Multilateral Environmental Agreement Indicators

1. Outcome

This Circular provides guidance on deriving multilateral environmental agreement (MEA) indicators from ocean accounts, enabling countries to report against international commitments through a unified data infrastructure. Readers will understand how ocean accounts support indicator compilation for Sustainable Development Goal 14 (Life Below Water), the Kunming-Montreal Global Biodiversity Framework (GBF), the Paris Agreement under the United Nations Framework Convention on Climate Change (UNFCCC), and the Agreement on Biodiversity Beyond National Jurisdiction (BBNJ). The guidance demonstrates how SEEA-based ocean accounts provide the coherent data foundation for multiple MEA reporting obligations simultaneously, streamlining national reporting processes while ensuring methodological consistency across frameworks. Decision-makers will be equipped to use ocean accounts for tracking progress against GBF Target 3 (30x30 protection), SDG 14 targets on marine pollution and fish stocks, Paris Agreement nationally determined contributions (NDCs) for blue carbon and ocean-climate linkages, and emerging BBNJ requirements for areas beyond national jurisdiction.

Ocean accounts enable policy integration by connecting environmental condition (documented in TG-3.5 Ecosystem Condition) with economic activity (compiled under TG-3.3 Economic Activity), providing the analytical basis for assessing trade-offs between conservation targets and sustainable use objectives. The biophysical indicator methodology in TG-2.1 Aggregate Biophysical Indicators establishes the general framework for normalising condition variables and constructing composite indices that underpin several MEA indicators. Climate indicators addressed in TG-2.8 Climate Indicators provide the complementary methodology for Paris Agreement reporting on blue carbon and ocean-climate interactions. By compiling ocean accounts following international standards, countries create a strategic data infrastructure that serves multiple reporting frameworks from a common foundation, reducing fragmentation and improving data quality across their international environmental commitments.

2. Requirements

This Circular requires familiarity with:

• TG-0.1 General Introduction to Ocean Accounts -- for the conceptual framework and key components of Ocean Accounts
• TG-0.2 Overview of Relevant Statistical Standards -- for the methodological foundations provided by SNA 2025, SEEA CF, and SEEA EA
• TG-2.1 Aggregate Biophysical Indicators -- for the biophysical indicator derivation framework referenced throughout this Circular

Related Circulars that provide supporting guidance:

• TG-2.5 Ocean Economy Structure -- for ocean economy measurement relevant to SDG 14.7.1
• TG-2.7 Pollution Flows -- for pollution flow accounting relevant to SDG 14.1.1
• TG-2.8 Climate Indicators -- for climate-related indicators relevant to UNFCCC/Paris Agreement
• TG-2.9 Disaster Risk and Resilience -- for ecosystem-based adaptation indicators
• TG-3.1 Asset Accounts -- for guidance on compiling physical and monetary asset accounts for marine ecosystems
• TG-3.5 Ecosystem Condition -- for ecosystem condition accounting methodology that underpins GBF and SDG indicators
• TG-3.7 Governance Accounts -- for information on marine protected areas and governance arrangements relevant to MEA reporting
• TG-3.8 Combined Presentations -- for practical methods of integrating data from multiple accounts to derive MEA indicators

3. Guidance Material

Multilateral environmental agreements establish international frameworks for environmental protection and sustainable use, setting goals and targets that require monitoring through indicators. The ocean domain is addressed by multiple overlapping MEAs, creating both challenges and opportunities for countries. The challenge lies in responding to multiple reporting obligations with potentially different indicator definitions, methodologies, and timelines. The opportunity lies in using a coherent accounting framework to provide a unified data infrastructure that can serve multiple purposes^[1].

SEEA Ecosystem Accounting (SEEA EA) was adopted by the United Nations Statistical Commission in March 2021 as an international statistical standard for ecosystem accounting. The preface to SEEA EA explicitly recognises the role of ecosystem accounts in supporting international reporting, noting that the framework will "inform international initiatives and global reporting frameworks, including the Sustainable Development Goals, the Kunming-Montreal Global Biodiversity Framework...and the measurement of GHG emissions and removals by land use, land-use change and forestry (LULUCF) under the United Nations Framework Convention on Climate Change"^[2].

