With the increasing growth of economic activities and environmental pollutants caused by them, it is necessary for accounting to play its role in planning to reduce the damage caused by such pollutants to nature, the realization of which has emerged in a new branch of accounting called environmental accounting. Environmental accounting is one of the satellite accounts in the system of national accounts and includes a set of rules that improve the ability of the accounting system to identify, record, and report the effects of environmental degradation and pollution. Its purpose is to provide information that can help managers evaluate performance, make decisions, and manage. Optimal management of environmental costs leads to better implementation of environmental management and has important benefits for community health, reducing social costs and increasing economic efficiency. The importance of this issue caused the UN Statistics Commission to approve the central framework of this accounting system in its 43rd session as the first international statistical standard for environmental-economic accounting to be implemented with a flexible and sector-by-sector approach. Subsequently, the central framework of this accounting system was produced and published by several international organizations related to the United Nations, and utilization of this framework by the countries was also emphasized. Consequently, in order to get acquainted with this accounting system and use it, the translation of this collection was put on the agenda of the SRTC, according to the needs of the Statistics Center of Iran. The book has been translated by Faride Dibaee and Nader Hakimipour