Social Accounts

Circular ID	TG-3.5
Version	8.0
Badge	Emerging
Status	Draft
Last Updated	May 2026

1. Outcome

1After completing this Circular, readers will be able to compile social accounts for ocean accounting: systematically recording indicators relating to the contributions of ocean resources to human wellbeing, the distribution of benefits and burdens across population groups, the vulnerability and resilience of ocean-dependent communities, and qualitative approaches for capturing dimensions not readily quantified.

2Social accounts complement the economic accounts described in TG-3.3 Economic Activity Relevant to the Ocean by extending measurement beyond monetary values to encompass the broader contributions of the ocean to quality of life. They support policy analysis for SDG 1 (No Poverty), SDG 8 (Decent Work and Economic Growth), SDG 10 (Reduced Inequalities), and SDG 14 (Life Below Water), particularly target 14.7 which calls for increasing “the economic benefits to small island developing States and least developed countries from the sustainable use of marine resources”¹. The classification of ocean industries that underpins social accounts employment measurement is established in TG-1.1 Ocean Economy Scope and Classifications, which provides standardised industry definitions aligned with ISIC and CPC. This keeps the social accounts compiled under this Circular consistent with the economic accounts compiled under TG-3.3.

3The 2025 System of National Accounts recognises that national accounts contribute to measuring wellbeing and sustainability beyond GDP, including through thematic and extended accounts for labour, human capital, and household distributional analysis². This Circular applies that broader perspective to ocean-specific contexts, drawing on frameworks from the Statistical Framework for Measuring the Sustainability of Tourism (SF-MST), SEEA Ecosystem Accounting for cultural services, and the TNFD guidance on engagement with Indigenous Peoples and Local Communities. For the international statistical standards that underpin these frameworks, see TG-0.2 Overview of Relevant Statistical Standards. The governance arrangements that shape access to ocean resources and the distribution of social outcomes are documented in TG-3.7 Governance Accounts, and the condition of the marine ecosystems on which social wellbeing depends is addressed in TG-2.3 Ocean Condition Accounts and TG-2.9 Ecosystem Accounts.

4Note: Social accounting for ocean contexts is an emerging field. Whilst this Circular provides a conceptual framework and initial methodological guidance, standardised classifications and compilation approaches are still under development. The methods presented here draw on established frameworks for wellbeing and distributional measurement but extend them to ocean-specific contexts where empirical experience remains limited. Practitioners should treat this guidance as provisional and anticipate refinements as experience accumulates. The Emerging badge assigned to this Circular reflects this provisional status. All guidance should be interpreted with appropriate caution and adapted to national circumstances.

2. Requirements

1Essential prerequisites:

2TG-0.1 General Introduction to Ocean Accounts: foundational understanding of Ocean Accounts components and environmental-economic accounting frameworks
3TG-3.3 Economic Activity Relevant to the Ocean: economic accounting framework including industry classifications and supply and use tables

4Helpful background:

5TG-0.2 Overview of Relevant Statistical Standards: international statistical standards underpinning ocean accounting

7This Circular addresses the social dimensions of ocean-society interactions. Social accounts sit at the intersection of multiple accounting relationships, recording how economic activities affect social conditions (E5), how social activities outside the SNA production boundary interact with produced assets (E4) and shape community conditions (E6), how social assets enable broader social activities (E8), and how ecosystem services contribute to societal wellbeing beyond market transactions (E10). In the Ocean Accounts Framework (TG-0.1 Figure 0.1.2):

Edge	Direction	Description
E4	FG2↔SG1	Social activities affecting or drawing upon SNA assets (Emerging)
E5	FG1→SG2	Economic activities contributing to social conditions (Emerging)
E6	FG2→SG2	Social activities contributing to social conditions (Emerging)
E8	SG2→FG2	Social assets enabling social activities (Emerging)
E10	SG3→FG2	Ecosystem services flowing to society beyond the economy (Emerging)

3. Guidance Material

1Social accounts for oceans serve three primary decision contexts that require integrated documentation of human-ocean relationships. Understanding these use-cases helps clarify why social accounts are compiled and what analytical requirements they must satisfy.

3.1.1 Equity and distributional assessments

1Ocean resources generate substantial economic value, but benefits and burdens are not evenly distributed across population groups. Social accounts enable systematic assessment of who gains and who bears costs from ocean use patterns, supporting decisions about resource allocation, access rights, and benefit-sharing mechanisms.

2Equity assessments inform decisions including:

3Allocation of fishing quotas between industrial and small-scale sectors
4Distribution of marine protected area costs and benefits across coastal communities
5Design of compensation mechanisms for communities displaced by coastal development
6Targeting of ocean-related social protection programmes

7In the Ocean Accounts Framework (TG-0.1), distributional analysis draws on multiple edges: E5 captures economic contributions to social conditions (e.g., employment effects on community wellbeing), whilst E6 captures social activities that shape community conditions independently of market transactions (e.g., customary marine stewardship, volunteer networks).

8The distributional data compiled in social accounts relate to the governance rules documented in TG-3.7 Governance Accounts. Governance accounts record the institutional arrangements that determine access to ocean resources, whilst social accounts document the distributional outcomes that result from those governance decisions. Section 3.2.2 of TG-3.7 specifically notes that “the governance rules documented here shape the distributional outcomes recorded in social accounts.” Compilers should coordinate social and governance accounting to ensure that institutional rules can be linked to observed distributional patterns.

3.1.2 Community dependency and vulnerability analysis

1Coastal and ocean-dependent communities face particular vulnerabilities to environmental change, economic shocks, and governance failures. Social accounts document dependency patterns and adaptive capacity. That record informs decisions on resilience-building investments, livelihood diversification programmes, and climate adaptation planning.

2Dependency analysis informs decisions including:

3Prioritisation of coastal communities for climate adaptation finance
4Design of fisheries transition programmes for workers displaced by stock collapse
5Siting decisions for marine spatial planning that affect community access
6Targeting of social services and infrastructure investments in coastal areas

7These vulnerability assessments draw on ecosystem condition data from TG-2.3 Ocean Condition Accounts and TG-2.9 Ecosystem Accounts, which document the biophysical changes that threaten community wellbeing. The social accounts compiled under this Circular provide the socioeconomic profile data needed to assess which communities are most exposed and least able to cope with environmental degradation documented through condition and ecosystem accounts.

3.1.3 Just transition planning

1As economies transition toward sustainable ocean use, workers and communities dependent on unsustainable practices face potential displacement. Social accounts support just transition planning by documenting the characteristics of affected workers, the adequacy of social protection coverage, and the availability of alternative livelihood options.

2Just transition planning informs decisions including:

3Design of retraining programmes for fishers displaced by quota reductions
4Social protection extensions for informal workers in ocean sectors
5Community development programmes for areas affected by marine conservation measures
6Gender-responsive transition policies recognising differential impacts on women and men

7The employment and working conditions data compiled in social accounts (Sections 3.2.2 and 3.2.3 below) provide the empirical basis for assessing transition needs. These data connect to the economic structure documented in TG-3.3 Economic Activity Relevant to the Ocean, which provides the industry-level context for understanding which sectors are most affected by sustainability transitions and what economic alternatives may be available.

3.2 Wellbeing Indicators

1Wellbeing encompasses the multidimensional aspects of human welfare that extend beyond income and consumption to include health, security, social connections, and subjective life satisfaction. The ocean contributes to human wellbeing through multiple pathways, both material and non-material.

2The wellbeing framework presented here aligns with the 2025 SNA Chapters 34 (Measuring Well-being) and 35 (Measuring the Sustainability of Well-being), which provide the conceptual foundation for extending national accounts to encompass broader dimensions of human welfare. As methodological guidance in this area continues to develop at the international level, compilers should monitor updates to these chapters and adjust their compilations accordingly.

