Glossary of Key Terms

1. Outcome

This Circular provides a comprehensive glossary of key terms used throughout the Technical Guidance on Ocean Accounting. Terms are aligned with the SEEA Glossary, 2025 SNA, and other relevant international statistical standards to ensure consistency across all circulars. Only terms that are conceptually distinct within the ocean accounting context are defined here; standard national accounts and statistical terms are covered by their source frameworks.

2. Requirements

None—this Circular serves as a standalone reference for terminology.

3. Glossary

A

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

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

Accuracy assessment : Documented evaluation of the correctness of classified geospatial data products or survey measurements, typically using a confusion matrix to compare observations against ground-reference validation data. Standard outputs include overall accuracy, user's and producer's accuracy, and the kappa coefficient. (IPCC LULUCF good practice guidance; ISO 19157) : -> See also: Remote sensing, Confusion matrix, Ground reference data

Adaptive 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—with exposure and sensitivity—of vulnerability. (IPCC AR6) : -> See also: Vulnerability, Livelihood dependency

Administrative 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. In ocean accounting these include permit registers, licensing databases, customs records, and vessel tracking systems. (UNECE, 2011; UN NQAF)

Aquaculture : The farming of aquatic organisms including fish, molluscs, crustaceans and aquatic plants. Farming implies some form of intervention in the rearing process to enhance production, such as regular stocking, feeding and protection from predators. (SEEA CF para. 5.420)

Asset : 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, the asset boundary spans multiple categories: produced assets (fixed assets, inventories, valuables) and non-produced assets (natural resources such as biological resources and mineral resources) are recorded within the SNA core framework. Ecosystem assets are defined separately under SEEA EA and recorded in supplementary and thematic accounts; they are not SNA assets stricto sensu. See also: Ecosystem asset. : -> See also: Produced asset, Environmental asset, Ecosystem asset, Natural resource

Asset 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

Avoided damage cost : A valuation method that estimates the value of an ecosystem service (typically coastal protection) 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

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

BBNJ 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. Establishes mechanisms for area-based management tools, environmental impact assessments, and marine genetic resources in the high seas and the Area. (UN) : -> See also: Areas Beyond National Jurisdiction (ABNJ), Exclusive Economic Zone (EEZ), Marine Protected Area (MPA)

Benefit 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. Recognised in SEEA EA Chapter 9 as a pragmatic option where data and resources do not permit primary valuation. (SEEA EA Chapter 9) : -> See also: Valuation, Ecosystem service

Biodiversity : 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)

: Note: The Kunming-Montreal Global Biodiversity Framework (2022) and IPBES assessments use functionally equivalent but more operationally detailed framing of biodiversity, with greater emphasis on functional and genetic diversity. Circulars referencing biodiversity targets should consult those sources alongside the CBD definition.

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

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

Blue 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. Sovereign and non-sovereign issuances follow use-of-proceeds principles adapted from green bond practice. (ICMA Green Bond Principles, adapted for ocean) : -> See also: Blue financial instruments, Blended finance

Blue carbon : Carbon stored in coastal and marine ecosystems, primarily through the accumulation of organic matter in mangroves, seagrasses, and tidal marshes. Blue carbon ecosystems are among the most carbon-dense ecosystems on Earth and play a significant role in climate regulation. (IPCC AR6 Glossary, 2021) : -> See also: Carbon sequestration, Blue financial instruments

Blue 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

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

C

Capacity (of ecosystem) : The ability of an ecosystem to generate a specific ecosystem service under current ecosystem condition, management, and uses, at the highest yield or use level that does not negatively affect the future supply of the same or other ecosystem services. (SEEA EA paras. 6.133-6.141) : -> See also: Ecosystem service

Carbon 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)

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

Coastal zone : The area where land and sea interact, encompassing both terrestrial and aquatic components of the shoreline environment. (SEEA EA)

: Note: National coastal management frameworks may define landward and seaward extents differently; compilers should document the spatial boundary adopted.

Condition (ecosystem) : See Ecosystem condition.

