| Sumario: | This document presents a bibliographic review about the main methods of economic valuation of Environmental Goods and Services (EGS) analyzing their benefits, their limiting factors and their harmonization with the environmental accounting subset. Throughout this document, we try to answer the next questions: Why is it important to value the ecosystems? What role does this accounting subset play in the discussion about the ecological crisis? To carry out this study, we used a methodology based on the identification, validation and analysis of original scientific sources, recorded in structured reading sheets, and the formation of categories of analysis. The results show that EGSs are susceptible to be valued economically despite the imperatives of the economic theory; we could also see that the comprehensive assessment method is better placed in the accounting principles. In this regard, this environmental accounting subset comes out as a vital tool for the costs and benefits analysis while incorporating measures and valuations of environmental costs into the dynamics of decision-making. Thanks to its instrumental and logical power, this subset facilitates the abstraction of relationships between nature and companies.
|
|---|
Biblioteca Digital de Vanguardia