Estimation of a social and environmental accounting matrix

DOCUMENTO DE TRABAJO. E2008/ 07 Estimation of a social and environmental accounting matrix CARMEN RODRÍGUEZ MORILLA M. ALEJANDRO CARDENETE GASPAR. J. LLANES DÍAZ-SALAZAR Centro de Estudios Andaluces El Centro de Estudios Andaluces es una entidad de carácter científico y cultural, sin ánimo de lucro, adscrita a la Consejería de la Presidencia de la Junta de Andalucía. El objetivo esencial de esta institución es fomentar cuantitativa y cualitativamente una línea de estudios e investigaciones científicas que contribuyan a un más preciso y detallado conocimiento de Andalucía, y difundir sus resultados a través de varias líneas estratégicas. El Centro de Estudios Andaluces desea generar un marco estable de relaciones con la comunidad científica e intelectual y con movimientos culturales en Andalucía desde el que crear verdaderos canales de comunicación para dar cobertura a las inquietudes intelectuales y culturales. Las opiniones publicadas por los autores en esta colección son de su exclusiva responsabilidad © 2008. Fundación Centro de Estudios Andaluces. Consejería de Presidencia. Junta de Andalucía Depósito Legal: SE-2565-08 Ejemplar gratuito. Prohibida su venta. Centro de Estudios Andaluces E2008/07 ESTIMATION OF A SOCIAL AND ENVIRONMENTAL ACCOUNTING MATRIX C. R. Morilla Universidad de Sevilla M. Alejandro Cardenete G. J. Llanes Díaz-Salazar Universidad Pablo de Olavide RESUMEN En este trabajo presentamos una metodología para desarrollar un sistema de medición estadístico, económico y medioambiental, híbrido, ésto es, que integra los datos físicos de las estadísticas oficiales sobre recursos de agua y emisiones de gases a la atmósfera, con las estadísticas económicas que reflejan el flujo circular de la renta. Este sistema se aplica a la realidad española en el año 2000. A través de una ampliación de la lógica inherente a las tablas Input-Ouput y a la matriz de contabilidad social, obtenemos la matriz de contabilidad social medioambiental que incluye las cuentas ambientales (SAMEA). El interés de tener esta matriz de híbrida, con estadísticas económicas y ambientales integradas, es doble, tanto por su interés descriptivo como analítico. Palabras claves: Marco Input–Output, Matrices de Contabilidad Social, Medioambiente, Técnicas de Actualización, Metodología de Entropía Cruzada. Centro de Estudios Andaluces ABSTRACT In this work we present a methodology to build a hybrid economic, social and environmental statistical measurement system, that is, one that integrates the physical data from the official statistics on water resources and atmospheric emissions together with the economic and social monetary statistics that reflect the economic functioning. This system is applied to Spanish reality on year 2000. Through an extension of the logic inherent to input-output tables and the Social Accounting Matrix (SAM), the Social Accounting Matrix including Environmental Accounts (SAMEA) is built. The interest of having this hybrid matrix on which statistical measurements of economic and environmental facts are integrated is double, both descriptive and analytical. Keywords: Input–Output Tables and Analysis, Social Accounting Matrices, Environmental, Updating Techniques, Cross Entropy Method. JEL Code: C68; Q51; Q56; Q58. Centro de Estudios Andaluces 2 1. INTRODUCTION. Restlessness and social awareness on the environmental problems caused by human activity have led to the establishment of rules that aim to foresee and make social and economic development compatible with the viability of natural systems, in what has been called sustainable development1. Two problems which are altering the climate processes and provoking grave unbalances in the health of ecosystems are especially relevant: the one derived from the scarcity and quality of water resources and that other related to the polluting emissions into the atmosphere which cause the so-called greenhouse effect. To analyze those impacts, it is necessary to have at our disposal certain analytical tools that will allow us to assess the situation and draw the most probable scenarios, in order for us to be able to plan strategies and design the most adequate economic and environmental policies. In this context, this work presents a methodology to build a hybrid economic, social and environmental statistical measurement system, that is, one that integrates the physical data from the official statistics on water resources and atmospheric emissions together with the economic and social monetary statistics that reflect the economic functioning. This system is applied to Spanish reality on year 2000. Through an extension of the logic inherent to input-output tables and the Social Accounting Matrix (SAM), the Social Accounting Matrix including Environmental Accounts (SAMEA) is built. The interest of having this hybrid matrix on which statistical measurements of economic and environmental facts are integrated is double, both descriptive and analytical: • On the one hand, the SAMEA contains a high degree of detailed data regarding economic and environmental transactions and flows which allow to visualize the network of direct connections that exist between economy and society, that is, between activity branches and institutional sectors and, at the same time, between the latter and the environment, thus offering an x-ray or static image of the whole picture. With these matrices Spain’s economic structure is defined from an economic, social and environmental perspective. The existing relations between output, demand, supply, incomes, the economic relations with the rest of the world, the generation of available incomes, their distribution between saving and consumption, etc. are visualized and all of them are put in relation to the environment, both through the inputs used from nature and through the waste generated and the process of reusing it. 1 See the Agenda 21 and the conclusions of the World Summit on Sustainable Development held in Johannesburg in year 2002. The Sixth European Community Action Programme on the Environment “Environment 2010: the future is in our hands” (2002) contains the political lines of the European Union on environmental matters. Centro de Estudios Andaluces 3 • In the second place, once assumptions on the economic agents’ conduct and structure and on their environmental context are incorporated, the structure of the SAMEA is the statistical support that allows to develop static or