This section examines how ocean accounts can support indicator derivation for the major MEAs relevant to marine ecosystems. Section 3.1 provides an overview of the MEA indicator framework and SEEA's role. Sections 3.2 through 3.5 address specific agreements: SDG 14, CBD/GBF, UNFCCC/Paris Agreement, and the BBNJ Agreement. Section 3.6 presents an expanded worked example demonstrating the compilation procedure for deriving MEA indicators from ocean account data. Section 3.7 provides a comprehensive alignment matrix mapping MEA targets to specific SEEA accounts and ocean account data elements.

3.1 MEA Indicator Framework

Indicators are essential tools for monitoring progress toward environmental goals. The SEEA EA describes indicators as "summary measures related to a key issue or phenomenon and derived from a series of observed facts"^[3]. Indicators derived from accounting frameworks benefit from the coherence and consistency that accounts provide, as the underlying data have been reconciled and harmonised across multiple sources.

The role of accounting in indicator derivation

Chapter 14 of SEEA EA identifies three main types of indicators that can be derived from ecosystem accounts^[4]:

1. Aggregates -- statistics grouped together to provide a broader picture, such as total marine protected area coverage or total ecosystem service value
2. Composite indices -- indicators combining different variables using weighting patterns, such as ecosystem condition indices aggregated from multiple condition variables
3. Ratio indicators -- indicators derived by combining data from different accounts, such as ecosystem services per hectare by ecosystem type

The SEEA EA emphasises that indicators derived from accounting frameworks offer several advantages^[5]:

• A stable conceptual framework allowing new indicators to be developed as policy demands evolve
• A broad framework enabling different indicators to be understood in context
• Support for analysis, forecasting, and projections using the same coherent data source
• Capacity for early estimates based on benchmark data

For ocean accounting, these benefits are particularly valuable given the multiple MEAs that address marine ecosystems and the need for consistent, comparable data across reporting frameworks. The combined presentations approach described in TG-3.8 Combined Presentations provides practical methods for integrating data from multiple accounts to derive MEA indicators.

SEEA and global monitoring frameworks

The UN Statistical Commission has recognised the importance of SEEA for monitoring the Sustainable Development Goals, welcoming the work on interlinkages between SEEA and SDG indicators and stressing "the importance of the System of Environmental-Economic Accounting for monitoring the [Sustainable Development] Goals"^[6]. Similarly, the monitoring framework for the Kunming-Montreal Global Biodiversity Framework draws directly on SEEA EA for several headline indicators, including those under Goals A and B^[7].

The SEEA EA provides two general advantages for MEA monitoring^[8]:

1. Broad coverage of environmental and economic topics, with inherent connections between stocks and flows and use of both physical and monetary data
2. Single coherent database enabling countries to report to multiple monitoring frameworks from a unified data infrastructure

This positions ocean accounts as a strategic investment for countries seeking to meet multiple reporting obligations efficiently while improving the quality and consistency of their environmental data. The governance frameworks that determine access to marine resources and the distribution of benefits from ocean use, documented in TG-3.7 Governance Accounts, provide essential context for interpreting MEA indicators related to sustainable use and benefit-sharing.

Decision use cases for MEA indicators

Ocean account-derived MEA indicators support specific policy and management decisions across multiple governance levels:

National policy planning: Governments use MEA indicators to assess progress toward international commitments and to identify priority areas for policy intervention. SDG 14.5.1 (marine protected area coverage) informs national spatial planning decisions, while SDG 14.4.1 (fish stocks within sustainable levels) guides fisheries policy reform. The integrated nature of ocean accounts enables assessment of trade-offs between conservation and sustainable use objectives, supporting evidence-based policy design.

International reporting: Multilateral environmental agreements require periodic national reports demonstrating implementation progress. Ocean accounts provide the data foundation for GBF National Reports, Voluntary National Reviews on SDG progress, and UNFCCC National Communications and Biennial Reports. By deriving multiple indicators from a single accounting framework, countries ensure consistency across reporting obligations and reduce the administrative burden of fragmented reporting systems.

