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Global Ocean Accounts Partnership Technical Guidance

Glossary of Key Terms

Circular ID TG-0.6
Version 8.0
Badge Core
Status Draft
Last Updated May 2026

1. Outcome

1This Circular provides the canonical definitions for technical terms used throughout the Technical Guidance on Ocean Accounting. Terms are aligned with the SEEA Glossary, 2025 SNA, and other relevant international statistical standards.

2. Requirements

1None. This Circular serves as a standalone reference for terminology.

3. Glossary

A

1Abiotic : Relating to non-living components of an ecosystem, including physical and chemical characteristics such as water temperature, salinity, and substrate type. (SEEA EA)

2Accounting period : The time span over which accounts are compiled, typically one year, measuring stocks at the beginning and end and flows during the period. (SNA/SEEA)

3Accuracy assessment : Documented evaluation of the correctness of classified geospatial data products or survey measurements, using a confusion matrix to compare observations against ground-reference validation data. (IPCC LULUCF good practice guidance; ISO 19157) : -> See also: Remote sensing, Confusion matrix, Ground reference data

4Adaptive capacity : The ability of populations, economies, and institutions to adjust to ecosystem change, absorb shocks, and maintain or improve wellbeing when ocean ecosystems degrade. One of three components of vulnerability, alongside exposure and sensitivity. (IPCC AR6) : -> See also: Vulnerability, Livelihood dependency

5Administrative data : Records collected by government agencies in the course of their regular operations for regulatory or operational purposes, as distinct from data collected specifically for statistical purposes. (UNECE, 2011; UN NQAF)

6Aquaculture : The farming of aquatic organisms including fish, molluscs, crustaceans and aquatic plants, with some form of intervention in the rearing process to enhance production. (SEEA CF para. 5.420)

7Asset : A store of value representing a benefit or series of benefits accruing to the economic owner by holding or using the entity over a period of time. (SNA) In Ocean Accounts, produced assets and non-produced assets (natural resources) fall within the SNA core. Ecosystem assets are defined separately under SEEA EA. See also: Ecosystem asset. : -> See also: Produced asset, Environmental asset, Ecosystem asset, Natural resource

8Asset account : An account that records the opening stock, changes during the accounting period, and closing stock of an asset. (SEEA) : -> See also: Flow, Stock, Depletion, Ecosystem asset

9Avoided damage cost : A valuation method that estimates the value of an ecosystem service from the costs that would be incurred if the service-providing ecosystem were absent. One of the revealed-preference methods recognised in SEEA EA Chapter 9. (SEEA EA Chapter 9) : -> See also: Valuation, Regulating and maintenance service

B

1Basic Spatial Unit (BSU) : The fundamental geographic unit used for spatial accounting in Ocean Accounts. BSUs may be differentiated into terrestrial, coastal, and marine units. Depth-layer extensions for three-dimensional representation are a GOAP Technical Guidance convention. (SEEA EA paras. 3.38-3.42) : -> See also: Exclusive Economic Zone (EEZ), Marine Spatial Planning (MSP), Sub-national accounting unit

2BBNJ Agreement : The Agreement under the United Nations Convention on the Law of the Sea on the Conservation and Sustainable Use of Marine Biological Diversity of Areas Beyond National Jurisdiction, adopted June 2023. (UN) : -> See also: Areas Beyond National Jurisdiction (ABNJ), Exclusive Economic Zone (EEZ), Marine Protected Area (MPA)

3Benefit transfer : A valuation approach in which monetary estimates from existing studies at one site are adapted and applied to a new site where primary valuation is not feasible, following adjustments for differences in ecosystem condition, beneficiary population, and economic context. (SEEA EA Chapter 9) : -> See also: Valuation, Ecosystem service

4Biodiversity : The variability among living organisms from all sources including, inter alia, terrestrial, marine and other aquatic ecosystems and the ecological complexes of which they are part; this includes diversity within species, between species and of ecosystems. (CBD, 1992, Art. 2)

5Biotic : Relating to living components of an ecosystem, including compositional, structural, and functional characteristics. (SEEA EA)

6Blended finance : Financial structures that combine concessional capital from public or philanthropic sources with commercial capital from private investors to mobilise investment in sustainable development. (OECD, 2018) : -> See also: Blue financial instruments, Blue bond, Parametric insurance

