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System of Environmental-Economic Accounting (SEEA) [1] is a framework to compile statistics linking environmental statistics to economic statistics. SEEA is described as a satellite system to the United Nations's System of National Accounts (SNA). [2] This means that the definitions, guidelines and practical approaches of the SNA are applied to ...
Articles in economics journals are usually classified according to JEL classification codes, which derive from the Journal of Economic Literature.The JEL is published quarterly by the American Economic Association (AEA) and contains survey articles and information on recently published books and dissertations.
This method of accounting, which makes adjustments to the existing national account indicators, found traction in the System of Integrated Environmental and Economic Accounting (SEEA), published by the United Nations as an appendix to the 1993 SNA. [13] The report offered five approaches, or versions, to developing environmental accounts. [13]
A journal entry is the act of keeping or making records of any transactions either economic or non-economic. Transactions are listed in an accounting journal that shows a company's debit and credit balances. The journal entry can consist of several recordings, each of which is either a debit or a credit. The total of the debits must equal the ...
Sustainability accounting (also known as social accounting, social and environmental accounting, corporate social reporting, corporate social responsibility reporting, or non-financial reporting) originated in the 1970s [1] and is considered a subcategory of financial accounting that focuses on the disclosure of non-financial information about a firm's performance to external stakeholders ...
Environmental accounting is a subset of accounting proper, its target being to incorporate both economic and environmental information. It can be conducted at the corporate level or at the level of a national economy through the System of Integrated Environmental and Economic Accounting, a satellite system to the National Accounts of Countries (among other things, the National Accounts produce ...
The triple bottom line (or otherwise noted as TBL or 3BL) is an accounting framework with three parts: social, environmental (or ecological) and economic. Some organizations have adopted the TBL framework to evaluate their performance in a broader perspective to create greater business value. [ 1 ]
In the following, a short introduction to input-output analysis and its environmental extension for the calculation of material footprints or RME indicators is provided. The inter-industry flows within an economy form an n×n matrix Z and the total output of each industry forms an n×1 vector x.