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Aguado & Echebarría (2004AGUADO, I.; ECHEBARRÍA, C. El gasto medioambiental en las comunidades autónomas y su relación con la agenda local 21: estudio mediante el empleo del análisis de correspondencias. Estudos Geográficos, n.65, v.255, p.195-228, 2004.) |
Analyses of environmental budget expenditures per capita in Spain and examines the relation between the destination of public funds and the implementation of Agenda 21. Identifies a low destination of EPE. |
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Barry & Convery (2002BARRY, C.P.; CONVERY, F.G. The policy relevance on environmental protection expenditure accounting. European Environment, v. 12, p.291-301, 2002.) |
Generates data on EPE in Ireland, in the public and private sectors in 1998, which represents less than 1% of the GDP. Discusses the relation among environmental expenses and sectors competitiveness. |
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Borinelli et al. (2011BORINELLI, B.; TRIDAPALLI, J. L.; CAMPOS, M. F. S. S.; CASTRO, C. D. Gastos públicos em meio ambiente no Estado do Paraná: uma análise exploratória para o período de 2002 a 2009. Revista de Políticas Públicas, São Luís, v.15, n.1, p. 99-108, 2011.) |
Conducts analyses on EPE in Paraná. Resources allocation decreased more than the total budget cut, in the period of 2002 to 2009. Need of higher and stable budgets for financing the environmental policies in Brazil. |
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Bueno, Oliana & Borinelli (2013BUENO, W.; OLIANA, F.; BORINELLI, B. O estudo do gasto público em meio ambiente. Economia e Região, v.1, n.1, p.118-133, 2013.) |
Investigates the quality of the environmental public policies, verifying the relation among the amount dedicated and what is demanded by environmental issues. Concludes that the EPE are influenced by other policies. |
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Cáceres (2014CÁCERES, V.L. El gasto público ambiental de la província de Buenos Aires, Argentina (1997-2012). Revista ABRA, v.34, n.49, p.1-24, 2014.) |
Analyses EPE from 2007 to 2012, in Argentina. Concludes that those decreased in 2011 due to economic and political issues and little relevance is given to environmental promotion and education activities. |
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Carneiro (2008CARNEIRO, P.E.A. Modelo de mudanças climáticas com gastos públicos. Contexto Internacional, v.30, n.1, p.49-88, 2008.) |
Discusses the relation among climate change and federal public expenses with Environmental Management in Brazil from 2000 to 2006. Economic and physical structures determine the EPE and environmental impacts in Brazil. |
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Carneiro, De Moura & Neto (2013CARNEIRO, A.F.; DE MOURA, A.V.; NETO, S.C.G. Análise da função de despesa Gestão Ambiental nos municípios de Rondônia. Rev. de Estudos Contábeis, v.4, n.7, p.77-97, 2013.) |
Verifies the municipal EPE allocation of Rondonia State. The authors evidenced temporal and quantitative irregularity in resources allocation. |
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Cruz, Marques & Ferreira (2009CRUZ, C. F. da.; MARQUES, A. L.; FERREIRA, A. C. de S. Informações ambientais na contabilidade pública: reconhecimento de sua importância para a sustentabilidade. Sociedade, Contabilidade e Gestão, Rio de Janeiro, v. 4, n. 2, p. 7-23, 2009.) |
Analyses the information on environmental management susceptible to be pointed out in public accounting and budgetary reports. Concludes that the Brazilian public accounting presents a narrow approach on the environmental subject. |
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Dantas et al. (2014DANTAS, M.K. et al. Análise dos gastos públicos com gestão ambiental no Brasil. Revista de Gestão Social e Ambiental, v.8, n.3, p.52-68, 2014.) |
Analyses the Brazilian EPE from 2004 to 2011 and compare them with China and European Union. Brazilian expenses are incipient and, if compared to international levels, unrepresentative. |
| Fulai (1997) |
Suggests a framework to support decision making, monitoring and assessment of EPE. Highlights the need of this orientation due to the low level of environmental investment in the countries. |
| Guandalini, Borinelli & Godoy (2013) |
Analyses the EPE of Brazilian capitals from 2002 to 2010. Although capitals are responsible for an important share of environmental expenses, these have decreased and are concentrated in the richest regions of the country. |
| Guimarães, Carneiro & Dowell (1992) |
It analyses EPE in São Paulo based on balance sheet of indirect and direct management bodies, from 1986 to 1990, and verifies a low level of resources. Indicates reviewing the Brazilian public accounting for better coordination and transparency. |
| Gupta, Miranda & Parry (1995) |
Discusses the impact of expenses allocation on the environmental field. Reforms in the expenses policy and the evaluation of environmental impact of the capital expenses are instruments that generate guidance for sustainable development. |
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Halkos & Paizanos (2013HALKOS, G. F.; PAIZANOS, E. A. The effect of government expenditure on the environment: an empirical investigation. Ecological Economics, v. 91, p. 48-56, 2013.) |
Investigates the impact of EPE, in terms of pollutants emissions, in 77 countries among 1980 and 2000. Expenses negatively affect emissions per capita and policy impact varies according to the income level. |
| Jasch (2003) |
Reviews accounting principles and procedures for environmental management. Exposes a basis to be followed by governments interested in promoting environmental accounting, on private and public sectors. |
| Kumar & Managi (2009) |
Explores the role of compensation mechanisms in provisioning the environmental services responsible for cross-border benefits. Intergovernmental fiscal transfers constitute a viable incentive option to help with internalizing the indirect effects of providing environmental public goods. |
