Abstract
Sustainable development is by definition a multidimensional concept linking environmental, economic and social aspects. The central element of a shift to a sustainable development is the definition of target values defining society’s preferences for the different aspects of sustainability, in particular the social preferences for natural elements. The definition of these target values can by no means be restricted to pure scientific work. In contrary, a co-operation of science and political decision processes is needed to achieve “procedural rationality”. Complex systems, uncertainties, etc., delimit the role of science and statistics to the provision of indicators which can and should be used as an input to the political bargaining processes. The quantitative results of scientific models and statistical measurements must be interpreted as representations of possible margins for the manoeuvre to sustainable development. Bringing together scientific, social, and economic considerations in real time, as a sort of interdisciplinary dialogue, social learning and conflict resolution process, provides a basis for prioritizing and revising actions in the environmental domain. Goal functions, target values, scientific models and statistical indicators are closely connected elements in the processes leading to an evolution of societies. Based on these theoretical fundaments the German Federal Statistical Office has developed the framework for an Environmental Economic Accounting System. The objective is to add meaningful modules to the traditional System of National Accounts which are designed to quantify the external (environmental) effects of economic activities.
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