BORDIN, Alessandro

La contabilita ambientale per gli enti territoriali. Una proposta per la Comunita montana Leogra Timonchio(VI) - Milano : Maggioli Editore, 2001

Environmental accounting is born of the need to make statistical information regarding the economics-environment relationship available. In order to respond to this necessity, both in Italy and the rest of the world, the development of this instrument began in the early nineties with the aim of correcting national accounts through the introduction of information related to State economic growth/development, also in terms of sustainability. This article examines the "state of the art" regarding macroeconomic environmental accounting, recounting a brief history of the instrument`s implementation in National Accounting Systems. Moreover, it makes reference to the distinctive features of the model for environmental accounting that is being implemented in Italy, the first country to propose this instrument through legislation which extends its application from the state levelto that of local administrations