Environmental accounting at different levels of government: the state of the art

The paper (i) provides an overview of the origins and state of the art in the environmental accounting procedures developed by national statistical offices and encouraged by international organizations. (ii) It analyises environmental accounting at the level of local governments (green budgenting approaches and extensions of integrated environmental-economic accounts at sub-national levels). (iii) It discusses the state of the normative framework on environmental accounting at the international level.