There is a broad acceptance to depicting the relationship between ecosystems and human well-being using the concept of ecosystem services,emanating in large from the findings and research published in the Millennium E...There is a broad acceptance to depicting the relationship between ecosystems and human well-being using the concept of ecosystem services,emanating in large from the findings and research published in the Millennium Ecosystem Assessment in 2005.While the generic concept of ecosystem services provides an excellent platform for discussion,the ongoing lack of clarity surrounding the definition,clas sification and measurement of ecosystem services,is emerging as a barrier to more extensive collaboration across disciplines.This paper applies the principles of national accounting to bring additional rigor and consistency to the discussion on ecosystem services.In this paper we revisit four fundamental aspects of the System of National Accounts(SNA)that underpin the measurement of the economy,namely,the definition of economic units;the definition of production;the recording of transactions and the recording assets.By considering each of these aspects in the context of the United Nations'System of Environmental-Economic Accounting,the paper presents a framework to describe the relationship between ecosystems and human aativity that can then be used to consistently define,classify,measure and account for ecosystem services.展开更多
Introduction:A growing belief that accounting can and should play a role in halting and reversing degradation of ecosystems is leading to conceptual and methodological develop-ments that recognize the cost of degradat...Introduction:A growing belief that accounting can and should play a role in halting and reversing degradation of ecosystems is leading to conceptual and methodological develop-ments that recognize the cost of degradation,attribute the cost to the entities responsible and assure that entities can't ignore the economic burden associated with it.Outcome:Demonstration accounts prepared around a scenario where agricultural use of land includes an obligation to maintain ecosystem condition.The accounts are compliant and coherent with both the intermational accounting standards for individual entities and the United Nations'System of Environmental-Economic Accounting.Discussion:Accounting for labilities for ecosystem degradation demonstrates that,where the liability reflects the lost economic value of the ecosystem,the accounts communicate a reduction in the total net worth of the economy and a redistribution of net worth away from the party responsible for the degradation.The inclusion of both libilties for degradation and the cost of degradation does not lead to double-counting the economic impact of degradation.Conclusion:Accounting principles and frameworks encourage greater accountability for entities responsible for ecosystem condition by providing greater visibility of the economic cost to individual entities,governments and nations.展开更多
文摘There is a broad acceptance to depicting the relationship between ecosystems and human well-being using the concept of ecosystem services,emanating in large from the findings and research published in the Millennium Ecosystem Assessment in 2005.While the generic concept of ecosystem services provides an excellent platform for discussion,the ongoing lack of clarity surrounding the definition,clas sification and measurement of ecosystem services,is emerging as a barrier to more extensive collaboration across disciplines.This paper applies the principles of national accounting to bring additional rigor and consistency to the discussion on ecosystem services.In this paper we revisit four fundamental aspects of the System of National Accounts(SNA)that underpin the measurement of the economy,namely,the definition of economic units;the definition of production;the recording of transactions and the recording assets.By considering each of these aspects in the context of the United Nations'System of Environmental-Economic Accounting,the paper presents a framework to describe the relationship between ecosystems and human aativity that can then be used to consistently define,classify,measure and account for ecosystem services.
基金This work was supported by the Fenner School of Environment and Society,Australian National University。
文摘Introduction:A growing belief that accounting can and should play a role in halting and reversing degradation of ecosystems is leading to conceptual and methodological develop-ments that recognize the cost of degradation,attribute the cost to the entities responsible and assure that entities can't ignore the economic burden associated with it.Outcome:Demonstration accounts prepared around a scenario where agricultural use of land includes an obligation to maintain ecosystem condition.The accounts are compliant and coherent with both the intermational accounting standards for individual entities and the United Nations'System of Environmental-Economic Accounting.Discussion:Accounting for labilities for ecosystem degradation demonstrates that,where the liability reflects the lost economic value of the ecosystem,the accounts communicate a reduction in the total net worth of the economy and a redistribution of net worth away from the party responsible for the degradation.The inclusion of both libilties for degradation and the cost of degradation does not lead to double-counting the economic impact of degradation.Conclusion:Accounting principles and frameworks encourage greater accountability for entities responsible for ecosystem condition by providing greater visibility of the economic cost to individual entities,governments and nations.
