The SEEA, an international statistical standard, provides a coherent and integrated framework for collecting, organizing, analysing, presenting environmental data and relating it to economic and social data. It adheres to the principles of the System of National Accounts (SNA), and expands its scope by:

- taking an accounting approach to record the stocks and flows of natural inputs into the economy,

- providing standard terminology, definitions, methods and classifications,

- adding measures and classifications of:

  • physical stocks of natural capital (including ecosystems) and their monetary values,
  • physical resource flows (land, metals and minerals, timber, energy, water, fish) into the economy
  • residual flows from the economy (air emissions, water effluents, solid waste) into the environment
  • environmental activities such as protection expenditures, taxes and subsidies,
  • ecosystems and their services, including biodiversity and carbon sequestration, and

- linking economic activities (producers and consumers) to societal benefits.

Together, FDES and SEEA can address many of the requirements for monitoring and reporting on progress towards national and international environmental, sustainable development, biodiversity and green economy priorities. These requirements include addressing the demand for information in support of integrated policies of the 2030 Agenda for Sustainable Development.

Most FEDS and SEEA indicators and accounts have been implemented in many national contexts. Since national institutional arrangements, environmental contexts and priorities and capacities differ, the guidance on implementation is flexible and modular. This allows countries to select priority information and adapt the guidance to their individual requirements.

Chapter 3 Physical Flow Accounts

3.2 Physical Flows Overview

Presentation - 3.2 Physical Flow Accounts.pptx

Exercise - Physical Flow.xlsx

3.4 Physical Flow Accounts for Energy (Energy Supply and Use)

Presentation - 3.4 Energy Supply-Use.pptx


Exercise (ENG) - Energy Supply-Use.xlsx

Exercise (RUS) - Energy Supply-Use.pptx

Exercise (RUS) - Energy Supply-Use.pdf

3.5 Physical Flow Accounts for Water (Water Supply and Use) 

Presentation - 3.5 & 5.11 Water Account.pptx

Exercise - 3.5 & 5.11 Water Account.xlsx

3.6 Physical Flows Accounts for Materials



3.6.3 Air Emissions

Presentation - 3.6.3 Air Emissions.pptx

Exercises - Air Emissions.xlsx

3.6.4 Emissions to Water

Presentation - 3.6.4 Emissions to Water.pptx

Exercise - Emissions to Water.xlsx

3.6.5 Wastes

Presentation - 3.6.5 Waste Accounts.pptx

Exercise - Waste Accounts.xlsx

Chapter 4 Environmental Activity Accounts and Associated Flows

Environmental Activity Accounts and Associated Flows

Presentation - 4. Environmental Activities.pptx

Classification of Environmental Activities.pdf

Exercise - Environmental Activities.xlsx

Chapter 5 Asset Accounts

5.5 Asset Accounts for Minerals and Energy

(in progress)

(in progress)

5.6 Asset Accounts for Land

Presentation - 5.6 Land Accounts.pptx

Exercise - Land Accounts.xlsx

5.7 Asset Accounts for Soil Resources

(in progress)

(in progress)

5.8 Asset Accounts for Timber Resources

(in progress)

(in progress)

5.9 Asset Accounts for Aquatic Resources

(in progress)

(in progress)

5.10 Accounting for Other Biological Resources

(in progress)

(in progress)

5.11 Asset Accounts for Water Resources

Presentation - 3.5 & 5.11 Water Account.pptx

Exercise - 3.5 & 5.11 Water Account.xlsx

Additional Documents

Application – SEEA in Canada

Presentation - SEEA in Canada.pptx


SNA to SEEA – National Accounts (FBOS)

Presentation - SNA to SEEA.pptx

Exercise - SNA to SEEA.docx

Forest Accounts

Presentation - Forest Accounts.pptx

Exercise - Forest Accounts.xlsx