7Blue bond : A fixed-income security whose proceeds are earmarked for ocean-related expenditures that maintain or enhance marine ecosystem assets or support ocean sustainability objectives. (ICMA Green Bond Principles, adapted for ocean) : -> See also: Blue financial instruments, Blended finance

8Blue carbon : Carbon stored in coastal and marine ecosystems, primarily through the accumulation of organic matter in mangroves, seagrasses, and tidal marshes. (IPCC AR6 Glossary, 2021) : -> See also: Carbon sequestration, Blue financial instruments

9Blue economy : The sustainable use of ocean resources for economic growth, improved livelihoods, and jobs while preserving the health of marine ecosystems. (World Bank, 2017) : -> See also: Ocean economy, Ocean accounts, Natural capital

10Blue financial instruments : Financial products designed to generate positive ocean outcomes alongside financial returns. Includes blue bonds, parametric insurance linked to ecosystem condition, blue carbon credits, and blended finance structures. (GOAP Technical Guidance)

C

1Capacity (of ecosystem) : The ability of an ecosystem to generate a specific ecosystem service at the highest yield that does not negatively affect the future supply of that or other ecosystem services. (SEEA EA paras. 6.133-6.141) : -> See also: Ecosystem service

2Carbon sequestration : The process by which carbon dioxide is removed from the atmosphere and stored in carbon pools such as oceans, forests, or soils. (IPCC AR6 Glossary, 2021)

3Citizen science : The participation of non-professional volunteers in scientific observation, measurement, or data interpretation using structured protocols and digital platforms. In ocean accounting, citizen-science data supplement official monitoring subject to fitness-for-purpose assessment. See TG-4.4 Citizen Science. (GOAP Technical Guidance) : -> See also: Quality assurance (QA), Community-based monitoring, Validation

4Coastal zone : The area where land and sea interact, encompassing both terrestrial and aquatic components of the shoreline environment. Compilers should document the spatial boundary adopted. (SEEA EA) : -> See also: Exclusive Economic Zone (EEZ), Marine Spatial Planning (MSP)

5Condition (ecosystem) : See Ecosystem condition.

6Condition indicator : A condition variable rescaled to a dimensionless 0—1 (or 0—100) scale relative to a reference condition value. (SEEA EA paras. 5.44-5.58) : -> See also: Condition variable, Reference condition, Ecosystem condition

7Condition variable : The raw measured quantity, with its original units, that underlies a condition indicator (e.g. live coral cover in %, dissolved oxygen in mg/L). Distinguished from the rescaled condition indicator. (SEEA EA paras. 5.94-5.110) : -> See also: Condition indicator, Ecosystem Condition Typology (ECT)

8Confusion matrix : A table comparing classified imagery or model output against ground-reference validation data, used to calculate accuracy metrics for ecosystem extent mapping. (IPCC LULUCF good practice guidance) : -> See also: Accuracy assessment, Remote sensing

9Consumption of fixed capital : The decline in the value of the stock of fixed assets used in production during the accounting period, as a result of physical deterioration, normal obsolescence or normal accidental damage. Conceptually equivalent to economic depreciation. It is distinguished from depletion, which applies to natural resources. (SNA) : -> See also: Depreciation, Depletion, Net Domestic Product (NDP)

10Cultivated biological resources : Biological resources subject to direct control, responsibility and management by institutional units. In the ocean domain, this primarily refers to aquaculture. Growth is recorded as production, and the resources are classified as produced assets. (SNA 2025; SEEA CF para. 5.420)

D

1Data harmonisation : The process of transforming data from different sources to common definitions, classifications, spatial units, and temporal references for integration into a coherent framework. (GSGF Principle 4) : -> See also: Interoperability, Metadata, Transboundary data

2Data pipeline to capital : The conceptual pathway through which ocean account data flows from baseline asset valuation, through risk assessment and impact indicator generation, to investment decision-making and post-investment monitoring. (GOAP Technical Guidance)

3Degradation (ecosystem) : A decline in an ecosystem asset reflected in a decline in the condition of the ecosystem asset and an associated decline in the value of the asset. (SEEA EA)

4Depletion : The decrease in the quantity of the stock of a natural resource over an accounting period due to extraction at a level greater than regeneration. (SEEA CF) : -> See also: Asset account, Stock, Flow, Degradation (ecosystem)

5Depreciation : The decline in value of a fixed asset over an accounting period due to physical deterioration, obsolescence, or accidental damage. Also referred to as consumption of fixed capital (CFC) in the SNA. (SNA)