Sub-national management: Regional and local authorities responsible for marine spatial management use MEA indicators to track ecosystem condition and management effectiveness within their jurisdictions. Protected area managers assess condition indicators to evaluate whether conservation measures are achieving desired outcomes, while coastal development authorities use pollution indicators to monitor land-sea interactions.

Private sector disclosure: The Taskforce on Nature-related Financial Disclosures (TNFD) framework, aligned with GBF Target 15, encourages businesses to assess and disclose nature-related dependencies, impacts, risks and opportunities. Ocean accounts provide standardised metrics that companies operating in marine sectors can use for TNFD-aligned disclosure, connecting corporate sustainability reporting with national environmental accounting^[9].

Investment screening: Development finance institutions and private investors increasingly use environmental indicators for investment screening and portfolio risk assessment. MEA indicators derived from ocean accounts provide decision-useful information on ecosystem condition trends, regulatory risks associated with environmental degradation, and opportunities in nature-positive sectors such as sustainable aquaculture and marine renewable energy.

3.2 SDG 14 Indicators (Life Below Water)

Sustainable Development Goal 14 aims to "Conserve and sustainably use the oceans, seas and marine resources for sustainable development"^[10]. It comprises ten targets addressing marine pollution, ecosystem management, ocean acidification, fisheries, marine protected areas, fisheries subsidies, economic benefits for SIDS and LDCs, marine research, small-scale fisheries, and implementation of international ocean law.

Overview of SDG 14 targets and indicators

The Global Indicator Framework for SDG 14 includes the following indicators, as adopted by the General Assembly in resolution 71/313 and as refined through subsequent annual revisions by the Inter-Agency and Expert Group on SDG Indicators (IAEG-SDGs)^[11]:

Table 1: SDG 14 targets and associated indicators^[12]

Ocean accounts contribution to SDG 14 indicators

Ocean accounts compiled following SEEA can directly support or inform several SDG 14 indicators:

Indicator 14.1.1 (Coastal eutrophication and plastic debris): Physical flow accounts for residuals (pollutants) can record nutrient loadings and plastic debris entering marine ecosystems from land-based sources. The SEEA Central Framework physical flow accounts provide the methodology for tracking pollutant flows from economic activities to the environment^[13]. For guidance on pollution flow accounting, see TG-2.7 Pollution Flows.

The indicator comprises two components that can be derived from distinct accounting sources. The coastal eutrophication index (CEI) aggregates information on nutrient concentrations (dissolved inorganic nitrogen and phosphorus) and harmful algal bloom occurrences from condition accounts, combined with nutrient loading data from physical flow accounts. The plastic debris density component uses data on plastic accumulation rates from residual flow accounts and marine litter surveys compiled within the condition accounting framework. Both components require spatial disaggregation to the coastal zone, which can be achieved through the spatial classification systems described in TG-0.1 General Introduction.

Indicator 14.2.1 (Ecosystem-based approaches): Ecosystem extent and condition accounts, combined with governance accounts recording marine protected area coverage and management effectiveness, provide the data infrastructure for assessing ecosystem-based management. The SEEA EA thematic accounts for oceans specifically address the integration of ecosystem accounts with ocean governance information^[14]. For detailed guidance on governance arrangements in ocean accounts, see TG-3.7 Governance Accounts.

Indicator 14.3.1 (Ocean acidification): Ecosystem condition accounts include chemical state variables such as pH, dissolved oxygen, and carbonate chemistry^[15]. Systematic recording of these variables within the condition accounting framework supports trend monitoring for ocean acidification. For guidance on deriving biophysical indicators from condition accounts, see TG-2.1 Aggregate Biophysical Indicators. Climate-related applications of ocean acidification indicators are addressed in TG-2.8 Climate Indicators Section 3.3.

Indicator 14.4.1 (Fish stocks within sustainable levels): Physical asset accounts for aquatic resources record fish stock biomass, natural growth, harvest, and depletion^[16]. The sustainable yield concept in SEEA CF directly relates to the assessment of stocks within biologically sustainable levels. For detailed guidance on asset accounts including fish stocks, see TG-3.1 Asset Accounts.

