Standards concordance
This explorer answers “where is this standard implemented in the guidance?” and, equally, where the guidance adapts or departs from it. Each row names the standard locator and states how the circular follows, modifies, or declines that treatment. Rows are authored in each circular’s frontmatter.
The concordance is limited to the statistical standards and classifications in the vocabulary (SNA 2025, SEEA CF, SEEA EA, IUCN GET, ECT, CPC, ISIC). Policy and disclosure frameworks — COFOG, TNFD, GBF, SDG 14, Sendai, IHO S-100, SEEA-Oceans — are not mapped here even where a circular discusses them.
Three released circulars are intentionally unmapped because they implement no statistical standard: TG-0.3 (acknowledgements), TG-0.4 (structure of the guidance), and TG-0.5 (navigating the guidance). Withheld circulars (TG-3.12–3.15 and all of Section 5) contribute no rows by design.
69 of 72 released circulars carry authored implements data (262 rows).
TG-0.3, TG-0.4 and TG-0.5 are unmapped by design (administrative and navigational). Remaining gaps are unconfirmed treatments, not a claim that those circulars implement nothing.
262 rows
| Relation | Standard locator | Circular | Guidance sections |
|---|---|---|---|
| Implements | SNA 2025: SNA 2025 para 35.63 and Chapters 2, 34 and 35. The circular locates ocean accounts as a thematic application of the 2025 SNA, including natural capital as natural resources plus ecosystem assets, depletion as a cost of production, and NDP as the conceptually preferred growth measure (Annex 4, para A4.10). | TG-0.1 General Introduction to Ocean Accounts | §3.6 |
| Adapts | SEEA Central Framework: SEEA CF para 2.102 and Section 5.9. It treats individual ocean environmental assets and physical flows through PSUTs (Chapters 3–4) while excluding the ocean water body as an environmental asset, and it carries the cultivated-versus-wild aquatic resource split into the Ocean Accounts Framework. | TG-0.1 General Introduction to Ocean Accounts | §3.6 |
| Adapts | SEEA Ecosystem Accounting: SEEA EA ecosystem assets as spatially defined units, with condition measured against a reference condition (para 5.69). The circular organises marine and coastal accounts around ecosystem extent, condition and services rather than only individual resources, noting three-dimensional delineation as the marine adaptation. | TG-0.1 General Introduction to Ocean Accounts | §3.6 |
| Implements | Ecosystem Condition Typology: SEEA EA Ecosystem Condition Typology (three groups, six classes). Section 3.5 specifies ECT as the organising structure for marine condition variables relative to a natural or undegraded reference condition. | TG-0.1 General Introduction to Ocean Accounts | §3.5 |
| Implements | SNA 2025: SNA 2025 Chapter 38 and para 13.20 (production boundary). The circular specifies ocean economy accounts as thematic accounts extracted from supply and use tables, treats depletion as a cost of production, and applies the SNA rule that wild-fish growth under quota is not production. | TG-0.2 Overview of Relevant Statistical Standards | §3.1 |
| Implements | SEEA Central Framework: SEEA CF paras 5.75–5.83 (physical depletion) and Table 5.1 (reappraisals versus discoveries). It sets the aquatic-resource asset account, the cultivated/natural split, PSUTs for marine harvests and residuals, and the rule that the ocean water body itself is not an environmental asset. | TG-0.2 Overview of Relevant Statistical Standards | §3.2 |
| Implements | SEEA Ecosystem Accounting: SEEA EA Chapters 3–7 (physical accounts as statistical standard) and Chapters 8–11 (valuation as principles-level). It specifies the five ecosystem account types, seabed-based delineation of shelf assets, and discount-rate selection at paras 10.36–10.42 as compiler guidance rather than a GOAP-prescribed rate. | TG-0.2 Overview of Relevant Statistical Standards | §3.3 |
| Implements | IUCN Global Ecosystem Typology: IUCN Global Ecosystem Typology as the SEEA EA reference classification. Section 3.5 locates marine and transitional biomes (for example M1.3 coral reefs, MFT1.2 mangroves, M1.1 seagrass) as the ecosystem-type vocabulary for ocean extent accounts. | TG-0.2 Overview of Relevant Statistical Standards | §3.5 |
| Implements | ISIC: ISIC Rev.5 (with Rev.4 correspondence where not yet adopted). The circular identifies ocean-characteristic activities at Division 03 (fishing and aquaculture), Division 50 (water transport) and Class 5222 (incidental water-transport services), and records remaining marine gaps such as offshore renewables. | TG-0.2 Overview of Relevant Statistical Standards | §3.5 |
| Implements | CPC: CPC Version 3.0. It specifies ocean-characteristic products at Division 04 (fish and other fishing products, wild versus farmed), Division 21 (processed fish), and Divisions 65 and 67 (water transport and port services) for supply and use tables. | TG-0.2 Overview of Relevant Statistical Standards | §3.5 |
| Implements | SEEA Central Framework: SEEA CF para 5.420 (aquaculture as cultivated biological resources), paras 5.1–5.2 (environmental assets), and the physical-depletion definition. The glossary adopts those locators as the canonical ocean-account terms for cultivated versus wild aquatic resources, environmental assets, and depletion. | TG-0.6 Glossary of Key Terms | §3 |
| Implements | SEEA Ecosystem Accounting: SEEA EA para 1.1 (ecosystem accounting), para 6.4 (ecosystem services), paras 5.36–5.43 (reference condition) and paras 5.44–5.58 (condition indicators). Definitions of ecosystem asset, extent, condition, services and Basic Spatial Units follow those paragraphs, with BSU depth layers noted as a GOAP convention. | TG-0.6 Glossary of Key Terms | §3 |
| Implements | SNA 2025: SNA 2025 para 35.24 (natural capital) and the NDP treatment of depletion as a cost of production. The glossary aligns 'natural capital', 'Net Domestic Product' and 'Net Ocean GVA' with that framing, distinguishing ecosystem assets from SNA-core produced assets. | TG-0.6 Glossary of Key Terms | §3 |
| Implements | Ecosystem Condition Typology: SEEA EA Ecosystem Condition Typology (three groups, six classes). The glossary entry for ECT, together with abiotic/biotic and condition-variable terms, is the publication's alignment to that typology. | TG-0.6 Glossary of Key Terms | §3 |
| Implements | IUCN Global Ecosystem Typology: IUCN Global Ecosystem Typology. The glossary defines GET as the international ecosystem-type classification used for ecosystem accounting, and points ecosystem-type entries to that standard. | TG-0.6 Glossary of Key Terms | §3 |
| Implements | SEEA Ecosystem Accounting: SEEA EA para 2.86 (six data-quality dimensions). The circular applies relevance, timeliness, accuracy, coherence, interpretability and accessibility, plus institutional-environment quality, as the quality framework for ocean accounts. | TG-0.7 Quality Assurance Principles | §3.2 |
| Implements | SEEA Ecosystem Accounting: SEEA EA paras 2.90–2.94 (four categories of uncertainty). It specifies how compilers document physical-measurement, valuation, ecosystem-dynamics and future-price uncertainty in ocean accounts. | TG-0.7 Quality Assurance Principles | §3.4 |
| Implements | SEEA Ecosystem Accounting: SEEA EA para 2.95 (documentation of scope, definitions, methods and assumptions). Section 3.5 maps those four documentation categories onto GSBPM phases for compiled ocean accounts. | TG-0.7 Quality Assurance Principles | §3.5 |
| Adapts | SEEA Ecosystem Accounting: SEEA EA Implementation Guide and Chapters 14–15 staged compilation. The readiness rubric and three-phase pathway treat SEEA EA extent accounts as the spatial entry point, and they score maturity against progressive SEEA implementation rather than a full-framework first compilation. | TG-0.8 Implementation Readiness Assessment | §3.2.1 |
| Implements | SEEA Central Framework: SEEA CF / ocean-economy satellite accounting as Entry point 1. Where SNA infrastructure is strong, the circular sequences ocean economy disaggregation from national accounts before ecosystem accounts. | TG-0.8 Implementation Readiness Assessment | §3.2.1 |
| Adapts | SNA 2025: Strategy for Implementing 2025 SNA (scoping, adaptation, estimation, follow-up). The four-level readiness scale and phased pathway are aligned to that staged SNA implementation model. | TG-0.8 Implementation Readiness Assessment | §3.1.2 |
| Implements | IUCN Global Ecosystem Typology: SEEA EA paras 3.27–3.34 (IUCN GET level 3 as default spatial reference). Extent-account data infrastructure is specified at Ecosystem Functional Group; coarser resolution is treated as insufficient for SEEA-compliant extent accounts. | TG-0.8 Implementation Readiness Assessment | §3.3.2 |
| Implements | SNA 2025: SNA 2025 production boundary. The circular requires ocean-economy categories 1–4 (SNA-comparable) to be reported separately from categories 5–7 (values outside the production boundary or already counted), so that the two are never added into a single national-accounts aggregate. | TG-1.0 Ocean Accounting and the Blue/Ocean Economy | §3.3 |
| Implements | SNA 2025: SNA 2025 natural capital (environmental assets and ecosystem assets) as sovereign wealth. Section 3.8 places monetary ecosystem asset accounts, compiled as NPV of expected service flows, on sovereign balance sheets for fiscal policy, blue-bond evidence and fiscal-risk assessment. | TG-1.1 OA and National Budget Processes | §3.8 |
| Implements | SEEA Central Framework: SEEA CF supplementary-account treatment of depletion. Until the SNA 2025 transition completes, net ocean GVA is presented as a supplementary measure distinct from official GDP/NDP, not as an adjustment to headline national accounts. | TG-1.1 OA and National Budget Processes | §3.4 |
| Implements | SNA 2025: SNA 2025 Chapter 38 thematic accounts. The ocean economy thematic account is specified as a rearrangement within the SNA integrated framework (not a boundary expansion) for budget presentation of ocean GVA, employment and exports. | TG-1.1 OA and National Budget Processes | §3.3 |
| Implements | SEEA Ecosystem Accounting: SEEA EA para 4.15 (extent accounts in area units). MSP cross-tabulations of ecosystem type by use designation are compiled in hectares, not BSU counts, so that planning maps remain reconcilable with the extent account. | TG-1.2 OA and Marine Spatial Planning | §3.3 |
| Implements | SEEA Ecosystem Accounting: SEEA EA Chapter 4 (extent) and Chapter 5 (condition). MPA designation uses extent-by-protection-status cross-tabs and ECT-based condition at designation, rather than a separate conservation accounting standard. | TG-1.3 OA and Marine Spatial Management (including MPAs) | §3.2 |
| Implements | IUCN Global Ecosystem Typology: IUCN GET marine and transitional functional groups (M1.1 seagrass, M1.3 photic coral reefs, MFT1.2 mangroves, and related shelf types). Each BSU in the MPA accounting area is attributed to a GET type before coverage gaps are calculated. | TG-1.3 OA and Marine Spatial Management (including MPAs) | §3.2 |
| Implements | SEEA Ecosystem Accounting: SEEA EA para 10.15 (ecosystem enhancement) and para 10.21 (ecosystem degradation). Effectiveness monitoring records condition change as enhancement or degradation, and it does not split anthropogenic from natural drivers unless attribution is reliable. | TG-1.3 OA and Marine Spatial Management (including MPAs) | §3.4 |
