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Erschienen in:
2008 | OriginalPaper | Buchkapitel
An Environmental Accounting Model for a Natural Reserve
verfasst von : Francesco Marangon, Maurizio Spoto, Francesca Visintin
Erschienen in: Environmental Management Accounting for Cleaner Production
Verlag: Springer Netherlands
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The implementation of environmental accounting in a Natural Reserve produced some significant results in terms of restrictions. First, environmental accounting introduced a limitation in scale which was inapplicable on a microscale. A second restriction concerned the use of a physical unit of measure was instead of a monetary unit. A third limitation was because environmental accounting only takes costs into account, not environmental benefits. These three limitations led us to develop an environmental accounting model that considered resources in the Natural Reserve, both consumed and produced. The model aimed to supplement monetary accounting (based on cost and revenue) with environmental accounting which reflects not only environmental costs but also environmental revenues, i.e. environmental benefits. The difference between costs and benefits, both economic and environmental, represented the value produced or consumed by the Natural Reserve.