Indicator 14.5.1 (Marine protected area coverage): Ecosystem extent accounts classified by protection status can directly provide this indicator. The SEEA EA notes that "ecosystem extent accounts can be disaggregated by a range of spatial classifications, including protected area status"^[17]. This indicator connects directly to GBF Target 3 (30x30), demonstrating the value of a unified accounting approach for multiple reporting obligations.

Indicator 14.7.1 (Sustainable fisheries as proportion of GDP): Monetary flow accounts linking ecosystem services to economic output, combined with supply-use tables for the ocean economy, can provide the data for calculating the contribution of sustainable fisheries to GDP^[18]. For guidance on ocean economy measurement, see TG-2.5 Ocean Economy Structure.

3.3 CBD/GBF Indicators (Targets 2, 3, 15)

The Kunming-Montreal Global Biodiversity Framework (GBF), adopted in December 2022 at the fifteenth Conference of the Parties to the Convention on Biological Diversity (COP-15), sets out ambitious goals and targets for halting and reversing biodiversity loss by 2030^[19]. The monitoring framework for the GBF, adopted at COP-15 through Decision 15/5, comprises headline indicators, component indicators, and complementary indicators. SEEA is explicitly recognised as the methodological basis for several headline indicators.

GBF 2050 Goals relevant to ocean accounting

The GBF establishes four long-term goals for 2050. Goals A and B are particularly relevant to ocean accounting^[20]:

Goal A: "The integrity, connectivity and resilience of all ecosystems are maintained, enhanced, or restored, substantially increasing the area of natural ecosystems by 2050..."

Goal B: "Biodiversity is sustainably used and managed and nature's contributions to people, including ecosystem functions and services, are valued, maintained and enhanced..."

The SEEA EA notes that "Goal A, which monitors the size of natural ecosystems and condition of ecosystems in terms of their connectivity and integrity as well as the status and trends of threatened species, can be informed by indicators from ecosystem extent accounts, ecosystem condition accounts and species accounts"^[21]. The headline indicator for Goal A--"Extent of natural and modified ecosystems"--uses the SEEA EA ecosystem extent account as its methodological basis, as specified in the GBF monitoring framework adopted through Decision 15/5^[22]. Similarly, "Goal B, which monitors nature's contribution to people and benefits from ecosystems and biodiversity and their sustainable use, can be informed by indicators from physical and monetary ecosystem services flow accounts"^[23].

Target 2: Ecosystem restoration

Target 2 aims to "Ensure that by 2030 at least 30 per cent of areas of degraded terrestrial, inland water, and marine and coastal ecosystems are under effective restoration"^[24].

Ocean accounts support Target 2 monitoring through:

• Ecosystem extent accounts recording changes in marine ecosystem extent, including restoration of degraded areas
• Ecosystem condition accounts tracking improvements in ecosystem condition following restoration interventions
• Combined presentations linking restoration expenditure (from environmental protection expenditure accounts) to outcomes in extent and condition

The headline indicator for Target 2 draws on the combination of ecosystem extent and condition accounts. The SEEA EA states that "Target 2, which monitors the area of degraded ecosystems under ecosystem restoration, can be informed by indicators deriving from a combination of ecosystem extent accounts and ecosystem condition accounts"^[25].

For practical application, the ecosystem condition typology (ECT) provides a framework for classifying ecosystem degradation levels, enabling identification of areas requiring restoration and tracking of restoration progress. See TG-3.5 Ecosystem Condition for guidance on ecosystem condition accounting methodology.

Target 3: Protected areas (30x30)

Target 3 aims to "Ensure and enable that by 2030 at least 30 per cent of terrestrial and inland water areas, and of marine and coastal areas...are effectively conserved and managed"^[26].

This target encompasses the "30x30" commitment that has significant implications for ocean governance. Ocean accounts can support Target 3 monitoring through:

• Ecosystem extent accounts classified by protection status, distinguishing marine protected areas (MPAs), other effective area-based conservation measures (OECMs), and unprotected areas
• Ecosystem condition accounts comparing condition within and outside protected areas to assess conservation effectiveness
• Governance accounts recording management effectiveness evaluations and enforcement capacity

For guidance on recording marine protected areas within the ocean accounting framework, see TG-3.7 Governance Accounts. The connection between protection status and ecosystem condition provides important evidence for policy effectiveness assessment. Marine spatial planning processes that allocate ocean space for conservation and sustainable use are addressed in TG-1.3 Marine Spatial Management.

