مجلة الاقتصاد والمالية
Volume 12, Numéro 2, Pages 433-445
2026-06-01

Assessing The Extent Of Environmental Accounting Implementation Under The System Of Environmental-economic Accounting (seea): An Analytical Study Of International Experiences

Authors : Abderrahim Mouna Ahlam . Sahnoune Nassim .

Abstract

This study seeks to assess the extent to which countries are committed to implementing environmental accounting under the System of Environmental-Economic Accounting (SEEA), as it represents a reference framework developed by the United Nations for measuring the relationship between the economy and the environment. The study adopts a descriptive analytical approach, based on the United Nations Global Assessment Report, which covers 120 countries. The findings of the study revealed differences among countries in their commitment to implementing environmental accounting under the SEEA. These differences are attributed to disparities in human capacities and financial resources among countries.

Keywords

Environmental Accounting ; System of Environmental-Economic Accounting ; Seea ; Central Framework ; Ecosystems.