1The 2025 SNA establishes that “a unique feature of the 2025 SNA is the broadening of the national accounts framework to better account for elements affecting wellbeing and sustainability to inform various policy goals”³. Chapter 34 (Measuring Well-being) and Chapter 35 (Measuring the Sustainability of Well-being) provide the conceptual foundation.

2For ocean accounting, wellbeing indicators can be organised across several domains:

3Material wellbeing: Income, consumption, and wealth derived from ocean resources, including:

4Household income from fishing, aquaculture, and other ocean industries
5Value of subsistence harvests from marine resources
6Household consumption of seafood and marine products
7Wealth held in fishing vessels, aquaculture assets, and coastal property

8These material dimensions connect directly to economic accounts. For guidance on measuring economic contributions of ocean industries, see TG-3.3 Economic Activity Relevant to the Ocean.

9Employment and livelihoods: Work-related dimensions of wellbeing associated with ocean sectors, including:

10Employment in ocean industries (fishing, aquaculture, tourism, shipping, offshore energy)
11Job quality indicators (wages, working conditions, job security)
12Livelihood diversification and dependence on marine resources
13Skills and training opportunities in ocean sectors

14The classification of ocean industries follows the framework established in TG-1.1 Ocean Economy Scope and Classifications, which provides standardised definitions aligned with ISIC and CPC.

15Health outcomes: Physical and mental health effects related to ocean environments, including:

16Nutritional contributions from seafood consumption
17Health risks from ocean-related occupations
18Mental health and stress reduction from coastal access
19Water quality impacts on coastal community health

20Food security: Access to adequate and nutritious food derived from marine sources, including:

21Household-level fish consumption and dietary diversity
22Contribution of marine protein to national food supply
23Vulnerability of food systems to marine resource depletion
24Access to subsistence fishing and gleaning for food-insecure populations

25Food security is closely linked to both material wellbeing and health outcomes, and is a principal channel through which ocean ecosystem condition affects human welfare. SDG 2 (Zero Hunger) and its targets on food security and nutrition are directly relevant where coastal and island populations depend on marine protein as a primary food source.

26Cultural and spiritual wellbeing: Non-material dimensions of human-ocean relationships, including:

27Access to culturally significant marine sites
28Maintenance of traditional practices and knowledge
29Sense of place and identity connected to coastal environments
30Intergenerational transmission of marine-related culture

31For guidance on documenting traditional marine knowledge and customary practices, see TG-3.6 Traditional Knowledge.

32Recreation and leisure: Benefits from using ocean environments for non-work activities, including:

33Participation in marine recreation (swimming, diving, fishing)
34Access to coastal amenities
35Tourism experiences in marine environments

36The SEEA Ecosystem Accounting framework identifies cultural services as “experiential and intangible services related to the perceived or actual qualities of ecosystems whose existence and functioning contribute to a range of cultural benefits”⁴. These include recreation-related services, visual amenity services, education and research services, and spiritual, artistic and symbolic services. For ocean accounting, these cultural ecosystem services contribute to wellbeing. See TG-2.4 Ecosystem Goods and Services for guidance on measuring ecosystem services in monetary and physical terms.

37Environmental quality: The condition of the local marine and coastal environment as experienced by communities, including:

38Water quality for recreation, fishing, and domestic use
39Air quality in coastal and port areas
40Noise and visual amenity from marine activities
41Exposure to marine pollution and litter

42Environmental quality operates as a mediating factor between ecosystem condition (documented in TG-2.1 Aggregate Biophysical Indicators of Environmental State) and perceived wellbeing, and may be assessed through both objective measurements and resident perception surveys.

3.2.2 Measuring ocean sector employment

1Employment in ocean sectors is a primary pathway through which oceans contribute to material wellbeing. The Statistical Framework for Measuring the Sustainability of Tourism (SF-MST) provides relevant measurement approaches that can be adapted for ocean accounting.

2The SF-MST defines employment as “all those of working age who, during a short reference period, were engaged in any activity to produce goods or provide services for pay or profit”⁵. For ocean accounts, employment should be compiled for industries directly dependent on marine resources or operating in marine spaces. To ensure consistency with economic accounts, employment measurement in social accounts should use the same industry classifications as those established in TG-3.3 Economic Activity Relevant to the Ocean, including the ISIC-based ocean economy concordance provided in that Circular.

3Key ocean sectors for employment measurement include:

4Fisheries and aquaculture: SDG Target 2.3 calls for doubling “the agricultural productivity and incomes of small-scale food producers, in particular women, indigenous peoples, family farmers, pastoralists and fishers”⁶. Employment accounts should distinguish between:

5Commercial fishing (industrial and semi-industrial)
6Small-scale and artisanal fishing
7Aquaculture (marine and brackish water)
8Fish processing and marketing

9The SEEA for Agriculture, Forestry and Fisheries (SEEA AFF) provides an integrated framework for describing how “biophysical and management information relevant to agriculture, forestry and fisheries production can be integrated into the statistical framework”⁷. For detailed guidance on fisheries measurement, see TG-1.5 Fisheries Management.

10Marine tourism: SDG Target 8.9 calls for implementing “policies to promote sustainable tourism that creates jobs”⁸. Employment in marine tourism includes:

11Accommodation services in coastal areas
12Tour operators and guides for marine activities
13Water-based transport for tourism purposes
14Recreational fishing services

15Maritime transport and ports: Employment in shipping, port operations, and related logistics

16Offshore energy: Employment in oil and gas extraction, offshore wind, and other marine energy

17Other ocean industries: Shipbuilding, marine biotechnology, coastal construction

18The SF-MST recommends that employment data be compiled with characteristics relevant to social sustainability, including⁹:

19Sex (male/female)
20Age groups
21Employment status (employee, self-employed, contributing family worker)
22Full-time/part-time status
23Contract type (permanent, temporary, seasonal)
24Formal/informal employment status
25Geographic location

26SDG indicator 14.7.1 measures “Sustainable fisheries as a proportion of GDP in small island developing States, least developed countries and all countries”¹⁰. Employment accounts provide complementary information on the livelihood dimensions of sustainable fisheries.

3.2.3 Decent work dimensions

1The ILO Decent Work Measurement Framework encompasses ten substantive elements: (1) employment opportunities, (2) adequate earnings and productive work, (3) decent working time, (4) combining work, family and personal life, (5) work that should be abolished, (6) stability and security of work, (7) equal opportunity and treatment in employment, (8) safe work environment, (9) social security, and (10) social dialogue¹¹.

2For ocean sectors, several decent work challenges deserve particular attention:

3Occupational safety: Fishing is among the most hazardous occupations globally, with elevated rates of fatal and non-fatal injuries. SDG indicator 8.8.1 measures “Frequency rates of fatal and non-fatal occupational injuries, by sex and migrant status”¹².

4Informal employment: Many ocean-sector workers, particularly in small-scale fisheries, operate in the informal economy. SDG indicator 8.3.1 measures the “Proportion of informal employment in non-agriculture employment”¹³. Ocean accounts should document the proportion of informal employment in ocean industries. The 2025 SNA Chapter 39 on the informal economy provides updated guidance aligned with recent ICLS resolutions.

5Seasonal employment: Tourism and fishing often involve seasonal work patterns that affect income stability. The SF-MST notes that “employment in tourism industries is known for the fact that it often consists of a small core of permanent staff complemented with staff with a temporary contract and on-call workers”¹⁴.

6Migrant workers: Ocean industries, particularly fishing and maritime transport, often rely on migrant labour. SDG Target 8.8 calls for protecting “labour rights and promote safe and secure working environments for all workers, including migrant workers”¹⁵.