Target 15: Business disclosure

Target 15 calls for action to "Encourage and enable business...to regularly monitor, assess, and transparently disclose their risks, dependencies and impacts on biodiversity"^[27].

The Taskforce on Nature-related Financial Disclosures (TNFD) has developed a framework aligned with Target 15 requirements^[28]. The TNFD v1.0 recommendations, released in September 2023, draw on SEEA as a methodological foundation for nature-related metrics, with supplementary guidance on sector-specific disclosure published through 2024^[29]. Ocean accounts can support corporate disclosure by:

• Providing standardised metrics for ecosystem extent and condition that can be applied at project, operational, or portfolio scales
• Enabling consistent measurement of nature dependencies (ecosystem services used) and impacts (pressures on ecosystems)
• Facilitating alignment between corporate reporting and national accounting

The TNFD framework explicitly references SEEA as providing the statistical underpinning for nature-related measurement. The TNFD notes that its framework is designed to "be aligned with the global policy goals and targets in the GBF, including Target 15 on corporate reporting of nature-related risks, dependencies and impacts"^[30].

3.4 UNFCCC/Paris Agreement Indicators (NDCs)

The Paris Agreement, adopted in 2015, aims to limit global temperature increase to well below 2 degrees Celsius, with efforts to limit to 1.5 degrees Celsius^[31]. Countries submit Nationally Determined Contributions (NDCs) outlining their climate commitments, which increasingly include ocean-based mitigation and adaptation measures.

Ocean-climate linkages in NDCs

The ocean plays a critical role in climate regulation through:

• Carbon sequestration by coastal and marine ecosystems (blue carbon)
• Heat absorption moderating global temperatures
• Providing adaptation options for coastal communities

The SEEA EA recognises global climate regulation as an ecosystem service, defined as "the regulation of the chemical composition of the atmosphere and oceans by living organisms and ecosystem processes"^[32]. Coastal ecosystems including mangroves, salt marshes, and seagrass meadows are particularly significant for carbon sequestration and storage. These ecosystems are covered in detail in TG-6.2 Mangrove and Wetland Accounts and TG-6.3 Seagrass Accounts.

Ocean accounts for climate indicators

Ocean accounts can support UNFCCC/Paris Agreement monitoring through:

Blue carbon accounting: Ecosystem extent accounts for mangroves, salt marshes, and seagrass meadows record the area of these carbon-rich ecosystems. Ecosystem condition accounts can include carbon stock variables (above-ground biomass, soil carbon). Ecosystem services flow accounts can record annual carbon sequestration rates^[33].

The SEEA EA identifies blue carbon ecosystems as key for climate regulation services: "The global climate regulation service associated with carbon sequestration and storage is the annual flow of carbon sequestered by ecosystem types, measured in physical terms"^[34]. For guidance on climate-related indicators from ocean accounts, see TG-2.8 Climate Indicators.

LULUCF reporting alignment: The SEEA EA notes that ecosystem accounts can support "the measurement of GHG emissions and removals by land use, land-use change and forestry (LULUCF) under the United Nations Framework Convention on Climate Change and associated Nationally Determined Contributions"^[35]. Ecosystem extent accounts recording conversions between ecosystem types can be aligned with LULUCF activity data requirements. This is particularly relevant for coastal wetland conversions (mangrove deforestation, wetland drainage) which are significant sources of emissions.

Adaptation indicators: Ocean accounts can support monitoring of ecosystem-based adaptation by tracking:

• Extent and condition of coastal protection ecosystems (coral reefs, mangroves, wetlands)
• Coastal protection ecosystem services (flood mitigation, storm protection)
• Economic dependencies on ocean ecosystem services

For guidance on disaster risk indicators derived from ocean accounts, see TG-2.9 Disaster Risk and Resilience. The linkage between ecosystem extent, condition, and coastal protection services provides a quantitative basis for valuing ecosystem-based adaptation investments.

