CREEA report: Recommendation of terminology, classification, framework of waste accounts and MFA, and data collection guideline
Schmidt J H, Merciai S, Delahaye R, Vuik J, Heijungs R, de Koning A, Sahoo A (2012)
Deliverable 4.1 of the EU FP7-project CREEA
Excerpt of executive summary
The system boundaries, definitions and classifications recommended by the System of Environmental-Economic Accounts (SEEA) with regard to material flows and especially solid waste are presented. The SEEA provides an internationally agreed conceptual framework to measure the interactions between the economy and the environment and the state of the environment (United nation et al, 2003). Alignment between the SEEA and the CREEA database will increase the usability of the database, espically by national statistical institutes. Alignment can be achieved by directly implementing classifications recommended by SEEA, such as ISIC (Industries) and CPC (products). In other cases alignment with the SEEA terminology can be obtained using conversion or bridge tables.
The applied terminology and framework for MFA and waste accounts in the CREEA project is described in detail. The overall framework for MFA is physical supply-use tables (PSUT) following the same product and activity classification as the monetary supply-use tables (MSUT) in the CREEA project.
Product balance is achived as: supply of products plus imported products which is equal to use of products plus capital formation plus final use plus export of products.
In order to obtain activity balances for the physical supply and use of mass flows some additional inputs and outputs to and from the economy are needed. These are inputs of natural resources and materials for treatment, and outputs of emissions, stock additions and materials for treatment.
PSUTs are constructed in a determined accounting period, usually one year, and for a given geographical area, typically a country.