The objective of this work is to prepare environmental balance sheets of countries based on the scenarios for climate change and global warming indicated by the Intergovernmental Panel on Climate Change (IPCC) of the United Nations (UN). We consider the stock of forest resources and the residual balance between emission and capture of carbon or greenhouse gases (GHGs) estimated for each country in 2020 and 2050, according to the two editions (A1B1 and A2B2) of the Special Report on Emission Scenarios (SRES). The study is multidisciplinary in nature, involving concepts from the areas of climate change biology, energy, geoscience, economics and accounting. The last discipline was used to delineate the research subject and served as a method, by means of the Inquired Balance Sheet technique, to measure and classify environmental assets, liabilities and net equity. We selected a sample of seven countries, the four leading developing countries (Brazil, Russia, India and China-the
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