7Table 1 summarises the recommended employment indicators for ocean social accounts, with suggested disaggregations to support distributional analysis.

8Table 1: Recommended employment indicators for ocean social accounts

Indicator	Recommended Disaggregation	Data Source
Employment rate in ocean industries	Sex, age group, coastal/inland	Labour force surveys
Average wages in ocean industries	Sex, industry, compared to national average	Establishment surveys, administrative records
Share of part-time employment	Sex, industry, seasonal/non-seasonal	Labour force surveys
Proportion of informal employment	Sex, industry, urban/rural	Labour force surveys, ICLS definitions
Work-related injury and illness rates	Sex, industry, migrant status	Administrative records, occupational health data
Share of self-employed workers	Sex, industry, own-account/employer	Labour force surveys
Seasonal employment share	Industry, contract type	Labour force surveys, tourism statistics

9These indicators align with both the ILO Decent Work Measurement Framework and the SF-MST recommendations on employment data characteristics¹⁶.

3.2.4 Subjective wellbeing measures

1Beyond objective indicators, subjective wellbeing measures capture how people evaluate and experience their lives. The OECD Guidelines on Measuring Subjective Well-being provide methodological standards for measuring life satisfaction, affect, and eudaemonic wellbeing¹⁷.

2For ocean accounting, subjective measures can assess:

3Life satisfaction: Overall life satisfaction of coastal and ocean-dependent populations compared to national averages

4Domain satisfaction: Satisfaction with specific life domains affected by ocean conditions (e.g., work satisfaction among fishers, satisfaction with local environment among coastal residents)

5Perceptions of wellbeing impacts: Community perceptions of whether ocean-related activities (tourism, fishing, aquaculture) positively or negatively affect local wellbeing

6The SF-MST recommends that measurement of tourism impacts on host communities include “perceptions on the negative and positive contribution of tourism to overall wellbeing”¹⁸. Similar approaches apply to other ocean-related activities affecting coastal community wellbeing.

3.2.5 Cultural ecosystem services and the condition—wellbeing linkage

1A substantial share of the non-material wellbeing that the ocean provides reaches people through cultural ecosystem services: the experiential, symbolic, and identity-related benefits that arise from interactions with marine and coastal ecosystems. The Millennium Ecosystem Assessment (MEA) classifies cultural services as the non-material benefits people obtain from ecosystems “through spiritual enrichment, cognitive development, reflection, recreation, and aesthetic experiences”¹⁹. The Intergovernmental Science-Policy Platform on Biodiversity and Ecosystem Services (IPBES) frames analogous contributions under “nature’s contributions to people,” explicitly including non-material contributions such as supporting identities, learning and inspiration, and physical and psychological experiences²⁰. The Common International Classification of Ecosystem Services (CICES) v5.1 organises cultural services into “direct, in-situ and outdoor interactions with living systems that depend on presence in the environmental setting” and “indirect, remote, often indoor interactions” with ecosystems²¹. The SEEA Ecosystem Accounting framework operationalises these concepts for accounting purposes by recognising cultural services as “experiential and intangible services” whose supply depends on the location, extent, and condition of ecosystem assets and whose use accrues to specific beneficiary groups²².

2Cultural services are the principal mechanism through which the biophysical condition of marine ecosystems is transmitted into the social and cultural account dimensions documented under this Circular. The chain of dependence may be summarised as follows (Figure 3.5.1):

3The extent and condition of an ecosystem asset (recorded in TG-2.1 Aggregate Biophysical Indicators of Environmental State and TG-2.3 Ocean Condition Accounts) sets the capacity of that asset to supply cultural services.
4The supply and use of cultural services (recorded in ecosystem service accounts under TG-2.4 Ecosystem Goods and Services, following SEEA EA Chapter 6) translates that biophysical capacity into flows that reach specific user groups.
5The social and cultural dimensions of wellbeing recorded in the present Circular (recreation participation, customary use, sense of place, cultural identity, and non-use values) record the beneficiary-side outcomes of those flows.

Figure 3.5.1 Ecosystem extent and condition jointly determine cultural-service supply that feeds wellbeing measures in social accounts. Exchange-value boundary excludes intrinsic, non-use, relational and consumer-surplus value classes. Source: TG-3.5 draft, §3 (social-account compilation chain linking ecosystem condition to wellbeing); cultural ecosystem service classes per SEEA EA 2024 §6.122 (Table 6.3); exchange-value boundary per SEEA EA ch. 8-9 and 2008 SNA.

6Practitioners may consider the following cultural-service categories when designing the social account, recognising that the precise scope, units, and beneficiary classes will depend on national context and on the methods adopted in companion ecosystem service accounts. None of the categories below mandates a specific valuation method or parameter set. For worked numeric examples and method choices, see the case studies in TG-5.1 Australia through TG-5.10 Vietnam.

7Recreation and nature-based tourism. Marine recreation (diving, snorkelling, swimming, recreational fishing, wildlife watching, and coastal visitation) is among the most readily observable cultural services and is recognised in CICES v5.1 under “physical and experiential interactions”²³. Social accounts may record participation rates (visits, trips, user-days) and the demographic profile of participants, whilst the corresponding ecosystem service account records the physical and monetary supply attributable to specific ecosystem assets. The condition—wellbeing linkage is direct: declines in coral cover, water clarity, or species abundance may reduce the perceived quality of the recreational experience and, over time, the level of participation. SEEA EA notes that recreation-related services depend on “the perceived or actual qualities of ecosystems” and that condition is therefore an integral input to service supply²⁴.

8Customary and subsistence use with cultural dimensions. Activities such as gleaning of invertebrates, customary harvest of finfish for ceremonial purposes, and seasonal collection of marine plants combine subsistence livelihood with social and cultural significance. SEEA EA explicitly notes that “if the harvest is retained for subsequent consumption, then the quantity of the associated biomass should be included as part of biomass provisioning services. At the same time, there would be a connection to the measurement of cultural services. In these instances, flows of cultural services should be recorded in addition to biomass provisioning services”²⁵. Practitioners may consider recording participation, effort, and demographic disaggregation of customary users. In many contexts, customary harvest is predominantly undertaken by women and is closely tied to intergenerational knowledge transmission, both of which are also documented in TG-3.6 Traditional Knowledge. The methods used to attribute monetary value to customary use are method-sensitive and contested. The social account is method-agnostic on this question and records the underlying participation and effort data on which any subsequent valuation may draw.

9Sense of place, cultural identity, and spiritual values. For many coastal and island communities, specific marine places (reefs, passages, beaches, lagoons, and offshore features) carry identity, ancestral, or spiritual significance that is not reducible to use intensity. CICES v5.1 includes “spiritual, symbolic and other interactions with the natural environment” as a distinct cultural service class²⁶. IPBES recognises “supporting identities” as a non-material contribution of nature²⁷. Social accounts may record place-based indicators (such as the proportion of community members who report strong attachment to named coastal areas, or the existence of recognised cultural heritage sites within the accounting area) whilst respecting the protocols for sensitive knowledge described in TG-3.6 Traditional Knowledge, Section 3.3.3. Where condition decline affects a culturally significant site, the loss may register only weakly in monetary indicators but strongly in qualitative indicators of identity and continuity, and both should be recorded.

10Education, research, and intergenerational transmission. SEEA EA recognises education, science, and research services as a cultural service category, and CICES v5.1 includes “scientific” and “educational” interactions²⁸. For ocean contexts, this category includes both formal education uses (school programmes, university research) and informal intergenerational transmission of marine knowledge within families and communities. Social accounts may record indicators of intergenerational transmission, for example whether elders report that younger community members are learning traditional fishing or gleaning practices, as a complement to formal education indicators.