E

1Ecosystem : A dynamic complex of plant, animal, and microorganism communities and their non-living environment interacting as a functional unit. (SEEA EA, following CBD) : -> See also: Ecosystem asset, Ecosystem service, Ecosystem type, Ecosystem condition, Ecosystem extent

2Ecosystem accounting : An integrated statistical framework for organising data about habitats and landscapes, measuring the ecosystem services provided to the economy and human well-being, tracking changes in ecosystem assets, and linking this information with economic and other human activity. (SEEA EA para. 1.1)

3Ecosystem Accounting Area (EAA) : The spatial boundary within which ecosystem accounts are compiled, defined by jurisdictional limits or ecological coherence. May be national, sub-national, or transboundary. (SEEA EA paras. 3.18-3.30) : -> See also: Basic Spatial Unit (BSU), Exclusive Economic Zone (EEZ), Sub-national accounting unit

4Ecosystem asset : Contiguous spaces of a specific ecosystem type characterised by a distinct set of biotic and abiotic components and their interactions. (SEEA EA) : -> See also: Ecosystem, Ecosystem type, Ecosystem condition, Environmental asset, Individual environmental asset

5Ecosystem condition : The quality of an ecosystem measured in terms of its abiotic and biotic characteristics (composition, structure and function), which underpins ecological integrity and capacity to supply ecosystem services. (SEEA EA) : -> See also: Ecosystem, Ecosystem asset, Ecosystem Condition Typology (ECT), Reference condition

6Ecosystem Condition Typology (ECT) : A hierarchical classification of ecosystem condition variables into three groups (abiotic, biotic, and landscape characteristics) and six classes used in SEEA EA. (SEEA EA)

7Ecosystem extent : The size of an ecosystem asset, measured in terms of area for each ecosystem type. (SEEA EA)

8Ecosystem service : The contributions of ecosystems to the benefits that are used in economic and other human activity. (SEEA EA para. 6.4) : -> See also: Ecosystem, Final ecosystem service, Intermediate ecosystem service, Provisioning service, Regulating and maintenance service

9Ecosystem type : A category in a classification of ecosystem assets based on similar ecological, biophysical, or functional characteristics. The Global Ecosystem Typology provides a standard classification. (SEEA EA) : -> See also: Ecosystem, Ecosystem asset, Global Ecosystem Typology (GET)

10Enhancement (ecosystem) : An increase in an ecosystem asset reflected in an increase in the condition of the ecosystem asset and an associated increase in the value of the asset. (SEEA EA)

11Environmental asset : The naturally occurring living and non-living components of the Earth, together constituting the biophysical environment, which may provide benefits to humanity. Classified into five sub-categories under SEEA CF para. 5.2: land, mineral and energy resources, biological resources, water resources, and other natural resources. Distinct from ecosystem assets, which are spatially defined areas measured under SEEA EA. (SEEA CF para. 5.1) : -> See also: Individual environmental asset, Ecosystem asset

12Environmental DNA (eDNA) : Genetic material released into water, sediment, or other media by organisms present in or passing through an environment, sampled and analysed to detect species presence or estimate abundance. Applied in marine biodiversity monitoring and ecosystem condition assessment. (OBIS eDNA Guidelines) : -> See also: Biotic, Biodiversity, Ocean Biodiversity Information System (OBIS)

13Exclusive Economic Zone (EEZ) : A sea zone over which a state has special rights regarding the exploration and use of marine resources, extending 200 nautical miles from the coast. (UNCLOS) : -> See also: Basic Spatial Unit (BSU), Marine Spatial Planning (MSP), Coastal zone

14Extent account : An account that records the opening extent, changes during the accounting period, and closing extent of ecosystem assets by ecosystem type. (SEEA EA)

F

1FAIR principles : Four principles for data management (Findable, Accessible, Interoperable, and Reusable), developed to enable research data discoverability and reuse. (Wilkinson et al., 2016) : -> See also: Data harmonisation, Interoperability, Metadata

2Final ecosystem service : Those ecosystem contributions that are directly used, consumed or enjoyed by people and thus directly affect human wellbeing. Contrasted with intermediate ecosystem services. (SEEA EA paras. 6.11-6.17)

3Fishing effort : A measure of the intensity of fishing activity, expressed in units such as vessel-days, fishing trips, hook-hours, or standardised fishing power. (FAO Guidelines for the Routine Collection of Capture Fishery Data) : -> See also: Maximum Sustainable Yield (MSY), Illegal, Unreported and Unregulated (IUU) fishing

