System of Integrated Environmental and Economic Accounting

The Environmental-Economic Accounting (EEA ) published by the Federal Statistical Office and the statistical offices of the Länder.

It is to an arithmetic unit on the basis of various statistics. The Environmental Economic Accounts ( EEA) shows the interaction between the economy and nature. The UGR is examined, the effects of the economic activities on the environment and in turn to the role of the environment for the economy. As for economic activities not only " labor and capital ", but also the nature is used, namely the taking of resources and as a refuge for rest and pollutants, is at the UGR, the conventional National Accounts ( SNA) by the factor " natural "supplements. It is considered by the economy, the current state of the environment and the environmental protection measures to maintain or to improve the state of the environment on the one hand the environmental impact.

The environmental economic accounts is organized as follows:

1 environmental impact

• Material and energy flows

2 State of the environment

• Use of surface and space

3 Measures for environmental protection

• Indicators of environmental status
• Environmental protection measures
• Abatement costs for achieving a sustainable standards

The aim of the UGR is to show the extent to which nature was taken for economic activities in claim and what steps have been taken to protect the environment. Most distinction is made according to the different production and economic sectors. The UGR is not an independent statement, but an enlargement of the national accounts (SNA ). The necessary data for the UGR be used by different entities, such as the Federal Environmental Agency and the German Institute for Economic motion.

Material and energy flows

Environmental problems arise from the fact that raw materials, fuels and other materials of the environment are taken, used in production and consumption processes are changed and consumed, and then, as emissions (waste, wastewater, air pollutants, etc.) or in another form ( overburden, heat etc.) can be released back into the environment.

The material and energy flows accounted for physical flows ( eg in tonnes or joules) between economy and environment, thereby complementing the national accounts, in which only monetary values ​​are represented. Links between economic activity and environmental impact are illustrated here.

The basis for the type of calculations, the monetary and physical input-output tables. The monetary input-output table ( MIOT ) provides supply and use of goods in value terms represents the physical input-output table ( PIOT ) provides the values ​​of the MIOT from quantity and additional shows to the economic system flowing from the environment " Inputs" (raw materials, water, oxygen, etc. ) and, conversely, the " outputs", which are released from the economy to the environment (air emissions, waste, waste water, etc.).

The collection of material flows are to a material account, which generally consists of a material removal side and a material discharge side. The values ​​are displayed in physical units (usually in tonnes) and broken down by economic activities and types of substances. The material account shows the material flows in physical units from the environment in the domestic economy as well as the material flows from the business in nature. The samples consist of raw materials, gases (oxygen and nitrogen) and imported goods ( raw materials, semi -finished and finished goods ) together. The output page shows the air emissions, emissions to waste water, fuel Ausbringungen ( eg seeds, fertilizer, road salt ), dissipative losses (eg tire wear), delivery of gases and export of goods. We distinguish between recycled and non- recycled withdrawals or charges (eg, overburden and tailings ). Not recycled materials " booked" one with the same amount on the removal and discharge side. It is believed that these substances to the environment were indeed removed, but were released immediately even at this again. The remaining balance of the material account is interpreted as material remaining within the economy. Landfilled waste is also treated as remaining in the economic system, emissions from landfills are included in the air or the water in the duties.

The information obtained allow statements about the efficiency of the use of the environment as a factor of production. A comparison of figures over a longer period (several years) shows how the ratio of these factors has changed by technological progress, whether the use of capital for the relief of work or nature to accomplish and whether this development in a direction to the conservation led with nature.

Of them collect and examine now the material flows at the regional level. Other calculations of economic activities ( transport services, use of settlement and traffic areas ) complement these quantities.

