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The accounting push and the policy pull: balancing environment and economic decisions

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  • Vardon, Michael
  • Burnett, Peter
  • Dovers, Stephen

Abstract

The use of information in environmental and economic policy has been a theme for over 100years but standards for integrating environmental and economic information were not adopted until 2012, through the System of Environmental-Economic Accounting (SEEA). For 20years the technical ‘push’ to develop accounts proceeded largely independently of the ‘pull’ from the intended or likely end-users of accounts. Consequently governments have little knowledge of the accounting or how it might be used. We examine why public policy imperatives have not yet pulled environmental accounting into the mainstream and explain how accounting can help reshape government decision-making. As part of this a model showing the place of accounts in the information system and the policy cycle is presented along with a research agenda and principles for the decision-centred design of accounts. We conclude that a phased implementation of the accounts as well as additional research into their applications will be needed to build practical understanding and political acceptance of the accounts.

Suggested Citation

  • Vardon, Michael & Burnett, Peter & Dovers, Stephen, 2016. "The accounting push and the policy pull: balancing environment and economic decisions," Ecological Economics, Elsevier, vol. 124(C), pages 145-152.
    • Handle: RePEc:eee:ecolec:v:124:y:2016:i:c:p:145-152
    DOI: 10.1016/j.ecolecon.2016.01.021
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    Cited by:

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    6. Bagstad, Kenneth J. & Ingram, Jane Carter & Shapiro, Carl D. & La Notte, Alessandra & Maes, Joachim & Vallecillo, Sara & Casey, C. Frank & Glynn, Pierre D. & Heris, Mehdi P. & Johnson, Justin A. & Lau, 2021. "Lessons learned from development of natural capital accounts in the United States and European Union," Ecosystem Services, Elsevier, vol. 52(C).
    7. Ingram, Jane Carter & Bagstad, Kenneth J. & Vardon, Michael & Rhodes, Charles R. & Posner, Stephen & Casey, Clyde F. & Glynn, Pierre D. & Shapiro, Carl D., 2022. "Opportunities for businesses to use and support development of SEEA-aligned natural capital accounts," Ecosystem Services, Elsevier, vol. 55(C).
    8. Sylla, Marta & HarmÃ¡Ä ková, Zuzana V. & Grammatikopoulou, Ioanna & Whitham, Charlotte & Pártl, Adam & VaÄ kářová, Davina, 2021. "Methodological and empirical challenges of SEEA EEA in developing contexts: Towards ecosystem service accounts in the Kyrgyz Republic," Ecosystem Services, Elsevier, vol. 50(C).
    9. J B Ruhl & Stephen M Posner & Taylor H Ricketts, 2019. "Engaging policy in science writing: Patterns and strategies," PLOS ONE, Public Library of Science, vol. 14(8), pages 1-10, August.
    10. Maes, Mikaël J.A. & Jones, Kate E. & Toledano, Mireille B. & Milligan, Ben, 2020. "Accounting for natural capital has cross-cutting relevance for UK public sector decision-making," Ecosystem Services, Elsevier, vol. 44(C).
    11. Warnell, Katherine J.D. & Russell, Marc & Rhodes, Charles & Bagstad, Kenneth J. & Olander, Lydia P. & Nowak, David J. & Poudel, Rajendra & Glynn, Pierre D. & Hass, Julie L. & Hirabayashi, Satoshi & In, 2020. "Testing ecosystem accounting in the United States: A case study for the Southeast," Ecosystem Services, Elsevier, vol. 43(C).
    12. Gabriella De Sario & Giovanni Marin & Agnese Sacchi, 2023. "Citizens' attitudes towards climate mitigation policies: The role of occupational exposure in EU countries," Kyklos, Wiley Blackwell, vol. 76(2), pages 255-280, May.
    13. Capriolo, A. & Boschetto, R.G. & Mascolo, R.A. & Balbi, S. & Villa, F., 2020. "Biophysical and economic assessment of four ecosystem services for natural capital accounting in Italy," Ecosystem Services, Elsevier, vol. 46(C).
    14. Comte, Adrien & Sylvie Campagne, C. & Lange, Sabine & Bruzón, Adrián García & Hein, Lars & Santos-Martín, Fernando & Levrel, Harold, 2022. "Ecosystem accounting: Past scientific developments and future challenges," Ecosystem Services, Elsevier, vol. 58(C).
    15. Vardon, Michael & May, Steve & Keith, Heather & Burnett, Peter & Lindenmayer, David, 2019. "Accounting for ecosystem services – Lessons from Australia for its application and use in Oceania to achieve sustainable development," Ecosystem Services, Elsevier, vol. 39(C).
    16. Alexander, David & Blum, Véronique, 2016. "Ecological economics: A Luhmannian analysis of integrated reporting," Ecological Economics, Elsevier, vol. 129(C), pages 241-251.
    17. Lomas, Pedro L. & Giampietro, Mario, 2017. "Environmental accounting for ecosystem conservation: Linking societal and ecosystem metabolisms," Ecological Modelling, Elsevier, vol. 346(C), pages 10-19.
    18. Ioannis Souliotis & Nikolaos Voulvoulis, 2021. "Natural Capital Accounting Informing Water Management Policies in Europe," Sustainability, MDPI, vol. 13(20), pages 1-24, October.

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