11Non-use and existence values. Some cultural contributions arise without direct interaction: the value people attach to the existence of marine species and habitats, to bequeathing them to future generations, and to the option of future use. The MEA and IPBES both recognise these non-use dimensions, and they may be partially observable through stated-preference surveys or qualitative community assessment. SEEA EA cautions that pure existence values are not always treated as exchange-value-consistent ecosystem services for monetary accounting purposes. Non-use values may nonetheless be recorded as part of the qualitative dimensions of the social account, in line with the qualitative approaches described in Section 3.5.

12Table 3 (new): Candidate cultural-service indicators for social accounts

Cultural-service category	Candidate social-account indicators	Disaggregation	Linked condition signal
Recreation and nature-based tourism	Participation rate; user-days; perceived quality of experience	Sex, age, resident/visitor	Coral cover, water clarity, species abundance
Customary and subsistence use	Number of participating households; effort; cultural significance rating	Sex, age, community	Target species abundance, habitat extent
Sense of place and identity	Proportion reporting attachment to named sites; heritage sites recognised	Community, generation	Site condition, integrity of named features
Education and intergenerational transmission	Proportion of youth learning customary practices; school visits	Age, community	Continued ecosystem functioning at teaching sites
Non-use values	Proportion willing to support conservation; stated importance of bequest	Income, community	Aggregate ecosystem condition

13These indicators are candidate rather than mandatory. Practitioners may select among them according to national priorities, data availability, and the protocols agreed with relevant communities. The cultural-service framing should be read alongside the broader wellbeing framework in Section 3.2.1 and the qualitative approaches in Section 3.5.

14A practical implication of the condition—wellbeing chain is that declines in ecosystem condition may not register in social accounts until the underlying cultural service flow is materially disrupted. Compilers may therefore consider reporting condition signals (from TG-2.1 and TG-2.3) alongside the social-account indicators above, so that emerging risks to cultural services are visible before they manifest as observed reductions in participation, use, or wellbeing. This anticipatory framing is consistent with the resilience-oriented approach described in Section 3.4.3.

3.3 Equity and Distribution

1Equity concerns how the benefits and burdens of ocean use are distributed across population groups. Ocean accounting should document distributional patterns to support policy analysis for SDG 10 (Reduce inequality within and among countries). The governance frameworks that shape access to ocean resources and determine the distribution of benefits are documented in TG-3.7 Governance Accounts, whilst social accounts record the distributional outcomes that result from those governance arrangements. Compilers should ensure that social accounts and governance accounts are compiled in a coordinated manner, so that the institutional rules documented in TG-3.7 can be linked to the distributional patterns recorded here.

3.3.1 Distributional dimensions

1The 2025 SNA recommends standard breakdowns for household sector accounts by income decile and wealth quintile, as well as alternative breakdowns by main source of income, household type, housing status, and age of reference person²⁹. Ocean accounts should adopt these breakdowns where relevant data exist, with particular attention to:

2Geographic distribution: Benefits and burdens distributed across coastal and inland regions, urban and rural areas, and different coastal zones. Coastal communities may bear disproportionate environmental burdens (pollution, erosion, storm damage) whilst access to marine resources may benefit geographically concentrated populations.

3Income distribution: How ocean-derived income is distributed across income groups. Small-scale fisheries often provide essential livelihoods for lower-income households, whilst benefits from tourism and offshore industries may accrue disproportionately to higher-income groups or external investors.

4Gender distribution: Women’s roles in ocean economies are extensive and often under-recognised, particularly in fish processing, aquaculture, and gleaning. The UNWTO Global Report on Women in Tourism identifies “an urgent need for regular collection and reporting on employment data disaggregated by sex in tourism, also including formal and informal tourism employment, pay gaps”³⁰.

5Intergenerational distribution: How current patterns of ocean use affect opportunities for future generations, connecting to sustainability accounting approaches in 2025 SNA Chapter 35 (Measuring the Sustainability of Well-being).

6Distribution among Indigenous Peoples and Local Communities: Ocean resources often have particular significance for Indigenous Peoples and coastal communities with traditional marine tenure systems. The TNFD notes that “Indigenous Peoples and Local Communities manage or have tenure over at least 38% of remaining intact forest areas and 36% of areas that are key to biodiversity”³¹, with analogous relationships existing for traditional marine areas. See TG-3.6 Traditional Knowledge for guidance on documenting these relationships.

7Table 2: Ocean social indicator framework

Wellbeing Domain	Indicator	Data Source	Disaggregation
Material living	Household income from ocean	Household surveys	Coastal/inland, gender
Employment	Ocean jobs, quality	Labour surveys	Sector, formal/informal
Health	Fish consumption, protein	Dietary surveys	Income group, region
Cultural identity	Traditional practices	Qualitative surveys	Community, age
Recreation access	Marine recreation participation	Time-use surveys	Income, proximity

3.3.2 Access to ocean resources

1UNCLOS establishes a framework for resource access in which coastal States have sovereign rights over resources in their EEZ whilst maintaining freedoms of access to the high seas. Within national waters, domestic governance frameworks determine how access rights are allocated. For documentation of these governance frameworks, see TG-3.7 Governance Accounts.

2SDG Target 14.b calls for providing “access for small-scale artisanal fishers to marine resources and markets”³². Indicator 14.b.1 measures “Progress by countries in the degree of application of a legal/regulatory/policy/institutional framework which recognizes and protects access rights for small-scale fisheries”³³.

3Access equity concerns include:

4Allocation of fishing quotas and licenses across commercial and small-scale sectors
5Rights of traditional fishers in the context of expanding commercial and tourism uses
6Access to coastal land and beaches for fishing communities
7Distribution of marine protected area benefits and restrictions

8Marine spatial planning processes allocate marine space among competing uses, with equity implications. See TG-1.2 Marine Spatial Planning for related guidance on how spatial allocation decisions can be documented.

9Social accounts should document the types and distribution of access rights using administrative data sources where available. Fishing licence registries, quota allocation records, marine protected area permits, and coastal land tenure records all provide information on who holds access rights and under what conditions. For guidance on accessing and using such administrative data sources, see TG-4.3 Administrative Data Sources. Compilers should record the number of licences or permits by type, the demographic characteristics of holders (where available), and changes in allocation over time.

1UNCLOS establishes principles of equitable benefit sharing, particularly for resources in the Area (seabed beyond national jurisdiction) and for continental shelf resources beyond 200 nautical miles. Article 140 states that “activities in the Area shall…be carried out for the benefit of mankind as a whole…taking into particular consideration the interests and needs of developing States”³⁴. The Kunming-Montreal Global Biodiversity Framework and the BBNJ Agreement extend benefit sharing provisions to marine genetic resources.

2Social accounts should document:

3Distribution of revenues from resource access fees and licenses
4Allocation of conservation finance among stakeholder groups
5Sharing of benefits from marine genetic resources
6Distribution of ecosystem service values across user groups

7SDG Target 15.6 (applicable also to marine contexts) calls for promoting “fair and equitable sharing of the benefits arising from the utilization of genetic resources”³⁵.

8For guidance on documenting financial flows related to ocean conservation and management, see TG-1.7 Multilateral Finance and TG-1.8 Project Finance.

3.4 Vulnerability and Resilience

1Coastal and ocean-dependent communities face particular vulnerabilities to environmental change, economic shocks, and governance failures. Social accounts should document vulnerability indicators and adaptive capacity to inform resilience-building policies.

3.4.1 Understanding vulnerability

1The IPCC defines vulnerability as “the propensity or predisposition to be adversely affected. Vulnerability encompasses a variety of concepts and elements, including sensitivity or susceptibility to harm and lack of capacity to cope and adapt”³⁶.