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Leipert & Simonis (1988LEIPERT, C.; SIMONIS, U.E. Environmental Damage - Environmental Expenditures: Statistical Evidence on the Federal Republic of Germany. Int. Journal of Social Economics, v.15, n.7, p.37-52, 1988.) |
Analyses how EPE are embedded in public accounting and suggests the integration of monetary and non-monetary data. Environmental damage is higher than expenses with environmental protection in Germany. |
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Marinoni et al. (2012MARINONI, O.; HEYENGA, S.; BRIDGEN, A.; ARCHER, A.; HIGGINS, A. Spending environmental expenditure more effectively: a case study from Brisbane, Australia. Environmental Modeling & Assessment, v. 17, p. 315-324, 2012.) |
Develops a cost-utility analysis to determine best options for a water quality project. The methodology generated an increase in the efficiency of environmental investments. It is indicated to support decision making in other projects to maximize the aggregated utility in environmental terms, maintaining the budget constraint. |
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Oyola (2006OYOLA, L.M. El gasto público en médio ambiente: un análisis comparativo del caso de España y Andalucía. Revista de Estudios Andaluces, n.26, p.123-148, 2006.) |
Analyses the evolution of EPE in Spain and in Andalucía from 1987 to 2004. Notices an increase on national environmental expenses and in Andalucía, although the amount is incipient, its growth follows the rise of national expenses. |
| Palacín, Pro & Gass (2005) |
Poses a system of accounts for assessment of commercial and environmental effects of public expenses with mitigation of forest fires in Mediterranean. Suggests that given the extensive human use and the high volume of woody vegetation, the administration achieved success with its project. |
| Pearce & Palmer (2001) |
Authors suggest that there is no evidence that EPE negatively impact both economic growth and competitiveness. Reliability and availability of environmental data is an obstacle for deeper political analyses. |
| Prates & Serra (2009) |
Through panel data, among 2002 and 2004, the authors assessed the influence of EPE in the deforestation of Amazon region in Para, and concluded that they are less expressive. Authors question if the financial resources are being properly coordinated in the region. |
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Soukopová & Bakoš (2010SOUKOPOVÁ, J.; BAKOŠ, E. Assessing the efficiency of municipal expenditures regarding environmental protection. Env. Economics and Invest. Assessment, v. 3, p. 107-119, 2010.) |
Applies an assessment methodology of municipal EPE in Czech Republic, between 2001 and 2008. Analysing the efficiency of public expenses is a complex task due to the monetization of the variables and the influence of external variables in decision making. |
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Soukopová & Bakoš (2013______.Environmental protection expenditure: ex-post evaluation. Social Science Research Network 2274453, p.1-25, 2013.) |
Presents a methodology to monitor and assess expenses efficiency in environmental protection of municipalities involved in the Environment Ministry of Czech Republic. The results show the actual state of expenses and points out some possibilities for improvement. |
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Tridapalli et al. (2011TRIDAPALLI, J. P.; BORINELLI, B.; CAMPOS, M. F. S. S.; CASTRO, C. de. Análise dos gastos ambientais no setor público brasileiro: características e propostas alternativas. Revista de Gestão Social e Ambiental, São Paulo, v. 5, n. 2, p. 79-95, 2011.) |
Theoretical review on the ways to analyse EPE applied in national and international works, aiming to emphasize the relevance of advancements in this field. |
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Vincent et al. (2002VINCENT, J. R.; ADEN, J.; DORE, G.; ADRIANI, M.; RAMBE, V.; WALTON, T. Public environmental expenditures in Indonesia. Bulletin of Indonesian Economic Studies, v. 38, n.1, p.61-74, 2002.) |
Analyses EPE in Indonesia from 1994 to 1999. Shows a significant decrease during the period of economic crisis, being this reduction superior to what is observed in other social areas, as well as in other Asian countries. |
| Wakin et al. (2013) |
Analysed the EPE of Brazilian federal bodies from 2002 to 2011. The results demonstrated an increase in EPE, but with a representative decrease since the expenses growth did not accompanied the increase in total expenses. |
| Wissmann et al. (2013) |
Assessed the behaviour of inhabitant’s number, waste generation per capita, current revenues and EPE, and the objective to reduce the environmental impact of waste generation and destination. EPE showed a higher increase than revenues. |
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Young & Roncisvalle (2002YOUNG, C. E. F.; RONCISVALLE, C. A. Expenditures, investment and financing for sustainable development in Brazil. Serie medio ambiente y desarrollo. U.N. Comisión Económica para América Latina y el Caribe (CEPAL). Santiago: United Nations Publications, 2002.) |
Research on the evolution of Brazilian environmental financing features among 1992 and 2001, identifying the resources flow in the different governmental levels, besides estimating the expenses with environmental proceedings executed by the private sector and investment funds. |
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Young (2005YOUNG, C.E.F. Financial mechanisms for conservation in Brazil. Conservation Biology, v.19, n.13, p.756-761, 2005.) |
Analyses the financial mechanisms for conservation activity in Brazil. Results indicate restricted budgets due to macroeconomic constraints and positive signals of new economic instruments to finance these activities; however, initiatives in the country that coordinate them will need to define common goals and priorities. |
