期刊
SUSTAINABILITY
卷 14, 期 17, 页码 -出版社
MDPI
DOI: 10.3390/su141710698
关键词
environmental accounting; life cycle assessment; marine ecosystem service; indica-tors; cost benefit analysis; Porto Cesareo Marine Protected Area; CICES
资金
- Italian Ministry for Environment, Land and Sea Protection (MATTM) [00027472DNM 30/12/2016]
The article introduces an integrated environmental accounting model called 'eValue', applied in the Italian Marine Protected Areas to implement an environmental accounting system. The eValue model showed impressive results in terms of value generated in the Porto Cesareo MPA and the ratio of net benefit to public funding.
The article focuses on the integrated environmental accounting model called 'eValue', developed for protected areas and applied in the research programme coordinated by the Italian Ministry of the Environment and aimed at implementing an environmental accounting system for Italian Marine Protected Areas (MPAs). eValue adopts a cost-benefit analysis approach. Financial accounting based on costs and revenues is integrated with environmental accounting, which reflects environmental costs and environmental revenues, i.e., environmental benefits. The environ-mental costs assess the impacts related to human activities in the MPA expressed by calculating the carbon footprint and the environmental benefits of the marine ecosystem services calculated by applying monetary valuation techniques. The values thus estimated flow into the annual flow account, where the value produced (or consumed) by the MPA is estimated by difference. The eValue model was applied to the Porto Cesareo MPA (Italy). eValue showed that the annual benefit-cost ratio reaches a value of 3.4. Furthermore, the ratio of net benefit to public funding is 3.7, completely covering the number of public transfers and thus summarizing the MPA overall value for money.
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