| Implements | SEEA Central Framework: SEEA CF physical supply and use tables for residual flows. Integrated coastal management uses PSUTs to attribute land-based nutrient, sediment and other pressures to marine receiving environments. | TG-1.4 OA and Sustainable Ocean Planning | §3.1 |
| Implements | SNA 2025: SNA 2025 para 35.12 (natural capital as natural resources plus ecosystem assets). Extended ocean balance sheets used in trade-off planning record produced assets and natural capital in one wealth frame so that conversion or depletion of natural capital is visible. | TG-1.4 OA and Sustainable Ocean Planning | §3.3 |
| Implements | SNA 2025: SNA 2025 Annex 4, para A4.59 (depletion as a cost of production). Fisheries net-income indicators treat depletion of wild stocks alongside depreciation; countries still on SNA 2008 record the same figures as supplementary entries. | TG-1.5 OA and Fisheries Management | §3.3 |
| Implements | SEEA Central Framework: SEEA CF paras 5.441–5.452 (resource rent) and paras 4.178–4.180 (permits to use environmental assets). Quota decisions monetise the physical aquatic-resource account at unit resource rent, using ITQ prices only as a cross-check, not as the sole stock value. | TG-1.5 OA and Fisheries Management | §3.4 |
| Implements | SEEA Ecosystem Accounting: SEEA EA para 5.126 (condition accounts as an input to environmental impact assessment). Baseline EIA uses extent, condition (ECT characteristic classes) and service-flow accounts as the structured pre-project state rather than ad hoc survey alone. | TG-1.6 OA and Environmental Impact Assessment | §3.1 |
| Implements | SEEA Central Framework: SEEA CF Chapter 3 and para 3.88 (emissions and residual flows). Cumulative and pollution assessment structures project loadings in PSUT form so that EIA residuals can enter national physical flow accounts. | TG-1.6 OA and Environmental Impact Assessment | §3.4 |
| Implements | SNA 2025: SNA 2025 Chapter 35, para 35.115 (multiple-capitals baseline) and para 35.122 (green finance). MDB appraisal uses structured ocean accounts as the common baseline for sustainability, risk and use-of-proceeds verification. | TG-1.7 OA and Multilateral Development Finance | §3.1 |
| Implements | SEEA Ecosystem Accounting: SEEA EA exchange values versus welfare values (Chapter 8; para 12.18). Project CBA for MDBs uses welfare values as the primary test and exchange values from the accounts as the reconcilable baseline, without mixing the two in one total. | TG-1.7 OA and Multilateral Development Finance | §3.2 |
| Implements | SEEA Ecosystem Accounting: SEEA EA para 9.31. PES contract payments are not used as observed prices for ecosystem services in the accounts, because many payments are income support or restoration funding rather than a price for a specific service. | TG-1.8 OA and Project-Level Finance | §3.3 |
| Implements | SNA 2025: SNA 2025 paras 35.120–35.127 (sustainability-linked debt as supplementary 'of which' items). Blue bonds and related instruments are monitored inside the financial accounts framework rather than as a separate ocean finance standard. | TG-1.8 OA and Project-Level Finance | §3.1 |
| Implements | SEEA Ecosystem Accounting: SEEA EA para 10.77–10.78 (market versus social discount rates). When monetary valuation is used, compilers apply social rates to collective ocean services (coastal protection, carbon) and document sensitivity; the circular does not prescribe a single GOAP rate. | TG-1.9 Safe Usage of Monetary Valuation | §3.1.2 |
| Implements | SEEA Ecosystem Accounting: SEEA EA Chapters 8–11 as internationally recognised principles, not an adopted statistical standard. Decision-makers are told to treat account monetary values as exchange values, never as welfare totals, and never as a licence to substitute money for the ecosystem. | TG-1.9 Safe Usage of Monetary Valuation | §3.3 |
| Implements | SEEA Ecosystem Accounting: SEEA EA valuation method hierarchy by proximity to observed transactions (directly observed prices through simulated expenditures). The circular states what weight each level will bear in a contested decision and which methods are inadmissible as account entries. | TG-1.9 Safe Usage of Monetary Valuation | §3.4 |
| Implements | SEEA Ecosystem Accounting: SEEA EA para 14.28 (one coherent database serving multiple monitoring frameworks). Planning integration maps MEA and SDG reporting obligations onto shared account entries so that one compilation programme serves several commitments. | TG-1.10 OA and National Planning Integration | §3.3 |
| Implements | SEEA Ecosystem Accounting: SEEA EA Table 4.1 (extent) and Table 5.1 (condition). Corporate impact templates populate TNFD/ESRS-style metrics from those account tables; the circular does not implement TNFD, IFRS or CSRD themselves. | TG-1.11 Ocean Accounts and Private Sector Decision-Making | §3.3.4 |
| Adapts | SEEA Central Framework: SEEA CF Chapter 4 (environmental activity accounts; CEPA and CReMA). A public-expenditure tag passes the purpose test when the stated purpose is protection, restoration or sustainable management in those classes; the tag itself is a GOAP assembly, not an adopted standard. | TG-1.12 OA and Blue Tagging of Public Expenditure and Finance | §3.3 |
| Implements | SEEA Ecosystem Accounting: SEEA EA linear transformation for condition indicators. Compilers normalise marine condition variables onto a 0–1 scale with Indicator = (Variable − L) / (U − L), and an inverse-polarity form for pollutants, as the default transformation. | TG-2.1 Aggregate Biophysical Indicators of Environmental State | §3.4.1 |
| Departs from | SEEA Ecosystem Accounting: categorical step deduction for pH in place of the linear transformation. Equal pH intervals are not equal condition change, so the circular replaces the linear formula with Indicator = 1.00 − (0.10 × n) for 0.05-unit steps below the reference pH. | TG-2.1 Aggregate Biophysical Indicators of Environmental State | §3.4.1 |
| Departs from | SEEA Ecosystem Accounting: SEEA EA para 5.73 — policy targets as reference conditions. Section 3.4.1 permits a policy target as U; where that is applied to a natural ecosystem, compilers must record it as a departure from Table A5.2.1, because such targets may not fully reflect the conceptual basis for a reference condition. | TG-2.1 Aggregate Biophysical Indicators of Environmental State | §3.4.2 |
| Departs from | SEEA Ecosystem Accounting: SEEA EA para 5.87 — aggregation across fundamentally different ecosystem types. Primary outputs are condition indices by IUCN GET realm; a cross-realm combined index is allowed only with documented purpose and limitations, which the circular treats as going beyond the para 5.87 caution. | TG-2.1 Aggregate Biophysical Indicators of Environmental State | §3.6.4 |
| Implements | Ecosystem Condition Typology: Ecosystem Condition Typology classes for marine condition variables. Table 1 maps the six ECT classes to marine examples and data sources used when selecting and grouping condition variables before the 3.4.1 transformation. | TG-2.1 Aggregate Biophysical Indicators of Environmental State | §3.1.1, §3.4.1 |
| Implements | SEEA Ecosystem Accounting: SEEA EA para 11.4 — share of economy-wide value added dependent on ecosystem services. Macro-dependency indicators are framed as the share of value added that relies on marine and coastal ecosystem services, complementary to SNA production-boundary output. | TG-2.2 Macro-economic Dependencies on Ocean Ecosystems | §3.1 |
| Implements | SNA 2025: SNA 2025 Chapter 6 GDP–GVA bridge. Ocean economy contribution uses GVA at basic prices as the default denominator, with GDP = GVA + taxes on products − subsidies on products when reporting against headline GDP or SDG 14.7.1. | TG-2.2 Macro-economic Dependencies on Ocean Ecosystems | §3.3 |
| Implements | ISIC: ISIC Rev. 4 ocean-related industries for the ocean GDP share. Compilers identify ocean industries, apply ocean ratios to mixed classes, and extract GVA by ISIC (including the narrower 0311/0321/1020/tourism subset for SDG 14.7.1). | TG-2.2 Macro-economic Dependencies on Ocean Ecosystems | §3.3 |
| Implements | SEEA Ecosystem Accounting: SEEA EA para 13.88 ocean economy as the contribution of ocean-related activities to the national economy. The circular compiles that contribution from SUTs and then maps named ISIC sectors to the ecosystem services they depend on. | TG-2.2 Macro-economic Dependencies on Ocean Ecosystems | §3.3, §3.4 |
| Implements | ISIC: ISIC Rev. 4 ocean employment tiers. Direct employment is compiled from marine fishing (0311), marine aquaculture (0321) and coastal tourism shares; water transport (ISIC 50) is assigned to the secondary (ocean-operating) tier rather than ecosystem-dependent employment. | TG-2.3 Social and Livelihood Dependencies on Ocean Ecosystems | §3.2.1 |
| Implements | SNA 2025: SNA 2025 Chapter 16 labour concepts. Employment-quality indicators use SNA employment status, compensation of employees, and the formal/informal distinction as compiled in ocean social accounts. | TG-2.3 Social and Livelihood Dependencies on Ocean Ecosystems | §3.2.4 |
| Implements | SEEA Ecosystem Accounting: SEEA EA Table 6.3 biomass provisioning. Nutritional dependency indicators measure the welfare use of fish biomass provisioning services recorded in the ecosystem service accounts. | TG-2.3 Social and Livelihood Dependencies on Ocean Ecosystems | §3.3.1 |
| Implements | SEEA Ecosystem Accounting: SEEA EA Table 6.3 storm mitigation / coastal protection and Chapter 7 SPA–SBA. Coastal protection is compiled as a service flow from the service-providing ecosystem asset (SPA) to the service-benefiting area (SBA), with avoided-damage valuation per Chapter 9 rather than as a freestanding livelihood index. | TG-2.3 Social and Livelihood Dependencies on Ocean Ecosystems | §3.4.1 |
| Adapts | SEEA Ecosystem Accounting: Illustrative (1 − o × p × q) composite where SBA data are unavailable. The circular allows a transitional exposure composite but requires it to be flagged and migrated to SEEA EA service-flow accounting, so it is not a substitute for the SPA/SBA entry. | TG-2.3 Social and Livelihood Dependencies on Ocean Ecosystems | §3.4.4 |
| Adapts | SEEA Ecosystem Accounting: SEEA EA Table 6.3 reference list of ecosystem services. Marine provisioning, regulating and cultural indicators are selected from that list (Table 1), with additional Table 6.3 services included where nationally material. | TG-2.4 Environmental (including Ecosystem) Goods and Services | §3.1.1 |
| Implements | SEEA Central Framework: SEEA CF EGSS and paras 4.100–4.105 on ancillary production. Ocean EGSS indicators identify CEPA/CReMA activities and record primary and secondary environmental output, while ancillary production stays inside the producing industry’s intermediate consumption. | TG-2.4 Environmental (including Ecosystem) Goods and Services | §3.2.2 |
| Implements | SNA 2025: SNA exchange values (values at which items are or could be exchanged for cash). Monetary ecosystem-service entries use exchange values aligned with national accounts, not welfare values that include consumer surplus. | TG-2.4 Environmental (including Ecosystem) Goods and Services | §3.10.1 |
