A systematic literature review on the implementation of the System of Environmental-Economic Accounting-Ecosystem accounting in forests, cities and marine areas

Abstract

The System of Environmental-Economic Accounting (SEEA-EA) was set as an international standard framework for integrating and relating economic and environmental statistical data. Since its adoption in 2021, several scientific efforts have been established to operationalise it. Systematic literature reviews are essential for providing a comprehensive worldview on specific topics, exploring gaps, and defining future directions. In this study, we systematically review ecosystem accounting studies in the context of SEEA-EA and collate information on several aspects of its multiple accounts: ecosystem extent, condition, ecosystem services and assets. To narrow the scope, we focus our research on three ecosystem types: urban, forest and coastal and marine ecosystems. The results showed an increasing interest in the topic among scientists. Most of the works were published between 2014 and 2024 (75 studies – 98.68%) and conducted in Europe and Oceania (61 studies – 80.26%). Ecosystem extent and services (monetary) were the most studied aspects; however, most studies do not compile information on opening/closing tables. The revised studies covered other ecosystem types besides the target ones (e.g., croplands). Extent accounts were compiled mainly using European and National land cover datasets. Condition accounts were mostly compiled based on compositional state characteristics, especially using biophysical indicators. Most studies failed to define reference conditions. Regarding ecosystem services (ES), most studies focused on physical and monetary accounts, using mixed methodological approaches. Most works assessed one section, primarily regulating & maintenance ES. Statistical data and market prices for biophysical and economic methodologies were preferred methods. Validation and mapping were not considered in the majority of the works. Future priorities, which are also challenges, on applying the SEEA-EA include developing guidance for (1) systematically defining appropriate reference conditions, (2) validating ES modelling outputs or at least reporting uncertainty levels, and (3) making the connection, often missing, between condition and ES accounts.