Environment and resource accounting in Costa Rica: a critical balance and a preliminary solution
The "state of art" in Environmental and Natural Resources Accounting for the purpose of National Accounts in costa Rica is characterized by the fact that until now there exists only one attempt to take into account the natural capital depreciation caused by individual resource depletion (forest, soil, fishery), but without any concern for environmental degradation. This implies that the famous Repetto approach of net rent for assessing the depreciation cost of renewable resources still constitutes the core of accounting for nature. Its empirical results of "Accounts Overdue" in the case of Costa Rica is documented by the often cited study of the Tropical Science Center (CCT) and the World Resource Institute (WRI), that represents the outcome of the accounting work coordinated by Raúl Solórzano (1991, Spanish version: 1992). But it is easy to show that the scope (and also the affirmative strength) of this work is limited. There is a self-constraining concern for only three renewables as well as a use of methods which are predominantly based on market price to determine the use of these resources or for their more or less market based substitutes. The proposed paper aims to discuss these and other shortcomings of the CCT/WRI - approach for the case of Costa Rica. It will review the criticisms already raised and it will go on with a proper appraisal based on the recent debate about analytical and methodological assessment issues referring to natural resources and environmental assets in the context of Ecological Economics. In particular, the Paper will propose the basic features of an alternative accounting framework (including the environmental concerns left out by Solórzano et al) and will discuss - in a "way of feasibility-study" - the conceptual, technical, institutional and data conditions for undertaking more ambitious accounting in Costa Rica. With that, the main purpose of the Paper will be to outline a research program as a first step to overcome the present shortcomings and failures of accounting for nature in Costa Rica.
| Main Authors: | , , , , , , , |
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| Format: | biblioteca |
| Published: |
San José (Costa Rica)
1994
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| Subjects: | RECURSOS NATURALES, MEDIO AMBIENTE, VALOR ECONOMICO, CUENTAS NACIONALES, COSTA RICA, |
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| Summary: | The "state of art" in Environmental and Natural Resources Accounting for the purpose of National Accounts in costa Rica is characterized by the fact that until now there exists only one attempt to take into account the natural capital depreciation caused by individual resource depletion (forest, soil, fishery), but without any concern for environmental degradation. This implies that the famous Repetto approach of net rent for assessing the depreciation cost of renewable resources still constitutes the core of accounting for nature. Its empirical results of "Accounts Overdue" in the case of Costa Rica is documented by the often cited study of the Tropical Science Center (CCT) and the World Resource Institute (WRI), that represents the outcome of the accounting work coordinated by Raúl Solórzano (1991, Spanish version: 1992). But it is easy to show that the scope (and also the affirmative strength) of this work is limited. There is a self-constraining concern for only three renewables as well as a use of methods which are predominantly based on market price to determine the use of these resources or for their more or less market based substitutes. The proposed paper aims to discuss these and other shortcomings of the CCT/WRI - approach for the case of Costa Rica. It will review the criticisms already raised and it will go on with a proper appraisal based on the recent debate about analytical and methodological assessment issues referring to natural resources and environmental assets in the context of Ecological Economics. In particular, the Paper will propose the basic features of an alternative accounting framework (including the environmental concerns left out by Solórzano et al) and will discuss - in a "way of feasibility-study" - the conceptual, technical, institutional and data conditions for undertaking more ambitious accounting in Costa Rica. With that, the main purpose of the Paper will be to outline a research program as a first step to overcome the present shortcomings and failures of accounting for nature in Costa Rica. |
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