| Implements | SEEA Ecosystem Accounting: SEEA EA five-level valuation preference order (directly observed prices through expected/simulated expenditures). Compilers work down the hierarchy for marine services and exclude welfare methods (consumer surplus, unadjusted stated preference, non-use values) from account entries. | TG-2.4 Environmental (including Ecosystem) Goods and Services | §3.10.2 |
| Adapts | SEEA Ecosystem Accounting: Replacement cost routed to preference Level 5 unless an equivalent structure has actually been built. For ocean protection, a hypothetical seawall or constructed wetland is treated as expected/simulated expenditure rather than revealed cost. | TG-2.4 Environmental (including Ecosystem) Goods and Services | §3.10.2 |
| Implements | SNA 2025: SNA 2025 Chapter 38 thematic accounts and the production (value-added) approach to GDP. Ocean economy structure is compiled by rearranging items within the national accounts so industry GVA can be identified; the expenditure approach is not used for sector composition. | TG-2.5 Structure and Function of the Ocean Economy | §3.1 |
| Implements | ISIC: ISIC Rev. 4 ocean industry composition. Fully, substantially and partially ocean-related classes (e.g. 03, 50, 06, 1020, 3011, coastal 5510) are grouped and their output, GVA and employment shares reported. | TG-2.5 Structure and Function of the Ocean Economy | §3.2 |
| Implements | SNA 2025: SNA 2025 paras 13.26 and 15.137 — net value added after depreciation and depletion of non-produced natural resources. Net ocean GVA deducts fisheries, seabed-mineral and related depletion so extractive ocean GVA is not read as a gross growth signal. | TG-2.5 Structure and Function of the Ocean Economy | §3.4 |
| Implements | SNA 2025: SNA 2025 Chapter 15 supply and use tables (paras 15.9, 15.130–15.139). Structural indicators are derived from the ocean-economy SUT compiled in TG-3.3 (ISIC concordance, ocean ratios, Ocean Economy Direct GVA). | TG-2.5 Structure and Function of the Ocean Economy | §3.7 |
| Implements | SNA 2025: SNA 2025 Chapter 11 GFCF and residence/economic-ownership rules for ships and offshore structures. Ocean investment is attributed to the resident unit that bears the risk and reward of the asset, not the flag of registration, including for ABNJ-related activity (para 35.129). | TG-2.6 Ocean-related Investment | §3.1 |
| Adapts | SEEA Central Framework: SEEA CF paras 4.62–4.88 Environmental Protection Expenditure Account. Public ocean-protection indicators adapt EPEA categories (current and capital expenditure, primary-purpose classification) to marine protection and resource-management outlays. | TG-2.6 Ocean-related Investment | §3.2 |
| Implements | SNA 2025: SNA 2025 Table 35.3 and para 35.125 — ESG/green finance as supplementary ‘of which’ items. Blue bonds and related instruments are compiled inside the financial accounts with metadata on taxonomy, verification and stock versus flow, not as a parallel system. | TG-2.6 Ocean-related Investment | §3.4 |
| Implements | ISIC: ISIC ocean industries for GFCF extraction. Compilers pull the GFCF column for ocean and mixed classes from national SUTs, applying TG-3.3 ocean ratios with an explicit caveat that output-based ratios may misstate capital intensity. | TG-2.6 Ocean-related Investment | §3.5 |
| Implements | SEEA Central Framework: SEEA CF Table 3.18 and paras 3.268–3.277 solid waste by source and destination. Marine litter indicators disaggregate the ‘waste to environment’ destination so waste reaching marine waters is distinguished from other environmental destinations. | TG-2.7 Pollution and Other Flows to Environment | §3.2 |
| Implements | SEEA Central Framework: SEEA CF paras 3.99–3.109 attribution of residual flows. Residuals are attributed to the industry (ISIC) or household that generates them, not the industry that treats them, unless treatment is incomplete and residuals are still released. | TG-2.7 Pollution and Other Flows to Environment | §3.2 |
| Implements | ISIC: ISIC Rev. 4 residual generation and intensity. Nutrient, maritime NOx (5011–5012, excluding inland 5021–5022) and ocean-sector intensity indicators are extracted and reported by generating industry. | TG-2.7 Pollution and Other Flows to Environment | §3.2, §3.5, §3.6 |
| Implements | SEEA Central Framework: SEEA CF combined presentations (para 6.116 and Table 6.11 analogue). Physical residual flows are juxtaposed with economic data so marine pollution pressure indicators can be read alongside ocean-industry activity. | TG-2.7 Pollution and Other Flows to Environment | §3.6 |
| Implements | SEEA Ecosystem Accounting: SEEA EA paras 6.110–6.113 global climate regulation and Table 13.3 carbon stock accounts. Blue carbon indicators record net ecosystem carbon balance (NECB) as the regulating-service flow and stocks by pool (including carbon in the oceans), distinct from IPCC inventory removals. | TG-2.8 Climate Change Indicators | §3.2 |
| Implements | Ecosystem Condition Typology: Ecosystem Condition Typology for ocean acidification impacts. Reduced coral calcification is mapped to structural-state characteristics so pH and carbonate-chemistry variables sit in the condition account rather than as a standalone climate series. | TG-2.8 Climate Change Indicators | §3.3 |
| Implements | SEEA Central Framework: SEEA CF air emissions accounts (direct release / Scope 1). Emission intensity is tonnes of CO2e attributed to the economic unit that releases the residual, not Scope 2 or 3 unless those are modelled as supplementary extensions. | TG-2.8 Climate Change Indicators | §3.4 |
| Implements | ISIC: ISIC Rev. 4 ocean-industry emission intensity (Table 2). Compilers extract air-emissions rows for ocean classes (e.g. 0311 marine fishing, 3510 electricity generation with a supplementary split for offshore renewables) and divide by output or GVA. | TG-2.8 Climate Change Indicators | §3.4 |
| Implements | SNA 2025: SNA 2025 para 35.114 — capacity, resilience and risk. The risk equation for ocean accounts treats sustainability assessment as requiring future-looking projections of capital stocks, including ecosystem-based adaptive capacity. | TG-2.9 Disaster Risk Indicators | §3.1.3 |
| Implements | SEEA Ecosystem Accounting: SEEA EA para 6.36 and Table 6.3 coastal protection as a regulating service. Ecosystem-based protection indicators are compiled as service flows (expected persons protected per year) from extent and condition accounts, not as a Sendai-only exposure statistic. | TG-2.9 Disaster Risk Indicators | §3.4.1 |
| Implements | SEEA Ecosystem Accounting: SEEA EA para 12.30 degradation as loss of future ecosystem-service value from a decline in condition. Protection-loss indicators record reduced coastal-protection capacity when mangroves, reefs or dunes degrade. | TG-2.9 Disaster Risk Indicators | §3.4.4 |
| Implements | SEEA Central Framework: SEEA CF para 5.49(c) catastrophic losses as other changes in the volume of assets. Disaster damage to natural resources (and monetary ecosystem assets where they exist) is recorded as an other volume change, distinct from losses of cultivated biological resources and inventories. | TG-2.9 Disaster Risk Indicators | §3.5.1, §3.6.3 |
| Implements | SEEA Ecosystem Accounting: SEEA EA Chapter 14 indicator types (para 14.8) derived from ecosystem accounts. MEA reporting uses extent, condition and service-flow indicators from a single reconciled account rather than a separate data exercise per agreement. | TG-2.10 Multilateral Environmental Agreement Indicators | §3.1 |
| Implements | SEEA Central Framework: SEEA CF physical flow accounts for residuals and paras 5.393–5.458 aquatic-resource assets. SDG 14.1.1 nutrient and plastic indicators are compiled from residual PSUTs; 14.4.1 uses physical fish-stock accounts as inputs to stock assessment, not as a direct BMSY ratio. | TG-2.10 Multilateral Environmental Agreement Indicators | §3.2 |
| Implements | Ecosystem Condition Typology: Ecosystem Condition Typology classes to operationalise ‘degraded’ for restoration-area indicators. Table 2A maps aggregate condition bands to ECT classes A–C so the degraded denominator is defined from condition accounts rather than an unspecified GBF threshold. | TG-2.10 Multilateral Environmental Agreement Indicators | §3.3 |
| Implements | IUCN Global Ecosystem Typology: IUCN GET coastal-wetland functional groups crosswalked to IPCC Wetlands Supplement categories (Table 2B). SEEA extent transitions for MFT1.2 mangroves and MFT1.3 saltmarshes populate inventory activity data where the mapping is direct. | TG-2.10 Multilateral Environmental Agreement Indicators | §3.4 |
| Implements | SEEA Ecosystem Accounting: SEEA EA Table 4.1 extent accounts disaggregated by protection status (para 4.19). The worked example compiles a multi-ecosystem extent account by IUCN protected-area category to produce an EEZ-level protected-area coverage indicator. | TG-2.10 Multilateral Environmental Agreement Indicators | §3.6 |
| Implements | SEEA Central Framework: SEEA CF paras 6.107–6.110 and para 1.54 — productivity, intensity and decoupling from combined presentations. Ocean resource-efficiency indicators are ratios of economic output to physical resource use, never averaged across industries. | TG-2.11 Resource Efficiency Indicators | §3.1 |
| Implements | SEEA Central Framework: SEEA CF paras 5.428–5.429 gross catch as the extraction measure for aquatic resources. Fish productivity uses total live weight including discards as the preferred physical denominator. | TG-2.11 Resource Efficiency Indicators | §3.2 |
| Implements | SEEA Central Framework: SEEA CF para 3.50 unused extraction including discarded catch. Circular-economy discard indicators treat discarded catch as natural-resource residuals returned to the environment, not as landings. | TG-2.11 Resource Efficiency Indicators | §3.4 |
| Implements | SNA 2025: SNA 2025 Chapter 15 constant-price GDP/GVA. Time-series efficiency ratios deflate industry GVA with the industry output deflator (GDP deflator as fallback) so price change is not read as an efficiency gain. | TG-2.11 Resource Efficiency Indicators | §3.6 |
| Implements | ISIC: ISIC ocean-industry GVA and ocean ratios from TG-3.3. Economy-wide and sector efficiency indicators sum numerators and denominators by ISIC class, holding the allocation key constant across the time series. | TG-2.11 Resource Efficiency Indicators | §3.6 |
| Implements | SEEA Ecosystem Accounting: SEEA EA paras 3.9–3.12 three-dimensional ecosystem assets with a two-dimensional seabed delineation. Ocean accounts are compiled on horizontal extent as the primary pathway; vertical stratification is left to thematic circulars. | TG-2.12 Spatial Data Frameworks | §3.1.4 |
| Implements | SEEA Ecosystem Accounting: SEEA EA paras 3.22 and 3.27 ecosystem accounting area. The ocean EAA is the EEZ (all marine ecosystems to the exclusive-economic-zone boundary), with intertidal assets assigned in full to the marine side unless a documented national convention differs. | TG-2.12 Spatial Data Frameworks | §3.2.1 |
| Implements | SEEA Ecosystem Accounting: SEEA EA para 3.44 minimum mapping unit applied consistently across the EAA and compilation vintages. A single documented MMU is selected from the primary data source; features smaller than the MMU are subsumed or excluded. | TG-2.12 Spatial Data Frameworks | §3.3.1 |
