With respect to the growing economic activities and environmental pollutants emitted by them, accounting needs to play its role in planning to reduce the losses caused by these pollutants to nature and accordingly has emerged in the new branch of accounting titled environmental accounting.
Environmental accounting is among satellite accounts in the national accounting system and encompasses a set of rules that improve the capability of the accounting system to identify, record and report the effects resulting from environmental degradation and pollution. It aims to provide information that can help managers in evaluating performance, decision making and management. The optimal management of environmental costs will lead to better environmental management and provide important benefits to the health of the community and cut social costs and increase economic efficiency.
. The importance of this issue has led the United Nations Statistical Commission to adopt System of Environmental - Economic Accounting (SEEA) SEEA Central Framework as the first international statistical standard for environmental-economic accounting for implementation with a flexible approach as section-by-section at its Forty-Third Session and subsequently, the Central Framework of the Accounting System was developed and published by several UN-related agencies, and the emphasis was placed on the use of this Framework by the countries
Therefore, in order to introduce the system of accounting and its use, its translation into Persian was included in the working programme of the Statistical Research and Training Centre (SRTC) upon request of the Statistical Centre of Iran.
The SEEA Central Framework comprises six chapters: “Introduction”, “Accounting structure”, “Physical flow accounts”, “Environmental activity accounts and related flows”, “Asset accounts”, and “Integrating and presenting the accounts”.