Indicator 12.b.1 Implementation of standard accounting tools to monitor the economic and environmental aspects of tourism sustainability

Goal 12: Ensure sustainable consumption and production patterns

Target 12.b: Develop and implement tools to monitor sustainable development impacts for sustainable tourism that creates jobs and promotes local culture and products

Indicator 12.b.1: Implementation of standard accounting tools to monitor the economic and environmental aspects of tourism sustainability

The indicator “Implementation of standard accounting tools to monitor the economic and environmental aspects of tourism sustainability” relates to the degree of implementation in countries of the Tourism Satellite Account (TSA) and the System of Environmental and Economic Accounts (SEEA) tables that are to date considered most relevant and feasible for monitoring sustainability in tourism. These tables are:

• TSA Table 1 on inbound tourism expenditure
• TSA Table 2 on domestic tourism expenditure
• TSA Table 3 on outbound tourism expenditure
• TSA Table 4 on internal tourism expenditure
• TSA Table 5 on production accounts of tourism industries
• TSA Table 6 domestic supply and internal tourism consumption
• TSA Table 7 on employment in tourism industries
• SEEA table water flows
• SEEA table energy flows
• SEEA table GHG emissions
• SEEA table solid waste

The indicator in principle does not account for different degrees of consolidation in the implementation of TSA and SEEA (ranging from experimental to full-fledged implementation), which might vary between countries.