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Contabilidad ambiental. antecedentes internacionales

Authors: Casado Raigón, José María; Santamaría Belda, Marta; Guzmán Cuevas, Joaquín J. (Coordinador); Moreno Pacheco, María Pilar (Coordinador); Rodríguez Gutiérrez, María José (Coordinador); Cabero Almenara, Julio (Coordinador);

Contabilidad ambiental. antecedentes internacionales

Abstract

La Contabilidad Nacional trata de establecer una medida aproximada del bienestar que disfruta la población sin considerar el papel que desempeña el medio ambiente en la calidad de vida de la sociedad. Un grupo de organizaciones de ámbito supranacional y de países se hicieron eco de esta deficiencia y desarrollaron una serie de propuestas operativas para recoger información sobre el estado del medio ambiente y sus vínculos con el sistema económico. Los sistemas propuestos difieren en cada caso pudiendo diferenciarse cinco categorías: los sistemas de indicadores, los indicadores agregados, las cuentas de recursos naturales, las cuentas satélite y los sistemas de contabilidad integrada. Siguiendo esta clasificación, en el artículo se presentan algunas de las experiencias desarrolladas fundamentalmente a escala nacional. La inclusión de un país en alguna de las categorías no implica que se desarrolle de forma exclusiva un único sistema, siendo posible la coexistencia de sistemas complementarios.

Country
Spain
Related Organizations
Keywords

Indicadores, Ahorro genuino, Contabilidad Ambiental, NAMEA, SEEA

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    popularity
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    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green