dynamic multi-sector models, from the most simple SAM multipliers expanded to include the environment (SAMEA multipliers), typically linear, to the more complex applied general equilibrium or eco-environmental computable models (AGEM-ECO). With the help of both types of models it is possible to appreciate the direct, indirect and induced structures of the interdependencies that exist beyond the social and economic development model and its environmental repercussions. This work is part of the presentation of the theoretical-analytical frame that allows integrating environmental and economic accounts. The antecedents and the most recent extensions of the economic and environmental hybrid accounts system are here presented. The processing of the 2003 United Nations “System of Integrated Economic and Environmental Accounting” (SEEA-03)2 is detailed. The Social and Environmental Accounting Matrix for Water Resources and Emissions (SAMEA-ESP-2000) is then quantified, using only data from the official statistics of the Spanish National Statistics Institute (Instituto Nacional de Estadística, INE). 2. THE SOCIAL AND ENVIRONMENTAL ACCOUNTING MATRIX (SAMEA) IN THE CONTEXT OF HYBRID FLOW SYSTEMS: ANTECEDENTS AND THEORETICAL DEVELOPMENT. The new SEEA-03 dedicates its fourth section to hybrid flow accounts, through a matrix presentation in which physical and monetary data are combined as to put in relation economic flows with the absorption of natural resources and the generation of waste. A hybrid flow accounting system can be defined as “a matrix analytical frame in which the registration of physical flows is made so that it is compatible with the presentation of the economic transactions derived from the national accounts” (SEEA-03, sections 4.5 and 4.6). The idea of confronting physical and monetary data had its conceptual antecedents in the works of Leontief (1970), Cumberland (1996), Daly (1968), Isard (1969), Ayres and Kneese (1969) and Victor (1972), which introduced the analysis of “physical economy” in the input-output models. The data systems used by these authors in their models included physical data taken from the environment and connected to Centro de Estudios Andaluces 4 monetary data referred to the economic structure. These approaches conceive economic systems differently from how conventional schemes do; particularly, they consider an economic system to be a system open to nature, with which it exchanges both energy and materials. In addition, according to certain authors (Ayres, 1989; Georgescu-Roegen, 1971; Ayres and Kneese, 1969; and Ayres, 1999 among others), it is an entropic system, meaning that in it the generation of waste can never be considered a mere externality but something inherent to the economic process itself. These ideas were later developed in the works of Keuning (1993 and 2000); Keuning and Timmerman (1995); Keuning, Van Dalen and De Haan (1999) and Stahmer (2002), and assumed by statistical institutes in countries such as Norway, Denmark, Germany, the Netherlands and others, which developed methodological schemes in order to incorporate the environment into the economic accounting systems from an input-output perspective (NAMEA). The most innovative proposal considers the three nuclei with which sustainable development is usually associated, and combines the monetary economic accounts with the social and the environmental accounts in a matrix system, producing what in specialized literature is called “System of Social and Environmental Accounting Matrices and its Extensions” (SESAME). The SESAME allows to combine synthetically, systemically and orderly different satellite accounts related to various topics (demography, labour, health, tourism, environment, etc.) which can be expressed in monetary or other type of units (weigh, time, etc.) and which are connected to each other and to a central core provided by the national economic accounts, thus guaranteeing the system’s global coherence. The incorporation of these individual modules will only depend on the possibilities, priorities and statistical resources available. This frame provides an instrumental basis for later modelling analysis and for the obtaining of structural indicators from just one totally coherent statistical system; in addition, those indicators will be expressed in the most adequate units considering the described phenomena, thus allowing to asses in a systemic and non-isolated manner the interactions between the different economic activities, the environment, employment, the social consequences, etc. The main module in the SESAME frame consists of the extension of a Social Accounting Matrix (SAM) through the incorporation of Environmental Accounts expressed in physical terms (Figure 1). 2 System of Integrated Environmental and Economic Accounting 2003, subscribed by the United Nations, the European Commission, the World Bank, the Organization for Economic Cooperation and Development (OECD) and the International Monetary Fund (IMF). Centro de Estudios Andaluces 5 Figure 1. System of Social and Environmental Accounting Matrices and its Extensions (SESAME) Source: Stahmer (2002) 2.1 The structure of the SAMEA. Table 3 shows the summarized theoretical structure of a Social and Environmental Accounting Matrix. It is possible to observe that the structure of this data presentation includes the following elements: - Regarding the environmental aspect, it contains a flow matrix expressed in physical units, disaggregated in two sub-matrices: one that includes production and consumption waste, and a second one that shows the flows of natural resources that the productive system uses as inputs as well as the waste reabsorbed by the system. - Regarding the economic aspect, it contains a Social Accounting Matrix (SAM) which includes, expressed in monetary units, the flows associated to the economic sphere, that is, those related to production and consumption activities, as well as those referred to the later distribution and redistribution of the former flows. This frame is a system of matrices and includes –following the 1993 System of National Accounts (SNA93) and the 1995 European System of Accounts (ESA-95)– two types of SAMEA: one of them contains Non - monetary environmental data Monetary national accounting matrix (NAM) National Accounting Matrix including Environmental Accounts (NAMEA) Social Accounting Matrix (SAM) Social Accounting Matrix including Environmental Accounts (S AMEA) Connection to social modules