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|مقالات ترجمه شده اقتصاد و حسابداری|
کد محصول: H315
قیمت فایل ترجمه شده: برای اطلاع از هزینه و مدت زمان انجام ترجمه با پشتیبانی وب سایت تماس حاصل نمایید (۰۹۳۷۲۵۵۵۲۴۰)
تعداد صفحه انگلیسی: ۱۶
سال نشر: ۲۰۱۸
مقاله انگلیسی حسابداری ۲۰۱۸ : حساب های سرمایه طبیعی و تصمیمات عمومی سیاست: یافته ها از یک نظرسنجی
Natural Capital Accounts and Public Policy Decisions: Findings From a Survey
There have been many initiatives and policy commitments in natural capital accounting in the recent years. Based on a survey for statistical offices, ministries and independent experts worldwide, we provide some preliminary evidence that there is very little use of natural capital accounts for public policy decisions and, more so, in developing countries. The most relevant obstacles are the lack of political support by key people and institutional leadership unable to promote policy use by other ministries. Concerning developing countries, the factor which is considered as the most relevant in preventing the use of natural capital accounts for policy making is the stage of development of the country. In addition, respondents from statistical institutes and developing countries are firstly, concerned about institutional obstacles and secondly, about data availability and cooperation. Respondents from ministries and independent experts are particularly concerned about design obstacles. Not many accounts may be available to be used in the policy-making process due to data gaps, design challenges and the required investment, the problem being more acute in developing countries. A key result of the survey is the need to evaluate the added value of natural capital accounts with respect to statistics.
The concept of natural capital can be described as the components of the natural environment that can be used to generate income, goods or services (Barbier, 2011). It underlines the role of nature in supporting the economy and human well-being (Pearce et al., 1989).
Natural capital can be categorised as geophysical capital (abiotic goods and services) and ecosystem capital (biotic goods and ecosystem services) (Milligan et al., 2014; Petersen and Gocheva, 2015).1 Ecosystem services, in particular, can be defined as the outcome of biological, geochemical and physical processes and components that take place within an ecosystem and that are accessible to people (Weber, 2011; Maynard et al., 2015).2 According to the Common International Classification of Ecosystem Services (CICES), three broad categories of ecosystem services can be identified, namely: provisioning, regulation and maintenance, and cultural services (MA, 2005; Weber, 2011).3 There is no single agreed-upon definition of natural capital or (economic-)environmental accounting (Hecht, 2000; Weber, 2014a). We can nevertheless identify some common elements that usually characterise this concept (Hecht, 2000). Firstly, these accounts provide tools to link environmental and economic data which enables joint analyses. Secondly, they have a comprehensive coverage and can be used for macroeconomic and sectoral policy-making, rather than for decisions at the local level. Third, the accounts have time series data produced on a regular basis which enables analyses of trends over time. In this paper, we broadly define natural capital accounts as ‘the (economic-) environmental accounts that refer to the statistics that can be integrated with national economic accounts which enable to have joint analyses’. Since the 1970s with some initiatives in Canada, Denmark, France, the Netherlands, Norway and Spain, we have witnessed substantial efforts to develop natural capital accounting (Laurans et al., 2013; Edens, 2013; Weber, 2014a).4 In the recent years, the international natural capital accounting standards have evolved, and many capacity building partnerships and research programs have been developed.5 Concerning international capital accounting, the United Nations System of Environmental–Economic Accounting Central Framework (SEEA CF) has become, in 2012, an international statistical standard that describes stocks and changes in stocks of environmental assets.
The 2012 SEEA Experimental Ecosystem Accounting (EEA) provides the conceptual framework for ecosystem accounting, but does not include an integrated set of accounting tables and provides little guidance on how to implement these accounts (Weber, 2014a).The SEEA EEA defines ecosystem accounting as a coherent and integrated approach to the assessment of the environment through the measurement of ecosystems, and of the flows of services from ecosystems into economic and other human activity. The 2011 EU Framework for Ecosystem Capital Accounting in Europe enables to implement simplified ecosystem capital accounts based on the use of existing data.