| Implements | SNA 2025: SNA calendar-year accounting periods for spatial layers. Ecosystem extent and related spatial data are assigned to the same reference year as the national accounts, with lags disclosed and provisional estimates where needed. | TG-2.12 Spatial Data Frameworks | §3.4.1 |
| Adapts | SEEA Ecosystem Accounting: SEEA EA paras 1.13–1.18 — governance is relevant context but standardised governance accounts are not yet in the SEEA EA compilation framework. This circular still compiles governance-stock and governance-flow indicators, using SNA stock/flow logic (SEEA EA Section 13.5 ocean consultation draft), so a complete legal architecture is not mistaken for effective enforcement. | TG-2.13 Governance and Institutional Indicators | §3.1.4 |
| Implements | SNA 2025: SNA stock and flow distinction. Governance stocks (jurisdictions, statutes, rights, MPA plans) are observed at a point in time; governance flows (enforcement actions, expenditure, revenue) are recorded gross over the period and are never netted into a single 'net governance' figure. | TG-2.13 Governance and Institutional Indicators | §3.1.4 |
| Implements | SEEA Central Framework: SEEA CF physical asset account (opening, additions, reductions, closing) — records ocean environmental assets in physical units and depletion when extraction exceeds sustainable yield, so price change cannot mask physical draw-down. | TG-3.1 Asset Accounts | §3.1 |
| Implements | SEEA Central Framework: SEEA CF aquatic resources (Table 5.22; natural vs cultivated; extraction as gross catch including discards) — treats wild stocks as non-produced assets and farmed stocks as produced, with illegal non-resident catch as uncompensated seizure. | TG-3.1 Asset Accounts | §3.4.1 |
| Implements | SEEA Central Framework: SEEA CF mineral and energy resource classes A–C — classifies offshore deposits by commercial viability so a shift into recoverability is a reclassification, not a discovery. | TG-3.1 Asset Accounts | §3.4.2 |
| Implements | SEEA Central Framework: SEEA CF water-resource asset boundary (freshwater and brackish inland waters; seawater stocks excluded as too large to be meaningful) — tracks coastal-aquifer saltwater intrusion but not open-ocean water as an asset. | TG-3.1 Asset Accounts | §3.4.3 |
| Implements | SEEA Ecosystem Accounting: SEEA EA Table 4.1 and paras 4.10–4.15 ecosystem extent account — compiles marine ecosystem extent with managed versus unmanaged expansion and reduction, and records conversions as reclassifications that net to zero across types. | TG-3.1 Asset Accounts | §3.5.1 |
| Implements | IUCN Global Ecosystem Typology: IUCN GET marine biomes (M1 Marine Shelf, M2 Pelagic, M3 Deep Sea Floors, MFT brackish tidal, MT shorelines) — columns of the extent account and seabed-based delineation on the shelf follow GET functional groups (e.g. M1.1 seagrass, M1.3 photic coral reefs). | TG-3.1 Asset Accounts | §3.5.1 |
| Implements | Ecosystem Condition Typology: SEEA EA Ecosystem Condition Typology (Table 5.1 classes A1–C1) — organises marine condition variables (SST, pH, live coral cover, connectivity) into the six ECT classes, with Tables 5.2–5.4 as the variable, indicator and index accounts. | TG-3.1 Asset Accounts | §3.5.2 |
| Implements | SNA 2025: SNA 2025 depletion of natural resources as a cost of production, analogous to consumption of fixed capital — values physical depletion at mid-period prices so net income is not overstated when harvest liquidates the stock. | TG-3.1 Asset Accounts | §3.1 |
| Implements | SNA 2025: SNA capital account for produced assets — records vessels, ports, aquaculture infrastructure and offshore energy installations as produced ocean wealth alongside environmental stocks, with a decommissioning memorandum. | TG-3.1 Asset Accounts | §3.6 |
| Implements | SEEA Ecosystem Accounting: SEEA EA Table 6.3 reference list of ecosystem services — classifies marine provisioning, regulating and maintenance, and cultural services and maps them to ocean ecosystem types, treating nursery habitat as a potentially intermediate service. | TG-3.2 Flows from Environment to Economy | §3.1 |
| Implements | SEEA Ecosystem Accounting: SEEA EA Table 6.1 abiotic flows versus ecosystem services — records seawater abstraction, seabed minerals and offshore wind/wave/tidal energy as abiotic environmental contributions, not as ecosystem services. | TG-3.2 Flows from Environment to Economy | §3.1 |
| Implements | SEEA Ecosystem Accounting: SEEA EA Table 4.2 and paras 4.34–4.35 ecosystem type change matrix — pairs each conversion cell with the change in service supply (e.g. mangrove to aquaculture pond trades coastal protection for aquaculture provisioning). | TG-3.2 Flows from Environment to Economy | §3.2 |
| Implements | SEEA Central Framework: SEEA CF Table 3.1 natural-input block of the PSUT — records gross catch, mineral extraction, seawater abstraction and marine energy capture as natural inputs supplied by the environment and used by extracting industries, cross-checked to asset-account extraction. | TG-3.2 Flows from Environment to Economy | §3.3.1 |
| Implements | ISIC: ISIC Rev. 4 use columns on the natural-input PSUT (fishing and aquaculture 03, offshore extraction 06, water supply 36, energy 35) — attributes environment-to-economy flows to the extracting industry. | TG-3.2 Flows from Environment to Economy | §3.3.1 |
| Implements | SEEA Ecosystem Accounting: SEEA EA ecosystem services supply and use tables — records supply by ecosystem asset and use by economic unit as the complementary view of the same harvest as CF natural inputs, without double-counting tonnes of fish as both. | TG-3.2 Flows from Environment to Economy | §3.3.2 |
| Implements | SEEA Ecosystem Accounting: SEEA EA monetary ecosystem-service SUT (exchange values; Preface para 8 as recommendations rather than a full standard) — attaches accounting prices cell-for-cell to the physical service table, using resource rent for provisioning and leaving cells empty where no admissible method exists. | TG-3.2 Flows from Environment to Economy | §3.5 |
| Implements | SNA 2025: SNA 2025 Chapter 38 paras 38.2, 38.6 and 38.8 thematic and extended accounts — compiles an ocean-economy thematic account that rearranges SNA items for ocean-characteristic activities, with optional extended elements beyond the production boundary kept separate from SNA-comparable GVA. | TG-3.3 Economic Activity Relevant to the Ocean | §3.3 |
| Implements | SNA 2025: SNA 2025 para 35.63 (oceans as a thematic application of the core ecosystem accounting framework) — defines ocean-dependent, ocean-related and partially ocean-related activities without summing market GVA with non-market ecosystem-service values. | TG-3.3 Economic Activity Relevant to the Ocean | §3.2 |
| Implements | ISIC: ISIC Rev. 4 core ocean classes (0311 marine fishing, 0321 marine aquaculture, 5011/5012 sea transport, 0610/0620 offshore extraction) and ocean ratios for mixed classes — identifies which industry output enters the ocean economy SUT. | TG-3.3 Economic Activity Relevant to the Ocean | §3.4 |
| Implements | CPC: CPC ocean-characteristic products (Division 04 live fish and fishing products; Group 212 processed fish; Divisions 65–67 sea and coastal water transport) — selects the product rows extracted from national supply and use tables. | TG-3.3 Economic Activity Relevant to the Ocean | §3.5 |
| Implements | SNA 2025: SNA 2025 Chapter 15 supply and use tables (including paras 15.9 and 15.130–15.139 on extraction and balancing) — builds ocean SUTs as sub-matrices of the national tables and derives ocean GVA as the sum of industry GVA times ocean ratio. | TG-3.3 Economic Activity Relevant to the Ocean | §3.5 |
| Implements | SEEA Central Framework: SEEA CF paras 4.85–4.88 total national expenditure on environmental protection versus SNA GFCF by primary purpose — records a seawall as ocean-industry capital or as marine environmental protection, never in both totals of the same summary table. | TG-3.3 Economic Activity Relevant to the Ocean | §3.6 |
| Implements | SEEA Central Framework: SEEA CF residual PSUT (ch. 3, Table 3.1 per-substance identity) — compiles emissions to water, solid waste and marine litter as residuals that reach marine waters, with supply equal to use for each substance. | TG-3.4 Flows from Economy to Environment | §3.1 |
| Implements | SEEA Central Framework: SEEA CF paras 3.73–3.87 residual classification — attributes treated effluent microplastics to the sewerage industry (ISIC 37) as the unit carrying out treatment, not to the originating consumer, and documents the classification in metadata. | TG-3.4 Flows from Economy to Environment | §3.2.1 |
| Adapts | SEEA Central Framework: SEEA CF air-emissions convention that atmospheric transfers within the environment are not recorded in the core account — keeps marine nitrogen/sulphur deposition in a supplementary memorandum table (Table M1) that must not be added to the core PSUT. | TG-3.4 Flows from Economy to Environment | §3.2.2 |
| Adapts | SEEA Central Framework: SEEA CF air, water-emission and solid-waste accounts compiled as one ocean-scoped residual PSUT — routes the same substances to marine receiving-media columns (direct discharge, diffuse runoff, riverine delivery) while reconciling row totals to any national CF accounts. | TG-3.4 Flows from Economy to Environment | §3.4 |
| Implements | ISIC: ISIC Rev. 4 generating industries for residual supply (03 fishing/aquaculture, 01 agriculture, 06 offshore extraction, 50 shipping, 37 sewerage, 55–56 coastal tourism) — attributes residuals to producing industries rather than to waste managers. | TG-3.4 Flows from Economy to Environment | §3.5.1 |
| Implements | SEEA Central Framework: SEEA CF Chapter 2 paras 2.14–2.30 territorial boundary for environmental accounts — uses territory as the default residual-account boundary; production-based accounts are supplementary and both sides of the table must use the same boundary. | TG-3.4 Flows from Economy to Environment | §3.5.2 |
| Implements | SEEA Ecosystem Accounting: SEEA EA monetary degradation (change in NPV of ecosystem assets from condition decline) — links residual physical flows that degrade marine condition to the asset-side degradation entry, while stating that monetary valuation of residuals is not required by the SEEA CF. | TG-3.4 Flows from Economy to Environment | §3.9.3 |
| Implements | SNA 2025: SNA 2025 Chapters 34 and 35 (measuring well-being and the sustainability of well-being) — compiles ocean social accounts as extended accounts under the 2025 SNA wellbeing mandate, not as a replacement for GDP. | TG-3.5 Social Accounts | §3.6.1 |
| Adapts | SNA 2025: SNA production boundary — records unpaid household labour, customary practice and informal stewardship as social flows that sit largely outside SNA production, and excludes NPI volunteering already inside the boundary to avoid double-counting. | TG-3.5 Social Accounts | §3.3.2 |
| Adapts | SEEA Ecosystem Accounting: SEEA stock–flow architecture (asset accounts and supply–use tables) applied to social phenomena — organises human, relational, institutional and cultural capital as stocks and social activities as flows so change can be explained, not only described. | TG-3.5 Social Accounts | §3.3 |
