Preprint Article Version 1 Preserved in Portico This version is not peer-reviewed

Modelling the Integrated Environmental Accounting for Marine Protected Areas: The Case of Porto Cesareo Marine Protected Area (Italy)

Francesca Visintin
ORCID logo ,
Elisa Tomasinsig
* ,
Maurizio Spoto
,
Francesco Marangon
ORCID logo ,
Paolo D'Ambrosio
,
Luciana Muscogiuri
,
Sergio Fai
,
Stefania Troiano
Version 1 : Received: 21 July 2022 / Approved: 22 July 2022 / Online: 22 July 2022 (11:43:53 CEST)

A peer-reviewed article of this Preprint also exists.

Visintin, F.; Tomasinsig, E.; Spoto, M.; Marangon, F.; D’Ambrosio, P.; Muscogiuri, L.; Fai, S.; Troiano, S. Assessing the Benefit Produced by Marine Protected Areas: The Case of Porto Cesareo Marine Protected Area (Italy). Sustainability 2022, 14, 10698. Visintin, F.; Tomasinsig, E.; Spoto, M.; Marangon, F.; D’Ambrosio, P.; Muscogiuri, L.; Fai, S.; Troiano, S. Assessing the Benefit Produced by Marine Protected Areas: The Case of Porto Cesareo Marine Protected Area (Italy). Sustainability 2022, 14, 10698.

Abstract

The article focuses on the integrated environmental accounting model called 'eValue', developed for protected areas and applied in the research programme coordinated by the Italian Ministry of the Environment and aimed at implementing an environmental accounting system for Italian Marine Protected Areas (MPAs). eValue adopts a cost-benefit analysis approach. Financial accounting based on costs and revenues is integrated with environmental accounting, which reflects environmental costs and environmental revenues, i.e. environmental benefits. The environ-mental costs assess the impacts related to human activities in the MPA expressed by calculating the carbon footprint and the environmental benefits of the marine ecosystem services calculated by applying monetary valuation techniques. The values thus estimated flow into the annual flow account, where the value produced (or consumed) by the MPA is estimated by difference. The eValue model was applied to the Porto Cesareo MPA (Italy). eValue showed that the annual benefit-cost ratio reaches a value of 3.4. Furthermore, the ratio of net benefit to public funding is 3.7, completely covering the amount of public transfers and thus summarizing the MPA overall value for money.

Keywords

Environmental Accounting; Life Cycle Assessment; Marine Ecosystem Service; Indicators; Cost Benefit Analysis; Porto Cesareo Marine Protected Area; CICES

Subject

Business, Economics and Management, Economics

Copyright: This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

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