(1251) THE GREEN ACCOUNTING APPLIED IN ORDER TO IDENTIFY NATURAL CAPITAL AND ITS FORTRESSES IN COUNTRIES

摘要

The green economy is considered by the United Nations Environment Progamme as one whosegrowth in income and employment is driven by public and private investments that reduce carbonemissions and pollution, enhance energy and resource efficiency, and prevent the loss of biodiversityand ecosystem services. This concept considers the natural capital as a critical economic asset andsource of public benefits, especially for poor people whose livelihoods and security depend strongly onnature.As a result, a green economy is considered as one that results in improved human well-being andsocial equity, while significantly reducing environmental risks and ecological scarcities, context inwhich a green economy also can be thought of as one which is low carbon, resource efficient andsocially inclusive.In this context, the concept of green accounting is suitable to be considered in order to measure thenatural capital, due to this concept is also known as environmental accounting and seeks to measuresustainability taking into account measures of national welfare, in particular items associated withenvironmental goods and services. Also, green accounting seeks to incorporate costs and benefits ofenvironmental protection and depletion of natural capital, measurements not typically included innational accounting systems such as gross domestic product.This research has been done in order to know more about the strategic link between the concept ofnatural capital, green economy and green accounting, identifying environmental data from importanteconomies using indicators related to natural capital in terms of agriculture, forestry, biodiversity,energy, emission and pollution, and water and sanitation.This is why within the sources of information used to conduct this research, there have been reviewedthe official websites of several agencies that dedicate activities to promote sustainability, amongothers.