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ENVIRONMENTAL ACCOUNTING

Statistics Directorate    
French Equivalent: Comptabilité de l’environnement

Definition:
Environmental accounting refers to:

- national accounting: physical and monetary accounts of environmental assets and the costs of their depletion and degradation;

- corporate accounting: the term usually refers to environmental auditing, but may also include the costing of environmental impacts caused by the corporation.

Source Publication:
Glossary of Environment Statistics, Studies in Methods, Series F, No. 67, United Nations, New York, 1997.

Cross References:
Natural resource accounting
Physical accounting
System of integrated environmental and economic accounting (SEEA)

Statistical Theme: Environmental statistics

Created on Tuesday, September 25, 2001

Last updated on Thursday, November 15, 2001