Environmental accounting
A system approach to environmental
information
United Nations Statistics Division
Outline
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SEEA and supporting suite of publications
SEEA and the system approach
SEEA and the ecosystem approach
SEEA and the DPSIR framework
SEEA and the FDES
The SEEA and supporting suite of
publications
Energy balances
Other water statistics
SEEA
Systems frameworks
SEEA-W
SEEA-E
Output
frameworks
Input
frameworks
Cross
functional
frameworks
Intermediate frameworks
e.g. IRWS
e.g. IRES
Compilation Material
Compilation Material
ISIC, CPC, Asset Classification, Class. of
Environmental Activities, Class. of Physical Flows etc
Data
Data Quality Assessment Frameworks
Metadata and documentation (e.g. SDMX)
The SEEA and the system
approach
• Systems can be represented as a series of stocks and flows
• The system approach is used by
– the System of National Accounts
– the System of Environmental and Economic Accounting (SEEA)
• The SEEA is a multipurpose system for measuring:
– The interactions between the economy and the ecosystems
• e.g the flow accounts
– The interactions within the environment/ecosystems (natural processes)
• e.g. asset accounts - changes in stocks (due to human activities and natural
causes)
– The state of the environment, including quality
• e.g. asset accounts – land use/land cover accounts, water asset accounts,
forest accounts
• The SEEA organises information in terms of stocks and flows
SEEA and the system approach
Data Producers
NSOs,
Environment agencies and others
Environment/
Ecosystems
Economy
Satellite
SNA
vs System approach
SEEA
Stocks
&
Flows
e.g. Finance Ministry
Data users
Greater spatial &
temporal disaggregation
Environment agencies and others
SEEA and the system approach
Data Producers
NSOs,
Environment agencies and others
Environment/
Ecosystems
Economy
Satellite
SNA
vs System approach
SEEA
Stocks
&
Flows
Greater spatial &
temporal disaggregation
A majority of
measurement and
methodological issues
have been resolved
Significant
measurement and
methodological
issues remain
There is a significant
body of accounting
practice
There is much less
accounting practice
e.g.
classification
of ecosystems
services,
quality
accounts
SEEA and the system approach
Data Producers
NSOs,
Environment agencies and others
Environment/
Ecosystems
Economy
Satellite
SNA
vs System approach
SEEA
Stocks
&
Greater spatial &
temporal disaggregation
Flows
Classifications
SNA2008/SEEA-2003
Produced assets
Cultivated biological
resources
 e.g. Timber
•Non-produced assets
•Non-cultivated
•e.g. Timber
Ecosystems approach
While the
Terrestrial
classifications differ,
they cover the same
Forest
information in some
Forestland
Timber (from cultivated cases e.g. timber
and non-cultivated)
Other services
SEEA and the system approach
Data Producers
NSOs,
Environment agencies and others
Environment/
Ecosystems
Economy
Satellite
SNA
vs System approach
SEEA
Stocks
Human capital
&
Flows
Social capital
Greater spatial &
temporal disaggregation
Human capital and
social capital are not
addressed by either
the SNA or the SEEA
Is it necessary to have both “E”s in
the SEEA acronym?
System of
EnvironmentalEnvironmental
Economic
Accounting
SEEA and the DPSIR framework –
climate change
Use as sink, extraction,
Economic activity and
population growth
e.g. National accounts,
energy flow accounts,
agricultural accounts,
land use / cover acc’s
harvest, or catch of natural
resources,
e.g. Air emission accounts, flows
of carbon
Pressure
Driving force
Response
Money spent to protect the environment
e.g. Env. protection expenditure accounts (incl.
mitigation/adaptation exp), env. goods and
services sector, env. taxes, env. subsidies,
emission permits
The physical quantity of
resources, the quality of the
environment and the size
and extent of ecosystems
and areas
e.g. Asset acc’s including
land use and land cover
acc’s
State
Impact
Depletion and degradation of the
environment
e.g. Water acc’s, forest acc’s, fisheries
acc’s, land and ecosystem acc’s
Framework for the Development of
Environment Statistics (FDES)
• The FDES is intended to be a conceptual
framework to define the scope of environment
statistics
• It has been suggested that the SEEA can not
handle:
– Social links (these are not covered by either the SNA or SEEA)
– Natural processes (methods and practice lacking)
– Issues of environmental quality (methods and practice lacking)
• As consensus emerges, natural processes and
environmental quality can be covered by the
system approach and SEEA standard accounts
Conclusions
• SEEA is the conceptual framework for environmental
information – system approach
• SEEA and FDES are complementary and not competing
frameworks
– FDES to communicate/disseminate the information to fit the
needs of different audience/uses
– Ecosystem approach is consistent with the SEEA
– SEEA multi-purpose statistical framework for organizing
environmental information
– Categories and variables should be seen in the context of the
entire system – i.e. system approach
– The development of environment statistics and accounts should
be a staged approach
For more information
• Contact us: seea@un.org
• See the UNSD website:
• http://unstats.un.org/unsd/envaccounting/default.asp
– Environmental Accounting Archive (Includes national and international
examples)
• http://unstats.un.org/unsd/envaccounting/ceea/archive/Introduction.asp
– Towards the revision of the SEEA
• http://unstats.un.org/unsd/envaccounting/seearev/
– The London Group
• http://unstats.un.org/unsd/envaccounting/ceea/default.asp
– The United Nations Committee on Environmental and Economic
Accounts (UNCEEA)
• http://unstats.un.org/unsd/envaccounting/londongroup/