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Article
Publication date: 24 April 2007

Elzbieta Broniewicz

The paper aims to review the concept of the environmental protection expenditure account (EPEA). It recommends its application in the decision‐making process in the area of…

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Abstract

Purpose

The paper aims to review the concept of the environmental protection expenditure account (EPEA). It recommends its application in the decision‐making process in the area of environmental management.

Design/methodology/approach

The review of the environmental protection expenditure account is based on surveys conducted in several old and new European Union member nations.

Findings

The EPEA elements, i.e. production of environmental services, environmental protection expenditure and financing of environmental protection, have been presented in certain EU countries but results of the analyses were not used for the assessment or elaboration of environmental policy.

Practical implications

This paper presents several examples of the application of the environmental protection expenditure account in the environmental management process and in sustainable development.

Originality/value

The proposal of the EPEA application can be used by general administration for the improvement of environmental management activities.

Details

Management of Environmental Quality: An International Journal, vol. 18 no. 3
Type: Research Article
ISSN: 1477-7835

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