Monetary socio-economic accounts (SEA) Non-monetary socio-demographic accounts (SDA) Non -monetary labour accounts (LA) Time accounts (T A) Structural functioning indicators non-monetary Centro de Estudios Andaluces 6 input-output tables with a combined use-make formulation (differentiating purchase price flows from basic price flows) while the other contains symmetric input-output tables, considering the different product flows as total or domestic. Therefore, the system must incorporate 5 tables:  one that includes the use-make formulation of total flows at purchase prices;  a second one with an use-make formulation of total flows at basic prices;  a third one with an use-make formulation of domestic flows at basic prices;  a fourth one with a symmetric formulation by homogeneous branches of total flows at basic prices, and finally,  last table with a symmetric formulation of domestic flows at basic prices. Table 1. The summarized structure of a SAMEA. SAMEA National economy The rest of the world’s economy National environment The rest of the world’s environment National economy Residents’ emissions Residents’ emissions in the rest of the world The rest of the world’s economy SAM: Product flows, income distribution and expenditure structure of the institutional sectors Non-residents’ emissions National environment Natural resources inputs Exported natural resources The rest of the world’s environment Imported environmental inputs National economy waste Reabsorbed or processed waste Outgoing waste flows to the rest of the world The rest of the world’s economy waste Reabsorbed or processed waste Incoming waste flows from the rest of the world Source: Own elaboration. According to Stone (1962), the most relevant characteristics of a SAM are the following3 : • A SAM contains a simplified model of the economy’s functioning in a specific year. • This model presents the form of a square matrix: all its cells represent monetary flows, received or paid in consideration of the actual flow of a certain good or right. The (i,j) cell corresponds to the payments made by sector “j” to sector “i” on that specific year. • The rows show incomes or monetary resources. • The columns show outlays or monetary uses. • The SAM total addition by rows is equivalent to its total addition by columns, something which shows the accounting balance between uses and resources. • Another basic characteristic of this matrix is that the activity branches and/or products and the different accounts in the National Accounts appear identically distributed in rows and columns: goods and services; output; exploitation; primary income assignment; secondary income distribu3 See also Pyatt and Round (1985). Centro de Estudios Andaluces 13 nomic flows generated by the production and consumption system with the polluting substances that this system pours into the atmospheric environment. Both types of flows are classified according to the activities which produce them. The integration of polluting gas flows with economic flows in the same accounting system requires, nevertheless, that both types of data are based in similar accounting definitions and rules. The integration will of course be different for each version of the SAMEA system that is offered: the origin-destination version and the symmetric version. This is relevant in that the information on polluting gases is usually associated in statistical data to non-homogeneous branches, and therefore is most adequate for an origindestination formulation. However, since symmetric formulations require working with homogeneous branches, it will be necessary for this reason to modify the original information in order to adapt it to this last configuration. The data used to generate this account come from the estimates elaborated by the INE, which are normalized with the methodology used by EUROSTAT, although a different aggregation has been implemented in order to integrate those data in the SAMEA system and to express them in units which are equivalent from the point of view of the environmental pressure that the flows cause. Indeed, these atmospheric emission flows are expressed in physical units (generally in metric tonnes), but it must be taken into consideration that the different types of gases have in many cases different impact intensities so that their flows must be expressed, in order to make them comparable, in units which are equivalent. This implies using some conversion factors that allow to adjust the different gases to their potential environmental impact. After this, greenhouse gas emissions can be classified according to their origin: - Those from productive activities: they are generated by the different activity branches classified by their main activity and estimated according to the “resident unit” criterion11. - Those from household consumption: they mainly include the ones generated by the use of private transportation and heating12. Tables 3 and 4 show the Emissions Account, which contains total gas-by-gas emissions and their aggregation expressed through environmental indicators. It is presented with a disaggregation of 4 main activ11 This is not the case, for example, of the methodology used by the IPCC (Intergovernmental Panel on Climate Change), which is the basis of the Kyoto Protocol. In it, international transportation emissions are not attributed to any specific nation. It is the same for emission inventories such as CORINAIR, that estimate emissions considering the burning processes and the geographical, not the political, territory. Centro de Estudios Andaluces 14 ity branches plus the household sector, according to the classification used in the SAMEA system (in the electronic annexe, it is disaggregated in 33 branches compatible with the A31 in the CNAE). Tables 6 and 7 in the statistical annexe contain this information by homogeneous branches. It has also been necessary to estimate the emissions of residents in foreign countries and of domestic non-residents in order to move from the domestic effect to the national effect. Considering the non-availability of this information, the estimate has been done attending to the information on emissions coming from household and monetary consumption, as it appears in the Spanish National Accounts. Table 3. Atmospheric emissions account for Spain on year 2000. Homogeneous activity branches. Table 4. Environmental indicators - Spain on year 2000. Main activity branches. Environmental impact Greenhouse effect (1) Oxone