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Environmental Accounting for Sustainable Development 1989 Public Disclosure Authorized Eni ronmental Accoulnting for Sustainable Public Disclosure Authorized Development edited by E' YusufJ. Ahnad Public Disclosure Authorized Salahi El Serafy Ernst Lutz Public Disclosure Authorized A UJiNEP-WorldBank Symposium 4~~~~~~~~~~ i En4ronmentalAccounting for SustanableDevelopment A UN.EP-World Bank Symposium I I I EnvironmentalAccounting for SustasinableDevelopment editedby Yusuf J. Ahmad Salah El Serafy Ernst Lutz The World Bank Washington,D.C. °1989 The InternationalBank for Reconstruction and DevelopmentI THE WORLD BANK 1818H Street,N.W., Washington, D.C. 20433, U.S.A. Allrights reserved Manufacturedin the UnitedStates of America Firstprinting June 1989 The findings,interpretations, and conclusionsexpressed in this studyare entirelythose ofthe authorsand should not be attributedin anymanner to the WorldBank, to its affiliatedorganizations, or to membersof its Boardof ExecutiveDirectors or the countriesthey represent. Libraryof CongressCataloging-in-Publication Data Environmentalaccounting for sustainabledevelopment: selectedpapers from joint uNEPfWorldBank workshops I editedby YusufJ. Ahmad,Salah El Serafy,Emst Lutz. p. cm.-(A WorldBank symposium) Includesbibliographies and index. 1. Naturalresources-Accounting. 2. Environmental impactanalysis. 3. Nationalincome-Accounting. 4. Economicdevelopment-Environmental aspects. L. Ahmad,YusufJ. II. El Serafy, Salah. Im. Lutz,Ernst IV. UnitedNations EnvironmentProgramme. V. InternationalBank for Reconstructionand Development.VI. Series. HF5686.N3E58 1989 333.7'14-dc2O 89-33458 ISBN0-8213-1224-3 CIP Foreword Internationalorganizations are making a substantialef- way must be found to measure the prosperity and pro- fort to incorporateenvironmental concerns iin their regu- gress of mankind. laroperations. A great deal of work is nowbeing done to help clarifythe linkages between developmentand the We have witnessedincreasing pressure on the environ- environment.This workwill enable us to irntegrateenvi- ment and the natural resource base. We have come to ronmentaland resourcemanagement concerns more ef- understand that, where te environmentis concerned, fectivelyin the economicdecisionmaking process. It will "there is no such thing as a free lunch" and that someone be an essentialcomponent in our effortsto establishthe will eventuallyhave to bear the "external costs" of pro- basis for long-termand sustainabledeveloprnent. duction and consumptionactivities. We must learn to dis5tinguishbetween true incomegeneration and the draw- Environmentalaccounting is a complexand sometimes ing downof capitalassets by resourcedepletion or deg- elusivesubject. It is also a tool with great potential,how- radation. ever, a tool that can help ensure that future calculations This volumereflects the attention given during the past of nationalincome more accuratelyrepresent true, "sus- six years by the World Bank and the United Nations tainable"income. The current systemof nationalincome EnvironmentProgramme, as wellas others, to this impor- accountinghas some limitations.Gross domesticproduct tant topic. We hope it will help bring about a needed (GDP) figuresare widelyused by economists,politicians, changein attitudeand perceptionabout this issue. and the media. Unfortunately,they are generally used without the caveat that they represent an income that Barber B. Conable MostafaTolba cannotbe sustained.Current calculationsig5nore the deg- ExecutiveDirector radationof the natural resourcebase and viewthe sales President United Nations of nonrenewableresources entirelyas income.A better The WorldBank EnvironmentProgramme v I~~~~~~~~~~~~~~~~~~ Contents Preface xi Abbreviations xii Contributors xiii 1. Environmental and Resource Accounting: An Overview 1 SalahEl Serafy and Ernst Lutz Shortcomingsof the CurrentNational Income Measures 1 The Necessityof MeasuringSustainable Income 2 DefensiveExpenditures 2 The Depletionand Degradationof NaturalResources 3 ResourceAccounting 4 LinkingEnvironmental and ResourceAccounts to the SNA 5 ConstructingEnvironmental and ResourceAccounts for DevelopingCountries 6 A Varietyof Approaches,but a CommonTheme 6 Note 7 References 7 2. Toward a Measure of Sustainable Social Net National Product 8 HermanE. Daly SustainableIncome 8 DefensiveExpenditures 9 Depletionof NaturalCapital 9 Reference 9 3. The Proper Calculation of Income from Depletable Natural Resources 10 Salah El Serafy ConceptualBackground 11 Weaknessof the DepreciationApproach 12 Conversionto a PermanentIncome Stream 13 Clarificationof the UserCosi, Approach 14 Conclusion 17 Appendix.Splitting Receipts into Incomeand Capital 17 Notes 17 References 18 vii viii Contents 4. Introducing Natural Capital into the SNA 19 Anne Harrison ExploitableResources 