The theoretical frameworks behind integrated environmental, ecosystem, and economic accounting systems and their classifications

Highlights

• The concept of ecosystem services (ES) is a viable tool for impact assessments.

• Integrating ES into policies could be addressed via integrated accounting systems.

• The conceptual frameworks on the accounting and ES classification sides are explored.

• A consistent integration requires disentangling ES from benefits.

• Identifying the ES that users value requires discriminating among different uses.

Abstract

The integration of ecosystem services and accounting systems can help different stakeholders understand the economic implications of environmental impacts. Any such integration requires clear understanding of how ecosystem services may match and integrate with traditional accounts. The Experimental Ecosystem Accounts (EEA) of the System of Integrated Environmental and Economic Accounts (SEEA) is developing quickly with applications at different administrative levels. One emerging feature is lack of agreement on conceptual notions and definitions that could reconcile different approaches. Some basic issues can be developed and solved only once a theoretical basis has been established. Since the first step of any application is to identify which ecosystem services to account for, this paper explores whether and to what extent the theoretical frameworks behind ecosystem services classification systems match the theoretical framework behind the SEEA EEA. This attempt first tackles the conceptual framework on the accounting side, then the conceptual framework on the ecosystem services classification side. Combining the two sides, it is possible to visualize matches or mismatches and to infer a few consequences and implications. Ecosystem services classification systems can guide separation of intra-ecosystem processes from final ecosystem services, and help disentangle ecosystem services from benefits, key requirements for integrating accounts.