Extending the application of integrated environmental and economic accounts from the national to the local level of government serves several purposes. They can be used not only as an instrument for communicating on the state of the environment and reporting the results of policies, but also as an operational tool - for setting the objectives and designing policies - if made available to the local authorities who have responsibility over the administration of natural resources, land use and conservation policies. The aim of the paper is to test the feasibility of applying hybrid flow accounts at the intermediate and local government levels. As an illustration, NAMEA for air emissions and wastes is applied to a Region, a Province and a Municipality, thus covering the three nested levels of local government in Italy. The study identifies the main issues raised by multi-scale environmental accounting and provides an applied discussion of feasible solutions.
Keywords: Air pollution; Environmental accounting; Local government; Multi-scale assessment; NAMEA; Q53; Q56; Waste.
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