This document is part of the OECD programme of work on environmental information and indicators and on the implementation of the System of Environmental-Economic Accounting (SEEA). It was developed by the OECD Working Party on Environmental Information (WPEI), building on Eurostat’s experience, and reviewed by the OECD Environment Policy Committee. The work benefited, in particular, from inputs by delegations of Australia, Austria, Estonia, Sweden and the European Commission (Eurostat). The pilot testing of the draft guidelines was conducted by the Australian Bureau of Statistics, the Central Bank of Costa Rica and the Kazakhstan Bureau of National Statistics. The active engagement of these parties was essential and is much appreciated.
The document reflects discussions at the Joint Meetings of Tax and Environment Experts (JMTEE) in November 2018, the Joint OECD-UNECE Seminar on the Implementation of the SEEA in February 2019 as well as the London Group on Environmental Accounting in March 2019 (written procedure).
This document was edited by Florian Flachenecker, Ivan Haščič and Miguel Cárdenas Rodríguez, and under the supervision of Nathalie Girouard (Head of the Environmental Performance and Information Division of the OECD Environment Directorate). Lydia Servant and Gabriella Scaduto-Mendola prepared the report for publication. Natasha Cline‑Thomas provided communications support. An initial version was prepared in consultation with OECD colleagues in the Environment Directorate (ENV), the Statistics and Data Directorate (SDD) and the Centre for Tax Policy and Administration (CTPA).
Valuable comments on an earlier version of this document were provided by Kaia Aher, Sacha Baud, Andreas Berthold, Mike Booth, Nils Axel Braathen, Florens Flues, Arturo de la Fuente, Andrés Fuentes Hutfilter, Nathalie Girouard, Lisa Green, Michelle Harding, Dorothea Jung, Myriam Linster, Ben Loughton, Steven May, Peter Meadows, Eva Milota, Carl Obst, Kaia Oras, Viveka Palm, Pierre-Alain Pionnier, Vasili Piperoglou, Susanna Roth, Øystein Bieltvedt Skeie, Anton Steurer, Nancy Steinbach, Jonas Teusch, Kurt Van Dender, Peter van de Ven, Caroline Vogl-Lang and Monika Wozowczyk, as well as Statistics Denmark, Statistics Estonia, Statistics New Zealand and the Ministry of Finance of Poland. The document also benefited from helpful discussions with Hansjörg Blöchliger and Paul Schreyer.