4Flow : A quantity measured over a period of time, such as production, income, or physical transfers. Contrasted with stocks. (SNA/SEEA) : -> See also: Stock, Asset account, Depletion

G

1Global Ecosystem Typology (GET) : An international standard classification of ecosystem types developed by IUCN. It provides a framework for ecosystem accounting. (IUCN)

2Global Statistical Geospatial Framework (GSGF) : A UN-GGIM endorsed framework providing five principles for integration of statistical and geospatial information at national and international levels. (UN-GGIM, GSGF v2.0) : -> See also: Integrated Geospatial Information Framework (IGIF), Interoperability, Metadata

3Governance : The structures and processes by which societies share power and shape individual and collective actions, including formal and informal rules, rule-making systems, and actor-networks. (IPBES)

4Governance effectiveness : The degree to which governance arrangements achieve their intended management objectives, measured through indicators such as enforcement capacity, compliance rates, and stakeholder participation. (GOAP Technical Guidance, drawing on IUCN Green List Standard)

5Gross Domestic Product (GDP) : The sum of gross value added by all resident producers in the economy plus any product taxes and minus any subsidies not included in the value of the products. (SNA)

6Gross Ecosystem Product (GEP) : An aggregate monetary measure of the value of all final ecosystem services supplied by ecosystems within an accounting area over a defined period. Used as an ecosystem-accounting counterpart to GDP, and not part of the SNA core. (SEEA EA Chapter 9; GOAP Technical Guidance) : -> See also: Final ecosystem service, Valuation, Gross Domestic Product (GDP)

7Gross Value Added (GVA) : See Value added (gross measure). (SNA)

H

1Holistic dashboard : An integrated presentation of ocean account indicators spanning environmental, economic, social, and governance domains. See TG-3.8 Combined Presentations. (GOAP Technical Guidance)

I

1Illegal, Unreported and Unregulated (IUU) fishing : Fishing activity that violates national or international regulations, occurs without reporting to management authorities, or takes place in areas or by vessels not authorised to fish. (FAO; SDG 14.6.1) : -> See also: Fishing effort, Vessel Monitoring System (VMS), Regional Fisheries Management Organisation (RFMO)

2Individual environmental asset : Environmental assets as defined in the SEEA Central Framework, classified according to the SNA’s five categories of natural resources. Contrasted with ecosystem assets. (SEEA CF)

3Integrated Coastal Zone Management (ICZM) : A multisectoral approach to managing the land-sea interface that integrates terrestrial and marine resource management and addresses cumulative impacts of land-based activities on coastal and marine ecosystems. (UNESCO; EU ICZM Recommendation 2002/413/EC) : -> See also: Marine Spatial Planning (MSP), Coastal zone, Sustainable ocean planning

4Intermediate ecosystem service : Ecosystem contributions that support the functioning of ecosystems and the supply of final ecosystem services but are not directly used or consumed by people. (SEEA EA paras. 6.11-6.17)

5Interoperability : The ability of data systems, tools, and standards to exchange and integrate information without loss of meaning, spanning technical, semantic, and organisational dimensions. (GSGF Principle 4) : -> See also: Data harmonisation, FAIR principles, Metadata

6Investment-readiness criteria : A set of minimum requirements that ocean account-derived information must meet to support investment decision-making, including baseline data quality, time-series availability, spatial resolution, and institutional backing. (GOAP Technical Guidance)

L

1Livelihood dependency : The reliance of populations or communities on ocean ecosystems for economic sustenance, food security, cultural identity, and wellbeing. See TG-2.3 Livelihood Dependencies. (GOAP Technical Guidance) : -> See also: Adaptive capacity, Vulnerability, Subsistence harvesting

M

1Marine Protected Area (MPA) : A clearly defined geographical space, recognised, dedicated and managed, through legal or other effective means, to achieve the long-term conservation of nature with associated ecosystem services and cultural values. (IUCN)

2Marine Spatial Planning (MSP) : A public process of analysing and allocating the spatial and temporal distribution of human activities in marine areas to achieve ecological, economic, and social objectives. (UNESCO-IOC) : -> See also: Marine Protected Area (MPA), Basic Spatial Unit (BSU), Exclusive Economic Zone (EEZ)