layer depletion Acidification (2) thousands of t thousands of t t 1 Primary 40.075 1.329 23.385 2 Industry and energy 198.429 815 51.016 3 Construction 2.684 233 272 4 Services 50.026 356 5.821 EMISSIONS CAUSED BY DOMESTIC ECONOMIC ACTIVITIES 291.215 2.733 80.494 302 4 211 3.198 23 454 EMISSIONS CAUSED BY RESIDENTS' ACTIVITIES 294.111 2.752 80.738 EMISSIONS CAUSED BY DOMESTIC HOUSEHOLDS 58.087 724 4.473 4.781 60 368 812 10 63 EMISSIONS CAUSED BY RESIDENTS' HOUSEHOLDS 54.118 675 4.167 TOTAL DOMESTIC EMISSIONS 349.301 3.457 84.967 348.229 3.426 84.905 Notes: (1): We have considered that methane (CH4) affects equally the greenhouse effect and the ozone layer depletion. Also, for the conversion of HFC we have considered the average of the conversion factors corresponding to the different types that conform them. (2) We have considered that nitrogen oxides (NOx) affect equally the ozone layer depletion and acidification. Source: INE. Satellite accounts on atmospheric emissions. Year 2000. Base change. Own elaboration. TOTAL RESIDENTS' EMISSIONS Emissions caused by residents' households in the rest of the world Emissions caused by non residents' domestic households Emissions caused by non residents' domestic activities (transportation) Emissions caused by residents' activities in the rest of the world transportation) Main activity branches Units 12 It would be as well necessary to consider the absorption of carbon (the amount of emissions captured by the forest biomass), if we think that -even if the INE offers no estimateit is important to register it, especially since the Kyoto Centro de Estudios Andaluces 15 3.3 Estimation of the Water Accounts. Water, as a natural resource, has got both economic and environmental functions. On the one side, it is a fundamental input for economic activities; on the other, it is an environment on which productive and consumption activities pour different kinds of waste. The basic objective of the Water Accounts is to integrally order the information (physical and monetary) related to water resources in a coherent format which is useful to facilitate their management. These accounts can be considered either as flow accounts or as natural resources accounts and they put in relation water’s economic and environmental aspects, allowing to know, in addition, those flows’ total balance. The data used to generate the Water Accounts come from estimates elaborated by the INE. These accounts describe the flows (physical and monetary) associated to economic activities and their relation with the water resources13 in a way compatible with the SEEA-03. Nevertheless, it has been necessary to modify some aspects of this information, as well as to work with a disaggregation of these accounts by 33 branches, before integrating them in a global system. This way, physical flows are presented considering some of the pressure exerted by the development of economic activities on water resources through: - water collection; - the return flows for water losses or wastewater spilling; - the different responses to reduce or eliminate this pressure, such as the collection and processing of residual waters. Figure 2 illustrates the main existing water flows between nature and the economy. The economic system, through its production and consumption activities, takes water from the physical system of continental or ocean water resources, either directly or through companies dedicated to the collection, treatment and distribution of water (N. 41 in the National Classification of Economic Activities, CNAE). Once processed by an economic unit, water constitutes an input that will be used as intermediate or final consumption. As a result of the productive and consumption processes wastewater is generated which – when not used by economic units – will be spilled directly to the natural environment or constitute an input for those companies dedicated to the collection and processing of residual waters (N. 90 in the CNAE), through which they will finally return to the environment in a less noxious state. The central core of this information is therefore exclusively limited to the water taken for selfProtocol takes it into account when it comes to assessing atmospheric emissions. 13 See the Methodology to Elaborate Water Accounts (available in the Internet at www.ine.es). Centro de Estudios Andaluces 16 consumption or produced in order to be channelled as an economic product through supplying networks, thus excluding the water improper for human consumption. In this context, water accounts exclusively refer to the part of the hydrological system14 composed of masses of superficial and underground water in the corresponding territory, the so-called continental water system (lakes, water reservoirs, rivers and aquifers). Some aspects, particularly the quality of the water taken or returned to nature, even if important to characterize the resources and the quality of the water existing in nature, are not treated in the frame previously presented, since they are still not available through official statistics. Figure 2. General description of the main water flows. Physical system of continental water resources Sea and brackish water Basins and aquifers in the reference territory Sea and brackish water Basins and aquifers in the reference territory Outgoing flows Imports Exports Referente Territory Atmosphere Precipiitations Basins and aquifers in the reference territory Basins and aquifers in the reference territory Evapotranspiration Incoming flows Collection Returns Returns Collection Water collection, treatment and distribution CNAE 41 Household s Industries Residual waters collection and treatment CNAE 90 Economic system Source: adapted from INE (2003). Water collection consists in the extraction and/or collection of water from nature in order to store it for its 14 The hydrological system in a certain territory is composed of the water in the atmosphere, sea and ocean water Centro de Estudios Andaluces 17 later use. The water collected may come from continental waters, be them superficial (rivers, lakes, reservoirs, etc.) or subterranean (those obtained through test drilling), or from other less important water resources associated to continental waters, including rain and sea water. Table 5. Water flows balance between the economy and the environment. contains a summary of the water resources balance on which the main chapters in these accounts are disaggregated in 4 main activity branches defined by the