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Sustainable development is the globally embraced paradigm for integrating environment and development policies. Agreement ends with attempts at quantifying the elusive notion of sustainability. A contentious debate among "environmentalists" and "environmental economists" has brought about a confusing proliferation of indicators and policy advice on sustainable development. Generating a common language by means of integrated physical and monetary environmental accounting could moderate the debate. Economic and ecological sustainability is thus distinguished and operationalised in terms of capital maintenance and dematerialisation of economic activity. Empirical results presented are not conclusive, however. Moreover, the reconciliation of environmental and economic policies requires more than comparable statistics strategies and instruments of environmental cost internalisation need to be evaluated and combined with those of raising resource productivity. A social compact between government and civil society should provide the necessary support for achieving consensus and partnership. The sustained implementation of sustainable development depends on it.
Die amtliche Statistik der Bundesrepublik liefert mit den umweltökonomischen Gesamtrechnungen (UGR) ein modulares Rahmenwerk, das wichtige, aber fragmentarische Daten zu einzelnen Umweltbelastungen liefert. Die in Tonnen aggregierten Rohstoffnutzungen und Emissionen zeigen Trends und Ursachen für verschiedene Belastungen, können aber nicht das weltweit anerkannte Leitbild nachhaltigen Wirtschaftens operationalisieren. Hierfür bietet sich die von den Vereinten Nationen propagierte integrierte umweltökonomische Gesamtrechnung (IUGR) an. Vor deren Implementierung schrecken allerdings sowohl die amtlichen Statistiker als auch ein eigens eingesetzter wissenschaftlicher Beirat noch zuruück. Der hier vorgelegte Überblick über die Methodik und Aussagekraft der IUGR stellt dar, wie Nachhaltigkeit als Erhaltung des produzierten und Naturkapitals definiert und gemessen werden kann - konsistent und daher vergleichbar mit den wichtigsten Wirtschaftsindikatoren. Eine Pilotstudie der IUGR illustriert dies für Deutschland. Sie zeigt ferner am Beispiel der Ökosteuer, wie Umweltkosten für den rationalen Einsatz von Marktinstrumenten der Nachhaltigkeitspolitik verwendet werden können.
Statisticians avoid getting involved in data analysis, leaving data users on their own in interpreting the results of their work. This is particularly unfortunate in a new area of applied statistics such as environmental accounting with which few are really familiar. Earlier this year data producers and users explored, in a national seminar, possible policy applications of the results of a "green accounting" project in the Philippines. The main findings of the author's contribution to the seminar, on which the present paper is based, are that environmental accounts: (1) present evidence of sustainable economic performance in the country during the relatively short-time period of 1988–1994; (2) provide information for environmental cost internalization; (3) may guide investment to environmentally sound production processes; (4) help to specify and monitor policies of natural wealth conservation, distribution and management; and (5) reveal major data gaps. The paper concludes that environmental accounts help to assess the sustainability of economic growth in terms of broadly defined capital maintenance. The sustainability of development, however, would have to be measured by alternative or supplementary physical indicators linked to quantifiable standards or targets.