LINKING THE ACCOUNTING FRAMEWORKS OF THE SEEA AND THE TSA

Transcription

1 UNWTO Statistics and Turism Satellite Accunt Prgramme COMMITTEE ON STATISTICS AND THE TOURISM SATELLITE ACCOUNT Seventeenth meeting UNWTO Headquarters, Madrid, Spain January 2017 LINKING THE ACCOUNTING FRAMEWORKS OF THE SEEA AND THE TSA Draft utline fr a Technical Nte Prepared by Carl Obst, UNWTO Cnsultant 1. Intrductin This paper prvides a draft utline fr a Technical Nte that describes the linkages between the accunting framewrks f the System f Envirnmental-Ecnmic Accunting (SEEA) and the Turism Satellite Accunt (TSA). The utline als cvers the descriptin f pssible cre envirnmental-ecnmic accunts fr the measurement f sustainable turism cncerning the use f water and energy and the generatin f GHG emissins and slid waste. Finally, the utline describes links t advice cncerning the cmpilatin f these accunts and ptential extensins in this area f measurement. The intent in drafting the Technical Nte is t prvide infrmatin t enable cuntries t cmmence the develpment f accunts that are relevant t assessing sustainable turism, particularly in the cntext f reprting n the UN SDGs. At the same time, the wrk included in the Technical Nte is being undertaken in the cntext f the UN Wrld Turism Organizatin (UNWTO) prject: Twards a Statistical Framewrk fr Measuring Sustainable Turism (MST). The linking f the envirnmental and ecnmic dimensins f turism activity is the initial fcus in the develpment f a brader statistical framewrk fr the measurement f sustainable turism. The develpment f a Technical Nte was endrsed by the UN Cmmittee f Experts n Envirnmental- Ecnmic Accunting (UNCEEA) at its June 2016 meeting and supprted by the Wrking Grup f Experts n MST at its Octber 2016 meeting. This Technical Nte fllws the general structure that has been develped fr ther tpics in the cntext f the SEEA, i.e. the descriptin f cre accunts, indicatrs and general cmpilatin guidance. SEEA Technical Ntes have been develped r are under develpment fr water, energy, air emissins and land. 1

2 Hwever, the apprach in this nte is smewhat different frm ther Technical Ntes in that the underlying cnceptual framewrk describing all relevant treatments cncerning the linkages between SEEA and TSA has nt yet been drafted. Thus this dcument prvides a first cut f relevant accunts and tables with a fcus n brad structures and related indicatrs. This Technical Nte als differs in cvering accunts and material frm a range f SEEA cmpnents including water, energy and air emissins. It is nt intended that the technical detail and ther material already available n these cmpnents is summarized r repeated here but rather references/links shuld be made and any relevant extensins r adaptatins fr integratin with turism shuld be described. It is hped that this draft utline can prvide the basis fr nging technical discussin and als prvide a starting pint fr measurement testing in this area, cnceivably thrugh the develpment f MST pilt studies in cuntries 1. All cmments and suggestins wuld be welcme. 2. Prpsed Outline fr the Technical Nte n linking SEEA and TSA Chapter 1: Intrductin Mtivatin fr linking SEEA and TSA Statistical cntext Measuring Sustainable Turism (MST) prject Sustainable turism / sustainable develpment / SDGs Specific plicy tpics (e.g. water use, climate change, etc) Brief histry f SEEA and TSA framewrks and links t the System f Natinal Accunts (SNA) Existing SEEA Technical Ntes (e.g. fr water and energy) Overview f past wrk linking SEEA and TSA (Canada, Italy, thers, text included in SEEA Applicatins and Extensins) Chapter 2: Integrating the SEEA and TSA framewrks Key features f the TSA Scpe f turism turism activity, characteristic industries and prducts Types f accunts Overview f the SEEA accunts Physical flw accunts Envirnmental asset accunts Envirnmental activity accunts Ecsystem accunts Cmbined presentatins Avenues twards integratin Cnnecting SEEA physical flw accunts and turism activity Assessing the envirnmental asset base fr turism activity 1 See Designing Pilt Studies, Discussin Paper #5 presented at the Meeting f the Wrking Grup f Experts n Octber 2016: 2