CNAE. Table 8 in the statistical annexe contains this information by homogeneous branches. Data are expressed in physical terms (millions of litters collected, distributed, spilled or consumed and thus incorporated into the economy). From this balance an indicator is also obtained that we have called “apparent water consumption incorporated into the economy” (AWC). It is obtained this way: AWC = Total water collection - Water supply + Distributed water consumption - Spilled wastewater + Collected wastewater - Total water return flows. and the water on the surface and in the subsoil. Centro de Estudios Andaluces 18 Table 5. Water flows balance between the economy and the environment. Centro de Estudios Andaluces 19 3.4 Integration of physical data into the SAMEA. For the integration of physical data referring to the Environmental Water and Greenhouse Gas Emissions Accounts in the frame of the SAMEA, it is necessary to differentiate the origin-destination formulation and the symmetric or homogeneous branches version, given that each of these two configurations, as it has already been stated, aims at different objectives. Water and greenhouse gas emission flows, as obtained in the precedent sections, are associated to the production of the different activity branches classified by their main activity. This information can be appropriately integrated in the SAMEA through an origin-destination formulation, as shown in tables 1, 2 and 3 in the annexe. These tables present the SAMEA with a breakdown of 4 homogeneous activity branches, and of 33 activity and/or product branches in the annexe, according to the P31 in the 1996 National Classification of Products by Activities (CNPA-96) and the A31 in the CNAE-93. The integration of environmental accounts in the combined symmetric input-output formulation of the SAMEA demands an estimate of those flows associated to homogeneous activity branches. Therefore, an estimate has been done by implementing the following process:  The technical coefficients of water emission or consumption related to production by activity branches are obtained.  Considering the monetary origin table corresponding to year 2000, flows are disaggregated productby-product. For this reason, the data of environmental accounts, classified by main activity branches, and those of the symmetric input-output SAMEA version, classified by homogeneous branches, do not coincide. The estimate of the SAMEA by homogeneous branches is shown in tables 4 and 5 in the statistical annexe with a breakdown of 4 homogeneous activity branches, and of 33 activity branches and/or products in the annexe, according to the P31 classification in the CNPA-96 and to the A31 in the CNAE-93. Centro de Estudios Andaluces 20 4 CONCLUSIONS. The development of this research has allowed tackling in depth a topic still quite new, considering the scarce bibliographical references found, at least in the Spanish national context: hybrid flow systems and, particularly, the System of Social and Environmental Accounting Matrices (SAMEA). At the same time, an application has been implemented that integrates a Social Accounting Matrix with the environmental accounts on water and atmospheric emissions in the context of Spanish reality on year 2000. This application is more descriptive than exhaustive, and tries to show the potential and capacity this accounting tool presents for an analysis that aims at integrating economy and environment. As we see it, a more ambitious application, such as those implemented in other European countries, must wait until we have provided ourselves with more ambitious socioeconomic and environmental information systems, the kind those accounting systems demand. The most relevant aspect of this research is that it presents an original integrated economic and environmental information system which resolves reasonably well the integration of three basic pillars in the modern accounting system: the Input-Output Table, Spanish National Accounts and the available Environmental Water and Emissions Accounts. The design achieved is enriching and, through its enlarged multipliers, allows calculating the multiple impacts between, on the one hand, productive economy, distribution processes and the redistribution of incomes, and, on the other, two relevant environmental aspects: the greenhouse effect and the water resources. Starting with the main objective proposed, that is, the contribution to the improvement of the National Accounts statistical presentation system by integrating in it the environmental perspective, this research has allowed us to from a theoretical point of view, the most relevant contribution has consisted in presenting a systematization of the general reference frame that helps to place and understand better the proposal finally adopted by the United Nations in the sense of integrating in the same accounting scheme information of different natures: the SEEA-93 and its later reformulation, the SEEA-03, taken as the methodological basis for this research. From a methodological point of view, the main contributions is the construction of a SAMEA system for Spain adapted to the SEEA-03 and to the official statistics available, and applied to water resources and to greenhouse gas emissions. This SAMEA has been presented in its two main versions: one with an usemake formulation and one symmetric or by homogeneous branches, for each of them aims at different goals. The structure of this presentation means a progress when compared to the usual InputOutput Table presentations in Spain and in the EU. Centro de Estudios Andaluces 21 In the proposed SAMEA system, a first set of tables incorporates a combined use-make table (UMT), the one most adequate when it comes to analyzing first order relations, since it allows to visualize the basic structural relations in the economy and their interactions with the environment, as well as to calculate the direct effects without having to formulate additional hypotheses, thus providing a more detailed information. Three versions are offered with this formulation: totals at purchase prices, totals at basic prices and domestic goods at basic prices. The presentations at purchase and basic prices allow visualizing the important influence of the transportation and commercial distribution processes on final market prices. Symmetric versions join the goods and services account and the production account into one and, therefore, incorporate in their formulation a symmetric