Condition indicator : A condition variable rescaled to a dimensionless 0--1 (or 0--100) scale relative to a reference condition value, used in ecosystem condition accounts to indicate whether an ecosystem is improving, degrading, or stable. (SEEA EA paras. 5.44-5.58) : -> See also: Condition variable, Reference condition, Ecosystem condition

Condition 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)

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

Consumption 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. (SNA)

: In the SNA, consumption of fixed capital is conceptually equivalent to economic depreciation. Distinguished from depletion, which applies to natural resources. : -> See also: Depreciation, Depletion, Net Domestic Product (NDP)

Cultivated biological resources : Biological resources that are subject to direct control, responsibility and management by institutional units. In the ocean domain, this primarily refers to aquaculture. Under the SNA, the growth of cultivated biological resources is recorded as production; the resources themselves are classified as produced assets (fixed assets or inventories depending on the production cycle). (SNA 2025; SEEA CF para. 5.420)

D

Data harmonisation : The process of transforming data from different sources to common definitions, classifications, spatial units, and temporal references so they can be integrated into a coherent framework. Includes classification concordances, unit conversions, and boundary reconciliation. (GSGF Principle 4 on Interoperability) : -> See also: Interoperability, Metadata, Transboundary data

Data 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. Four functions: baseline valuation, risk assessment, standardised impact indicators, post-investment monitoring. (GOAP Technical Guidance)

Degradation (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)

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

Depreciation : 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)

: See also: Consumption of fixed capital.

E

Ecosystem : 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

Ecosystem 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. Defined in SEEA Ecosystem Accounting. (SEEA EA para. 1.1)

Ecosystem Accounting Area (EAA) : The spatial boundary within which ecosystem accounts are compiled, defined by jurisdictional limits (typically a country's land area plus its EEZ) or by ecological coherence (e.g. a Large Marine Ecosystem). 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

Ecosystem 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

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

Ecosystem 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)

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

Ecosystem 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

Ecosystem 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)

Enhancement (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)

Environmental asset : The naturally occurring living and non-living components of the Earth, together constituting the biophysical environment, which may provide benefits to humanity. (SEEA CF para. 5.1)

: SEEA CF para. 5.2 classifies environmental assets into five sub-categories: land; mineral and energy resources; biological resources; water resources; and other natural resources. These individual environmental assets are distinct from ecosystem assets, which are spatially defined areas measured under SEEA Ecosystem Accounting. : -> See also: Individual environmental asset, Ecosystem asset

Environmental 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 (metabarcoding) or estimate abundance (quantitative eDNA via qPCR). Increasingly used for marine biodiversity monitoring and ecosystem condition assessment. (OBIS eDNA Guidelines) : -> See also: Biotic, Biodiversity, Ocean Biodiversity Information System (OBIS)

Exclusive 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

Extent 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

FAIR principles : Four foundational principles for data management—Findable, Accessible, Interoperable, and Reusable—developed to enable research data discoverability and reuse. Increasingly adopted for official statistical data to improve transparency and reproducibility. (Wilkinson et al., 2016) : -> See also: Data harmonisation, Interoperability, Metadata

Final 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)

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

Flow : 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

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

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

Governance : 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)

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

Gross 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)

Gross 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; not part of the SNA core. (SEEA EA Chapter 9; GOAP Technical Guidance) : -> See also: Final ecosystem service, Valuation, Gross Domestic Product (GDP)

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

H

Holistic dashboard : An integrated presentation of ocean account indicators spanning environmental, economic, social, and governance domains, designed to provide decision-makers with a comprehensive overview of ocean system status and trends. See TG-3.8 Combined Presentations. (GOAP Technical Guidance)

I

Illegal, 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. Trade-data analysis can reveal IUU through import-export discrepancies; SDG indicator 14.6.1 tracks national progress against IUU. (FAO; SDG 14.6.1) : -> See also: Fishing effort, Vessel Monitoring System (VMS), Regional Fisheries Management Organisation (RFMO)

Individual environmental asset : Environmental assets as defined in the SEEA Central Framework, classified according to the SNA's five categories of natural resources: land, mineral and energy resources, biological resources, water resources, and other natural resources. Contrasted with ecosystem assets. (SEEA CF)

Integrated Coastal Zone Management (ICZM) : A multisectoral approach to managing the land-sea interface that integrates terrestrial and marine resource management, addressing 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

Intermediate 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)

Interoperability : The ability of data systems, tools, and standards to exchange and integrate information without loss of meaning. Encompasses technical interoperability (formats and protocols), semantic interoperability (shared classifications and meanings), and organisational interoperability (aligned processes and governance). (GSGF Principle 4) : -> See also: Data harmonisation, FAIR principles, Metadata

Investment-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

Livelihood dependency : The reliance of populations or communities on ocean ecosystems for economic sustenance, food security, cultural identity, and wellbeing. Encompasses employment, nutrition, cultural, and safety dimensions; used to identify groups vulnerable to ecosystem degradation. See TG-2.3 Livelihood Dependencies. (GOAP Technical Guidance) : -> See also: Adaptive capacity, Vulnerability, Subsistence harvesting