Surface and space

The soil total bill is the centerpiece of the state of the environment description. In this topics point is investigated how much floor area of ​​which industries claimed in kind and intensity at a particular time or period for settlement and transport purposes. Landscapes and ecosystems must be considered in the accounts, because they are used as a non- self-produced component of natural assets and thus contribute to the production result. Although the surfaces can not be " used up " in the strict sense, but they are characterized for other types of use are no longer available or there are changes, or contamination of the soil, what the negative impacts on biodiversity, water resources or can cause soil functions. The use of the area is not monetary, but shown in square kilometers, mostly in tabular form. The sources of information for detecting the use of surface and space and their changes are values ​​of the " Statistical Soil Information System" ( STABIS ) and the " EU system for the detection of land cover " ( CORINE landover ). At the country level and the " Authoritative Topographic - Cartographic Information System ( ATKIS )" can be used as a data source.

Indicators of environmental status

This topic item describes the characteristics, what the state of the environment can be measured, which must also be included in the total bill with.

A distinction is made between the following four indicators:

First traffic -related characteristics

• Performance
• Freight Transport Services
• Passenger transport services
• Vehicle inventory
• Traffic routes

2 Ecological Features

• Energy consumption
• Air emissions ( pollutant emissions, but no greenhouse gases)

3 -economic characteristics

• Value added ( resulting cost of an economy, due to the limited environmental usability )
• Investments ( funds for development, production and use of environmentally friendly measures, appliances, etc. )
• Employment

4 Social characteristics

• Population
• Households

Environmental protection measures

The measures for environmental protection are calculated on the capital and operating expenses. All the calculations are based on the principle of national accounts (SNA ) and is thus in accordance with the sectors of the national accounts match. For the individual components can be determined, inter alia, two aggregates.

Current expenditure of the manufacturing sector Current expenses of the State Fixed capital = Total expenditure Current expenditure of the manufacturing sector Current expenses of the State Depreciation and amortization = Total expenses The individual sizes of the calculation of these values ​​will be explained.

Abatement costs for achieving a sustainable standards

This topic includes the calculation of the abatement costs. Abatement costs are estimated costs. Here, the measures are evaluated, which are necessary to reduce and avoid polluting damage. It is not the question of what cost the environmental damage, but what do they cost measures to avoid them. Measures this can technical (eg filter systems that reduce emissions) but also behavioral (eg by bus instead of a car driving ) his nature.

There are direct and indirect abatement costs. Direct costs are the preventive measures to avoid the creation of environmentally harmful damage. (eg, the total expenditure on catalysts for the reduction of Schadstoffausstößen )

The focus of the indirect abatement costs are not the cause, but the injured party. (eg the incorporation of soundproof windows in homes next to highways )

The mitigation measures must be planned and set for the future. The individual options are not compared with each other and it can not be searched for the cheapest option. This problem is substantiated by the following example: To reduce noise, among other things, there are these options: night driving restrictions, noise barriers or noise vehicles. If now the noise costs assessed by a single strategy can not be weighed and all other possibilities remain unnoticed between the variants.

Target for calculating the cost is to avoid the costs that would be required, as to estimate, so environmental pollution can be avoided completely.

( The topic item " cost avoidance " is recently no longer included due to insufficient explanatory power. )

Environmental-economic accounting and sustainability

The federal government has published the National Strategy for Sustainable Development "Perspectives for Germany " in April 2002. The core of this strategy are 21 indicators that will be further considered in order for the achievement of sustainability is measurable. The UGR is an important basis for an integrated sustainability policy. Some of the 21 indicators included in the UGR. Here are some examples:

• Indicator 1: Raw materials and energy productivity
• Indicator 2: Greenhouse gas emissions
• Indicator 4: Rise of settlement and traffic areas
• Indicator 11: Transport volume
• Indicator 13: Air Pollutants

Also, all branches of UGR are used to calculate individual indicators, which the indicators will get a more precise significance.

EU environment Ecological Accounts

On 11 August 2011, the EU Regulation entered into force on Environmental Ecological accounts. This has transnational legal effect. It stipulates that EU Member States shall draw up environmental audits; this term should allow the creation of a Ökosozialproduktes. This is intended to complement (GDP ) with values ​​on emissions, environmental taxes and material flows, the respective gross domestic product. The corresponding EU Commission wants this, publish a report every three years.