input-output table that includes details on homogeneous branches at basic prices. This structure is relevant if we want to obtain the so-called SAMEA multipliers whose function is to clarify the direct repercussions and those induced by the interrelations generated between productive and institutional sectors. Two versions are offered: one at basic prices that serves as a basis to calculate enlarged multipliers, and a domestic one that makes it possible to calculate the impacts on the economy and/or on the national environment. Finally, from a statistical point of view, the main contributions are: • The estimation of a satellite system of environmental accounts referred to water resources and atmospheric emissions by using the proposal presented in the SEEA-03 and applying it, in physical terms, on year 2000. Based on the information provided by the INE, the integration of these accounts in the frame of a SAMEA has required a process of adaptation and reformulation conditioned by the double presentation perspective applied: use-make and symmetric. • The estimate of a Social Accounting Matrices System for year 2000, according to the structures of the SNA-93 and the ESA-95 and based on the estimate of the Input-Output Table for year 2000 and on the information available from the Spanish National Accounts. Also, we have put before the scientific community the utility of this integrated accounting information system as a guide when dealing with economic and environmental policies. Nevertheless, we would like to finish this work offering some suggestions which will certainly help improve its possible applications. In brief, it is about incorporating new official statistical data that will allow analyzing in detail some aspects of great interest in relation to fiscal, personal income Centro de Estudios Andaluces 22 distribution or environmental policies. In order to do that, it would be necessary to disaggregate different chapters and agents present on each account in the SAMEA as to capture their interesting social and environmental aspects. It can thus be appreciated that the SAMEA, as an integrated accounting information system, can be, despite its limitations, an important tool to help us find our way when dealing with economic and environmental policies, that is, a useful tool to understand the present and better plan the future. 5 ACKNOWLEDGMENTS. We thank research project form Instituto Nacional de Estadística. M. A. Cardenete thanks project SEC200SEJ2006/00712 CICYT 2007-2009 from Spanish Ministry of Education and Science. 6 REFERENCES. Ariyoshi, N. y Moriguchi, Y., 2003. The Development of Environmental Accounting Frameworks and Indicators for Measuring Sustainability in Japan in OECD Meeting on Accounting Frameworks to Meassure Sustainable Development. Paris, 2003 May, 14-16. Ayres, Robert U., 1989. Industrial Metabolism In Jesse A. Ausubel and Hedy E. Sladovic (eds.) Technology and Environment. Washington, D.C. (National Academy Press), pp. 23-49. Ayres, Robert U., 1999. The second law, the four law, recycling and limits to growth. Ecological Economics, 299: 473-483. Ayres, Robert U., Kneese, A.V., 1969. Producción, Consumption and Externalities. American Economic Review, 25, 7: 282-297. Cardenete, M. A., Sancho, F., 2003. Evaluación de multiplicadores contables en el marco de una matriz de contabilidad social regional. Investigaciones regionales, 2: 121-140. Comisión Europea, 2001. Medio Ambiente 2010. El futuro está en nuestras manos. Sexto Programa de Acción de la Comunidad Europea en materia de Medio Ambiente. Oficina de publicaciones oficiales de las Comunidades Europeas. Comisión Europea, 2001. Desarrollo sostenible en Europa para un mundo mejor: Estrategia de la Centro de Estudios Andaluces 29 Units: millions of euros, millions of water cubic metres and thousands of CO 2 tonnes. Non - financial assets acquisition account Water returns through: leakage, irrigation and sanitation Direct water returns NET FLOWS FROM THE ENVIRONMENT TO THE ECONOMY (-) Greenhouse effect emissions to the na tional environment Greenhouse effect emissions to the rest of the world's environment 1 2 3 4 5 678 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 1 2.821 17.880 405 3.487 0 6.012 0 946 7.453 39.004 2 8.040 115.372 28.474 57.931 3.609 58.989 0 20.571 109.254 402.241 3 219 1.357 28.432 13.508 0 3.177 0 78.791 9 125.493 4 3.331 60.009 13.467 128.691 103.294 253.177 5.426 24.756 36.058 628.209 5 5.561 5.561 812 6 32.738 32.738 4.781 7 38.775 1.136 314 930 41.155,0 12.545 11 12.078,6 40.075 8 0 396.181 355 14.239 410.775 1.001 6.754 1.337 198.429 9 47 532 123.285 3.471 127.335 0 0 19 2.684 10 182 4.392 1.539 609.569 615.681,0 2.556 88 1.076,9 49.725 3.198 11 4.492 68.189 30.754 208.741 759 312.935 Net tax es on products 12 -392 -1.570 575 10.038 311 39.363 11.594 635 60.554 Other net taxes on production 13 -988 -428 548 3.764 980 3.876 14 21.480 51.456 16.282 166.270 255.488 15 0 0 0 110.510 5.870 4.786 1.064 489 6 5.022 127.748 16 0 0 0 10.553 12.935 26.751 10.666 4.832 63 11.378 77.178 17 0 60.554 3.876 9.915 3.496 2.069 355 189 2 906 81.362 18 312.020 0 0 124.227 9.109 17.811 3.957 2.429 23 4.679 474.255 19 0 0 0 283 73 138 54 25 0 55 629 20 85.868 0 3.120 0 4.486 0 18 93.492 21 13.364 3.778 70 105 14.009 17 160 31.503 22 60.900 18.209 3.443 90.079 126.711 104 1.441 300.887 23 464.314 6.193 13.620 78.859 18.226 910 4.203 586.326 24 509 344 144 817 4.129 205 914 7.060 25 64.620 0 0 0 0 0 64.620 26 10.956 0 0 0 0 0 10.956 27 127.378 0 0 0 0 0 127.378 28 32.738 415.873 -228 1.673 0 0 0 450.056 440 54.118 29 5.824 0 0 0 0 0 5.824 30 15.518 0 0 5.196 0 0 829 21.543 31 6.210 906 217 0 0 0 0 7.333 32 9.103 - 1.767 0 4.642 1.088 0 4.197 17.263 33 23.289 980 4.670 2.520 46 5 1.042 32.552 34 115 14 67 113 0 0 67 376 35 49.330 3.073 9.915 23.456 283 21.335 2.379 4.316 31.084 334 -25 20.088 165.568 36 5.561 2.152 98.511 8.399 23.251 915 0 0 0 10.397 12.259 4.365 1.977 26 348 150 3.649 2.893 0 0 0 1.146 37.032 0 28.960 241.990 6302 37 75 0 476 334 37 -25 25.326 26.223 38 39.004 402.241 125.493 628.209 5.561 32.738 41.155 410.775 127.335 615.681 312.935 60.554 3.876 255.488 127.748 77.178 81.362 474.255 629 93.492 31.503 300.887 586.326 7.060 64.620 10.956 127.378 450.056 5.824 21.543 7.333 17.263 32.552 376 165.568 241.990 26.223 16.102 6.853 14.958 350.113 4.010 39 24.070 13.007 0 138 37.215 40 221 199 0 277 696 41 0 0 0 2.909 2.909 42 24.290 13.206 0 3.324 40.820 REMINDER 43 33 18.923 435 36 905 2.509 22.842 44 5.730 