1996 Volume 24 Pages 125-131
Integrated Environmental Accounting System (IEAS) are Applied on the Basin of Lake-Biwa and Yodo River embodying environmental linkage and depletion of environmental resources. Firstly, several proposals and practices of environmental accounting are surveyed for reviewing and most simple set of core and satellite account sub-systems is formulated for the pilot simulation in the basin. Secondly, cross-boundary environmantal load repercussion, due to increasing economic and environmantal linkage, are counted for 1975 and 1990 by using embodied environmental load analysis on the formulated framework of environmental accounting. The results of the study are as follows, firstly the ratio of so-called eco-margin, which implies monetarily evaluated environmantal degradation, to gross regional product, has decreased from 0.57% in 1975 to 0.14% in 1990, secondly economic activities beyond regions had shadow effects to local environmantal change each other, thirdly in spite of eco-margin in Osaka balanced to that in Siga, the difference of embodied load between them has increased. Finally this pilot study shows wide scope of possible usefulness in budgeting environmental dependence and respnsibility of each region in Environmantal Accounting System.