3 Cnnecting sustainable turism and ecsystem accunting NB: Discussin in these sub-sectins will describe specific cnceptual challenges f integratin (i) accunting fr the demand perspective f turism; and (ii) cnsidering the spatial dimensins within a statistical framewrk setting. Chapter 3: Initial cre accunts fr turism businesses Intrductin t cre accunts and their rle Descriptin f cre accunts fr turism industries (initial drafts f the fllwing accunts are presented in the fllwing sectin f this paper) Water Energy GHG emissins Slid waste NB: Aside frm presenting the accunts, the discussin here will nt repeat equivalent discussin in assciated SEEA technical ntes (e.g. fr water) where the relevant accunting entries are described (recgnizing als the material available in the assciated SEEA standards). Instead references t the relevant material will be prvided and the fcus will be n describing required extensins r adaptatins. Defining envirnmental flws (natural inputs such as water and energy and residuals such as emissins, wastewater, slid waste) with respect t turism Methds fr the estimatin f turism share f envirnmental flws Treatment f envirnmental flws cncerning internatinal transprt Chapter 4: Cmbined presentatins and indicatrs Descriptin f a cmbined presentatin fr turism businesses NB: Cmbined presentatins are described in Chapter 6 f the SEEA Central Framewrk. They are structured tables that present a range f infrmatin n a particular tpic (e.g. turism industries) cvering data in physical terms and in mnetary terms but using cmmn classificatins as apprpriate. Indicatrs f sustainable turism Fr SDG reprting Fr destinatin level analysis Chapter 5: Cmpilatin and measurement Intrductin t steps f the Generic Statistics Business Prcess Mdel (GSBMP) Specify needs; Design and build; Cllect and prcess; Analyse; Disseminate; Evaluate Reference t specific guidance n cmpilatin in ther SEEA Technical Ntes fr water, energy, air emissins and slid waste Descriptin f additinal cnsideratins t incrprate a fcus n turism industries, including Industry and prduct detail Spatial detail 3

4 Links t ther statistical guidance and wrk including: Internatinal Recmmendatins fr Turism Statistics Cmpilatin Guide TSA Cmpilatin Guide Chapter 6: Extensins and further develpment Framewrk fr the Develpment f Envirnmental Statistics Ptential extensins t incrprate additinal infrmatin frm the SEEA framewrk with respect t turism activity Envirnmental activity and transactins Land and ther envirnmental assets Ecsystem accunting Planned develpment f the brader MST statistical framewrk Extended TSA specific analysis Linkages t scial and cultural dimensins Extended analysis Chapter 7: References and links Envirnmentally-extended I-O tables fr turism Prpsed next steps and research agenda 3. Initial cre envirnmental-ecnmic accunts fr sustainable turism Determining the fcus f the initial cre accunts The accunting framewrk f the SEEA includes accunts acrss a wide range f envirnmental stcks and flws. The SEEA Central Framewrk recrds infrmatin n individual envirnmental stcks and flws such as mineral resurces, land, sil, water, timber, energy, GHG emissins and slid waste. It accunts fr these stcks and flws in either (i) asset accunts, where stcks f envirnmental assets and changes in these stcks are measured ver an accunting perid; r (ii) physical flw accunts where the interactins between the envirnment and the ecnmy are recrded. The SEEA Experimental Ecsystem Accunting (SEEA EEA), n the ther hand, recrds infrmatin n envirnmental stcks and flws as they c-exist within a lcal area, i.e. within an ecsystem. The fcus is thus n understanding hw lcal ecsystems are changing ver time and whether the capacity f these ecsystems t prvide benefits t sciety is changing. While turism activity depends, in many instances, n the use f the natural envirnment (e.g. beaches, reefs, frests, etc), turism is nt a primary user f individual envirnmental stcks such as minerals, timber and fish. Cnsequently, there is less direct interest fr MST in cnsidering changes in these types f natural resurces. The main fcus in understanding the cnnectins between turism activity and the envirnment by means f a statistical framewrk thus lies in recrding the use f envirnmental flws, such as water and energy, in turism activity the generatin f envirnmental flws, such as GHG emissins, slid waste, wastewater and ther pllutants, by turism activity the changing cnditin f individual envirnmental assets, that prvide flws used in turism activity, e.g. water resurce stcks, as well as the cnditin f ecsystems prviding services t turists, e.g. natinal parks, beaches. 4