2Ocean-related vulnerabilities include:

3Climate vulnerability: Exposure to sea level rise, coastal erosion, ocean warming, acidification, and changing storm patterns. SDG Target 1.5 calls for building “the resilience of the poor and those in vulnerable situations and reduce their exposure and vulnerability to climate-related extreme events”³⁷. SDG Target 14.2 calls for managing marine ecosystems “including by strengthening their resilience”³⁸.

4For guidance on documenting ecosystem condition changes that affect community vulnerability, see TG-2.1 Aggregate Biophysical Indicators of Environmental State and TG-2.3 Ocean Condition Accounts.

5Economic vulnerability: Dependence on volatile marine commodity markets, seasonal income fluctuations, and exposure to external economic shocks. The SF-MST notes that “the measurement of water use by tourism industries relative to water availability will provide insights into the dependence of tourism activity on a given water supply and the associated potential vulnerability of tourism activity to the effects of drought”³⁹. Similar vulnerability assessments apply to fisheries dependent on stocks affected by environmental variability.

6Social vulnerability: Factors that affect capacity to cope with and recover from shocks, including poverty, limited education, social marginalisation, and weak social protection coverage.

7Ecological vulnerability: Dependence on ecosystem services from marine ecosystems that may be degraded or at risk. The TNFD notes that “the prosperity and resilience of our societies and economies depend on the health and resilience of nature and its biodiversity”⁴⁰. For guidance on documenting ecosystem condition and degradation, see TG-2.9 Ecosystem Accounts.

8Vulnerability assessment for coastal communities remains an active area of methodological development. Whilst composite vulnerability indices have been proposed in the academic literature, no single standardised index has yet achieved international statistical endorsement. Compilers are encouraged to compile the component indicators listed in section 3.4.2 and to document the specific methods and weights used in any composite measures they produce, to support transparency and comparability as international guidance evolves.

3.4.2 Vulnerability indicators

1Social accounts should compile indicators across multiple vulnerability dimensions:

2Exposure indicators:

3Proportion of population in coastal flood zones
4Share of economic activity dependent on marine resources
5Proportion of households dependent on fish for protein
6Share of employment in climate-sensitive ocean sectors

7Sensitivity indicators:

8Poverty rates in coastal communities
9Proportion of informal workers in ocean sectors
10Age structure of fishing workforce
11Nutritional dependence on marine protein

12Adaptive capacity indicators:

13Social protection coverage for ocean-sector workers
14Access to financial services and insurance
15Educational attainment in coastal communities
16Livelihood diversification options
17Strength of social networks and community organisations

18SDG indicator 1.3.1 measures the “Proportion of population covered by social protection floors/systems”⁴¹. For ocean accounts, this indicator should be compiled specifically for coastal and ocean-dependent populations to assess protective capacity against shocks.

3.4.3 Resilience assessment

1Resilience refers to “the capacity of social, economic and environmental systems to cope with a hazardous event or trend or disturbance, responding or reorganizing in ways that maintain their essential function, identity and structure while also maintaining the capacity for adaptation, learning and transformation”⁴².

2The TNFD recommends that organizations “describe the resilience of the organisation’s strategy to nature-related risks and opportunities, taking into consideration different scenarios”⁴³. For community-level resilience in ocean contexts, analogous assessments should consider:

3Ecological resilience: The capacity of marine ecosystems to maintain functions and services under changing conditions. This connects to ecosystem condition accounts documented in TG-2.3 Ocean Condition Accounts.

4Economic resilience: The capacity of ocean-dependent economies to maintain income and employment under changing conditions, including through diversification and adaptation.

5Social resilience: The capacity of communities to maintain social cohesion, cultural practices, and collective action capacity under changing conditions.

6Governance resilience: The capacity of institutions to adapt management approaches in response to changing conditions. See TG-3.7 Governance Accounts for documentation of adaptive governance capacity.

3.5 Qualitative Approaches

1Many dimensions of ocean-society relationships are not readily captured through quantitative indicators. Qualitative approaches complement statistical measurement by documenting narratives, perceptions, and complex social dynamics.

3.5.1 Value of qualitative data

1The SEEA Ecosystem Accounting framework acknowledges that some ecosystem contributions to wellbeing extend beyond what can be captured in supply and use tables. Cultural services in particular involve “experiential and intangible” dimensions⁴⁴ that require interpretive approaches.

2Qualitative data provides four types of contribution, summarised in Table 3.5.1 below.

Contribution	Description
Context	Understanding the local circumstances that shape quantitative indicators.
Meaning	Interpreting what statistical patterns signify for affected communities.
Voice	Ensuring that community perspectives inform accounting and policy.
Dynamics	Capturing processes of change that snapshot indicators may miss.

3.5.2 Participatory approaches

1Engagement with Indigenous Peoples, Local Communities, and affected stakeholders is essential for social accounts that accurately represent human-ocean relationships.

2The TNFD provides guidance on engagement processes that should⁴⁵:

3Identify relevant stakeholders including Indigenous Peoples and Local Communities
4Respect the rights of Indigenous Peoples as reflected in the UN Declaration on the Rights of Indigenous Peoples
5Document concerns and priorities expressed through engagement
6Ensure equitable access and benefit sharing, particularly for Indigenous Peoples and Local Communities
7Report on how engagement results are incorporated into decision-making

8For ocean accounting, participatory processes can inform:

9Identification of culturally significant marine areas and species
10Assessment of wellbeing impacts from ocean management decisions
11Documentation of traditional knowledge relevant to marine resource management
12Evaluation of equity in resource access and benefit distribution

13TG-3.6 Traditional Knowledge provides detailed guidance on documenting traditional ecological knowledge and customary governance systems through culturally appropriate methods. Compilers preparing social accounts should coordinate closely with the TG-3.6 guidance to ensure that participatory methods are consistent and that qualitative findings from both accounts can be cross-referenced. In particular, the protocols for free, prior and informed consent (FPIC) and community validation described in TG-3.6 apply equally to social accounts that involve engagement with Indigenous Peoples and Local Communities.

3.5.3 Community wellbeing assessment

1The SF-MST framework for measuring tourism impacts on host communities provides an adaptable model for assessing ocean-related impacts on community wellbeing. Key elements include⁴⁶:

2Resident perceptions: Surveys and consultations that document how community members perceive the impacts of ocean-related activities (fishing, tourism, aquaculture, offshore development) on their wellbeing, cultural identity, and living environment.

3Social context impacts: Assessment of effects on “cultural identity, living environment and wellbeing…including, for example, impacts on the quality of life, employment and income, cultural heritage, prevailing beliefs, and the access to services such as health care, education, transport and infrastructure, and housing”⁴⁷.

4Comparison across locations: Analysis comparing conditions in communities with different levels of ocean-related activity to identify attributable impacts.

5Time-series monitoring: Repeated assessment to track changes in community wellbeing over time in relation to changing ocean conditions and management approaches.

3.5.4 Narrative accounts

1Beyond structured surveys and assessments, social accounts can incorporate narrative documentation. Table 3.5.4 below describes the three main forms.

Form	Description
Case studies	Detailed documentation of specific communities, sectors, or policy interventions that illustrate how ocean-society relationships function in particular contexts.
Oral histories	Documentation of how ocean-society relationships have changed over time, particularly valuable for capturing traditional knowledge and intergenerational perspectives.
Stakeholder testimonies	First-person accounts from fishers, coastal residents, tourism workers, and others directly affected by ocean conditions and management decisions.

2These narrative elements provide qualitative richness that complements quantitative indicators and supports communication of accounting results to diverse audiences.

4. Compilation Procedure

4.1 Step-by-step compilation process

1Compiling social accounts for ocean contexts follows a structured sequence that ensures consistent coverage and integration with other account components. The procedure below outlines the typical workflow. Compilers should adapt it to national circumstances and data availability.

