Material and energy flow analysis in Germany — accounting framework, information system, applications

It is no longer a matter of dispute that material and energy flows are important factors in environmental policy, both for the diagnosis of environmental problems and for the development of corresponding corrective measures. We are therefore required to observe these flows and to quantify their scope, their trends, etc. in order to manage them better.1 There is thus agreement on the principle. However, the proposals differ vastly in detail. The broad spectrum of material balance sheets, product line analyses, eco-balance sheets, etc. indicates that various analyses have very different subjects and purposes. It is not the purpose of this chapter to give a complete overview of the different approaches. Most of the activities in this field are geared to individual cases, be they products, activities or regions. We are, however, faced with the question which material and energy flows are important when taking, as in German Environmental—Economic Accounting (GEEA), a macroscopic view of the inter-relationship between the environment and the economy. A brief review reveals the great variety of distinguishing criteria: