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


Metadata
Period: Annual
Year: 2025


METADATA
Indicator information
Definition and methodology
Data source type and data collection method
Notes
ID of global indicator
Metadata update
Global metadata

Indicator informationTop
Indicator

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

Global indicator name

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

Target

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

Goal

Goal 12. Ensure sustainable consumption and production patterns


Definition and methodologyTop
Definition

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 TSA tables should be implemented following the Tourism Satellite Account: Recommended Methodological Framework 2008 and the environmental tables should be implemented following the System of Economic-Environmental Accounting 2012.

Methodological explanations

SDG indicator 12.b.1 measures the level of statistical capacity at the national and global levels to credibly and comparably monitor the sustainability of tourism, especially the economic and environmental dimensions. 

Method of calculation

Implementation of standard accounting tools to monitor the economic and environmental aspects of tourism sustainability = total number of tables produced by countries out of the tables identified below: • 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.

Unit of measure

number

Available disaggregation

Type of tools

Territorial level

Republic of Serbia


Data source type and data collection methodTop
Data source

Statistical Office of the Republic of Serbia

Periodicity of data collection

Annual


NotesTop

ID of global indicatorTop

C120b01


Metadata updateTop
3/6/2025

Global metadataTop

https://unstats.un.org/sdgs/metadata/files/Metadata-12-0b-01.pdf