M

Marine 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)

Marine 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)

Maximum 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. A reference point used in fisheries management and a benchmark in SDG indicator 14.4.1. (FAO; UNCLOS Articles 61, 119) : -> See also: Fishing effort, Natural biological resources

Medium-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. The standard entry point for embedding ocean accounts in national fiscal planning. (World Bank; IMF) : -> See also: Ocean accounts, National planning

Metadata : Structured information describing a dataset's content, quality, access conditions, lineage, and other properties. Essential for fitness-for-purpose assessment when integrating diverse data into ocean accounts. Common standards include ISO 19115 (geospatial), Darwin Core (biodiversity occurrence), and SDMX (statistical exchange). (ISO 19115; UN NQAF) : -> See also: Data harmonisation, Interoperability, Quality assurance (QA)

Modular 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. Includes centralised, federated, and hybrid patterns. (GOAP Technical Guidance)

N

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

Natural capital : Natural resources and ecosystem assets. Defined in the 2025 SNA as the combination of: (a) natural resources (such as mineral and energy resources, biological resources, and water resources, recognised within the integrated framework of national accounts); and (b) ecosystem assets (spatially defined areas of ecosystems, measured through SEEA Ecosystem Accounting). Of these, ecosystem assets are not explicitly recognized as economic assets in the integrated framework of national accounts. (SNA 2025 para. 35.24) : -> See also: Ocean accounts, Ocean economy, Blue economy, Environmental asset, Ecosystem asset

Natural capital accounting (NCA) : The application of accounting principles and frameworks to measure, monitor, and report on natural capital stocks and flows over time. NCA encompasses both individual environmental asset accounting (as in the SEEA Central Framework) and ecosystem accounting (as in SEEA EA). Distinguished from Natural capital (the stock concept) and from Ocean accounts (the GOAP framework applied to the ocean domain). (SEEA; WAVES Partnership)

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

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

Net ocean GVA : Gross Value Added of the ocean economy adjusted downward to deduct consumption of fixed capital and the depletion of marine natural resources (fish stocks, seabed minerals). 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

Ocean 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

Ocean 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

Ocean 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

Parametric 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. Increasingly used to finance reef restoration and coastal disaster response. (Climate and disaster risk finance literature) : -> See also: Blue financial instruments, Blended finance

Physical 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)

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

Production boundary : The boundary that defines the scope of production in the national accounts. Activities within the boundary are counted as production; activities outside are not. (SNA)

Provisioning 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

Quality assurance (QA) : Systematic procedures designed to prevent, identify, and address data quality issues across the statistical production cycle. QA addresses procedural design and governance; quality control (QC) addresses implementation and detection of errors during production. The UN NQAF identifies nine quality dimensions: relevance, accuracy/reliability, timeliness, punctuality, accessibility, clarity, coherence, comparability, and completeness. (UN NQAF Manual, 2019) : -> See also: Metadata, FAIR principles, Validation

R

Reference condition : A state against which ecosystem condition is measured, typically representing the natural or undegraded state of an ecosystem. SEEA EA recognises three approaches to setting reference condition: (i) historical baselines drawn from long-term records; (ii) contemporary least-disturbed or pristine 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

Regional Fisheries Management Organisation (RFMO) : An international body established under UNCLOS to manage fish stocks—typically highly migratory species or stocks straddling the EEZs of multiple states—in defined ocean regions. Maintains catch statistics, stock assessments, and vessel monitoring records accessible to member states. (UNCLOS Part VII; FAO) : -> See also: Fishing effort, Vessel Monitoring System (VMS), Transboundary data

Regulating 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)

Remote sensing : The collection of information about objects or areas on Earth from a distance, typically via satellite or airborne sensors, without physical contact. Foundational for ecosystem extent mapping and for many condition indicator derivations (e.g. live coral cover, kelp canopy extent, sea-surface temperature). (SEEA EA Technical Guidance on Biophysical Modelling) : -> See also: Accuracy assessment, Confusion matrix, Bathymetry

Residual : 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)

Resource 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

SEEA : 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

SNA : 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)

Service 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

Service Provisioning Area (SPA) : The spatial extent of ecosystems supplying a particular service (e.g. coastal ecosystems providing wave attenuation, seagrass meadows providing nursery habitat). Pairs with the Service Benefiting Area (SBA) in SEEA EA spatial-explicit ecosystem service accounts. (SEEA EA Chapter 7) : -> See also: Service Benefiting Area (SBA), Ecosystem service