4.1.1 Define accounting boundaries

1Step 1.1: Delineate ocean-dependent populations Identify the geographic areas and population groups whose wellbeing is materially affected by ocean conditions or management decisions. This may include:

2Coastal communities within a specified distance from the coast (e.g., 50 km)
3Island populations entirely surrounded by ocean
4Inland populations employed in ocean industries
5Communities dependent on marine protein for food security

6The spatial delineation should align with the ecosystem accounting areas defined in TG-2.9 Ecosystem Accounts and the spatial units used in TG-1.2 Marine Spatial Planning to facilitate cross-account linkages.

7Step 1.2: Identify ocean industries Adopt the ocean industry classification from TG-3.3 Economic Activity Relevant to the Ocean and TG-1.1 Ocean Economy Scope and Classifications to ensure consistency between social and economic accounts. Document the ISIC codes that correspond to each ocean industry category used in the account.

4.1.2 Compile employment accounts

1Step 2.1: Extract ocean employment from labour force surveys Use labour force survey microdata to tabulate employment in ocean industries as classified in Step 1.2. Disaggregate by:

2Sex (male/female)
3Age group (15-24, 25-44, 45-64, 65+)
4Employment status (employee, self-employed, contributing family worker)
5Full-time/part-time status
6Formal/informal status (using ICLS definitions)
7Contract type (permanent, temporary, seasonal)
8Geographic location (coastal/inland, urban/rural)

9See Section 3.2.2 for detailed indicator definitions.

10Step 2.2: Supplement with administrative data Where labour force surveys do not provide adequate coverage of ocean sectors (particularly small-scale fisheries), supplement with administrative data from:

11Fishing licence registries (see TG-4.3 Administrative Data Sources)
12Social security records
13Establishment surveys in ocean industries
14Port authority employment records

15Ensure that supplements do not double-count individuals covered by surveys.

16Step 2.3: Compile wage and earnings data Extract average wages by ocean industry and worker characteristics from establishment surveys or administrative payroll records. Calculate ratios to national averages to assess relative compensation levels.

4.1.3 Document distributional patterns

1Step 3.1: Household survey integration Use household income and expenditure surveys to compile:

2Household income from ocean sources by income decile
3Household consumption of marine products by income group
4Geographic distribution of ocean-derived income (coastal vs inland)

5The household survey data should be processed following TG-4.2 Survey Methods for Ocean Economic Activity to ensure proper weighting and variance estimation for coastal subpopulations.

6Step 3.2: Access rights inventory Compile data on the distribution of formal access rights from administrative sources:

7Number and characteristics of fishing licence holders by licence type
8Quota allocation by vessel size class and ownership type
9Marine protected area permits by user category
10Coastal land tenure by community type

11This access rights inventory provides the empirical link to the governance arrangements documented in TG-3.7 Governance Accounts, Section 3.2.2.

12Step 3.3: Gender-disaggregated indicators Ensure all compiled indicators are disaggregated by sex to support gender equity analysis. Where sample sizes permit, further disaggregate by age group and geographic location to identify intersectional patterns.

4.1.4 Assess vulnerability and resilience

1Step 4.1: Compile exposure indicators Using spatial data and census information, calculate:

2Proportion of coastal population in flood zones (link to elevation and sea level rise projections)
3Share of local employment in ocean industries by community
4Proportion of households dependent on fish for protein (from dietary surveys)

5Step 4.2: Compile sensitivity indicators From household surveys and census data, tabulate for coastal communities:

6Poverty rates (proportion below national poverty line)
7Informal employment share in ocean sectors
8Educational attainment distribution
9Dependency ratios (population under 15 and over 64 relative to working age)

10Step 4.3: Compile adaptive capacity indicators From administrative data and surveys, assess:

11Social protection coverage for ocean-sector workers (from social security registries)
12Access to financial services (bank account ownership, credit access from household surveys)
13Livelihood diversification (proportion of households with multiple income sources)

14These vulnerability and resilience indicators connect to the ecosystem condition trends documented in TG-2.3 Ocean Condition Accounts, so that the communities most at risk from environmental degradation can be identified.

4.1.5 Integrate qualitative data

1Step 5.1: Design participatory assessments Following the protocols described in Section 3.5.2 and consistent with TG-3.6 Traditional Knowledge, design community engagement processes to:

2Validate quantitative findings
3Identify culturally significant ocean values not captured in surveys
4Document resident perceptions of wellbeing impacts from ocean management
5Record narrative accounts from affected stakeholders

6Step 5.2: Conduct community consultations Implement participatory assessments in selected coastal communities, ensuring adequate representation of:

7Indigenous Peoples and traditional marine tenure holders
8Women (often under-represented in formal consultation processes)
9Small-scale fishers and informal sector workers
10Youth and elders (for intergenerational perspectives)

11Step 5.3: Synthesise qualitative findings Analyse qualitative data using thematic coding and narrative synthesis methods. Organise findings according to the wellbeing domains in Section 3.2.1 to facilitate integration with quantitative indicators.

4.1.6 Validate and publish accounts

1Step 6.1: Cross-validation with other accounts Check consistency of social account indicators with:

2Employment figures from TG-3.3 Economic Activity Relevant to the Ocean
3Spatial distributions relative to ecosystem accounting areas in TG-2.9 Ecosystem Accounts
4Access rights data with governance frameworks in TG-3.7 Governance Accounts

5Step 6.2: Document data sources and methods Prepare technical documentation describing:

6Data sources used and their coverage
7Estimation methods for filling data gaps
8Quality assessment following TG-0.7 Quality Assurance Principles
9Known limitations and areas requiring methodological development

10Step 6.3: Disseminate accounts Publish social accounts with supporting narrative that:

11Explains the main findings for each wellbeing domain
12Highlights distributional patterns relevant to equity analysis
13Identifies vulnerable populations requiring policy attention
14Links findings to relevant SDG targets and indicators

4.2 Data sources

1Social accounts draw on diverse data sources including:

2Household surveys: Labour force surveys, living standards surveys, and specialised coastal community surveys provide individual and household-level data on income, employment, consumption, and subjective wellbeing. See TG-4.2 Survey Methods for Ocean Economic Activity for guidance on ocean-specific survey modules and weighting procedures for coastal populations.

3Administrative records: Social protection records, fishing licenses, maritime worker registrations, and educational records provide population-level administrative data. See TG-4.3 Administrative Data Sources for guidance on accessing and using administrative data.

4Community consultations: Participatory assessments and stakeholder engagement processes generate qualitative data and validate quantitative findings.

5Census data: Population and housing censuses provide baseline demographic data for coastal communities.

6Enterprise surveys: Establishment surveys in ocean sectors provide employment and working condition data from the employer perspective.

7Data quality considerations bear heavily on social accounts, given the diversity of sources and the frequent reliance on survey data that may have limited sample sizes in coastal communities. Compilers should assess the following quality dimensions for each data source: coverage (whether the source adequately represents ocean-dependent populations), timeliness (whether the data reflect current conditions), coherence (whether data from different sources can be reconciled), and accuracy (whether measurements are subject to known biases, such as under-reporting of informal employment or subsistence activities). The quality assurance procedures described in TG-0.7 Quality Assurance Principles apply to social accounts and should be adapted to address these source-specific considerations.