3Maximum Sustainable Yield (MSY) : The largest average catch that can be taken from a fish stock under prevailing environmental conditions without compromising the stock’s long-term productivity. (FAO; UNCLOS Articles 61, 119) : -> See also: Fishing effort, Natural biological resources

4Medium-Term Expenditure Framework (MTEF) : A budgeting approach that projects government revenues and expenditures over a 3-5 year planning horizon, integrating annual budgets within longer-term fiscal plans. (World Bank; IMF) : -> See also: Ocean accounts, National planning

5Metadata : Structured information describing a dataset’s content, quality, access conditions, lineage, and other properties. Required for fitness-for-purpose assessment when integrating diverse data into ocean accounts. (ISO 19115; UN NQAF) : -> See also: Data harmonisation, Interoperability, Quality assurance (QA)

6Modular data architecture : A system design approach for ocean data infrastructure that allows components (data collection, storage, processing, dissemination) to be implemented incrementally and upgraded independently. (GOAP Technical Guidance)

N

1Natural biological resources : Biological resources not subject to direct control, responsibility and management by institutional units. In the ocean domain, this includes wild fish stocks, classified as non-produced assets. (SNA/SEEA CF)

2Natural capital : Natural resources and ecosystem assets. The 2025 SNA defines these as natural resources (mineral and energy resources, biological resources, water resources) and ecosystem assets (spatially defined areas measured through SEEA Ecosystem Accounting). Ecosystem assets are not explicitly recognised as economic assets in the national accounts. (SNA 2025 para. 35.24) : -> See also: Ocean accounts, Ocean economy, Blue economy, Environmental asset, Ecosystem asset

3Natural capital accounting (NCA) : The application of accounting principles to measure, monitor, and report on natural capital stocks and flows over time. NCA encompasses individual environmental asset accounting (SEEA CF) and ecosystem accounting (SEEA EA). (SEEA; WAVES Partnership)

4Natural resource : A component of the natural environment from which resource inputs and other flows are derived. (SEEA CF)

5Net Domestic Product (NDP) : Gross Domestic Product less consumption of fixed capital. The 2025 SNA emphasises NDP as the conceptually preferred measure of economic performance, as it accounts for capital depreciation and resource depletion. (SNA 2025)

6Net ocean GVA : Gross Value Added of the ocean economy adjusted to deduct consumption of fixed capital and the depletion of marine natural resources. A sustainability-adjusted measure of the ocean sector’s contribution to national income. (GOAP Technical Guidance, applying SNA 2025 depletion treatment) : -> See also: Gross Value Added (GVA), Net Domestic Product (NDP), Depletion

O

1Ocean accounts : A structured framework for compiling and integrating data about marine and coastal environments and their relationship with human societies and economies, compatible with international statistical standards (SNA and SEEA) and adhering to principles of official statistics. (GOAP) : -> See also: Ocean economy, Natural capital, Blue economy, SNA, SEEA

2Ocean Biodiversity Information System (OBIS) : A global platform maintained by IOC-UNESCO that aggregates marine species occurrence records from distributed data providers. The primary international repository for biodiversity data used in ecosystem extent and condition accounting. (IOC-UNESCO) : -> See also: Environmental DNA (eDNA), Biodiversity, Metadata

3Ocean economy : Economic activities that take place in the ocean, use the ocean as an input, or produce goods or services for ocean-related activities. (OECD, 2016) : -> See also: Ocean accounts, Blue economy, Natural capital, Gross Value Added (GVA)

P

1Parametric insurance : Insurance products that trigger automatic payouts when a measured environmental parameter (e.g. sea surface temperature, wind speed, rainfall) crosses a pre-defined threshold, rather than requiring ex-post damage assessment. (Climate and disaster risk finance literature) : -> See also: Blue financial instruments, Blended finance

2Physical Supply and Use Table (PSUT) : A table that records the supply and use of products and natural inputs in physical units, extending the monetary supply and use framework of the SNA. (SEEA CF)

3Produced asset : A non-financial asset that has come into existence as a result of production. Includes fixed assets, inventories, and valuables. (SNA)

4Production boundary : The boundary defining the scope of production in the national accounts. Activities within it are counted as production, whilst activities outside it are not. (SNA)

5Provisioning service : Ecosystem contributions to the growth or development of biotic resources that may be harvested and used in production or directly consumed. (SEEA EA para. 6.21) : -> See also: Regulating and maintenance service, Final ecosystem service, Intermediate ecosystem service