| Implements | ISIC: ISIC Rev. 4 ocean-industry concordance (aligned with TG-3.3) — compiles ocean-sector employment, including proportional allocation for mixed classes such as ISIC 50 water transport, on the same industry basis as the ocean economy accounts. | TG-3.5 Social Accounts | §3.6.2 |
| Implements | SNA 2025: SNA 2025 Chapter 39 informal economy — documents the share of informal employment in ocean industries (especially small-scale fisheries) rather than limiting the labour view to formally employed workers. | TG-3.5 Social Accounts | §3.6.3 |
| Implements | SEEA Ecosystem Accounting: SEEA EA cultural services (recreation-related, visual amenity, education/science/research, spiritual, artistic and symbolic) — uses traditional knowledge to identify marine cultural service flows that conventional monitoring does not observe. | TG-3.6 Traditional Knowledge | §3.5.1 |
| Implements | SEEA Ecosystem Accounting: SEEA EA para 6.97 joint recording of indigenous customary harvest — records retained traditional harvest as biomass provisioning and, in addition, as a cultural service, rather than substituting one for the other. | TG-3.6 Traditional Knowledge | §3.5.2 |
| Adapts | SEEA Ecosystem Accounting: SEEA EA condition accounts — admits knowledge-holder observation as an input to condition variables (species calendars, named features, locally recognised thresholds) under community data-sovereignty protocols, without treating traditional knowledge as a gap-fill for science alone. | TG-3.6 Traditional Knowledge | §4.4 |
| Implements | SEEA Ecosystem Accounting: SEEA EA caution on pure existence values in monetary ecosystem-service accounts — records spiritual and ceremonial connections in supplementary or qualitative form (or omits them at community request), not as SNA-consistent exchange values. | TG-3.6 Traditional Knowledge | §3.5.2 |
| Adapts | SEEA Central Framework: SEEA CF Table 4.4 and paras 4.49–4.50, 4.85 Environmental Protection Expenditure Account — compiles an ocean-scoped EPEA distinguishing production and consumption of marine environmental protection services, connected products and EP capital formation. | TG-3.7 Governance Accounts | §3.3.5 |
| Implements | SEEA Central Framework: SEEA CF paras 4.148–4.155 environmental taxes classified by tax base (energy, transport, pollution, resources) — applies the rent / sale-of-services / tax test to ocean charges and records environmental taxes separately from resource rent and administrative fees. | TG-3.7 Governance Accounts | §3.3.5 |
| Implements | SNA 2025: SNA 2025 paras 5.27–5.28 institutional sectors — cross-classifies ocean governance expenditure by institutional sector and UNCLOS maritime zone so government outlays are not confused with corporate compliance costs. | TG-3.7 Governance Accounts | §3.3.5 |
| Implements | SNA 2025: SNA 2025 treatment of ITQ rights as part of the fish-stock asset (AN12 biological resources), not a separate contractual asset — records quota characteristics as metadata linked to the stock account, using market quota prices only as a valuation method for the resource. | TG-3.7 Governance Accounts | §3.3.1 |
| Implements | SEEA Central Framework: SEEA CF Environmental Goods and Services Sector — compiles ocean EGSS output, GVA and employment for producers whose purpose is marine environmental protection or resource management, using ocean-ratio shares of ISIC classes and not adding EGSS to ocean-economy GVA. | TG-3.7 Governance Accounts | §3.3 |
| Implements | ISIC: ISIC classes for ocean EGSS activities (e.g. 3700/3900 wastewater, 3811 waste collection, 8413/9103 MPA management) — estimates only the ocean-related share of each class on the same ocean-ratio basis as TG-3.3. | TG-3.7 Governance Accounts | §3.3 |
| Implements | SEEA Ecosystem Accounting: SEEA EA Chapter 4 ecosystem accounting area — documents the spatial extent of UNCLOS maritime zones and the institutions that manage them as the geographic frame for governance overlays on ecosystem extent. | TG-3.7 Governance Accounts | §3.1.1 |
| Implements | SEEA Ecosystem Accounting: SEEA EA paras 13.5–13.8 and 13.81–13.83 ocean accounts combined presentations — assembles extent, condition, ecosystem services, CF natural-resource and physical-flow accounts, ocean-economy SUTs and governance into one presentation scoped to a policy question and a common geography. | TG-3.8 Combined Presentations | §3.1 |
| Implements | SEEA Central Framework: SEEA CF Chapter 6 combined presentations (paras 6.56, 6.71, 6.88, 6.91; Table 6.4 structure) — reconciles classifications, accounting periods and identities before combining physical and monetary data, and keeps implicit price–quantity relationships meaningful. | TG-3.8 Combined Presentations | §3.4 |
| Implements | SEEA Ecosystem Accounting: SEEA EA physical and monetary ecosystem-service supply and use tables linked to industry SUTs — traces marine provisioning from extent and condition through harvest to fishing-industry GVA without treating monetary values as a guide to physical sustainability. | TG-3.8 Combined Presentations | §3.2 |
| Implements | SNA 2025: SNA 2025 Chapters 34 and 35 wellbeing and sustainability extensions — includes distributional, employment and wellbeing rows in ocean combined presentations alongside environmental-economic accounts. | TG-3.8 Combined Presentations | §3.3 |
| Implements | SEEA Ecosystem Accounting: SEEA EA para 13.89 ocean governance accounts — brings zoning, legal frameworks, affected populations and ocean-related risk into the combined presentation as context for environmental and economic trends. | TG-3.8 Combined Presentations | §3.3 |
| Implements | ISIC: ISIC (and CPC) concordance across ocean-economy, physical-flow and supply-use accounts — resolves industry and product classification differences before rows are combined. | TG-3.8 Combined Presentations | §3.4 |
| Implements | IUCN Global Ecosystem Typology: IUCN GET terrestrial, transitional and marine realms — reconciles land-account and ocean-account ecosystem types at the coastal interface so mangroves, saltmarshes and estuaries are counted once. | TG-3.8 Combined Presentations | §3.8 |
| Implements | SEEA Central Framework: SEEA CF Chapter 3 water accounts — links catchment return flows and pollutant loads to marine residual and quality accounts so freshwater management is visible in coastal combined presentations. | TG-3.8 Combined Presentations | §3.8 |
| Implements | SNA 2025: SNA produced assets on an extended ocean balance sheet (ports, vessels, aquaculture and offshore energy infrastructure) presented with SEEA CF natural resources and SEEA EA ecosystem assets — monitors ocean wealth without implying that ecosystem monetary values are a full statistical standard. | TG-3.8 Combined Presentations | §3.6 |
| Implements | SEEA Central Framework: SEEA CF production boundary (growth of fish in farms treated as production; FAO aquaculture definition of intervention, ownership and ownership throughout rearing) — classifies aquaculture as produced assets and wild capture as non-produced natural resources. | TG-3.9 Aquaculture Accounts | §3.1 |
| Implements | SNA 2025: SNA production boundary for cultivated biological resources — records aquaculture growth as industry output (GDP), breeding stocks as GFCF and grow-out biomass as work-in-progress inventories, unlike natural growth of wild stocks which is not production. | TG-3.9 Aquaculture Accounts | §3.1 |
| Implements | SEEA Central Framework: SEEA CF Table 5.22 cultivated aquatic resources and para 5.409 ownership throughout rearing — compiles the physical asset account for farmed stocks; wild-caught ornamentals held only for resale stay outside cultivated assets. | TG-3.9 Aquaculture Accounts | §3.3 |
| Implements | ISIC: ISIC Rev. 4 Group 032 / class 0321 marine aquaculture — aligns harvest in the asset account with output of the aquaculture industry in the ocean-economy supply table. | TG-3.9 Aquaculture Accounts | §3.2 |
| Implements | SEEA Central Framework: SEEA CF residual (water-emission) accounts for aquaculture nutrient loading — records nitrogen and phosphorus releases to coastal waters as residuals of the aquaculture industry, not as a second extraction of wild fish used in purchased feed. | TG-3.9 Aquaculture Accounts | §3.5 |
| Implements | SEEA Ecosystem Accounting: SEEA EA Chapter 6 provisioning services — compiles complementary ecosystem-service accounts for the ecosystem contribution to aquaculture, and for co-located wild-capture and gleaning, without treating cultivated output itself as an ecosystem service. | TG-3.9 Aquaculture Accounts | §3.7 |
| Implements | SNA 2025: SNA 2025 para 11.200 renewable energy resources (AN322), including AN3221 wind and AN3223 water energy (ocean energy), versus AN321 non-renewable mineral and energy resources — classifies offshore wind, tidal/wave and oil/gas as distinct natural-resource assets whose values are not summed across incompatible units. | TG-3.10 Offshore Energy Accounts | §3.1.1 |
| Adapts | SEEA Central Framework: SEEA CF convention that income streams from offshore renewables are attributed to the value of land — links AN322 rights to the seabed or marine area over which exploitation rights are exercised, while using the 2025 SNA asset codes for national accounts. | TG-3.10 Offshore Energy Accounts | §3.1.2 |
| Implements | SEEA Central Framework: SEEA CF paras 5.216–5.224 allocation of mineral and energy assets and depletion between government and extractors — splits opening stocks, extraction and resource rent according to the fiscal regime (concession, production sharing, service contract). | TG-3.10 Offshore Energy Accounts | §3.5.4 |
| Implements | SEEA Central Framework: SEEA CF resource-rent NPV (paras 5.194–5.213) — values offshore oil and renewable-location rights from expected rents after extraction or generation costs and a normal return on produced assets. | TG-3.10 Offshore Energy Accounts | §3.2 |
| Implements | SNA 2025: SNA 2025 terminal costs (de-installation, decommissioning and site rehabilitation, including oil rigs) — records provisions for end-of-life removal of offshore installations as a cost associated with the produced asset, not as an increase in the natural-resource stock. | TG-3.10 Offshore Energy Accounts | §3.6.1 |
| Implements | SEEA Ecosystem Accounting: SEEA EA paras 3.13–3.18 criteria for delineating ecosystem assets — reclassifies a rigs-to-reefs structure from a produced asset to an ecosystem asset only where it supports a self-sustaining biological community over a defined area and supplies measurable ecosystem services. | TG-3.10 Offshore Energy Accounts | §3.6.4 |
| Implements | SEEA Ecosystem Accounting: SEEA EA paras 3.12–3.18 ecosystem accounting area and basic spatial unit — defines sub-national marine and coastal EAAs (administrative, ecological or hybrid) and BSUs that can be aggregated to any reporting boundary. | TG-3.11 Sub-National Ocean Accounts | §3.1 |
| Implements | SNA 2025: SNA 2025 paras 4.10–4.14 residence principle — allocates sub-national GVA to the province where the enterprise is resident, while recording physical catch where extraction occurs, and documents the two geographies so they are not added together. | TG-3.11 Sub-National Ocean Accounts | §3.1 |
