee. Permission to copy portions for classroom use is granted through the Copyright Clearance Center, Inc., Suite 910, 222 Rosewood Drive, Danvers, Massachusetts, 01923 U.S.A. The complete backlist of publications from the World Bank is shown in the annual Index of Publications, which contains an alphabetical title list and indexes of subjects, authors, and countries and regions. The latest edition is available free of charge from the Distribution Unit, Office of the Publisher, The World Bank, 1818 H Street, N.W., Washington, D.C. 20433, U.S.A., or from Publications, The World Bank, 66, avenue d'Ina, 75116 Paris, France. Library of Congress Cataloging-in-Publication Data Toward improved accounting for the environment / edited by Ernst Lutz. p. cm. "An UNSTAT-World Bank symposium." Includes bibliographical references and index. ISBN 0-8213-2436-5 1. Natural resourcesAccounting. 2. Environmental impact analysis. 3. National incomeAccounting. 4. Economic development Economic aspects. 5. Sustainable development. I. Lutz, Ernst, 1949 . HF5686.N3T69 1993 657'.73dc20 93-13831 CIP

Page v FOREWORD Accounting for wealth and income is important. Individuals as well as nations wish to measure their capital stock and in particular their sustainable income which they may consume without living beyond their means and drawing down their assets. There are various kinds of capital: man-made, natural/environmental, and various forms of social capital. Most national accounting in the past has focused on the man-made capital. To be able to properly maintain it, one needs to be aware of and compute a capital consumption (or depreciation) allowance. This allowance is subtracted from a nation's gross domestic product (GDP) to arrive at a nation's net domestic product (NDP). If one only considers man-made capital, the NDP so computed is "sustainable" in the sense that one can consume that amount while maintaining the capital stock intact, which forms the basis for future production and income. The NDP concept has serious shortcomings in that the consumption of natural capital is not taken into consideration. As recognition of the importance of natural capital has grown, so have attempts to measure it and also to compute allowances for depletion and degradation. It is possible to estimate environmentally adjusted net domestic product (EDP) by subtracting environmental depletion and degradation allowances from the standard NDP. This is conceptually clear, but difficulties arise in making the actual estimates. Even information on physical factors in general is frequently sketchy (such as on soil erosion, deforestation, biodiversity, etc) and, on top of that, methods must be devised to value these effects in monetary terms. This volume deals with the question of how to better account for natural capital in an integrated way within the usual economic accounting framework. It describes the progress that has been made in recent years in conceptualizing and operationalizing the proposed approaches and measures. I am pleased that we have been able to make a contribution to this important topic in collaboration with the United Nations Statistical Agency (UNSTAT). Yet more needs to be done both in terms of further applied work (in particular to initiate work with statistical offices and prepare additional case studies in developing countries) as well as in terms of conceptual work. Our goal is to be able to measure environmentally sustainable income. We intend to continue to support these efforts in close collaboration with other national or international agencies as well as NGOs active in this field. The present volume should be regarded as an important milestone in the development of integrated environmental and economic accounts.

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