Green Accounting in Europe: A Comparative Study, Volume 2
本书通过影响路径分析法，将污染物排放转化为货币损害，为德国、意大利、荷兰和英国四个欧洲国家构建绿色账户，补充传统国民经济核算以评估可持续发展。
Starting in the 1970s, there is today a relatively large literature, theoretical and empirical, on green accounting. Furthermore, official statistics on different measurements of green accounts have been implemented in different countries with Norway and the Netherlands among the first introducers. Most often, green accounts in practice include biophysical and chemical indicators like changes in areas of certain types of land use, emissions of different air and water pollutants, and uses and stocks of non-renewable resources. Green accounts then serve as a complement to national accounts on economic development to give indications of economic and environmental sustainable development. The ambition of much theoretical literature on green accounting is to identify and define welfare-based green account measurements that can also be used for assessing sustainable development and designing appropriate policies. This book follows this line of purpose. This means, in turn, that physical and biological accounts are necessary but not sufficient since they also have to been completed by monetary accounts. The purpose of this book is to show how this can be done by means of impact pathway analysis (IPA), which follows the chain ‘pollutant emissions–concentrations–impacts–monetary damages’. The method is applied to four European countries: Germany, Italy, the Netherlands and the UK. It constitutes a follow-up of an earlier book in which green accounts were presented for these countries ( Markandya and Pavan, 1999 ). Developments are made mainly with respect to attribution damages to countries and production sectors.