Q

1Quality assurance (QA) : Systematic procedures designed to prevent, identify, and address data quality issues across the statistical production cycle. QA addresses procedural design and governance, whilst quality control (QC) addresses implementation and detection of errors. (UN NQAF Manual, 2019) : -> See also: Metadata, FAIR principles, Validation

R

1Reference condition : A state against which ecosystem condition is measured, typically representing the natural or undegraded state of an ecosystem. SEEA EA recognises three approaches: (i) historical baselines drawn from long-term records, (ii) contemporary least-disturbed reference sites used as spatial analogues, and (iii) modelled potential condition under specified counterfactuals. Compilers should document the approach adopted. (SEEA EA paras. 5.36-5.43) : -> See also: Ecosystem condition, Condition indicator, Condition variable

2Regional Fisheries Management Organisation (RFMO) : An international body established under UNCLOS to manage fish stocks (typically highly migratory or straddling stocks) in defined ocean regions. (UNCLOS Part VII; FAO) : -> See also: Fishing effort, Vessel Monitoring System (VMS), Transboundary data

3Regulating and maintenance service : Ecosystem contributions that moderate or regulate the ambient environment, including physical, chemical, and biological conditions. Includes services such as coastal protection, climate regulation, and water purification. (SEEA EA paras. 6.22-6.30)

4Remote sensing : The collection of information about objects or areas on Earth from a distance, typically via satellite or airborne sensors, without physical contact. A primary data source for ecosystem extent mapping and condition indicator derivation. (SEEA EA Technical Guidance on Biophysical Modelling) : -> See also: Accuracy assessment, Confusion matrix, Bathymetry

5Residual : Materials discarded by economic units after production or consumption. Includes solid waste, air emissions, water emissions, and other substances released to the environment. (SEEA CF)

6Resource rent : The economic surplus arising from the use of a natural resource, calculated as gross revenue minus the costs of production including a normal return to produced capital and labour. The primary SEEA EA monetary valuation method for provisioning ecosystem services. (SEEA EA Section 9.3) : -> See also: Valuation, Provisioning service, Depletion

S

1SEEA : System of Environmental-Economic Accounting. Comprises the SEEA Central Framework (SEEA CF) and SEEA Ecosystem Accounting (SEEA EA). (UN) : -> See also: SNA, Ocean accounts, Environmental asset, Ecosystem accounting

2SNA : System of National Accounts. The international standard for measuring economic activity. The current version is the 2025 SNA. (UN) : -> See also: SEEA, Ocean accounts, Gross Domestic Product (GDP), Gross Value Added (GVA)

3Service Benefiting Area (SBA) : The spatial extent of populated or built-up land whose exposure to coastal hazards is materially reduced by ecosystem-based protection (e.g. coral reefs, mangroves, seagrass beds). Used in SEEA EA storm-mitigation service flow accounts to link supply to beneficiaries. (SEEA EA Chapter 7) : -> See also: Service Provisioning Area (SPA), Ecosystem service, Regulating and maintenance service

4Service Provisioning Area (SPA) : The spatial extent of ecosystems supplying a particular service. Pairs with the Service Benefiting Area (SBA) in SEEA EA spatially explicit ecosystem service accounts. (SEEA EA Chapter 7) : -> See also: Service Benefiting Area (SBA), Ecosystem service

5Statistical Data and Metadata eXchange (SDMX) : An international standard for the structure and exchange of statistical data and metadata, sponsored by UNSD, Eurostat, OECD, and others. (SDMX Technical Standards v3.0) : -> See also: Metadata, Interoperability, Transboundary data

6Stock : A quantity measured at a point in time, such as asset holdings or population. Contrasted with flows. (SNA/SEEA) : -> See also: Flow, Asset account, Depletion

7Sub-national accounting unit : A spatial unit for ocean accounting below the national level, such as a province, municipality, marine park, or coastal zone. (GOAP Technical Guidance)

8Subsistence harvesting : Non-commercial extraction of marine resources by households for direct own consumption. Typically unpaid and unrecorded in official fisheries statistics but within the SNA production boundary. (FAO SSF Guidelines; SEEA EA) : -> See also: Livelihood dependency, Production boundary, Provisioning service

9Supply and use table : A table recording the supply of goods and services by domestic industries and imports, and their use by industries and final demand. (SNA)

10Sustainable development : Development that meets the needs of the present without compromising the ability of future generations to meet their own needs. (Brundtland Commission, 1987)

11Sustainability : The property of a system or process of being maintained over time without exhausting natural resources or causing severe ecological damage. Distinguished from Sustainable development, which describes development that achieves sustainability.