Statistical 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. Recommended format for transboundary exchange of ocean economy and fisheries statistics. (SDMX Technical Standards v3.0) : -> See also: Metadata, Interoperability, Transboundary data

Stock : 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

Sub-national accounting unit : A spatial unit for ocean accounting below the national level, such as a province, municipality, marine park, or coastal zone. Sub-national units nest within the national Basic Spatial Unit (BSU) grid. (GOAP Technical Guidance)

Subsistence harvesting : Non-commercial extraction of marine resources—fish, shellfish, seaweed, invertebrates—by households for direct own consumption. Typically unpaid and often unrecorded in official fisheries statistics, but critical to food security in many coastal communities and within the SNA production boundary. (FAO SSF Guidelines; SEEA EA) : -> See also: Livelihood dependency, Production boundary, Provisioning service

Supply and use table : A table that records the supply of goods and services by domestic industries and imports, and the use of goods and services by industries (intermediate consumption) and final demand. (SNA)

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

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

T

Taskforce 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. The TNFD LEAP approach (Locate, Evaluate, Assess, Prepare) draws directly on ecosystem accounting data. (TNFD Recommendations, 2023) : -> See also: Investment-readiness criteria, Data pipeline to capital, Blue financial instruments

Thematic 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. The SNA 2025 treats such accounts within its satellite accounts architecture (see SNA 2025 Chapter 29), and formally notes that ocean accounting extends those conventions to the ocean domain. : -> See also: Ocean accounts, SEEA

Tiered approach : An incremental data-collection and measurement framework in which higher tiers provide greater accuracy, spatial resolution, or temporal frequency at the cost of greater data and capacity requirements. Tier 1 typically relies on global default datasets; Tier 2 uses national or regional data; Tier 3 uses high-resolution direct measurement. Widely used in SEEA EA guidance and IPCC inventories to accommodate countries with varying statistical capacity. (SEEA EA Technical Guidance; IPCC inventory guidelines) : -> See also: Data quality dimensions, Quality assurance (QA)

Traditional 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))

: Note: IPBES uses the related term Indigenous and Local Knowledge (ILK) to encompass knowledge systems of indigenous peoples and local communities more broadly. Several TG-1.x and TG-5.x circulars employ "ILK" in the IPBES sense; both terms appear in the Technical Guidance and should be treated as complementary.

Transboundary data : Information needed by one country for ocean accounting that is held or produced by another country. Arises from ecosystems that span maritime boundaries, jurisdictional arrangements (e.g. vessels landing catch in a different country), or ecosystem processes (e.g. migratory species). See TG-4.12 Transboundary Data. (GOAP Technical Guidance) : -> See also: Regional Fisheries Management Organisation (RFMO), Data harmonisation, Trust framework (for data sharing)

Trust framework (for data sharing) : A set of agreed principles, roles, and protocols governing how data is shared between organisations for ocean accounting purposes. Includes data custodian/steward/user roles, access tiers, quality assurance commitments, and conflict resolution mechanisms. (GOAP Technical Guidance)

V

Valuation : The process of assigning monetary values to assets or services. In environmental-economic accounting, valuation methods must be carefully matched to the purpose of the analysis. SEEA EA (Chapter 9) recognises three primary categories of valuation methods: (i) market-based methods (using observed market prices); (ii) non-market revealed preference methods (inferring value from related market behaviour, such as hedonic pricing or travel cost analysis); and (iii) non-market stated preference methods (eliciting values through surveys, such as contingent valuation). Compilers should apply valuation methods consistently with the SEEA EA hierarchy and document the approach taken. (SEEA EA Chapter 9)

Value 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)

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

Vessel 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; the resulting records are held by fisheries authorities and accessed under data-sharing arrangements. (FAO Voluntary Guidelines for Flag State Performance) : -> See also: Illegal, Unreported and Unregulated (IUU) fishing, Fishing effort, Administrative data

Vulnerability : 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

Wellbeing : 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)

: Note: IPBES uses the term "good quality of life" in preference to "wellbeing." (IPBES, 2015) Where IPBES frameworks are cited in Technical Guidance circulars, "good quality of life" is the IPBES-specific term.

4. Sources and Abbreviations

Key Sources

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

Standard Abbreviations Used in Technical Guidance

5. Acknowledgements

Authors: [To be confirmed]

This glossary draws on definitions from the SEEA Glossary, 2025 SNA, and other international statistical standards. Terms are adapted for the ocean accounting context where appropriate.