5 The types f accunts that are required fr the first tw categries f envirnmental flws fllw the general structure f the standard physical flw accunts f the SEEA Central Framewrk, Chapter III, with additinal industry detail t highlight turism activity. At this stage in the articulatin f the link between the SEEA and the measurement f sustainable turism the intended fcus is n the cnnectins with envirnmental flws. The initial cre accunts therefre relate t accuntings fr flws f water, energy, GHG emissins and slid waste in the cntext f turism activity. Physical flw accunts highlighting turism characteristic industries The mst straightfrward cnnectin between SEEA and turism activity is thrugh cmpiling physical flw accunts that highlight the flws fr turism characteristic activities. Turism characteristic activities are the activities that typically prduce turism characteristic prducts. Turism characteristic prducts are thse that satisfy ne r bth f the fllwing criteria: (a) turism expenditure n the prduct shuld represent a significant share f ttal turism expenditure (share-f-expenditure/demand cnditin); (b) turism expenditure n the prduct shuld represent a significant share f the supply f the prduct in the ecnmy (share-f-supply cnditin) 2. There are twelve categries f turism characteristic activities. Categries 1 thrugh 10 cmprise the cre categries fr internatinal cmparability purpses. The remaining tw categries are cuntry specific: categry 11, cvering retail trade f gds that may be relevant in the cuntry; categry 12, cvering ther turism characteristic activities prducing services that are cuntry-specific. The SEEA presents a range f physical flw accunts, the primary nes cncerning energy flws, water flws (including wastewater), air emissins (including GHG emissins), slid waste and emissins t water. All f these tpics may be f interest in the cntext f assessing sustainable turism. Cmpilatin f a series f these accunts wuld help t infrm discussin f, fr example, energy use efficiency, water use efficiency, greenhuse gas emissins, and flws f slid waste by turism characteristic industries. Imprtantly, by recrding these envirnmental flws fr turism characteristic industries within the SEEA framewrk, the estimates are recnciled t the whle ecnmy flws rather than cnsidering stand alne estimates f, fr example, water use. This imprves data quality and data cherence but als supprts cmparisn and benchmarking between turism industries and ther industries. Examples f ptential structures f cre accunts fr water use, energy use, GHG emissins and slid waste are shwn in the fllwing fur tables. Fr simplificatin f these accunts, five turism characteristic activities are shwn 3 but mre detailed presentatins culd be used. The same ideas as presented here can be extended t accunting fr ther physical flws by adapting the crrespnding accunts frm the SEEA Central Framewrk. Als, the tables have been smewhat simplified fr demnstratin purpses cmpared t the standard tables in the SEEA Central Framewrk. Thus, a mre simplified set f flws has been presented representing thse cnsidered t be f mst relevance t turism activities. The tables in the SEEA Central Framewrk needed t be develped such that the accunts culd be f relevance t all activities. Thrugh discussin f the apprpriate detail, the mst apprpriate accunts t suit the measurement f sustainable turism will be develped while retaining cnsistency with the classificatins and structures f the SEEA Central Framewrk. These tables reflect a prductin r supply perspective and hence d nt require changes t the cnceptual framewrk fr physical flw accunts utlined in the SEEA Central Framewrk. The largest challenge in cmpiling accunts like these will be cllecting (r therwise deriving) data n the different physical flws fr the specific turism activities. At this stage, a descriptin f the entries in the different tables has nt been develped pending feedback n the cverage and fcus f measurement. Descriptins f the varius entries and definitin f terms are prvided in the SEEA Central Framewrk, Chapter 3 ( It is nted that it is nt expected that all cells in the tables wuld cntain data, i.e. sme cmbinatins f activities and flws will be mre likely t ccur. 2 See IRTS paras & All types f passenger transprt (rail, rad, water and air) are gruped tgether, and cultural and sprts and recreatinal activities are als gruped tgether. 5