3.5 BBNJ Agreement Indicators (Emerging)

The Agreement on the Conservation and Sustainable Use of Marine Biological Diversity of Areas Beyond National Jurisdiction (BBNJ Agreement) was adopted in June 2023 and entered into force on 19 January 2026 following the sixtieth ratification^[36]. This historic agreement establishes a legal framework for marine biodiversity in areas beyond national jurisdiction (ABNJ), including the high seas and the seabed beyond the continental shelf. The first Conference of the Parties is expected in 2026, at which detailed monitoring and reporting requirements will begin to be elaborated.

Key elements of the BBNJ Agreement

The BBNJ Agreement addresses four main elements:

1. Marine genetic resources and benefit-sharing
2. Area-based management tools, including marine protected areas
3. Environmental impact assessments
4. Capacity-building and technology transfer

These elements create new monitoring and reporting requirements that can be supported by ocean accounting approaches.

Emerging indicator requirements

While the detailed monitoring framework for the BBNJ Agreement is still being developed through the Conference of the Parties process, ocean accounts can contribute to:

Marine genetic resources: Physical flow accounts can record the extraction and use of marine genetic resources from ABNJ, including their incorporation into biotechnology and pharmaceutical products. Monetary flow accounts can track benefit-sharing arrangements^[37]. The SEEA EA ecosystem services classification includes genetic material provisioning, which provides a methodological basis for this emerging requirement.

Area-based management in ABNJ: Ecosystem extent accounts can be extended to cover ecosystem types in ABNJ, including deep-sea ecosystems such as abyssal plains, hydrothermal vents, and seamounts. The IUCN Global Ecosystem Typology provides classifications for deep-sea ecosystem functional groups that can support extent accounting^[38]. For guidance on deep-sea ecosystem accounting, see TG-6.6 Deep Sea and ABNJ Accounts.

Environmental impact assessment: The ecosystem condition and services accounting framework provides a structured approach to baseline assessment and impact monitoring that can inform environmental impact assessments in ABNJ. Condition reference levels can be established for minimally impacted deep-sea ecosystems against which project impacts can be assessed^[39].

The SEEA EA acknowledges challenges for accounting in ABNJ, noting that for marine ecosystems "beyond the continental shelf...accounting may be challenging due to limited data availability and complex jurisdictional arrangements"^[40]. Nonetheless, the accounting framework provides a methodological foundation that can be applied as data and governance arrangements develop.

Alignment with GBF Target 3

The BBNJ Agreement and GBF Target 3 (30x30) are closely linked, as protected areas in ABNJ will contribute to global marine protection targets. Ocean accounts covering both national waters and ABNJ can provide the integrated data infrastructure for tracking progress toward global ocean protection goals. The coherence between the accounting approach applied within EEZs and in ABNJ ensures comparability and supports aggregation to regional and global scales.

3.6 Compilation Procedure: Worked Example

This section presents a synthetic worked example demonstrating how MEA indicators are derived from ocean account data through a step-by-step compilation procedure. The example focuses on a subset of indicators to illustrate the accounting-to-indicator workflow.

Context and scope

Setting: Hypothetical Coastal State "Azuria" with an Exclusive Economic Zone (EEZ) of 250,000 km2, including 5,000 km2 of coral reef ecosystems and 12,000 km2 of seagrass meadows. Azuria has compiled ocean accounts for the 2024 reporting year and seeks to derive indicators for SDG 14.5.1 (MPA coverage), GBF Target 3 (protected area effectiveness), and SDG 14.3.1 (ocean acidification).

Accounting period: Calendar year 2024 (opening stock 1 January 2024, closing stock 31 December 2024).

Data sources: Ecosystem extent accounts from remote sensing analysis, ecosystem condition accounts from marine monitoring network, governance accounts from national MPA authority.

Step 1: Compile extent accounts by protection status

The first step involves compiling ecosystem extent accounts classified by IUCN protection category. Azuria's extent account for coral reefs, disaggregated by protection status, appears as follows:

Table 2: Ecosystem extent account for coral reefs by protection status (km2)

The extent account structure follows SEEA EA Table 4.1, with spatial classification disaggregated by IUCN protected area category as recommended in SEEA EA para 4.19. The "additions" and "reductions" rows record changes in protection status during the accounting period. In this example, Azuria designated 150 km2 of previously unprotected coral reef as protected areas during 2024 (50 km2 as strict protection, 100 km2 as multiple use).