4.3 Integration with other accounts

1Social accounts connect to multiple other components of ocean accounting:

2Economic accounts (TG-3.3 Economic Activity Relevant to the Ocean): Employment and income indicators in social accounts complement value-added and output measures in economic accounts. Compilers should ensure consistent use of industry classifications across both account types.
3Ecosystem services accounts (TG-2.4 Ecosystem Goods and Services): Cultural services documented in ecosystem accounts relate to non-material wellbeing in social accounts
4Governance accounts (TG-3.7 Governance Accounts): Governance frameworks shape access, equity, and adaptive capacity documented in social accounts. Governance accounts document the rules, whilst social accounts document the outcomes.
5Traditional knowledge accounts (TG-3.6 Traditional Knowledge): Qualitative approaches in social accounts connect to documentation of traditional knowledge systems
6Condition accounts (TG-2.1 Aggregate Biophysical Indicators of Environmental State, TG-2.3 Ocean Condition Accounts): Ecosystem condition affects both vulnerability and the capacity of ecosystems to support wellbeing
7Ecosystem accounts (TG-2.9 Ecosystem Accounts): Ecosystem degradation patterns relate to social vulnerability

4.4 Challenges and limitations

1Social accounting for ocean contexts faces several methodological challenges, summarised in Table 4.4.1 below.

Challenge	Description
Attribution	Isolating the specific contribution of ocean factors to wellbeing outcomes that are influenced by many determinants.
Data availability	Limited availability of ocean-specific social data, particularly for small-scale sectors and informal activities.
Spatial matching	Aligning social data (often collected for administrative units) with marine spatial units used in environmental accounts.
Comparability	Ensuring comparability across contexts when social conditions vary substantially between countries and communities.
Subjectivity	Incorporating qualitative and subjective dimensions while maintaining analytical rigour.

2Compilers should document data sources, methods, and limitations transparently to support appropriate interpretation and use of social account information.

4.5 Worked Example: Community Dependency and Distributional Analysis

1This section extends the employment account from v3 (Section 4.4) with a distributional analysis for a hypothetical coastal community. The analysis demonstrates how social accounts support the decision use-cases outlined in Section 3.1. All figures are illustrative and designed to demonstrate the analytical structure. Actual compilations would draw on household surveys, administrative records, and participatory assessments as described in Section 4.1 and 4.2.

4.5.1 Scenario: Coastal fishing community distributional profile

1Setting: A hypothetical coastal community of 25,000 persons (6,250 households) in a Pacific Island State. The community is classified as “high ocean dependency” based on the dependency assessment described below.

4.5.2 Dependency assessment

1The first analytical step assesses the community’s dependence on ocean resources across multiple dimensions:

2Table 4.1: Ocean dependency indicators for hypothetical coastal community

Dependency dimension	Community value	National average	Ratio
Employment in ocean industries (% of labour force)	38%	12%	3.2
Household income from ocean (% of total)	42%	15%	2.8
Fish consumption (kg/capita/year)	65	28	2.3
Households with fishing access rights (%)	45%	8%	5.6

3The community records substantially higher ocean dependency than the national average across all four dimensions. This multi-dimensional dependency profile indicates elevated vulnerability to ocean environmental and governance changes. Employment dependency of 38% places this community in the upper decile nationally. Shocks to ocean industries would therefore have severe local economic impacts.

4.5.3 Income distribution by ocean dependency

1The second analytical step disaggregates household income by ocean dependency status and income quintile:

2Table 4.2: Household income by ocean dependency and income quintile (local currency units)

Income quintile	Ocean-dependent households (n=2,813)	Non-ocean households (n=3,437)	Ratio
Q1 (lowest 20%)	8,500	12,000	0.71
Q2	15,000	18,000	0.83
Q3	22,000	24,000	0.92
Q4	32,000	35,000	0.91
Q5 (highest 20%)	55,000	62,000	0.89
Mean	26,500	30,200	0.88

3Ocean-dependent households (defined as those deriving >50% of income from ocean industries or subsistence fishing) have lower incomes than non-ocean households across all quintiles. The gap is most pronounced for the lowest quintile, where ocean-dependent households earn only 71% of non-ocean household income. This pattern indicates that ocean dependence is associated with poverty risk.

4Table 4.3: Poverty rates by ocean dependency status

Category	Households below poverty line	Poverty rate
Ocean-dependent households	785	27.9%
Non-ocean households	515	15.0%
Total community	1,300	20.8%

5The poverty rate among ocean-dependent households (27.9%) is nearly double that of non-ocean households (15.0%). This distributional pattern has direct implications for just transition planning (Section 3.1.3): policies that reduce access to ocean resources without providing alternative livelihoods will disproportionately harm already-poor households.

4.5.4 Employment characteristics by gender and formality

1The account then examines employment characteristics in the community’s main ocean sector, small-scale fishing:

2Table 4.4: Small-scale fishing employment characteristics

Characteristic	Male	Female	Total
Total fishing employment	1,850	450	2,300
Formal employment	370 (20%)	45 (10%)	415 (18%)
Informal employment	1,480 (80%)	405 (90%)	1,885 (82%)
Mean annual earnings (formal)	28,000	22,000	27,000
Mean annual earnings (informal)	16,500	11,000	15,200
Social protection coverage	22%	8%	19%

3Note: Total column earnings figures are rounded to the nearest 100. Exact weighted means are 27,350 (formal) and 15,320 (informal).

4The employment profile reveals three distributional concerns:

5High informality: 82% of fishing employment is informal, a rate substantially higher than the national informal employment rate of 40%. Informal workers lack social protection, occupational safety coverage, and income stability.
6Gender gaps: Women constitute only 20% of fishing employment but 90% of female fishing workers are informal, compared to 80% of male workers. Women’s earnings in both formal and informal fishing are 21-33% lower than men’s.
7Low social protection: Only 19% of fishing workers have social protection coverage, compared to 64% nationally. That coverage gap leaves the community vulnerable to income shocks.

4.5.5 Food security and nutrition

1Food security analysis assesses the community’s dependence on marine protein:

2Table 4.5: Dietary composition and food security indicators

Indicator	Community value	National average
Fish consumption (kg/capita/year)	65	28
Share of protein from fish (%)	72%	38%
Dietary diversity score (0-9 scale)	4.8	5.9
Households food-secure year-round (%)	68%	82%
Households experiencing seasonal food shortage (%)	32%	18%

3The community derives 72% of protein from fish, more than double the national average and indicative of high nutritional dependence on marine resources. Dietary diversity is nonetheless lower than the national average (4.8 vs 5.9), and 32% of households experience seasonal food shortages (compared to 18% nationally). This pattern suggests that whilst fish is the primary protein source, the community is vulnerable to disruptions in fisheries access or marine resource availability.

4Disaggregating by income quintile reveals that food insecurity is concentrated among lower-income ocean-dependent households:

5Table 4.6: Food security by income quintile and ocean dependency

Income quintile	Ocean-dependent HH food insecure	Non-ocean HH food insecure	Total food insecure
Q1 (lowest 20%)	58%	42%	52%
Q2	35%	22%	28%
Q3	18%	12%	15%
Q4	8%	5%	6%
Q5 (highest 20%)	3%	2%	2%

6More than half (58%) of ocean-dependent households in the lowest income quintile experience food insecurity, compared to 42% of non-ocean households in the same quintile. The gap between the two groups indicates that ocean dependence compounds poverty-related food insecurity, likely because fishing income is volatile and subsistence catches are subject to seasonal and environmental variability.

4.5.6 Access rights distribution

1Formal fishing access rights are documented by licence type and holder characteristics:

2Table 4.7: Distribution of fishing access rights

Licence type	Number of licences	Held by women	Held by Indigenous community members
Commercial fishing (offshore)	45	2 (4%)	8 (18%)
Commercial fishing (inshore)	180	18 (10%)	95 (53%)
Small-scale fishing	1,850	280 (15%)	1,200 (65%)
Subsistence fishing	2,800	1,120 (40%)	2,450 (88%)
Total	4,875	1,420 (29%)	3,753 (77%)

3Access rights are stratified: commercial offshore licences (which provide access to higher-value fish stocks) are held almost exclusively by men (96%) and disproportionately by non-Indigenous community members (82%), whilst subsistence licences (which provide access only to low-value nearshore areas) are held predominantly by Indigenous community members (88%) and have much higher women’s representation (40%).