6 Table 1: Physical flw accunt fr water fr turism characteristic activities 6

7 Table 2: Physical flw accunt fr energy fr turism characteristic activities (jules: net calrific units) 7

8 Table 3: Physical flw accunt fr GHG emissins fr turism characteristic activities 8

9 Table 4: Physical flw accunt fr slid waste fr turism characteristic activities (mass units kilgrams / tnnes) 9

10 Ptential accunting issues t be cnsidered in cmpiling the prpsed cre accunts The fllwing accunting issues are the subject f nging research and discussin and will be imprtant t clarify t prvide apprpriate advice t the cmpilers f accunts in these areas. First, due t the prductin perspective fllwed in each f these accunts, the aggregate physical flws acrss turism characteristic industries shwn in these tables wuld verstate the direct cntributin f turism activity since sme prprtin f the flws recrded fr each industry wuld relate t nn-turism activity within thse industries. Fr example, nt all f the water used by the fd and beverage industry will relate t turism activity. On the ther hand, there may be flws relating t nn-turism industries that are part f the prvisin f prducts t visitrs that might ideally be included in an aggregate measure f envirnmental flws fr turism activity. The ptential ptins fr allcatin envirnmental flws t turism activity are discussed in a technical paper presented t the Cmmittee meeting. Secnd, fr sme physical flws, particularly water, it is likely t be particularly imprtant t understand the subannual and seasnal patterns. In mst lcatins, turist activity will peak at certain times f the year and the sustainability f turism activity will require an understanding f whether the peak demand can be satisfied given expected patterns f supply f natural resurces, which may als be affected by seasnal variatin. It is als likely t be apprpriate in certain cases, again including water, t understand the spatial distributin f flws within a cuntry. The develpment f the MST statistical framewrk will cnsider apprpriate means by which sub-annual and sub-natinal infrmatin can be incrprated. Third, the fcus n turism industries may be cmplemented by accunting fr embdied envirnmental flws within turism characteristic prducts. All prducts are utputs frm prductin prcesses which are, at an aggregate level, reflected in standard supply and use tables. By using the infrmatin n the relatinships between inputs and utputs f gds and services reflected in these tables, in principle it is pssible t determine a link between the envirnmental flws f specific prductin prcesses and the utputs that are ultimately cnsumed. Fr example, it culd be pssible t estimate the quantity f energy embdied in the prvisin f accmmdatin services fr visitrs. The same lgic can be applied fr ther envirnmental flws such as water and GHG emissins. The techniques f attributing envirnmental flws t categries f final demand are well established and widely applied. The SEEA Applicatins and Extensins prvides an intrductin t the relevant appraches and assciated literature in Chapter III and, in Chapter IV, it prvides an example f applying this apprach in relatin t husehld cnsumptin. It culd be pssible t use the principles utlined in SEEA Applicatins and Extensins t attribute envirnmental flws t turism characteristic prducts, ptentially using infrmatin n turism expenditure als t differentiate this attributin by different types f visitr. 4. Cnclusin This draft utline is prvided t intrduce the cncept f a technical nte and prvide a initial draft utline fr a technical nte cvering envirnmental-ecnmic accunts fr sustainable turism. This utline has been cmpleted by a presentatin f fur cre accunts fr envirnmental flws that are f particular relevance in the analysis f sustainable turism: i.e. accunts fr water, energy, GHG emissins and slid waste. Cmments n the utline and the prpsed initial cre accunts frm the Cmmittee wuld be welcme. 10