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This paper aims to calculate emissions in Ireland by applying a production-based Accounting (PBA) approach and a … consumption-based Accounting (CBA) approach. PBA considers emissions in Ireland to be all emissions emitted in the geographic … region of Ireland, whereas CBA includes all emissions resulting from the consumption of residents of Ireland. CBA accounts …
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Rather than contributing to the proliferation of ad hoc environmental indicators and accounting systems this paper addresses the physical-monetary dichotomy in measuring the interactions between environment and economy by focusing on two systematic approaches which appear to become international...
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This paper examines the theoretical foundations of Green National Accounting, noting that their assumptions have led to green national income measuring welfare-based income, which is not necessarily equal to sustainable income. We review two major approaches to estimating green accounting: the...
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This paper first describes two types of adjustments to National Accounting Systems, which take the environment into account: the first type centres on accounting conventions, through a change in the system boundary, in order to include specified categories of environmental assets (called...
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This paper describes work on environmental accounts at Eurostat. Areas of work include asset accounts for forests, subsoil resources, land and water; NAMEA emission accounts; economy-wide material flow accounts; accounts for environmental expenditure and taxes, environment industry and...
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