Environmental Accounting:
                      Current Status and Options for SAIs
                                       2010
                   Environmental Accounting: Current Status and Options for SAIs
        2
                   This  publication  was  prepared  by  the  INTOSAI  Working 
                   Group on Environmental Auditing (WGEA). The WGEA aims to 
                   encourage the use of audit mandates and audit methods in the 
                   field of environmental protection and sustainable development 
                   by  Supreme  Audit  Institutions  (SAIs).  The  WGEA  has  the 
                   mandate to
                   •	 help	SAIs	gain	a	better	understanding	
                       of environmental auditing issues,
                   •	 facilitate	exchange	of	information	
                   	   and	experiences	among	SAIs,	and
                   •	 publish	guidelines	and	other	informative	materials.
                   This publication may be downloaded free of charge from the INTOSAI 
                   WGEA website www.environmental-auditing.org. Permission is 
                   granted to copy and distribute this publication, giving appropriate 
                   credit, provided that such copies are for academic, personal or 
                   professional use and are not sold or used for commercial gain.
                   ISBN 978-9949-9055-0-8 (Publication)
                   ISBN 978-9949-9055-1-5 (PDF)
                                                                                                                                 Table of Contents
            Table of Contents
                     Acronyms and Abbreviations                                                                               4
                     Foreword and Acknowledgements                                                                            5 
                     Executive Summary                                                                                        6 
                     Chapter 1: Introduction                                                                                  8 
                                                                                                                                                 3
                         What is Environmental Accounting?                                                                    8 
                         The Four Types of Environmental Accounts                                                             9 
                         Benefits of Environmental Accounting to SAIs                                                        12 
                     Chapter 2: Status of International Efforts to Develop Standards                                         14 
                         SEEA-2003 – Towards an International Standard                                                       14 
                         A Series of Publications to Support the SEEA                                                        14 
                         SEEA-2012                                                                                           15 
                     Chapter 3: Ongoing Environmental Accounting Efforts by Individual Countries                             16 
                         Use of Environmental Accounts to Address Climate Change                                             17 
                     Chapter 4: Inventory of Options Available to SAIs                                                       19 
                         Options Available to SAIs in Countries that Are Not Currently Developing Environmental Accounts     19 
                         Options Available to SAIs in Countries that Have Developed Some Environmental Accounts              20 
                     Chapter 5: Observations                                                                                 21 
                     Appendix	1:	Key Developments in Environmental Accounting                                                22 
                     Appendix	2:	Examples of National Environmental Accounting Efforts                                       23 
                     Appendix	3:	Bibliography and Website List                                                               30 
         Environmental Accounting: Current Status and Options for SAIs
         Acronyms and 
         Abbreviations
         CSERA - Canada’s System of Environmental and Resource Accounts
         DEFRA - Department for Environment, Food, and Rural Affairs (United Kingdom)
         DMI - Direct Material Input
         ENRAP - Environment and Natural Resource Accounting Project (Philippines)
         EU - European Union
    4 GDP - Gross Domestic Product
         NAMEA	-	National	Accounting	Matrix	including	Environmental	Accounts
         NDP - Net Domestic Product
         OECD - Organization for Economic Cooperation and Development
         SAI - Supreme Audit Institution
         SEEA - System of Environmental and Economic Accounts
         SEEA-E - System of Environmental-Economic Accounting for Energy
         SEEAF - System of Environmental and Economic Accounting for Fisheries
         SEEAW - System of Environmental and Economic Accounting for Water
         SERIEE - European System for the Collection of Economic Information on the Environment 
         SNA - System of National Accounts
         SNI - Sustainable National Income
         UK - United Kingdom
         UN - United Nations
         UNCEEA	-	United	Nations	Committee	of	Experts	on	Environmental	Accounting
         UNSD - United Nations Statistics Division
         USAID - United States Agency for International Development
         WGEA - Working Group on Environmental Auditing