چارچوب های نظری ورای محیط، اکوسیستم و سیستم های حسابداری اقتصادی
Abstract
1- Introduction
2- The underpinning theoretical frameworks on the accounting side
3- The underpinning theoretical frameworks on the ecosystem services side
4- Comparing classification and accounting theoretical frameworks
5- Connecting classification and accounting theoretical frameworks
6- Conclusion
Acknowledgements
References
Abstract
The integration of ecosystem services and accounting systems can help different stakeholders understand the economic implications of environmental impacts. Any such integration requires clear understanding of how ecosystem services may match and integrate with traditional accounts. The Experimental Ecosystem Accounts (EEA) of the System of Integrated Environmental and Economic Accounts (SEEA) is developing quickly with applications at different administrative levels. One emerging feature is lack of agreement on conceptual notions and definitions that could reconcile different approaches. Some basic issues can be developed and solved only once a theoretical basis has been established. Since the first step of any application is to identify which ecosystem services to account for, this paper explores whether and to what extent the theoretical frameworks behind ecosystem services classification systems match the theoretical framework behind the SEEA EEA. This attempt first tackles the conceptual framework on the accounting side, then the conceptual framework on the ecosystem services classification side. Combining the two sides, it is possible to visualize matches or mismatches and to infer a few consequences and implications. Ecosystem services classification systems can guide separation of intra-ecosystem processes from final ecosystem services, and help disentangle ecosystem services from benefits, key requirements for integrating accounts.
Introduction
The role of ecosystem services in Strategic Environmental Assessment (Geneletti, 2011), Environmental and Social Impact Assessment (Rosa and Sánchez, 2015), and Policy Impact Assessment (Helming et al., 2013) has been acknowledged by several sources. Beyond the environmental impacts, policy-makers need to understand the economic implications of changes to ecosystem service flows and how they affect different stakeholders, such as economic sectors and households. Systematic accounting of the services and incorporation of the benefits could enable decision-makers to measure stakeholders’ reliance on ecosystem services and assess the status of the services on a regular basis (Kumar et al., 2013). Following this path requires a clear understanding of how ecosystem services match and integrate with official accounting systems. In the traditional national economic accounts, based on the System of National Accounts (SNA), no consideration was given either to environmental damage or to ecosystem assets and services. In the early 1990s the United Nations Statistics Division proposed a System for Integrated Environmental and Economic Accounting (SEEA) (Bartelmus et al., 1991) to fill the information gap in the SNA core accounts with a series of satellite accounts to record environmental data in a consistent way.