| Implements | SEEA Ecosystem Accounting: SEEA EA Chapter 7 ecosystem-service supply and use — records supply in the sub-national area where the ecosystem sits and use where the beneficiary resides, with Rest of World as the user of global public goods such as carbon sequestration. | TG-3.11 Sub-National Ocean Accounts | §3.1 |
| Implements | SNA 2025: SNA 2025 Chapter 25 exhaustiveness applied to regionalisation of national ocean SUTs — allocates ocean-characteristic industries to provinces with spatial keys so regional tables remain additive to the national ocean economy account. | TG-3.11 Sub-National Ocean Accounts | §3.2 |
| Implements | SEEA Ecosystem Accounting: SEEA EA Chapter 5 extent and Chapter 6 condition — compiles sub-national ecosystem extent and condition inside the local EAA, using finer BSUs and spatially explicit reference condition rather than a single national reference level. | TG-3.11 Sub-National Ocean Accounts | §3.3 |
| Implements | IUCN Global Ecosystem Typology: IUCN GET (SEEA EA Appendix A3.2). The circular treats GET Ecosystem Functional Groups as the reference classes for remote-sensing extent maps (MFT1.2 mangroves, M1.3 coral reefs, M1.1 seagrass, MFT1.3 saltmarshes) and requires a documented national-to-GET crosswalk (SEEA EA paras 3.22–3.24), with CMECS or EUNIS as endorsed bridges where a direct map is unavailable. | TG-4.1 Remote Sensing and Geospatial Data | §3.2.4, §3.4.2 |
| Implements | SEEA Ecosystem Accounting: SEEA EA para. 3.37 and the Basic Spatial Unit. Remote-sensing pixels or national grid cells are used as BSUs that are exhaustive and mutually exclusive across the Ecosystem Accounting Area, so extent maps have complete coverage without overlaps. | TG-4.1 Remote Sensing and Geospatial Data | §3.1.3 |
| Implements | SEEA Ecosystem Accounting: SEEA EA paras 4.14–4.17 (managed and unmanaged change). Change-detection outputs are attributed to managed versus unmanaged additions and reductions; bleaching-driven reef loss is classified as unmanaged even inside managed areas, with a fallback of unmanaged plus DQ-Code AU-unknown where administrative evidence is missing. | TG-4.1 Remote Sensing and Geospatial Data | §3.4.4 |
| Implements | Ecosystem Condition Typology: SEEA EA Ecosystem Condition Typology (Table 5.1). Imagery products are assigned to ECT classes used in condition accounts: SST and turbidity to A1, mangrove/coral cover and biomass to B2, and fragmentation or connectivity metrics to C1. | TG-4.1 Remote Sensing and Geospatial Data | §3.2.2 |
| Implements | ISIC: ISIC Rev.4 (with Rev.5 dual-coding on transition). Business-register frames and labour-force industry coding identify ocean-relevant establishments at 4-digit ISIC where available, apply ocean-share modules to mixed classes, and use official Rev.4–Rev.5 correspondence rather than ad hoc maps; the authoritative class list remains TG-3.3. | TG-4.2 Survey Methods for Ocean Economic Activity | §3.1, §3.2 |
| Departs from | SEEA Central Framework: SEEA CF paras 3.138–3.140 (gross residual flows). For IMTA permits the circular records net discharge as the primary residual-flow entry and requires a gross memorandum (finfish discharge and extractive uptake) so the supply-use identity can still be checked; the net primary row is a documented departure from gross recording. | TG-4.3 Administrative Data Sources | §3.1.2 |
| Implements | ISIC: ISIC Rev.4 activity classes. Administrative licence types are mapped onto ISIC (capture 031 versus aquaculture 032, and licence-type examples in the compilation workflow) so regulatory records can enter ocean-economy and fisheries tables on the same industry codes as survey data. | TG-4.3 Administrative Data Sources | §3.4.4 |
| Adapts | SEEA Ecosystem Accounting: SEEA EA ecosystem extent, condition, service-flow and material-flow accounts. Volunteer programme types are mapped to those account families with a maximum feasible quality tier, treating observational and environmental-quality contributions to extent as contested rather than as a full substitute for systematic habitat survey. | TG-4.4 Citizen Science and Community-Based Monitoring | §3.1 |
| Implements | SEEA Ecosystem Accounting: SEEA EA Table 5.3 condition characteristics (paras 5.14–5.30). Oceanographic surveys, acoustic biomass and research water-quality series are admitted as the abiotic, biotic and functional variables that official statistics typically cannot supply, with a documented integration mode (gap-fill, supplement, or endorsed substitution) before they enter the condition account. | TG-4.5 Integrating Research Data into Official Statistics | §3.1.2 |
| Implements | IUCN Global Ecosystem Typology: IUCN GET as the extent classification. Biodiversity and habitat maps from research programmes are used for extent accounts only after a documented crosswalk from the research typology to GET Ecosystem Functional Groups (coherence check in the quality protocol). | TG-4.5 Integrating Research Data into Official Statistics | §3.1.4 |
| Implements | ISIC: ISIC Rev.5 (UNSD Rev.4–Rev.5 correspondence). The circular specifies ocean concordances (Division 03 fishing and aquaculture; Division 50 water transport) and requires official UNSD tables for version transitions and for linking activities to products, rather than compiler-built maps. | TG-4.6 Data Harmonisation and Interoperability | §3.4 |
| Implements | CPC: CPC Ver.3.0 (UNSD Ver.2.1–Ver.3.0 correspondence). Product flows are aligned to CPC (Division 04 fish products with ISIC 03; Divisions 64–67 transport services with ISIC 50) so multi-source economic data share a common product classification. | TG-4.6 Data Harmonisation and Interoperability | §3.4 |
| Implements | IUCN Global Ecosystem Typology: IUCN GET as the SEEA EA reference ecosystem classification. National marine habitat, EUNIS, and coastal land-cover schemes are bridged to GET realms, biomes and Ecosystem Functional Groups so extent data remain internationally comparable. | TG-4.6 Data Harmonisation and Interoperability | §3.4 |
| Implements | SEEA Ecosystem Accounting: SEEA EA on collaborative, cross-agency implementation of ecosystem accounting. The circular turns that requirement into operational data coordination: NSO–ocean-agency sharing agreements, technical working groups and shared platforms that move extent, condition and economic series onto a common production calendar. | TG-4.7 National Data Coordination Architectures | §3.1 |
| Implements | Ecosystem Condition Typology: SEEA EA Table 5.1 Ecosystem Condition Typology, Classes A1 and A2. Physical condition variables are assigned to abiotic physical state (SST, salinity, water clarity, mixed layer depth) and chemical state (pH/Ω, dissolved oxygen, inorganic nutrients), using the same class labels as TG-3.1. | TG-4.8 Physical Condition Measurement | §3.1, §3.2 |
| Implements | SEEA Ecosystem Accounting: SEEA EA paras 5.65–5.75 and Appendix A5.2. The four reference-condition approaches (historical, least-disturbed site, modelled natural state, regulatory target) are operationalised for abiotic variables, with the regulatory target least preferred and the reference value fixed for the life of a time series. | TG-4.8 Physical Condition Measurement | §3.1 |
| Implements | SEEA Ecosystem Accounting: SEEA EA paras 5.22–5.27 and 5.44–5.58. Indicator selection follows the measurability, ecological relevance, sensitivity and data-availability criteria, and raw physical variables are rescaled to dimensionless 0–1 condition indicators (including step rescaling at the hypoxia threshold) for delivery into Table 5.2. | TG-4.8 Physical Condition Measurement | §3.2, §3.5 |
| Implements | Ecosystem Condition Typology: SEEA EA Table 5.1 Ecosystem Condition Typology, Classes B1, B2, B3 and C1. Each biological indicator is classified as compositional, structural, functional or seascape state before it is delivered; abiotic A1/A2 variables are left to TG-4.8. | TG-4.9 Biological Condition Measurement | §3.1.2 |
| Implements | SEEA Ecosystem Accounting: SEEA EA Chapter 5 condition variables (Table 5.2 rows). In-situ, remote-sensing and citizen-science measurements are turned into 0–1 condition indicators against a documented reference, with sampling error and data-tier flags, for the B1–B3 and C1 rows compiled in TG-3.1. | TG-4.9 Biological Condition Measurement | §3.5.1 |
| Implements | SEEA Ecosystem Accounting: SEEA EA Chapter 6 provisioning-service accounts. Conventional landings statistics are extended with providing-ecosystem attribution and the cost data needed for resource rent so catch can populate a provisioning supply-use table closed against extent and condition. | TG-4.10 Extending Fisheries Statistics for Ecosystem-Based Management | §3.1, §3.2 |
| Implements | SEEA Central Framework: SEEA CF paras 5.435–5.436 (illegal catch). Domestic IUU by residents is recorded as production (gross catch and output); illegal catch by non-residents is recorded as uncompensated seizures, so residence rather than legality sets the production boundary. | TG-4.10 Extending Fisheries Statistics for Ecosystem-Based Management | §3.8.4 |
| Implements | SEEA Ecosystem Accounting: SEEA EA Chapter 5 account structure (extent, condition, service-flow categories). Research-model outputs may enter official accounts only after an explicit map to those account rows, units and spatial/temporal scope, so a modelled coastal-protection flow is not double-counted against defensive expenditure. | TG-4.11 Aligning Research Statistical Modelling with Official Statistical Methods | §3.2.2 |
| Implements | SEEA Ecosystem Accounting: SEEA EA paras 3.18–3.30 (ecosystem accounting areas). The circular treats a multi-country LME or shared-sea EAA as making transboundary data exchange a structural requirement of the boundary chosen, so exchange agreements are scoped to that accounting area rather than to national EEZ data holdings alone. | TG-4.12 Transboundary Data Sharing and Integration | §3.1 |
| Implements | IUCN Global Ecosystem Typology: IUCN GET M1.3 photic coral reefs. Extent is compiled for this ecosystem functional group only, with optional geomorphic or depth-zone disaggregation; placed structures colonised by coral are recorded as M4.1, not as an addition to M1.3. | TG-6.1 Coral Reef Ecosystem Accounting | §3.1 |
| Implements | SEEA Ecosystem Accounting: SEEA EA paras 3.22–3.24 (national sub-classification) and paras 4.14–4.17 (managed and unmanaged extent change). A reef that loses live coral but retains carbonate structure remains M1.3 (condition change); bleaching mortality is an unmanaged reduction or, when both event criteria are met, a catastrophic loss under the SEEA CF discrete-event rule. | TG-6.1 Coral Reef Ecosystem Accounting | §3.1 |
| Implements | Ecosystem Condition Typology: SEEA EA Ecosystem Condition Typology (paras 5.29–5.40 and Table 5.2). Reef condition variables are mapped to ECT classes, with at least one variable per class recommended for the condition account. | TG-6.1 Coral Reef Ecosystem Accounting | §3.2 |
| Adapts | SEEA Ecosystem Accounting: SEEA EA paras 5.77–5.88 on combining condition indicators. The circular applies those aggregation principles but assigns live hard coral cover an indicative minimum weight of 0.30 where expert judgement is available, a reef-specific choice not prescribed in the standard. | TG-6.1 Coral Reef Ecosystem Accounting | §3.2 |