T

1Taskforce on Nature-related Financial Disclosures (TNFD) : An international standard-setting initiative that has developed a framework for organisations to report and act on nature-related dependencies, impacts, risks, and opportunities. (TNFD Recommendations, 2023) : -> See also: Investment-readiness criteria, Data pipeline to capital, Blue financial instruments

2Thematic account : An account that focuses on a particular environmental or economic theme, such as energy, water, or the ocean. In Technical Guidance usage, ‘thematic account’ describes accounts developed outside the SNA core framework to capture ocean-specific data, treated within the satellite accounts architecture of SNA 2025 Chapter 29. : -> See also: Ocean accounts, SEEA

3Tiered approach : An incremental data-collection and measurement framework in which higher tiers provide greater accuracy at greater data and capacity cost. Tier 1 relies on global default datasets, Tier 2 uses national or regional data, and Tier 3 uses high-resolution direct measurement. (SEEA EA Technical Guidance; IPCC inventory guidelines) : -> See also: Data quality dimensions, Quality assurance (QA)

4Traditional knowledge : Knowledge, innovations and practices of indigenous and local communities embodying traditional lifestyles relevant for the conservation and sustainable use of biological diversity. (CBD Art. 8(j))

5: Note: IPBES uses the related term Indigenous and Local Knowledge (ILK) to encompass knowledge systems of indigenous peoples and local communities more broadly. Both terms appear in the Technical Guidance and should be treated as complementary.

6Transboundary data : Information needed by one country for ocean accounting that is held or produced by another country. See TG-4.12 Transboundary Data. (GOAP Technical Guidance) : -> See also: Regional Fisheries Management Organisation (RFMO), Data harmonisation, Trust framework (for data sharing)

7Trust framework (for data sharing) : Agreed principles, roles, and protocols governing data sharing between organisations for ocean accounting purposes. (GOAP Technical Guidance)

V

1Valuation : The process of assigning monetary values to assets or services. SEEA EA Chapter 9 recognises three primary categories: market-based methods, non-market revealed preference methods (e.g. hedonic pricing, travel cost), and non-market stated preference methods (e.g. contingent valuation). Compilers should apply methods consistently with the SEEA EA hierarchy and document the approach taken. (SEEA EA Chapter 9)

2Value added : The value generated by production, measured as the value of output less the value of intermediate consumption. Recorded gross (before deducting consumption of fixed capital) as Gross Value Added (GVA), or net (after deducting consumption of fixed capital) as Net Value Added (NVA). (SNA) : -> See also: Gross Value Added (GVA), Net Domestic Product (NDP)

3Gross Value Added (GVA) : See Value added (gross measure). (SNA)

4Vessel Monitoring System (VMS) : A satellite-based tracking system required by many fisheries management authorities for licensed fishing vessels above a specified size threshold. Transmits position and activity data at frequent intervals to fisheries authorities. (FAO Voluntary Guidelines for Flag State Performance) : -> See also: Illegal, Unreported and Unregulated (IUU) fishing, Fishing effort, Administrative data

5Vulnerability : The degree to which a population, sector, or system is susceptible to harm from ecosystem change or external shocks. Operationalised as a function of exposure, sensitivity, and adaptive capacity, with particular attention to groups dependent on marine resources. (IPCC AR6; Sendai Framework for Disaster Risk Reduction) : -> See also: Adaptive capacity, Livelihood dependency

W

1Wellbeing : A state of being that includes having basic material needs met, freedom and choice, health and bodily well-being, good social relations, security, peace of mind, and spiritual experience. (MEA, 2005)

2: Note: IPBES uses the term ‘good quality of life’ in preference to ‘wellbeing’. Where IPBES frameworks are cited in Technical Guidance circulars, use that term. (IPBES, 2015)

