Environmental accounting

(g) Environmental accounting

(g) Environmental accounting

6. Environmental economics, accounting and

Items for discussion and decision environmental accounting

(d) Establishing systems to integrate environmental and economic accounting.

(b) Recognized the potential of the Committee in mainstreaming environmental accounting

Creation of a United Nations Committee of Experts on Environmental Economic Accounting

Environmental economic accounting and related statistics are relatively new areas of statistics.

Terms of reference of the Committee of Experts on Environmental Economic Accounting

E. Harmonization of data collection activities with environmental economic accounting concepts and definitions

These topics pertained to environmental accounting, the ISAR Model Curriculum and the accounting and financial reporting needs of small and medium sized enterprises.

33. Services were expanded to include environmental statistics and quot green accounting quot , environmental policy and management guidelines, the use of remote sensing for environmental monitoring and environmental technology assessment systems.

10. Agenda 21 includes a programme area on establishing systems for integrated environmental and economic accounting.

These activities focus on capacity building and the promotion of ocean and coastal environmental resource accounting.

The environmental dimension of this issue was addressed by ISAR in its agreed conclusions on Accounting and Financial Reporting for Environmental Costs and Liabilities.

It represents a major step forward in the harmonization of concepts and methods in environmental economic accounting.

Its overall objectives are (a) to mainstream environmental economic accounting and related statistics (b) to elevate the System of Integrated Environmental and Economic Accounting (SEEA) to an international statistical standard and (c) to advance the implementation of the SEEA in countries.

(f) Stressed the importance of promoting environmental accounting in the users' community and taking on board users' needs

(d) Noted the complementarities of the Committee on Environmental Economic Accounting and the Intersecretariat Working Group on Environment Statistics

The Department published a handbook on integrated economic and environmental accounting and promoted its use in workshops and services.

The development and implementation of integrated environmental and economic accounting will provide new tools for monitoring in this field.

Other initiatives of the statistics programme focused on environmental accounting and the preparation of national statistical profiles on women.

Particular attention will be paid to environmental indicators and integrated environmental economic accounting, as called for in Agenda 21, adopted by the United Nations Conference on Environment and Development.

(a) Ensure coordination, integration and complementarity among programmes in environmental economic accounting and related statistics among international organizations and countries

(h) The need to revise national accounting procedures to reflect more properly the social and environmental costs of economic decisions

It will continue to review international accounting standards and their applicability to national standard setting with a view to encouraging greater harmonization of accounting and reporting standards and to meeting the needs of users of financial information, focusing on more comprehensive reporting and environmental accounting.

The Division will attach high priority to the development of methodologies in areas of environmental indicators and integrated environmental economic accounting and technical support for their implementation at the national level.

Special emphasis in the biennium will be given to the development of environment statistics, environmental indicators and integrated environmental and economic accounting in the light of the provisions of Agenda 21.

(g) The development of accounting systems that reflect the full value of natural resources and the full cost of environmental degradation

Subprogramme 1 ( 65,000) participation in international meetings on accounting and on environmental law, and for coordination of activities with other organizations

A number of the recommendations were made on issues concerning non financial assets, relating to harmonization with the Handbook of National Accounting Integrated Environmental and Economic Accounting, new developments in the economy, and methodological advances.

The Committee should foster coordination, integration and complementarity of programmes in environmental economic accounting and related statistics among international agencies and countries.

The Committee of Experts on Environmental Economic Accounting was established by the Statistical Commission at its thirty sixth session, in March 2005.

At its preliminary meeting, the Committee agreed on its overall objectives, namely (a) to mainstream environmental economic accounting and related statistics (b) to elevate the System of Integrated Environmental and Economic Accounting (SEEA) to an international statistical standard 1 and (c) to advance the implementation of SEEA at the global level.

Accounting

The Commission may wish to express its views on the role and future work of the Committee of Experts on Environmental Economic Accounting.

11. The SNA Handbook on Integrated Environmental and Economic Accounting is to be issued shortly as a sales publication of the United Nations.

The topics have included the legal framework for environmental economics, economic accounting methods that take into consideration environmental degradation, microeconomic behaviour and sectoral changes, particularly in agriculture, and decision making in environment services management.

Methodological advances and experience in implementation suggest the need to bring environment statistics closer to the concepts, definitions and classifications of environmental economic accounting.

The Committee has an umbrella function in providing overall vision, coordination, prioritization and direction in the field of environmental economic accounting and related statistics.

54. The SNA Handbook on Integrated Environmental and Economic Accounting is expected to be published shortly as a sales publication of the United Nations.

Jointly with UNDP the Office organized the Workshop on Environmental and Natural Resource Accounting for Asian and Pacific countries (Beijing, 20 22 April 1993).

(i) Considered that the work of the Task Force should be kept in step with the work on national accounts, especially on environmental accounting

(b) Three non recurrent publications statistical development social and economic statistics and environmental accounting (1994, 1995) guidelines for the collection of environment data (1995)