8.923 0 415 15.068 45 33 24.654 9.358 36 1.320 2.509 37.910 Notes: (a) In the Economy part: in normal print the monetary data from the Input-Output Frame; in bold print the data from the income cycle cl osure matrix, and on dark background and white print the accounting balances. (b) In the Environment part: in bold print and shaded background the Environmental Accounts in physical terms, and on dark background and white print the accounting balances. Sources: 1993 System of National Accounts (SNA-93); 1995 European System of Accounts (ESA95) and The Handbook on Social Accounting Matrices and Labour Accounts ; 2003 System of Integrated Economic and Environmental Accounting (SEEA-03). Own elaboration. ENVIRONMENT W a ter consumption Distributed Directly collected To tal Non -continental Residual water reusing, treatment and processing 22.954 Total water used and reused by the economy -37.911 ENVIRONMENT W a ter collection Continental Exploitation account by factors of production catego ries Primary income assignment account by institutional sectors Secondary income distribution account by institutional sectors Net estate variation account by institutional sectors Rest of the world Non -financial assets acquisition account National economy Production account by main activity branches Financial institutions Public administrations Non -financial societies Financial institutions Public administrations Households Households Primary Non residents' internal consumption Labour Taxes Rest of the world TOTAL Secondary income distribution account by institutional sectors Disposable income use account by institutional sectors National economy Goods and services account by products NPISHs Financial institutions Public administrations MCS-ESP-DOM-RAP_pb_2000 Industry and energy Construction Services Households Disposable income use account by institutional sectors NPISHs ENVIRONMENT NP ISHs Households Net estate variation account by institutional sectors Production account by main activity branches Exploitation account by factors of production catego ries Primary income assignment account by institutional sectors Primary Industry and energy Construction Services Capital NPISHs Non -financial societies Non -financial societies Combined origin-destination version at basic prices. Details on four products, four main activity branches, five institutional sectors and the rest of the world. TOTAL Table 3. Spanish Social and Environmental Accounting Matrix. Water resources and Greenhouse effect gases. Year 2000. Current Residents' external consumption Accumulation Non -financial societies Financial institutions Public administrations Goods and services account by prod ucts Centro de Estudios Andaluces 30 Units: millions of euros, millions of water cubic metres and thousands of CO 2 tonnes. Non - financial assets acquisition account Water returns through: leakage, irrigation and sanitation Direct water returns NET FLOWS FROM THE ENVIRON MENT TO THE ECONOMY (-) Greenhouse effect emissions to the national environment Greenhouse effect emissions to the rest of the world's environment 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 1 2.970 23.360 401 2.276 0 7.790 0 946 7.453 45.197 11.903 9 12.078,6 37.699 2 9.155 200.344 35.488 69.807 4.755 92.537 0 47.777 109.254 569.117 1.103 6.563 1.337 194.366 3 212 1.350 28.035 13.937 0 3.177 0 78.791 9 125.511 124 56 19 4.045 4 3.530 65.951 14.986 143.934 103.294 254.883 5.426 26.509 36.058 654.572 2.970 224 1.076,9 54.803 3.198 5 5.561 5.561 812 6 32.738 32.738 4.781 7 3.863 65.563 30.568 212.182 759 312.935 Net taxes on products 8 -390 -1.647 556 10.132 311 39.363 11.594 635 60.554 Other net taxes on production 9 -971 -391 545 3.713 980 3.876 10 20.634 47.713 14.913 172.228 255.488 11 0 0 0 110.510 5.870 4.786 1.064 489 6 5.022 127.748 12 0 0 0 10.553 12.935 26.751 10.666 4.832 63 11.378 77.178 13 0 60.554 3.876 9.915 3.496 2.069 355 189 2 906 81.362 14 312.020 0 0 124.227 9.109 17.811 3.957 2.429 23 4.679 474.255 15 0 0 0 283 73 138 54 25 0 55 629 16 85.868 0 3.120 0 4.486 0 18 93.492 17 13.364 3.778 70 105 14.009 17 160 31.503 18 60.900 18.209 3.443 90.079 126.711 104 1.441 300.887 19 464.314 6.193 13.620 78.859 18.226 910 4.203 586.326 20 509 344 144 817 4.129 205 914 7.060 21 64.620 0 0 0 0 0 64.620 22 10.956 0 0 0 0 0 10.956 23 127.378 0 0 0 0 0 127.378 24 32.738 415.873 -228 1.673 0 0 0 450.056 440 54.118 25 5.824 0 0 0 0 0 5.824 26 15.518 0 0 5.196 0 0 829 21.543 27 6.210 906 217 0 0 0 0 7.333 28 9.103 -1.767 0 4.642 1.088 0 4.197 17.263 29 23.289 980 4.670 2.520 46 5 1.042 32.552 30 115 14 67 113 0 0 67 376 31 49.330 3.073 9.915 23.456 283 21.335 2.379 4.316 31.084 334 -25 20.088 165.568 32 6.193 166.876 18 26.363 5.561 915 10.397 12.259 4.365 1.977 26 348 150 3.649 2.893 0 0 0 0 0 0 241.990 6 302 33 75 0 476 334 37 -25 25.326 26.223 34 45.197 569.117 125.511 654.572 5.561 32.738 312.935 60.554 3.876 255.488 127.748 77.178 81.362 474.255 629 93.492 31.503 300.887 586.326 7.060 64.620 10.956 127.378 450.056 5.824 21.543 7.333 17.263 32.552 376 165.568 241.990 26.223 16.102 6.853 14.958 350.113 4.010 35 22.838 12.344 376 1.657 37.215 36 209 187 4 296 696 37 0 0 0 2.909 2.909 38 23.047 12.531 380 4.862 40.820 REMINDER 39 17.955 785 191 1.370 33 2.509 22.842 40 5.435 8.602 135 896 15.068 41 23.391 9.387 325 2.266 33 2.509 37.910 Notes: (a) In the Economy part: in normal print the monetary data from the Input-Output Fr ame; in bold print the data from the income cycle closure matrix, and on dark background and white print the accounting balances. (b) In the Environment part: in bold print and shaded background the Environmental Accounts in physical terms, and on dark background and white print the accounting balances. Sources: 1993 System of National Accounts (SNA-93); 1995 European System of Accounts (ESA95) and The Handbook on Social Accounting Matrices and Labour Accounts ; 2003 System of Integrated Economic and Environmental Accounting (SEEA-03). Own elaboration. Table 4. Spanish Social and Environmental Accounting Matrix. Water resources and Greenhouse effect gases. Year 2000. ENVIRONMENT W a ter consumption Distributed Directly collected To tal -37.911 ENVIRONMEN ENVIRONMENT Non -continental Residual water reusing, treatment and processing 22.954 Total water used and reused by the economy W a ter collection Continental TOTAL Current Residents' external consumption Accumulation Non -financial societies Financial institutions Public administrations Households NPISHs NPISHs