Step 2: Derive SDG 14.5.1 indicator

SDG indicator 14.5.1 measures "Coverage of protected areas in relation to marine areas"^[41]. The indicator is calculated as the ratio of protected area to total area:

Formula:

SDG 14.5.1 = (Total protected area / Total marine area) x 100

Calculation for Azuria (coral reefs only):

Protected coral reef area = 450 + 900 + 600 = 1,950 km2 Total coral reef area = 5,000 km2 Coverage = (1,950 / 5,000) x 100 = 39.0%

For whole-of-EEZ reporting, Azuria would aggregate protected areas across all ecosystem types. Assuming seagrass meadows have 4,800 km2 protected and other marine ecosystems have 80,000 km2 protected:

Total protected marine area = 1,950 + 4,800 + 80,000 = 86,750 km2 Total EEZ area = 250,000 km2 Coverage = (86,750 / 250,000) x 100 = 34.7%

This value exceeds the SDG 14.5 target of 10% but falls short of the GBF Target 3 goal of 30% by 2030 at the ecosystem level, though the national EEZ aggregate exceeds 30%. This illustrates the importance of ecosystem-level disaggregation to identify where protection gaps exist.

Step 3: Compile condition accounts for protected areas

To assess management effectiveness for GBF Target 3, Azuria compiles ecosystem condition indicators for coral reefs, comparing protected and unprotected areas. The condition account records normalised indicators (scale 0-1) for key condition variables:

Table 3: Ecosystem condition indicators for coral reefs by protection status (index 0-1)

The aggregate condition index uses an arithmetic mean of the four normalised indicators. The reference column represents the target condition for healthy coral reefs based on historical data and marine reserve benchmarks, following the reference condition methodology described in TG-2.1 Aggregate Biophysical Indicators Section 3.3.2.

Step 4: Derive GBF Target 3 effectiveness indicator

GBF Target 3 requires not only coverage but "effective" conservation. Azuria derives an effectiveness indicator by comparing condition within protected areas to the reference condition:

Formula:

Effectiveness = (Protected area condition index / Reference condition index) x 100

Calculation for Azuria:

IUCN I-II effectiveness = (0.84 / 0.89) x 100 = 94.4% IUCN III-IV effectiveness = (0.71 / 0.89) x 100 = 79.8% IUCN V-VI effectiveness = (0.65 / 0.89) x 100 = 73.0% Not protected effectiveness = (0.49 / 0.89) x 100 = 55.1%

Area-weighted average effectiveness across all protected coral reefs:

Weighted effectiveness = [(450 x 0.944) + (900 x 0.798) + (600 x 0.730)] / 1,950 = [424.8 + 718.2 + 438.0] / 1,950 = 1,581.0 / 1,950 = 81.1%

This indicates that while 39% of coral reefs are protected, those protected areas achieve on average 81% of reference condition, suggesting moderately effective but not optimal conservation outcomes. The differential effectiveness across IUCN categories (94% for strict protection, 73% for sustainable use) informs management strategy, indicating that upgrading protection status may yield condition improvements.

Step 5: Compile condition accounts for ocean acidification

For SDG indicator 14.3.1 (average marine acidity), Azuria compiles pH measurements from its marine monitoring network. The condition variable account records pH at 12 representative sampling stations across the EEZ:

Table 4: Ocean pH measurements by station (2024 annual mean)

Step 6: Derive SDG 14.3.1 indicator

SDG indicator 14.3.1 measures "Average marine acidity (pH) measured at agreed suite of representative sampling stations"^[42]. The indicator is the arithmetic mean pH across all monitoring stations:

Calculation:

SDG 14.3.1 = Sum of pH values / Number of stations = (8.05 + 8.03 + 8.07 + 8.06 + 8.08 + 8.09 + 8.08 + 8.10 + 8.11 + 8.10 + 8.12 + 8.13) / 12 = 97.02 / 12 = 8.08

The 2024 mean pH of 8.08 represents a decline of 0.07 pH units relative to the 2015 baseline. This consistent 0.07-unit decline across all stations indicates a systematic acidification trend affecting the entire EEZ. Given the logarithmic pH scale, a 0.07-unit decline corresponds to approximately an 18% increase in hydrogen ion concentration, consistent with global ocean acidification trends driven by atmospheric CO2 absorption.

