Alexandra A. Lyapina Thematic and Extended Accounts and Sustainable Development

DOI: 10.38050/2078-3809-2024-16-4-70-85

Abstract

The relevance of the article is dictated by the interest from the user community for more detailed statistical data that address their specific needs. If the creation and development of national accounting was largely due to the need to overcome economic difficulties, then the growing trend of building satellite accounts (thematic and extended accounts) was caused by the need to overcome environmental and social problems.

The purpose of the article is to obtain ideas about modern methodological approaches to the development of macroeconomic accounts and indicators that reflect social and environmental factors. This article is based on documents and materials on national accounts, environmental and economic accounting, and guidelines for compiling satellite accounts.

The first part of the article examines the requests of information users from various special fields, related to sustainable development, and analyzes the relationships between different methodologies. The second part of the article discusses the practice of constructing satellite accounts and the possibilities of classifying the corresponding methodologies.

Keywords: sustainable development, system of national accounts (SNA), welfare, human capital, assets, natural resources.

JEL: C82, Q5.

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