4. Sources and Abbreviations

Key Sources

  • 1CBD: Convention on Biological Diversity
  • 2FAO: Food and Agriculture Organization of the United Nations
  • 3GOAP: Global Ocean Accounts Partnership
  • 4IPBES: Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services
  • 5IPCC: Intergovernmental Panel on Climate Change
  • 6IUCN: International Union for Conservation of Nature
  • 7MEA: Millennium Ecosystem Assessment (2005)
  • 8OECD: Organisation for Economic Co-operation and Development
  • 9SEEA CF: System of Environmental-Economic Accounting Central Framework (2012)
  • 10SEEA EA: System of Environmental-Economic Accounting Ecosystem Accounting (2021)
  • 11SNA 2025: System of National Accounts 2025
  • 12UN: United Nations
  • 13UNCLOS: United Nations Convention on the Law of the Sea
  • 14UNESCO-IOC: UNESCO Intergovernmental Oceanographic Commission
  • 15World Bank, 2017: Toward a Blue Economy: A Promise for Sustainable Development
  • 16OECD, 2016: The Ocean Economy in 2030
  • 17IPCC AR6 Glossary, 2021: IPCC Sixth Assessment Report Working Group I Glossary
  • 18Kunming-Montreal GBF, 2022: Kunming-Montreal Global Biodiversity Framework
  • 19IPBES, 2015: Diaz, S. et al. (2015). The IPBES Conceptual Framework — connecting nature and people. Current Opinion in Environmental Sustainability 14: 1-16.
  • 20IPCC AR6: IPCC Sixth Assessment Report (Working Groups I-III, 2021-2022).
  • 21UN NQAF, 2019: United Nations National Quality Assurance Framework Manual for Official Statistics.
  • 22UN-GGIM: United Nations Committee of Experts on Global Geospatial Information Management.
  • 23GSGF: Global Statistical Geospatial Framework (UN-GGIM, version 2.0).
  • 24TNFD, 2023: Taskforce on Nature-related Financial Disclosures, Recommendations of the Taskforce on Nature-related Financial Disclosures.
  • 25OECD, 2018: Making Blended Finance Work for the Sustainable Development Goals.
  • 26Wilkinson et al., 2016: The FAIR Guiding Principles for scientific data management and stewardship. Scientific Data 3: 160018.
  • 27FAO SSF Guidelines: Voluntary Guidelines for Securing Sustainable Small-Scale Fisheries in the Context of Food Security and Poverty Eradication (FAO, 2015).
  • 28ISO 19115: Geographic information — Metadata (International Organization for Standardization).
  • 29SDMX: Statistical Data and Metadata eXchange Technical Standards v3.0.
  • 30BBNJ Agreement: Agreement under UNCLOS on the Conservation and Sustainable Use of Marine Biological Diversity of Areas Beyond National Jurisdiction (adopted 2023).
  • 31Sendai Framework: Sendai Framework for Disaster Risk Reduction 2015-2030 (UN, 2015).

Standard Abbreviations Used in Technical Guidance

AbbreviationFull Term
ABNJAreas Beyond National Jurisdiction
BBNJAgreement on Biodiversity Beyond National Jurisdiction
BSUBasic Spatial Unit
CBDConvention on Biological Diversity
CFCentral Framework (SEEA CF)
CICESCommon International Classification of Ecosystem Services
EAEcosystem Accounting (SEEA EA)
EAAEcosystem Accounting Area
ECTEcosystem Condition Typology
eDNAEnvironmental DNA
EEZExclusive Economic Zone
FAIRFindable, Accessible, Interoperable, Reusable
GDPGross Domestic Product
GEPGross Ecosystem Product
GETGlobal Ecosystem Typology
GSGFGlobal Statistical Geospatial Framework
GVAGross Value Added
ICZMIntegrated Coastal Zone Management
IGIFIntegrated Geospatial Information Framework
IUUIllegal, Unreported and Unregulated (fishing)
MPAMarine Protected Area
MSPMarine Spatial Planning
MSYMaximum Sustainable Yield
MTEFMedium-Term Expenditure Framework
NCANatural Capital Accounting
NDPNet Domestic Product
NQAFNational Quality Assurance Framework (UN)
NSONational Statistics Office
OAOcean Accounts
OBISOcean Biodiversity Information System
PSUTPhysical Supply and Use Table
QA/QCQuality Assurance / Quality Control
RFMORegional Fisheries Management Organisation
SBAService Benefiting Area
SDGSustainable Development Goal
SDMXStatistical Data and Metadata eXchange
SEEASystem of Environmental-Economic Accounting
SF-MSTStatistical Framework for Measuring the Sustainability of Tourism
SNASystem of National Accounts
SPAService Provisioning Area
SUTSupply and Use Table
TNFDTaskforce on Nature-related Financial Disclosures
UNSCUnited Nations Statistical Commission
VMSVessel Monitoring System

5. Acknowledgements

1Authors: [To be confirmed]

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