NPISHs Version with four homogeneous activity branches, five institutional sectors and the rest of the world. MCS-ESP-RAH_pb_2000 Primary Production acco unt by homogeneous activity branches Industry and energy Exploitation account by factors of production catego ries Primary income assignment account by institutional sectors Non -financial societies Financial institutions Financial institutions Public administrations Households Public administrations Non -financial societies Non residents' internal consumption Labour Taxes Rest of the world TOTAL Secondary income distribution account by institutional sectors Disposable income us e account by institutional sectors Disposable income use account by institutional sectors Net estate variation account by institutional sectors Rest of the world Non -financial assets acquisition account National economy Non -financial societies Financial institutions Public administrations Households NPISHs Secondary income distribution account by institutional sectors National economy Households Production account by homogeneous activity branches Net estate variation account by institutional sectors Exploitation account by factors of production categories Primary income assignment account by institutional sectors Capital Construction Services Centro de Estudios Andaluces 31 Units: millions of euros, millions of water cubic metres and thousands of CO 2 tonnes. Non - financial assets acquisition account Water returns through: leakage, irrigation and sanitation Direct water returns NET FLOWS FROM THE ENVIRON MENT TO THE ECONOMY (- ) Greenhouse effect emissions to the national environment Greenhouse effect emissions to the rest of the world's environment 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 1 2.782 19.277 401 2.133 0 6.012 0 946 7.453 39.004 12.545 11 12.078,6 37.699 2 7.626 114.519 28.991 58.683 3.609 58.989 0 20.571 109.254 402.241 1.001 6.754 1.337 194.366 3 212 1.350 28.035 13.919 0 3.177 0 78.791 9 125.493 0 0 19 4.045 4 3.154 57.692 13.130 131.522 103.294 253.177 5.426 24.756 36.058 628.209 2.556 88 1.076,9 54.803 3.198 5 5.561 5.561 812 6 32.738 32.738 4.781 7 3.863 65.563 30.568 212.182 759 312.935 Net taxes on products 8 -390 -1.647 556 10.132 311 39.363 11.594 635 60.554 Other net taxes on production 9 -971 -391 545 3.713 980 3.876 10 20.634 47.713 14.913 172.228 255.488 11 0 0 0 110.510 5.870 4.786 1.064 489 6 5.022 127.748 12 0 0 0 10.553 12.935 26.751 10.666 4.832 63 11.378 77.178 13 0 60.554 3.876 9.915 3.496 2.069 355 189 2 906 81.362 14 312.020 0 0 124.227 9.109 17.811 3.957 2.429 23 4.679 474.255 15 0 0 0 283 73 138 54 25 0 55 629 16 85.868 0 3.120 0 4.486 0 18 93.492 17 13.364 3.778 70 105 14.009 17 160 31.503 18 60.900 18.209 3.443 90.079 126.711 104 1.441 300.887 19 464.314 6.193 13.620 78.859 18.226 910 4.203 586.326 20 509 344 144 817 4.129 205 914 7.060 21 64.620 0 0 0 0 0 64.620 22 10.956 0 0 0 0 0 10.956 23 127.378 0 0 0 0 0 127.378 24 32.738 415.873 -228 1.673 0 0 0 450.056 440 54.118 25 5.824 0 0 0 0 0 5.824 26 15.518 0 0 5.196 0 0 829 21.543 27 6.210 906 217 0 0 0 0 7.333 28 9.103 - 1.767 0 4.642 1.088 0 4.197 17.263 29 23.289 980 4.670 2.520 46 5 1.042 32.552 30 115 14 67 113 0 0 67 376 31 49.330 3.073 9.915 23.456 283 21.335 2.379 4.316 31.084 334 -25 20.088 165.568 32 2.094 98.167 8.354 23.697 5.561 915 10.397 12.259 4.365 1.977 26 348 150 3.649 2.893 0 0 0 1.146 37.032 0 28.960 241.990 6 302 33 75 0 476 334 37 -25 25.326 26.223 34 39.004 402.241 125.493 628.209 5.561 32.738 312.935 60.554 3.876 255.488 127.748 77.178 81.362 474.255 629 93.492 31.503 300.887 586.326 7.060 64.620 10.956 127.378 450.056 5.824 21.543 7.333 17.263 32.552 376 165.568 241.990 26.223 16.102 6.853 14.958 350.113 4.010 35 22.838 12.344 376 1.657 37.215 36 209 187 4 296 696 37 0 0 0 2.909 2.909 38 23.047 12.531 380 4.862 40.820 REMINDER 39 17.955 785 191 1.370 33 2.509 22.842 40 5.435 8.602 135 896 15.068 41 23.391 9.387 325 2.266 33 2.509 37.910 Notes: (a) In the Economy part: in normal print the monetary data from the Input-Output Frame; in bold print the data from the income cycle closure matrix, and on dark background and white print the accounting balances. (b) In the Environment part: in bold print and shaded background the Environmental Accounts in physical terms, and on dark background and white print the accounting balances. Sources: 1993 System of National Accounts (SNA-93); 1995 European System of Accounts (ESA95) and The Handbook on Social Accounting Matrices and Labour Accounts ; 2003 System of Integrated Economic and Environmental Accounting (SEEA-03). Own elaboration. ENVIRONMENT W a ter consumption Distributed Directly collected To tal Non -continental Residual water reusing, treatment and processing 22.954 Total water used and reused by the economy Table 5. Spanish Social and Environmental Accounting Matrix. Water resources and Greenhouse effect gases. Year 2000. ENVIRONMENT -37.911 ENVIRONMENT Water collection Continental Version with four homogeneous activity branches, five institutional sectors and the rest of the world. TOTAL Current Residents' external consumption Accumulation Non -financial societies Financial institutions Public administrations Public administrations Non -financial societies NPISHs Households NPISHs NPISHs Primary Industry and energy Construction Production account by homogeneous activity branches Non -financial societies Financial institutions Financial institutions Public administrations Households Non residents' internal consumption Labour Taxes Rest of the world TOTAL Secondary income distribution account by institutional sectors Disposable income u se account by institutional sectors Services MCS-ESP-DOM-RAH_pb_2000 Disposable income use account by institutional sectors Net estate variation account by institutional sectors Rest of the world Non -financial assets acquisition account National economy Non -financial societies Financial institutions Public administrations Households NPISHs Exploitation account by factors of production catego ries Primary income assignment account by institutional sectors Secondary income dis tribution account by institutional sectors National economy Households Production account by homogeneous activity branches Net estate variation account by institutional sectors Exploitation account by factors of production categories Primary income assignment account by institutional sectors Capital Centro de Estudios Andaluces 32 Centro de Estudios Andaluces 33 Centro de Estudios Andaluces 34