4This distributional pattern reflects the governance arrangements documented in TG-3.7 Governance Accounts Section 3.2.2. The social account documents the outcome (that commercial fishing opportunities are concentrated among a small, predominantly male, non-Indigenous group) whilst the governance account would document the licensing rules and allocation criteria that produce this outcome.

4.5.7 Analytical synthesis for decision support

1The distributional profile compiled above supports the three decision use-cases identified in Section 3.1:

2Equity assessment (Section 3.1.1):

3Current fishing licence allocation concentrates commercial access among non-Indigenous men, whilst Indigenous community members and women hold predominantly lower-value subsistence licences
4Reform options: Introduce preferential licensing for Indigenous fishers, gender quotas for commercial licences, or community-based allocation that reserves commercial access for local residents

5Vulnerability analysis (Section 3.1.2):

6High ocean dependency (38% employment, 42% income) combined with high informality (82%), low social protection (19%), and nutritional dependence on fish (72% of protein) indicates extreme vulnerability to marine resource decline or governance changes
7Priority interventions: Extend social protection to informal fishing workers, establish emergency food reserves, invest in livelihood diversification programmes

8Just transition planning (Section 3.1.3):

9If fisheries management requires catch reductions (e.g., due to stock decline), impacts will fall heavily on already-poor ocean-dependent households (27.9% poverty rate)
10Transition support should include: income support during adjustment period, retraining for alternative livelihoods, preferential access to emerging ocean sectors (e.g., marine tourism, aquaculture), and strengthened food assistance for households losing subsistence fishing access

11This worked example demonstrates how social accounts compiled following the procedures in Section 4.1 can generate the integrated wellbeing, equity, and vulnerability data needed to inform ocean management decisions.

Implementation Considerations

1For minimum institutional capacity, data infrastructure, and human skills requirements for compiling these accounts, see TG-0.8 Implementation Readiness Assessment. For guidance on adapting these methods to sub-national scales, see TG-3.11 Sub-National Ocean Accounts.

5. Acknowledgements

1This Circular has been approved for public circulation and comment by the GOAP Technical Experts Group in accordance with the Circular Publication Procedure.

2Authors: [To be confirmed]

3Reviewers: [To be confirmed]

6. References and Further Reading

1System of National Accounts 2025, Chapters 2, 34, and 35 (Wellbeing and Sustainability)
2SEEA Ecosystem Accounting, Chapter 6 (Ecosystem Services)
3SEEA for Agriculture, Forestry and Fisheries (SEEA AFF)
4Statistical Framework for Measuring the Sustainability of Tourism (SF-MST), Chapter 5 (Social Dimension)
5OECD Guidelines on Measuring Subjective Well-being
6ILO Decent Work Measurement Framework
7TNFD Recommendations, Guidance on Engagement with Indigenous Peoples, Local Communities and Affected Stakeholders
8UN Sustainable Development Goals Framework
9UNCLOS Articles on Benefit Sharing and Resource Access
10Millennium Ecosystem Assessment (2005), Ecosystems and Human Well-being: Synthesis
11IPBES (2019), Global Assessment Report on Biodiversity and Ecosystem Services
12Common International Classification of Ecosystem Services (CICES) v5.1 (Haines-Young and Potschin, 2018)

1
United Nations, Transforming our world: the 2030 Agenda for Sustainable Development, SDG Target 14.7. ↩
2
System of National Accounts 2025, Preface, para. B. ↩
3
System of National Accounts 2025, Preface, Section A (Introduction). ↩
4
SEEA Ecosystem Accounting, para. 6.51. ↩
5
SF-MST, Glossary, definition of “Employment”. ↩
6
United Nations, 2030 Agenda for Sustainable Development, SDG Target 2.3. ↩
7
SEEA for Agriculture, Forestry and Fisheries, para. 2. ↩
8
United Nations, 2030 Agenda for Sustainable Development, SDG Target 8.9. ↩
9
SF-MST, Table 5.3. ↩
10
United Nations, Global indicator framework for SDGs, Indicator 14.7.1. ↩
11
SF-MST, para. 5.66. ↩
12
United Nations, Global indicator framework for SDGs, Indicator 8.8.1. ↩
13
United Nations, Global indicator framework for SDGs, Indicator 8.3.1. ↩
14
SF-MST, para. 5.80. ↩
15
United Nations, 2030 Agenda for Sustainable Development, SDG Target 8.8. ↩
16
Adapted from SF-MST, para. 5.69, and ILO Decent Work Indicators: Concepts and Definitions. ↩
17
OECD, Guidelines on Measuring Subjective Well-being, 2013. ↩
18
SF-MST, para. 5.46. ↩
19
Millennium Ecosystem Assessment (2005), Ecosystems and Human Well-being: Synthesis, definition of cultural services. ↩
20
IPBES (2019), Global Assessment Report on Biodiversity and Ecosystem Services, framing of nature’s contributions to people, including non-material contributions (NCP 15—17). ↩
21
Haines-Young, R. and Potschin, M.B. (2018), Common International Classification of Ecosystem Services (CICES) V5.1, Section 4 (Cultural services). ↩
22
SEEA Ecosystem Accounting (2021), Chapter 6, paras. 6.51 and 6.95—6.100. ↩
23
CICES v5.1, Division “Direct, in-situ and outdoor interactions with living systems,” classes 3.1.1.1—3.1.1.2 (physical and experiential use). ↩
24
SEEA Ecosystem Accounting (2021), para. 6.51. ↩
25
SEEA Ecosystem Accounting (2021), para. 6.97. ↩
26
CICES v5.1, Section 4, classes 3.1.2.x (spiritual, symbolic and other interactions). ↩
27
IPBES (2019), Global Assessment, NCP 16 (Supporting identities). ↩
28
SEEA Ecosystem Accounting (2021), Table 6.3; CICES v5.1, classes 3.1.2.1—3.1.2.2 (scientific and educational interactions). ↩
29
System of National Accounts 2025, Chapter 34 (Measuring well-being), sections on household distributional analysis. See also Preface, Section B (New features) on wellbeing and sustainability. ↩
30
UNWTO, Global Report on Women in Tourism - Second Edition, 2019, as cited in SF-MST para. 5.71. ↩
31
TNFD Recommendations, Box 1. ↩
32
United Nations, 2030 Agenda for Sustainable Development, SDG Target 14.b. ↩
33
United Nations, Global indicator framework for SDGs, Indicator 14.b.1. ↩
34
UNCLOS, Article 140. ↩
35
United Nations, 2030 Agenda for Sustainable Development, SDG Target 15.6. ↩
36
IPCC, 2022, Annex II: Glossary, Climate Change 2022: Impacts, Adaptation and Vulnerability. ↩
37
United Nations, 2030 Agenda for Sustainable Development, SDG Target 1.5. ↩
38
United Nations, 2030 Agenda for Sustainable Development, SDG Target 14.2. ↩
39
SF-MST, para. 1.58. ↩
40
TNFD Recommendations, Executive Summary. ↩
41
United Nations, Global indicator framework for SDGs, Indicator 1.3.1. ↩
42
IPCC, 2022, Annex II: Glossary, definition of “Resilience”. ↩
43
TNFD Recommendations, Strategy C. ↩
44
SEEA Ecosystem Accounting, para. 6.51. ↩
45
TNFD Recommendations, Governance C. ↩
46
SF-MST, Chapter 5.4. ↩
47
SF-MST, para. 5.46. ↩