Contabilità ambientale negli enti locali: la sperimentazione nelle Province italiane

Author/s Priscilla Altili, Carolina Ardi
Publishing Year 2012 Issue 2011/3
Language Italian Pages 12 P. 41-52 File size 430 KB
DOI 10.3280/AIM2011-003004
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The international debate shows clearly the importance of economic and environmental issues related to sustainable development and progress of society. On the basis of System of National Account (Sna 2003, Sna 2008) concepts and schemes, the integrated environmental and economic accounting system provides aggregates able to describe the transactions between environment and economy. Repeated legislative initiatives developed in Italy since the early 90’s have pursued the objective to introduce the "environmental budget" into the various levels of public administration. As a follow up of that an Istat-Upi working group was established in 2008 for developing a system of environmental accounting at provincial administrations level. This paper aims to share the experience so far gained inside the Istat-Upi working group, through the description of the concepts adopted, the main achievements and the forthcoming steps.

Keywords: Environmental Accounting, Environmental Budget, Provinces.

Priscilla Altili, Carolina Ardi, Contabilità ambientale negli enti locali: la sperimentazione nelle Province italiane in "AGRICOLTURA ISTITUZIONI MERCATI " 3/2011, pp 41-52, DOI: 10.3280/AIM2011-003004