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Towards a consistent approach for ecosystem accounting
Affiliation:1. National Accounts Department, Statistics Netherlands, Henri Faasdreef 312, 2492 JP Den Haag, The Netherlands;2. VU University Amsterdam, Faculty of Economics and Business Administration, De Boelelaan 1105, 1081 HV Amsterdam, The Netherlands;3. Environmental Systems Analysis group, Wageningen University, P.O. Box 8080, Wageningen, The Netherlands;1. Environmental Systems Analysis Group, Wageningen University, PO Box 47, 6700 AA Wageningen, the Netherlands.;2. National Accounts Department, Statistics Netherlands, Henri Faasdreef 312, 2492 JP The Hague, The Netherlands;3. Department of Ecosystem Services, Helmholtz Centre for Environmental Research — UFZ, Permoserstr. 15, 04318 Leipzig, Germany;4. German Centre for Integrative Biodiversity Research (iDiv) Halle-Jena-Leipzig, Deutscher Platz 5e, 04103 Leipzig, Germany;1. Sciences Po Paris and French Ministry of Foreign Affairs and International Development, 27 rue de la Convention, 75015 Paris, France;2. Member of the European Environment Agency'' Scientific Committee, University of Nottingham, Nottingham NG7 2RD, United Kingdom;3. Ecole Normale Supérieure de Cachan, 61 Avenue du Président Wilson, 94230 Cachan, France
Abstract:In spite of an increasing interest in environmental economic accounting, there is still very limited experience with the integration of ecosystem services and ecosystem capital in national accounts. This paper identifies four key methodological challenges in developing ecosystem accounts: the definition of ecosystem services in the context of accounting, their allocation to institutional sectors; the treatment of degradation and rehabilitation, and valuing ecosystem services consistent with SNA principles. We analyze the different perspectives taken on these challenges and present a number of proposals to deal with the challenges in developing ecosystem accounts. These proposals comprise several novel aspects, including (i) presenting an accounting approach that recognizes that most ecosystems are strongly influenced by people and that ecosystem services depend on natural processes as well as human ecosystem management; and, (ii) recording ecosystem services as either contributions of a private land owner or as generated by a sector ’Ecosystems’ depending on the type of ecosystem service. We also present a consistent approach for recording degradation, and for applying monetary valuation approaches in the context of accounting.
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