Sürdürülebilir Çevreden Deneysel Ekosistem Muhasebesine: Birleşmiş Milletler ve Avrupa Birliği Perspektifinden İlerleme Süreci

Çevresel sürdürülebilirliği gerçekleştirebilmek için çevre ve iş üzerindeki etkisinin tanımlanması gerekir. Bu süreçte çevresel hesaplar, başlangıç ve tamamlayıcı noktadır. Konuyla ilgili başta Avrupa Birliği ve Birleşmiş Milletler-Sürdürülebilir Kalkınma Hedefleri kapsamında anahtar politika dokümanları geliştirilmektedir. 1970’lerden bu yana, çevre muhasebesinden sürdürülebilir çevresel ekonomik muhasebe-deneysel ekosistem muhasebesine (SEEA EEA) kadar değişen muhasebe sistemleri geliştirilmiştir. Bu kavramsal makalenin amacı Birleşmiş Milletler ve Avrupa Komisyonunda SEEA EEA için devam eden ilerleme aşamalarını ana hatlarıyla ele alarak literatüre referans bir yayın sunmaktır.

The Progress from Sustainable Environment to Experimental Ecosystem Accounting: The Perspective of UN and EU

In order to achieve environmental sustainability, its impact on the environment and business must be defined. For this process, environmental accounts are the starting and supplementary point. Key policy documents are developed within the scope of the UN-Sustainable Development Goals in particular the EU. Since the 1970s, accounting systems ranging from environmental accounting to Sustainable Environmental Economic Accounting-Experimental Ecosystem Accounting (SEEA EEA) have been developed. The purpose of this conceptual article is to present a reference to the literature by outlining the ongoing stages of for SEEA EEA in the United Nations and the European Union.

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