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Measuring Natural Resources in the National Accounts: A Compilation Guide
This publication presents compilation guidance on measuring natural resources (such as oil, timber, fish) to support implementation of the 2025 System of National Accounts (SNA). It is the result of the work of the OECD informal Expert Group on Natural Capital over the period mid 2023-2025.
The 2025 SNA includes important changes compared with the 2008 SNA, including the treatment of depletion of natural resources as a cost of production, splitting of the value of natural resources between legal owner (e.g. government) and extractor (producer), and the explicit recognition of renewable energy resources as economic assets. These changes, which impact some of the main indicators from the system, are important to improve the analytical usefulness and policy relevance of the accounts in areas such as climate change and sustainable development.
The compilation guide is primarily intended for national accounts compilers in all countries in the world. As countries differ in their data availability and resources, a Tiered approach is followed, including in addition to standard methods also a description of basic and advanced approaches. It is accompanied by 4 workbooks covering different natural resources for educational purposes and to facilitate compilation.
The 2025 SNA includes important changes compared with the 2008 SNA, including the treatment of depletion of natural resources as a cost of production, splitting of the value of natural resources between legal owner (e.g. government) and extractor (producer), and the explicit recognition of renewable energy resources as economic assets. These changes, which impact some of the main indicators from the system, are important to improve the analytical usefulness and policy relevance of the accounts in areas such as climate change and sustainable development.
The compilation guide is primarily intended for national accounts compilers in all countries in the world. As countries differ in their data availability and resources, a Tiered approach is followed, including in addition to standard methods also a description of basic and advanced approaches. It is accompanied by 4 workbooks covering different natural resources for educational purposes and to facilitate compilation.
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