| Implements | SEEA Ecosystem Accounting: SEEA EA paras 9.52–9.59 simulated exchange value for recreation and tourism. The reef ecosystem share is the residual after subtracting human-provided services from reef-related tourist expenditure, so that gross visitor spend and consumer surplus are not substituted for exchange values. | TG-6.1 Coral Reef Ecosystem Accounting | §3.4 |
| Implements | IUCN Global Ecosystem Typology: IUCN GET MFT1.1 coastal river deltas, MFT1.2 intertidal forests and shrublands (mangroves), and MFT1.3 coastal saltmarshes and reedbeds. Extent accounts are compiled one column per functional group present, with a documented national-to-GET crosswalk. | TG-6.2 Mangrove and Coastal Wetland Accounting | §3.1 |
| Implements | SEEA Ecosystem Accounting: SEEA EA Chapter 4 ecosystem extent account (additions, reductions and reclassifications). Mangrove and saltmarsh extent follows that structure without restating the generic tables, using hectares as the recording unit. | TG-6.2 Mangrove and Coastal Wetland Accounting | §3.1 |
| Implements | Ecosystem Condition Typology: SEEA EA Ecosystem Condition Typology classes applied to mangrove- and wetland-specific variables (composition, structure, function, hydrology and carbon stocks). Compilers select variables from all six ECT classes and normalise them against documented reference levels. | TG-6.2 Mangrove and Coastal Wetland Accounting | §3.2 |
| Implements | SEEA Ecosystem Accounting: SEEA EA paras 6.114–6.115 climate-regulation services. Where net ecosystem carbon balance is zero or negative the sequestration service is recorded as zero (not a negative flow); physical carbon stocks remain at face value, with permanence risk reserved to the monetary layer. | TG-6.2 Mangrove and Coastal Wetland Accounting | §3.3 |
| Implements | IUCN Global Ecosystem Typology: IUCN GET M1.1 seagrass meadows. Extent is classified to this functional group and stratified by dominant genus as the default, because species identity drives carbon density, productivity and service parameters. | TG-6.3 Seagrass Ecosystem Accounting | §3.1 |
| Implements | SEEA Ecosystem Accounting: SEEA EA Table 4.2 extent-change categories. Anthropogenic pressure-driven meadow loss is recorded under other reductions (degradation), with optional memorandum sub-rows attributing the pressure rather than inventing a separate change class. | TG-6.3 Seagrass Ecosystem Accounting | §3.1 |
| Implements | Ecosystem Condition Typology: SEEA EA condition sequence (variables, indicators, optional composite) and the reference-condition hierarchy at paras 5.30–5.35. Seagrass-specific structural and water-quality variables are selected and normalised against species-appropriate reference levels. | TG-6.3 Seagrass Ecosystem Accounting | §3.2 |
| Implements | SEEA Ecosystem Accounting: SEEA EA ecosystem service classification and Tables 7.1, 9.3 and 10.5. Physical service flows are recorded in natural units before optional monetary valuation; only the seagrass-attributable residual of associated fisheries is entered as the provisioning service. | TG-6.3 Seagrass Ecosystem Accounting | §3.3 |
| Implements | IUCN Global Ecosystem Typology: IUCN GET M1.2 kelp forests and M1.6 subtidal rocky reefs. The canopy-density threshold separates the two types; a kelp-to-urchin-barren phase shift is recorded as a reclassification from M1.2 to M1.6 (or a documented barren sub-class), not as a reduction of total rocky habitat. | TG-6.4 Kelp Forest and Temperate Reef Accounting | §3.1 |
| Implements | SEEA Ecosystem Accounting: SEEA EA para 4.10 and Table 4.1 extent account, including the reclassification block that sums to zero across the accounting area. Compilation uses one column per type present so the phase-shift hectares remain visible. | TG-6.4 Kelp Forest and Temperate Reef Accounting | §3.1 |
| Implements | Ecosystem Condition Typology: SEEA EA para 5.32 and Table 5.1 six ECT classes. Recommended kelp and temperate-reef variables are assigned to A1/A2, B1–B3 and C1, with canopy density treated as B2 structural state. | TG-6.4 Kelp Forest and Temperate Reef Accounting | §3.2 |
| Implements | SEEA Ecosystem Accounting: SEEA EA paras 6.42–6.43 nursery and habitat maintenance as intermediate services. Monetary value is the habitat-attributable share of associated fisheries, not the full resource rent of the catch. | TG-6.4 Kelp Forest and Temperate Reef Accounting | §3.3 |
| Implements | IUCN Global Ecosystem Typology: IUCN GET biome M2 pelagic ocean waters (M2.1 epipelagic through M2.4 abyssopelagic, and M2.5 sea ice). Open-ocean accounting is scoped to these functional groups; M1.9 coastal upwelling remains in the Marine Shelf biome and is out of this circular. | TG-6.5 Pelagic and Open Ocean Accounting | §3.1 |
| Adapts | SEEA Ecosystem Accounting: SEEA EA para 3.11 (marine ecosystems extend through the water column). Because the standard’s seabed-based delineation is a poor fit for open ocean, horizontal units follow biogeographic provinces and vertical units follow GET M2 depth layers, with thermocline shifts recorded as reclassifications per paras 6.12–6.15 rather than paired losses and gains. | TG-6.5 Pelagic and Open Ocean Accounting | §3.1 |
| Implements | Ecosystem Condition Typology: SEEA EA para 5.32 and Table 5.1 condition classes. Pelagic accounts select abiotic, biotic and functional variables (temperature, oxygen, chlorophyll-a, export production) under that typology, acknowledging that fixed reference conditions are often unavailable. | TG-6.5 Pelagic and Open Ocean Accounting | §3.2 |
| Implements | SEEA Ecosystem Accounting: SEEA EA provisioning-service supply and paras 8.40–8.42 on current transactions. The national pelagic fish asset is the agreed access right, not biomass in the water; licence fees are not added to ecosystem service supply, which would double-count the resource rent. | TG-6.5 Pelagic and Open Ocean Accounting | §3.5 |
| Implements | SEEA Central Framework: SEEA CF country-of-reference asset boundary (natural resources within the EEZ) and paras 5.397–5.400 on quota instruments versus the underlying biological resource. Resources in ABNJ stay outside the national asset boundary; only quota rights, ISA-contract economic flows and flagged-vessel production connect to national accounts. | TG-6.6 Deep Sea and ABNJ Accounting | §3.1 |
| Implements | IUCN Global Ecosystem Typology: IUCN GET biome M3 deep sea floors (M3.1–M3.7) and deep pelagic groups M2.3–M2.4. Extent baselines are delineated from bathymetry and geomorphology to these functional groups, not to a regional abiotic substrate map as the recommended method. | TG-6.6 Deep Sea and ABNJ Accounting | §3.2 |
| Implements | Ecosystem Condition Typology: SEEA EA Chapter 5 Ecosystem Condition Typology. Deep-sea condition variables (for seamounts, vents and plains) are classified to ECT abiotic, biotic and landscape classes, with reference levels taken from undisturbed control sites where historical baselines are absent. | TG-6.6 Deep Sea and ABNJ Accounting | §3.3 |
| Adapts | IUCN Global Ecosystem Typology: IUCN GET as the SEEA EA reference typology. The OSPAR worked lesson used EUNIS seabed classes because no GET-aligned dataset covered the area; compilers must record the EUNIS-to-GET crosswalk and the residual that does not cross-walk in metadata rather than assert equivalence or drop GET. | TG-6.6 Deep Sea and ABNJ Accounting | §3.6 |
| Implements | SNA 2025: SNA 2025 para 35.129 (and SEEA EA para 1.17) satellite-account presentation. Experimental ABNJ tables are labelled supplementary and are not added into the core national balance sheet. | TG-6.6 Deep Sea and ABNJ Accounting | §3.6 |
| Implements | SEEA Central Framework: SEEA CF physical asset account for natural aquatic resources (Table 5.22): opening and closing biomass, natural growth, gross catch (para 5.429, including discards) and depletion as gross catch less sustainable yield (paras 5.431–5.432). Stock-assessment outputs are mapped onto those entries rather than inventing a fisheries-science account structure. | TG-6.7 Fisheries Accounting: Integrating Stock Assessment | §3.2 |
| Implements | SNA 2025: SNA 2025 paras 27.37–27.38 residual-value NPV of fish stocks where management establishes economic ownership. Physical accounts are compiled for all commercially exploited stocks; monetary core accounts record zero for unmanaged stocks, with hypothetical resource rent confined to supplementary tables. | TG-6.7 Fisheries Accounting: Integrating Stock Assessment | §3.2 |
| Implements | SEEA Central Framework: SEEA CF para 5.426 multi-species harvest. Where species-specific assessments are unavailable, aggregate biomass indicators supporting the mixed harvest are accepted as the measurement approach, with discarded bycatch still inside gross catch. | TG-6.7 Fisheries Accounting: Integrating Stock Assessment | §3.5 |
| Implements | SEEA Ecosystem Accounting: SEEA EA paras 5.19–5.22 provisioning services versus individual environmental assets. When both a SEEA CF fish-stock NPV and a SEEA EA marine ecosystem account are compiled for the same unit, the ecosystem wealth aggregate uses the annual provisioning-service flow and excludes the stand-alone CF asset value to avoid double counting. | TG-6.7 Fisheries Accounting: Integrating Stock Assessment | §3.5 |
| Implements | ISIC: ISIC Rev.4 Group 032 aquaculture, classes 0321 marine aquaculture and 0322 freshwater aquaculture. Site-level production, employment and supply-use rows are coded to these classes so they join the ocean-economy tables. | TG-6.8 Aquaculture Thematic Methods | §2.2 |
| Implements | SEEA Central Framework: SEEA CF para 5.409 production boundary (cultured versus capture) and para 5.441 farmed aquatic resources as produced assets (inventories or broodstock fixed assets). Output and stock are recorded on that cultivated-asset treatment, not as natural aquatic resources. | TG-6.8 Aquaculture Thematic Methods | §3.1 |
| Adapts | SEEA Central Framework: SEEA CF Annex I land-use class 1.3 (aquaculture), including 1.3.1 hatcheries and 1.3.2 managed grow-out. Offshore EEZ leases have no discrete Annex I code, so the closest coastal water-area category is used and the extension is documented in supplementary tables. | TG-6.8 Aquaculture Thematic Methods | §2.2 |
| Implements | SEEA Central Framework: SEEA CF residual flows to water (nutrient discharges from fed systems). Nitrogen and phosphorus mass-balance outputs are recorded as emissions to the marine environment, with negative net loading permitted only when empirically verified. | TG-6.8 Aquaculture Thematic Methods | §3.3 |
| Implements | ISIC: ISIC Rev.4 Division 06 extraction of crude petroleum and natural gas. Offshore oil and gas production is coded here; because the four-digit classes do not split onshore from offshore, compilers add location-based or satellite industry codes. | TG-6.9 Offshore Energy Thematic Methods | §3.1 |
| Implements | SNA 2025: SNA 2025 para 11.202 recommended breakdown of renewable energy resources (wind, water and other). Offshore wind, wave and tidal resources are classified as renewable energy assets distinct from mineral and energy resources, with physical capacity and generation both recorded. | TG-6.9 Offshore Energy Thematic Methods | §3.1 |
