AGROFORESTRY ACCOUNTING SYSTEM ENVIRONMENTAL INCOMES COMPARED WITH SNA AND SEEA-EEA AT CORPORATION SCALE: APPLICATIONS TO HOLM OAK DEHESAS IN ANDALUSIA-SPAIN

Octubre 2019
Autores: 

Pablo Campos, José L. Oviedo, Alejandro Álvarez, Paola Ovando, Bruno Mesa, Alejandro Caparrós

Highlights
The GVA of the Agroforestry Accounting System (AAS) is 1.8 times that of the SNA.
The amenity ecosystem services accounts for 34% of the total one for the dehesa.
The final economic water accounts for 43% of the environmental income of the dehesa.
The total ecosystem services in the rSEEA-EEA overvalues by 20% that of the sAAS.
The ecosystem service in the AAS is 2.5 times that of the System of National Accounts.

Abstract
Corporations and governments face the challenge of dealing with new demands from social actors to make visible their individual economic activity environmental incomes that they accrue from ecosystem service (ES) and changes in adjusted environmental net worth (CNWead). The System of National Accounts (SNA), the System of Environmental-Economic Accounting-Experimental Ecosystem Accounting (SEEA-EEA) and the experimental Agroforestry Accounting System (AAS) frameworks are the basis of their comparative refined applications in this research. Our objectives are to measure and aggregate, in a consistent way, the farmer and government individual activity ecosystem services, incomes and environmental assets measured in the same individual dehesa (farm) territorial units. We compare the results of the above three accounting frameworks in 16 large mixed holm oak dehesas (HODs) which are privately-owned by non-industrial landowners (famers) in Andalusia, Spain, and where farmers manage twelve economic activities and the Andalusian regional government manages seven economic activities. In these HODs the economic activities are valued at basic prices by the refined SNA and at social prices by the refined SEEA-EEA and the simplified AAS. Social price in this study is estimated by adding the farmer voluntary unitary opportunity cost twofold, as intermediate product and own intermediate consumption, to the individual activities valued at basic prices.

Keywords: total product consumption, farmer voluntary opportunity cost, ecosystem services, changes in environmental asset, adjusted environmental net worth.