Approaches to Environmental Accounting : Proceedings of the IARIW Conference on Environmental Accounting, Baden (near Vienna), Austria, 27-29 May 1991

The book reviews a variety of approaches actually attempted nowadays in establishing environmental accounting systems in close vicinity to national accounting (NA). At the same time it also considers the theoretical background and pros and cons of various proposals put forward. That way the reader is enabled to understand the present state of the still often controversial discussion. The topic concerned is how to integrate the depletion of resources, degradation of environment and increased defensive expenditure in NA frameworks. At the same time he may recognize the emerging common denominator. Sufficiently large to serve as a basis of asort of general reference system. The material has proved to be absolutely suitable for didactical purposes also