| Implements | SEEA Central Framework: SEEA CF para 5.93 transboundary mineral shares and paras 5.170–5.185 UNFC mineral and energy assets. Only the compiling country’s share of a straddling reservoir enters the national asset account. | TG-6.9 Offshore Energy Thematic Methods | §3.1 |
| Adapts | SEEA Central Framework: SEEA CF para 5.231 convention attributing renewable energy income to the value of land. For floating installations without fixed seabed attachment that convention is methodologically strained; compilers document the attribution and note the preferred future treatment as a distinct offshore-wind resource class. | TG-6.9 Offshore Energy Thematic Methods | §3.1 |
| Implements | IUCN Global Ecosystem Typology: IUCN GET M4.1 submerged artificial structures. On confirmed reef designation the produced asset is written down as appropriate and an M4.1 extent entry is opened at structure footprint plus ecological halo (not the statutory exclusion zone), reversed if ecological function is not confirmed. | TG-6.9 Offshore Energy Thematic Methods | §3.5 |
| Implements | ISIC: ISIC Rev.4 Division 50 water transport and Class 5222 service activities incidental to water transportation, with a maritime ratio applied to mixed Class 5224 cargo handling. Ocean-economy supply-use sub-matrices are extracted on these codes; shipbuilding (Division 30) is out of scope. | TG-6.10 Maritime Transport and Ports | §3.1 |
| Implements | CPC: CPC Ver.2.1 correspondence for water-transport and port-service products. Product-level rows support the supply and use table so industry output can be checked against transport-service supply. | TG-6.10 Maritime Transport and Ports | §3.1 |
| Implements | SNA 2025: SNA 2025 production account (Chapter 6), supply and use tables (Chapter 15) and asset class AN1131 transport equipment. Maritime GVA, port GFCF versus intermediate consumption, and vessel capital stock via the perpetual inventory method are compiled on that basis, with employment on a residence basis (Chapter 19). | TG-6.10 Maritime Transport and Ports | §3.4 |
| Implements | SEEA Central Framework: SEEA CF air-emissions accounts and para 2.110 residence principle. Shipping greenhouse-gas and air-pollutant residuals are attributed to the resident operating enterprise, not the flag state. | TG-6.10 Maritime Transport and Ports | §3.3 |
| Implements | SEEA Central Framework: SEEA CF para 3.267 dredging material flows. Contaminated dredge spoil is a residual in the waste account; unpolluted spoil is recorded as a physical material flow outside the waste boundary, by disposal pathway. | TG-6.10 Maritime Transport and Ports | §3.2 |
| Implements | SNA 2025: SNA 2025 asset class AN1122 other structures (para 11.85), covering harbour works, sea walls, dykes and flood barriers. Ports, seawalls and engineered reclamation works are valued as produced assets at cost less depreciation; completed reclaimed land is split between remaining AN1122 works and non-produced land (AN.211/AN.212). | TG-6.11 Coastal Infrastructure Accounting | §3.1 |
| Implements | CPC: CPC Ver.2.1 class 53262 dredging and other water-associated construction services. Breakwater, groyne and channel works are identified on this product class so construction output can be aligned with the produced-asset register. | TG-6.11 Coastal Infrastructure Accounting | §3.1 |
| Implements | SEEA Central Framework: SEEA CF produced-asset and land-reclamation treatments (consumption of fixed capital; land area added by dykes and barriers). Coastal infrastructure capital stock is compiled with the perpetual inventory method; reclamation records both the new land asset and the converted ecosystem loss. | TG-6.11 Coastal Infrastructure Accounting | §3.2 |
| Implements | SEEA Ecosystem Accounting: SEEA EA recording of ecosystem conversion and degradation cost when coastal ecosystems are replaced by reclaimed land or hard structures. The produced-asset gain and the ecosystem-capital loss are kept in separate account tiers so they can be compared without being summed. | TG-6.11 Coastal Infrastructure Accounting | §3.1 |
| Implements | IUCN Global Ecosystem Typology: IUCN GET M4.1 submerged artificial structures, applying the publication rule owned by TG-6.9. Inside the territorial sea, a placed structure that acquires confirmed ecological function remains a produced asset and opens a separate M4.1 extent entry at footprint plus ecological halo. | TG-6.11 Coastal Infrastructure Accounting | §3.4 |
| Implements | SEEA Central Framework: SEEA CF paras 3.268–3.278 and Table 3.18 solid-waste physical supply and use. Marine litter extends that residual-flow account to leakage from the waste system and to litter generated at sea; controlled landfills remain inside the economy (paras 3.78–3.79), and waste reaching marine waters is a flow to the environment. | TG-6.12 Marine Litter and Plastics Accounting | §3.3 |
| Implements | ISIC: ISIC Rev.4 classes 20.16 plastics in primary forms, 22.20 plastic products and 38.32 recovery of sorted materials, plus source-industry attribution of litter (for example ISIC 10–12 packaging, 47 retail, 55–56 hospitality). Production, consumption and residual rows are coded so leakage can be assigned to generating industries. | TG-6.12 Marine Litter and Plastics Accounting | §3.5 |
| Implements | IUCN Global Ecosystem Typology: IUCN GET spatial units for litter-stock compartments (MT1–MT3 shorelines, M2 pelagic waters, M1/M3 seafloor, FM1 transitional waters, M4 artificial marine). Monitoring protocols are aligned to those ecosystem units so litter stocks sit on the same spatial frame as ecosystem accounts. | TG-6.12 Marine Litter and Plastics Accounting | §3.4 |
| Implements | SEEA Central Framework: SEEA CF material-balance principle for physical flows. The plastics worked example closes production, consumption, in-use stock and waste, treating an unexplained residual as either a real stock change or a data error that must be labelled. | TG-6.12 Marine Litter and Plastics Accounting | §3.6 |
| Implements | SEEA Central Framework: SEEA CF residual-flow accounts for nutrients, sediment and contaminants delivered to the coast. Catchment loads are recorded as economy-to-environment residuals, distinguishing gross discharge from net delivery after in-stream retention. | TG-6.13 Freshwater-Marine Interaction Accounting | §3.2 |
| Implements | ISIC: ISIC Rev.4 section-level source industries for pollutant rows (A agriculture, B mining, C manufacturing, E sewerage and waste, F construction). Each nutrient, sediment and contaminant tier is attributed to generating industries rather than to an undifferentiated residual. | TG-6.13 Freshwater-Marine Interaction Accounting | §3.2 |
| Implements | IUCN Global Ecosystem Typology: IUCN GET MFT1.1 coastal river deltas, MFT1.2 mangroves, MFT1.3 saltmarshes, FM1.2 permanently open riverine estuaries and bays, and FM1.3 ICOLLs. Transitional-water extent is compiled by these functional groups, with water volume as supplementary metadata for selected classes. | TG-6.13 Freshwater-Marine Interaction Accounting | §3.3 |
| Implements | Ecosystem Condition Typology: SEEA EA Table 5.1 Ecosystem Condition Typology. Estuarine condition variables are organised by A1–A2, B1–B3 and C1, with freshwater-inflow and connectivity metrics treated as inseparable from the catchment flow accounts. | TG-6.13 Freshwater-Marine Interaction Accounting | §3.3 |
| Implements | SEEA Ecosystem Accounting: SEEA EA paras 6.11–6.17 intermediate and final ecosystem services. In-stream nutrient retention is recorded as a water-purification regulating service (the difference between gross catchment discharge and net load at the river mouth), not netted out of the residual account. | TG-6.13 Freshwater-Marine Interaction Accounting | §3.2 |
| Implements | ISIC: ISIC Rev.4 tourism characteristic classes, including 5011 sea and coastal passenger water transport (ocean ratio 1.0) and coastal-apportioned classes such as 5510, 9319 and 9329. The concordance extends TG-3.3 so that only 5011 is wholly marine; broad recreation classes are apportioned, not set to 1.0. | TG-6.14 Marine and Coastal Tourism Accounting | §3.2 |
| Implements | SNA 2025: SNA 2025 industry totals as the binding control for the marine and coastal tourism segment. Tourism ratios isolate visitor output within each industry; the resulting tourism direct GVA is reconciled to national accounts (and to a Tourism Satellite Account where one exists) rather than standing as an independent estimate. | TG-6.14 Marine and Coastal Tourism Accounting | §3.3 |
| Implements | Ecosystem Condition Typology: SEEA EA Ecosystem Condition Typology six classes. Tourism-related marine assets (reefs, seagrass, beaches) carry condition variables mapped to ECT classes; a disturbance or burnt-area mask is an event-extent adjustment, not a substitute for the condition account. | TG-6.14 Marine and Coastal Tourism Accounting | §3.5 |
| Implements | SEEA Ecosystem Accounting: SEEA EA cultural/recreation services and the simulated-exchange residual owned by TG-6.1. After human-provided inputs are subtracted, the nature-attributable remainder is allocated across destination marine assets in proportion to physical recreation-service use, so multi-asset destinations are not assigned wholly to one ecosystem type. | TG-6.14 Marine and Coastal Tourism Accounting | §3.5 |
| Implements | SEEA Ecosystem Accounting: SEEA EA para 10.15 ecosystem enhancement as the increase in ecosystem asset value associated with condition improvement, not as expenditure incurred. Capital and recurrent outlay are recorded in the expenditure entry; enhancement is the change in NPV of expected service flows, and the two are never substituted. | TG-6.15 Ocean Accounting for Nature-based Solutions | §3.2 |
| Implements | SNA 2025: SNA 2025 produced-asset class AN1122 for engineered components of a hybrid intervention. Those components enter the produced-asset account at cost less depreciation and are never summed with the ecosystem-asset NPV, even when both appear in an integrated presentation. | TG-6.15 Ocean Accounting for Nature-based Solutions | §3.2 |
| Implements | SEEA Ecosystem Accounting: SEEA EA para 10.21 (and related extent/condition attribution) plus para 6.15 intermediate-service classification. Managed change attributable to the intervention is separated from ambient change via an explicit counterfactual; nursery and other intermediate services are not double-counted with final provisioning or protection flows. | TG-6.15 Ocean Accounting for Nature-based Solutions | §3.2 |
| Adapts | SEEA Ecosystem Accounting: SEEA EA supplies no operational test of what counts as a nature-based solution. The circular adopts a mechanism-based eligibility screen (ecosystem process as the primary functional mechanism) as a GOAP compilation rule, recorded in metadata and held constant across periods. | TG-6.15 Ocean Accounting for Nature-based Solutions | §3.1 |
| Implements | IUCN Global Ecosystem Typology: IUCN Global Ecosystem Typology as the reference classification for the ecosystem an intervention acts on. Extent and condition change is compiled against the GET type owned by the relevant thematic circular (for example MFT1 mangroves, M1.1 seagrass) rather than against an NbS-specific habitat list. | TG-6.15 Ocean Accounting for Nature-based Solutions | §2.2 |