Step 7: Integrate indicators in combined presentation

The final step integrates the three derived indicators in a combined presentation that supports cross-MEA analysis:

Table 5: Azuria MEA indicator summary (2024)

This combined presentation enables integrated analysis. Azuria has met quantitative protection targets for both SDG 14.5 and GBF Target 3 at the EEZ level, but ecosystem-level analysis reveals that coral reef protection, while above 30%, still leaves 61% of reefs unprotected. Protection effectiveness at 81% suggests room for improvement in MPA management. Ocean acidification trends indicate a systematic pressure affecting all marine ecosystems regardless of protection status, highlighting the need for climate mitigation actions addressed through UNFCCC/Paris Agreement commitments.

Key insights from compilation procedure

This worked example demonstrates several key principles for compiling MEA indicators from ocean accounts:

1. Account disaggregation: Ecosystem extent and condition accounts must be spatially classified (by protection status, ecosystem type, depth zone) to support indicator disaggregation required by different MEAs.

2. Indicator derivation: MEA indicators are typically ratios (coverage, proportion, effectiveness) computed from account aggregates, not raw observations. The accounting framework ensures that numerators and denominators are measured consistently.

3. Reference conditions: Condition-based indicators require reference levels for normalisation. The choice of reference (natural, historical, policy target, best observed) affects indicator interpretation and should be documented transparently.

4. Temporal consistency: Time series compilation enables trend analysis. Azuria's pH time series (2015 baseline to 2024) reveals systematic acidification that would not be evident from a single-year measurement.

5. Combined presentations: Integrated indicator tables support cross-MEA analysis, revealing complementarities (MPA coverage supports both SDG 14.5 and GBF Target 3) and tensions (acidification affects all ecosystems regardless of protection status).

3.7 MEA-Account Alignment Matrix

The following matrix summarises the linkages between major MEA targets and the SEEA account types that support their monitoring, together with the specific ocean account data elements that can be derived. This matrix demonstrates the value of a unified accounting approach: a single set of well-maintained ocean accounts can serve multiple reporting obligations simultaneously.

Table 6: MEA-Account Alignment Matrix (Expanded)

The matrix illustrates that extent accounts, condition accounts, and asset accounts each serve multiple MEA reporting frameworks. Countries investing in these core account types can address SDG 14 targets, GBF goals and targets, and Paris Agreement commitments from a common data infrastructure. The combined presentations approach described in TG-3.8 Combined Presentations provides practical methods for integrating these accounts to derive the specific indicators required by each MEA.

Several patterns emerge from this alignment matrix:

Multi-purpose accounts: Extent accounts support SDG 14.5, GBF Goals A and B, GBF Targets 2 and 3, and Paris Agreement adaptation reporting. This demonstrates the high return on investment from compiling comprehensive extent accounts.

Condition accounts as cross-cutting foundation: Condition accounts contribute to SDG 14.2, 14.3, GBF Target 3, Paris Agreement adaptation, and BBNJ environmental impact assessment. The condition accounting methodology in TG-3.5 Ecosystem Condition thus provides a methodological foundation for diverse MEA obligations.

Specialised accounts for specific targets: Asset accounts for fish stocks specifically support SDG 14.4. Carbon stock accounts specifically support Paris Agreement Article 4 commitments. These specialised accounts extend the core extent-condition-services framework to address particular MEA priorities.

Emerging requirements: BBNJ indicators are marked "emerging" as the detailed monitoring framework is still under development. Ocean accounts provide a methodological foundation ready to be applied as the BBNJ Conference of the Parties elaborates specific indicator requirements.

4. Acknowledgements

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

Authors: V.N. Attri

Reviewers: [To be confirmed]

5. References