1. SEEA Experimental Ecosystem Accounting Overview
Alessandra Alfieri
United Nations Statistics Division

2. Rationale for Experimental Ecosystem Accounting
Envisaged as part of SEEA revision process initiated in 2007 under the management of the Committee of Experts on Environmental-Economic Accounting
Complements SEEA Central Framework
Not intended to be an international statistical standard but initial conceptual framework for accounting for ecosystem assets and associated services from which testing and research can be undertaken

3. Blending underlying concepts
Conceptual model is ecosystem accounting formed from established concepts in
Ecology
Ecological economics
National accounts
Statistical measurements

4. Why an accounting approach?
Accounting is funded on defined relationships between stocks and flows
The conceptual relationships and associated measurement boundaries are present in physical and monetary terms
Derivation of aggregates is an outcome of defined relationships and use of common measurement units
Within measurement boundaries the accounts are comprehensive and internally consistent

5. Basic Accounting Model
Stocks = Ecosystem Assets
Spatial area
Fixed characteristics (e.g., slope, altitude)
Variable characteristics (e.g., land cover, biodiversity)
Flows
Intra-ecosystem (within ecosystem)
Inter-ecosystem (between ecosystems)
Ecosystem services (to people)

6. Basic Accounting Model
Ecosystem asset (spatial area)
Ecosystem asset (spatial area)
Exchanges of products & social interactions
Economic & other human activity
Economic & other human activity
Human impacts
Human impacts
Ecosystem services
Ecosystem services
Ecosystem processes
Ecosystem processes
Ecosystem characteristics
Intra-ecosystem flows
Intra-ecosystem flows
Ecosystem characteristics
Inter-ecosystem flows

7. Model related to flows of ecosystem services
Individual & societal wellbeing
Benefits
SNA & non-SNA
Human inputs (e.g. labour, produced assets)
Ecosystem services
Ecosystem processes
Ecosystem characteristics
Intra-ecosystem flows
Inter-ecosystem flows
ECOSYSTEM ASSET

8. Ecosystem assets Two perspectives on environmental assets
Individual environmental assets
Timber resources
Aquatic resources
Mineral & energy res
Soil resources
Land
Water resources
Ecosystem assets
“Combinations of biotic communities and their abiotic environment functioning together in a spatial area”
- excludes mineral & energy resources
Bio-physical environment

9. Ecosystem Asset Measures
Capacity of ecosystem asset to generate ecosystem services
Expected ecosystem service flows (for a given basket of ecosystem services)
Ecosystem condition (quality of ecosystem characteristics relative to reference condition)
Ecosystem extent (spatial area/size of ecosystem)

10. Spatial Area Representation
Ecosystem Accounting Unit
LCEU type A
BSU
LCEU type C
LCEU type B
LCEU type A

11. Key Considerations Multi-disciplinary nature
Accounting approach benefits
Physical and monetary accounting
Complements SEEA Central Framework
Continued research and testing needed
Potential to meet policy demands

12. Multi-disciplinary nature
Conceptual model in ecosystem accounting formed from established concepts in
Ecology
Economics
National accounts
Statistical measurement
Inputs from many disciplines in drafting
Cooperation among disciplines necessary in testing and research
Important role for National Statistical Offices

13. Accounting Approach Benefits
Broad coverage related to defined set of components
Comprehensive (not selective) measurement within boundaries
Integrated and coherent relationships between stocks and flows
Basis for organizing information
Potential for aggregation and consistent time series

14. Physical and Monetary Accounting
Physical accounting relevant and important in assessment of changes in ecosystems
May be sufficient for many purposes
Monetary accounting allow the linkages of the physical flows with the monetary flows
Valuation remains challenging but it is important to clarify valuation principles of SNA and beyond

15. Complements SEEA Central Framework
Compilation of land accounts is a building block for ecosystem accounting
Measurement of individual assets inform ecosystem conditions and services
Combined presentations
Link information on environmental pressures (e.g. flows of natural inputs of water and energy and flows of residuals of air emissions and waste) to environmental impacts
Link responses (environmental protection expenditures, taxes and subsidies) to ecosystem changes

16. Continued Research and Testing Needed
Conceptually sound framework, providing broad platform for research & testing
Aspects requiring further research
Ecosystem degradation
Valuation approaches for accounting purposes
Need for testing across different ecosystems and countries
Delineation of spatial units
Classifications (spatial areas, ecosystem services)
Selection of indicators
Accounting tables and aggregation methods

17. Potential to Meet Policy Demands
Framework for assessing environmental impact of economic activity
Can assist in answering key policy questions (e.g. trade-off analysis)
Integrated, multi-disciplinary framework suited to analysis of cross-cutting policy issues
Potential basis for monitoring international processes
Potential to scale to local, national and global levels

18. Proposed Next Steps Research agenda implementation
Testing in countries
Formation of expert group
Three areas of research
Physical ecosystem accounting
Monetary ecosystem accounting
Communication and dissemination