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Summary Since the “Earth Summit” in Rio de Janeiro 1992 the term “sustainable development” determines the third and current phase of environmental policy. A precise and commonly accepted definition of sustainable development (s.d.) is still missing. There are, nevertheless, some elements in the philosophy of sustainable development which–even if they are still vague–could be used as guidelines for a framework of “green” accounting and sustainability indicators. Based on theoretical considerations, the German Federal Statistical Office has developed a framework for an Environmental Economic Accounting System. The objective is to add meaningful modules to the traditional System of National Accounts which are designed to quantify the external (environmental) effects of economic activities. The framework could already be realised and published to an extent that is relevant for actual policy making in Germany.
Walter J. Radermacher (Wed,) studied this question.