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This lecture covers the fundamental purpose of environmental accounts at FSO, focusing on the integration of environmental and economic statistics for analysis. It explains the principles of physical inputs and outputs, the objectives of producing economic and environmental information, and the position of these accounts in the statistical system. The lecture also delves into the international context, developments at UNO, and the specificities for Switzerland, emphasizing the importance of circular material use. It discusses indicators, methodological approaches, and results related to material flows, waste treatment, and the circular economy, providing insights into the challenges and strategies for sustainable resource management.