SEEA Experimental Ecosystem Accounting: 
                             
                             
                   Technical Recommendations 
                             
                             
                             
                             
                  Consultation Draft – December 2015 
                             
                             
                             
                             
                             
         Prepared as part of the joint UNEP / UNSD / CBD project on Advancing 
               Natural Capital Accounting funded by NORAD 
                             
                       
                       Preface / Foreword 
                        
                       Key points 
                               Description of project and broad motivation (in addition to SDGs) 
                               Status of SEEA EEA TR in relation to SEEA EEA, to Global Strategy 
                               Process for developing SEEA EEA TR incl expert forum 
                               Links to other materials for testing of SEEA EEA 
                               Next steps at international level 
                               Connection to national work – implementation frameworks/plans, diagnostic tools, 
                                SEEA Implementation Guide,  
                        
                        
                                                           
                                                                         ii 
         Acknowledgements 
          
         To be drafted by UNSD 
                       
                           iii 
                                                                        Contents 
                         
                        Preface / Foreword                                                                                        ii 
                        Acknowledgements                                                                                          iii 
                        Contents                                                                                                  iv 
                        List of abbreviations and acronyms                                                                        viii 
                         
                        1. Introduction                                                                                           1 
                                  1.1 Definition and role of ecosystem accounting                                                 1 
                                  1.2 Scope and purpose of SEEA EEA Technical Recommendations                                     2 
                                            1.2.1 Connection to the SEEA EEA                                                      2 
                                            1.2.2 Connection to other materials                                                   3 
                                            1.2.3 Audience for the Technical Recommendations                                      4 
                                            1.2.4 The scope of the Technical Recommendations                                      4 
                                  1.3 Links between the Technical Recommendations and other initiatives                           5 
                                            1.3.1 International and national initiatives                                          5 
                                            1.3.2 Corporate initiatives                                                           6 
                                  1.4 Structure of the Technical Recommendations                                                  7 
                                   
                        2. Main aspects of ecosystem accounting                                                                   8 
                                  2.1 Introduction                                                                                8 
                                  2.2 The SEEA EEA model and key accounting principles                                            8 
                                            2.2.1 The ecosystem accounting model                                                  8 
                                            2.2.2 Assets and services                                                             10 
                                  2.3 The steps in compiling ecosystem accounts                                                   10 
                                            2.3.1 Introduction                                                                    10 
                                            2.3.2 Summary of compilation steps                                                    12 
                                            2.3.3 Key considerations in compiling ecosystem accounts                              14 
                                            2.3.4 What constitutes ecosystem accounting?                                          16 
                                   
                        3. Spatial infrastructure and definition of units for ecosystem accounting                                17 
                                  3.1 Introduction                                                                                17 
                                  3.2 The framework for delineating spatial areas for ecosystem accounting                        18 
                                            3.2.1 Ecosystem units (EU)                                                            18 
                                            3.2.2 Basic spatial units (BSU)                                                       20 
                                            3.2.3 Geographical aggregations                                                       22 
                                  3.3 Data sources, classifications and methods for delineating spatial units                     24 
                                  3.4 Key issues and challenges in delineating spatial units for ecosystem accounting             25 
                                  3.5 Recommendations                                                                             26 
                                                                              iv