Overview of the System of Environmental-

Economic Accounting (SEEA)

Julian Chow
United Nations Statistics Division
Natural Capital Accounting –
balancing the book of natural capital

Assets Services Economy and well-

being
Regeneration

Waste & degradation

System of Environmental-Economic
Accounting (SEEA)
• The SEEA Central Framework
was adopted as an international
statistical standard by the UN
Statistical Commission in 2012
• The SEEA Experimental
Ecosystem Accounting
complements the Central
Framework and represents
international efforts toward
coherent ecosystem accounting
The SNA and SEEA: Systems of
integrated information
 National wealth
SEEA • National Balance
Stocks (P & Q) Sheet
Environment • Resource life
Minerals & energy • “Critical” Natural
Land, Soil Capital
Timber Flows (P & Q)
Aquatic Materials
Other biological
Minerals & energy Energy Benefits/Costs
Water Water • SNA:
Ecosystems + Ecosystem Contribution of
conditions services Economy natural inputs to
Production economy (rent)
Consumption • Depletion,
Accumulation degradation
Imports adjusted net
Exports savings
• Non-SNA:
Contribution of
Mitigate & natural inputs to
Manage (P) well being
• Externalities
Protection $ (health, poverty)
Goods & Services
Taxes & subsidies
 One Environment: Two perspectives
Individual Ecosystems: Biotic
environmental and abiotic elements
assets & resources: functioning together:

Timber
Water Forests
Soil Lakes
Fish Cropland
Wetlands

SEEA Central SEEA Experimental Together, they provide

Framework (SEEA_CF) Ecosystem Accounting the foundation for
starts with economy and (SEEA-EEA) starts with measuring the
links to physical ecosystems and links relationship between the
information on natural their services to environment, and
assets, flows and economic and other economic and other
residuals human activity human activity
 SEEA
SEEA-CF • Assets • Minerals & Energy, Land, Timber, Soil,
(Central Framework) Water, Aquatic, Other Biological
• Physical flows • Materials, Energy, Water, Emissions,
Effluents, Wastes
• Monetary flows • Protection expenditures, taxes &
subsidies

SEEA Water; Add sector detail As above for

SEEA Energy; • Water
SEEA Agriculture, • Energy
Forestry and Fisheries • Agricultural, Forestry and Fisheries

SEEA-EEA Adds spatial Extent, Condition, Ecosystem Services,

(Experimental detail and Thematic: Carbon, Water, Biodiversity
Ecosystem Accounting) ecosystem
perspective
 SEEA-CF – Asset accounts
Assets (=stocks; physical and
monetary)
• Opening balance; additions;
removals. Closing balance
> Mineral and energy
resources
> Land, Forest
> Soil
> Timber
> Aquatic resources
> Other biological resources
> Water
Source: Statistics Canada
 General structure of the physical account for environmental
assets (physical units)
  Mineral & energy Land (incl. Soil resources Timber resources Aquatic resources Water resources
resources forest land)

        Cultivated Natural Cultivated Natural  

Opening stock of resources Yes Yes Yes Yes Yes Yes Yes Yes
Additions to stock of resources                
Growth in stock na Yes* Soil formation Growth Natural Growth Natural Precipitation
growth growth

Soil deposition Return flows

  Discoveries of new stock Yes na na na na Yes* Yes* Yes*

Upwards reappraisals Yes Yes Yes* Yes* Yes* Yes* Yes Yes*

  Reclassifications Yes Yes Yes Yes Yes Yes Yes Yes

Total additions to stock
Reductions in stock of resources                
Extractions Extractions na Soil extraction Removals Removals Harvest Gross catch Abstraction

  Normal reductions in stock na na Erosion Natural Natural Normal Normal Evaporation

losses losses losses losses
Evapotranspiration

Catastrophic losses Yes* Yes* Yes* Yes Yes Yes Yes Yes*
  Downwards reappraisals Yes Yes Yes* Yes* Yes* Yes* Yes Yes*
Reclassifications Yes Yes Yes Yes Yes Yes Yes na
  Total reductions in stock                
Closing stock of resources Yes Yes Yes Yes Yes Yes Yes Yes
SEEA-CF – Physical flow accounts
Physical flows
• Supply/use of materials
(extract  consume)
• Material flows (through
economy) to final demand (e.g.,
GHGs)
> Water supply/use
> Energy supply/use
> Residuals
> Air emissions
> Water emissions
> Wastes (generated and
used/recycled)

Source: Statistics Denmark

SEEA-CF – Environmental activity accounts

Environmental activities
• Expenditures on protection,
management and regulation
> EPE: Environmental protection
expenditures (demand side)
> EGSS: Environmental goods and
services sector (supply side)
> Resource use and management
> Environmentally-related
payments by & to government
(fines, fees, taxes, subsidies,
concession payments)

EGSSs in Netherlands
Source: Statistics Netherlands
Ecosystem Accounting model
 Broad steps in ecosystem accounting
a. Physical Accounts

Ecosystem thematic accounts: Land, Carbon, Water, Biodiversity

Supporting information: Socio-economic conditions and activities, ecological production functions
Tools: classifications, spatial units, scaling, aggregation, biophysical modelling
Source: Official statistics, spatial data, remote sensing data

b. Monetary Accounts

Supporting information: SNA accounts, I-O tables

Tools: Valuation techniques
 International bodies for SEEA
United Nations Committee of Experts on Environmental Economic Accounting
(UNCEEA)
The governing body for the mainstreaming and implementation of the SEEA. Established by the UN Statistical
Commission at its at its 36th Session in 2005.
Chair: Bert Kroese, Statistics Netherlands || Secretariat: UNSD

Technical Committee of the SEEA Technical Committee of the SEEA

Central Framework Experimental Ecosystem Accounting

London Group on Environmental Economic Accounting

Forum of Experts on SEEA Experimental Ecosystem Accounting

Status of SEEA implementation
Status of SEEA Implementation (2014) • Global Assessment on Environmental
35 Economic Accounting 2014
31
30
> 84 countries responded
> 54 countries have an SEEA program
25 23

20 • Accounts most commonly compiled;

15 > Air Emissions, Material Flows, Energy
12
(due to Eurostat legislation)
10

5 3 • Priorities accounts going forward;

0 > Developed Countries: Energy, EPEA
Countries with an SEEA Countries planning an SEEA
programme programme and EGSS
> Developing Countries: Energy, Water
Developed Developing and Environmental Taxes and
Subsidies
THANK YOU
seea@un.org