Documento(s) 2 de 3

• Analyze a number of Costa Rica's natural resources in physical terms and assign them an economic value;
• Treat natural resource assets consistently with other tangible capital so that resource depletion is treated as capital consumption;
• Adjust conventional national accounts accordingly.

The first step in the study, conducted from 1989-91, was to develop physical resource accounts for each sector based on available data. These accounts were designed to record and identify the sources of either an increase in or depletion of the stock. The second step was to assign economic values to the resources using appropriate economic evaluation principles which allowed for the availability or unavailability of data. The physical accounts and economic values were then combined and aggregated at the national level. Finally, the completed natural resource accounts were used to adjust the conventional national income aggregates to arrive at a net, rather than a gross, national product. For example, the results of the study estimate that, when resource depletion is taken into account, the net national product in the fisheries sector between 1982 and 1987 was on average 51% of gross national product (GNP). However, when resource depletion is not taken into account, the net national product in fisheries constitutes a higher percentage of GNP. 
 
The Costa Rican natural resource accounting study represents a substantial advance over previous efforts. New techniques, such as remote sensing and satellite imaging, were used to estimate changes in forest cover, mangrove area, and other land uses. Both the data and analysis of the physical accounts were detailed and systematic. The economic analysis also represented a significant methodological advance, in that it used new bio-economic models for fisheries accounts, and assigned consumptive versus non-consumptive use values for mangrove accounts. 
 
The results confirmed that the national accounting system in Costa Rica is inadequate in its treatment of natural resources. The lack of knowledge within both the private and public sectors of the many secondary values of natural resources results in the wasteful destruction of important environmental assets. The methodology developed in this study is useful in confronting economic development issues realistically. 
 
These studies can be performed at the national or regional level, provided that basic information on economic parameters is available. As well, sectoral studies can be carried out to integrate environmental and economic policies. 

Impact

• Further research - The Tropical Science Center, Costa Rica's National University, and the Central Bank of Costa Rica have been involved in a follow-up project, which began in 1995, that uses the United Nations Integrated Environmental Economic Accounting handbook as a general framework. The aim of this project is to construct separate "satellite environmental accounts", rather than to "adjust" conventional national accounts, according to the co-ordinator, Gerardo Castro Secades. The focus is on continental water resources and defence expenditures. To date, the researchers have created a water resources balance sheet and an estimate of public sector defence expenditures for the years 1991 to 1995. The project is currently stalled due to lack of funding. 

Dr. Raul Solorzano 
Ministry of Environment and Energy 
Conservation Areas National System 
Human Resources 
San Jose, COSTA RICA 
Tel: (506) 283-7580 
Cellular: (506) 284-9707 
Fax: (506) 283-7118 
E-mail: solorza@ns.minae.go.cr 

Resources
Publications: 

IDRC. "ECONOMICAL ISSUES " from the RIO+5 Forum, 19 June 1997.

Repetto, R.; Magrath, W.; Wells, M.; Beer, C.;  Rossini, F. 1989. Wasting assets: national resources in the national income accounts. World Resources Institute, Washington, DC. 

Repetto, R. June 1992. Accounting for environmental assets. Scientific American, pp. 94-100. 

Solorzano, R.; de Camino, R.; Woodward, R.; Tosi, J.; Watson, V.; Vasquez, A.; Villalobos, C.; Jimenez, J.; Repetto, R.; Cruz, W. 1991. Accounts overdue: natural resource depreciation in Costa Rica. Tropical Science Centre, San Jose, Costa Rica, and World Resources Institute, Washington, DC, USA. 

Wealth of Nature. The Economist, January 18, 1992. 67 pp. 

International organizations: 

World Resources Institute 
1709 New York Avenue, NW 
Washington, D.C. 20006, USA 
Tel: 202-638-6300 
Fax: 202-638-0036 
E-mail: lauralee@wri.org 
Web site: http://www.wri.org/wri/ 

See especially Chapter 7 - Basic economic indicators, from World Resources 1996-97: a guide to the global environment (http://www.wri.org/wri/wr-96-97/ei_txt1.html) 
 
United Nations Environment Programme (UNEP) 
Box 30552 
Nairobi, KENYA 
Tel: (254 2) 62 1234 
Fax: (254 2) 226 890 
E-mail: Webmaster@unep.ch  
Web site: http://www.unep.ch/ 

United Nations Development Programme (UNDP) 
Washington, D.C. Liaison Office 
1775 K Street, N.W., Suite 420 
Washington D.C. 20006, USA 
Tel: (202) 331-9130/31 
Fax: (202) 331-9363 
E-mail: webmaster@undp.org 
Web site: http://www.undp.org/ 

Documento(s) 2 de 3