6. STATUS QUO
Environmental work in accounting performed by
Eurostat and the Member States is quite diverse. The
working group's task is to examine the experience of
Member States and on an international level, to analyze
the definitions and classifications in force concerning
primary data in order to evaluate the availabilities and to
identify the political needs in this area.
Environmental accounts have evolved from an
incipient manner to a business organization form of
modules adapted to a developing interest in the relevant
accounts. Each module is connected with other modules
and one of the tasks of environmental management
accounts is to ensure consistency of individual modules
in order to allow information to be taken directly from
source. It is also important to use the best practices of
national accounting for their application in
environmental accounting. Activity domains of
environmental accounting are as follows:
We mention the progress in other fields, even
though the methods and the results are still in an
experimental stage and the primary data aren’t available
yet. It is about soils, ecosystems, water, waste and
specific substances accounts, including recreational and
environmental functions of forests. A development of
these modules is necessary and it must be planned
according to the political requests. Regarding this, we
present the new statistic regulation (SBS, NACE REV.
1.1 – concerning waste management statistic).
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The environmental accounting modules proposed
by SCEE 2000 include natural resource accounts,
physical fluxes accounts, monetary accounts, etc.