20 PermanentResources 20 Valuationof the Consumptionof NaturalCapital 22 EnvironmentalEnhancement Programs 22 UnplannedOccurrences 23 Sustainabilityand the SNA 23 Summaryof Recommendations24 Note 25 References 25 5. Measuring Pollution within the Framework of the National Accounts 26 Derek W Blades The Output of Pollutants 26 PollutionDamage 26 Costsof PollutionAbatement 28 Benefitsof PollutionAbatement 29 Conclusions 31 References 31 6. Correcting National Income for Environmental Losses: Toward a Practical Solution 32 RoefieHueting The Needto Use GDPwith Proper Caveats 32 CorrectingNational Income for DefensiveEnvironmental Outlays 33 ComplementingCorrections for DefensiveOutlays through Surveys 34 ComplementingCorrections for DefensiveOutlays through Standards for Sustainable EconomicDevelopment 35 Notes 38 References 38 7. Environmental Accounting in Development Policy: The French Experience 40 JacquesTheys The French StratifiedSystem of Information 40 AdaptingEnvironmental Accounts to DevelopingCountries 45 Proposals 49 Conclusion:Toward a Programof Action 50 Appendix.Nomenclatures of the French NaturalPatrimony Accounts 52 Notes 53 References 53 8. Linkages between Environmental and National Income Accounts 54 RichardB. Norgaard SNA Developedby Consensus,Not Theory 55 The ValueAggregation Issue 55 The Bounded-KnowledgeSynthesis Issue 56 Conclusions 57 Notes 57 References 58 Contents ix 9. Environmental and Nonmarket Accounting in DevelopingCountries 59 Henry M. Peskin Usesof ExpandedAccounts in DevelopingCountries 59 ImplementationProblems 60 SuggestedCourse of Action E3 Notes 64 References 64 10. A Proposed Environmental Accounts Framework 65 Henry M. Peskin Theoryof EnvironmentalAsset Services 65 ValuationConcepts 67 Investmentand Depreciation 67 Sourcesof EnvironmentalAsset Depreciation 69 Overviewof the NationalAccounting Structure 69 Responseof ConventionalAccounts to Nonmarketand EnvironmentalActivity 71 A ModifiedAccounting Structure 72 The Environmentand the ModifiedAccounts: Options for ModifyingGNP 76 Notes 77 References 78 11. Environmental Accounting and the System of National Accounts 79 Peter Bartelmus EnvironmentStatistics and PhysicalAccounting 80 Environmentand Natural Resourcesin the SNA 81 MonetaryEnvironmental Accounting 82 Indicatorsof SustainableProduct and Expenditure 84 FutureWork 85 Notes 86 References 86 12. Recent Developments and Future Work 88 Ernst Lutz and Salah El Serafy SNA Expert GroupMeeting (Vienna, March 1988) 88 Joint UNEP-WorldBank Expert Meetingon EnvironmentalAccounting and the SNA (Paris, November1988) 89 SNA Expert GroupMeeting (Luxemburg, January 1989) 89 Future Work 90 Annex.The Treatmentof NonreproducibleAssets, Stocks, and Flows under PresentSNA and "M.60"Standards for ReconciliationAccounts 90 References 91 Appendix. Participants at the uNEP-World Bank Workshops 93 Index 97 I I I Preface This volume contains selected papers from a series of Numerousparticipants at the workshopsmade signifi- workshopsjointly sponsored by the WorldBank and the cant contributions, either by presenting papers or by United Nations EnvironmentProgramme (UNEP). UNEP substantialparticipation in the discussions.They are too was created at the StockholmConference in 1972. Dur- manyto acknowledgeindividually; instead we havehad to ing the past seventeenyears, membersof its Governing content ourselveswith listing the names and affiliations Council have urged UNEP to help clarify the linkages of all participantsin the appendix to the text. Of the betweendevelopment and the environment.T he council more than thirty papers or notes that were presented, we believedthat such clarificationwould help integrateissues have selectedthe seventhat appearedto us to have pro- of environmentaland resourcemanagement ooncern into vided broad insightsor brought out new aspects of a the frameworkof economicdecisionmaking and thiuspro- complexand sometimeselusive subject. In addition, we vide a basis for long-termand sustainabledevelopment. have includedthree contributionsthat werewritten after- In 1982, UNEP'S Session of a Special Character,which ward by workshopparticipants (Chapters 4, 9, and 10). commemoratedthe tenth anniversaryof the Stockholm In general, the papers indicate current thinking on the Conference,requested the executivedirector to develop issue of environmentaland resource accounting.Readers methodologicalguidelines for developingcountries on en- interested in examiningpapers not included in this vol- vironmentalaccounting and its use in developmentpolicy ume are encouragedto contact the particularauthors. and planning. The chapters in this volume reflect different aspects In February1983, UNEP conveneda consultativemeet- and approachesto environmentalaccounting. They are ing under the chairmanshipof YusufJ.
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