Integrated Environmental and Economic Accounting for Forests (IEEAF) Les comptes intégrés environnementaux et économiques de la forêt française Integrated Environmental and Economic Accounting for Forests (IEEAF) GT Ecosystèmes et services écosystémiques forestiers – 13 mai 2014 1

IEEAF: Qui est ? Cadre comptable. Prototype de compte des ressources naturelles  « compte satellite » dédié à la forêt Développé par Eurostat (Forest Accounting Task Force) mais s’inscrit dans une démarche mondiale initiée dans les années 1990 System of Integrated Environmental and Economic Accounting » (SEEA) Rapportage annuel, européen, volontaire Définitions et termes basés sur TBFRA 2000, NACE Rev.2 /CPA 2008 Outils complet au niveau national et européen  indicateurs, suivi économique et environnemental de la filière forêt-bois : Ressource (fonds, bois sur pied), défoliation, exploitation des bois, suivi des flux au sein de la filière, carbone dans l’écosystème France : développés au LEF depuis 1998. Convention quadripartite en cours (2013-2014) alliant SOeS/LEF/IGN/SSP IGN en charge des tableaux sur la ressource LEF en charge des autres tableaux + collaborations fortes avec INSEE, ONF, etc. Volontaire car pas de base légale obligeant les pays à répondre

IEEAF: 13 tables Tables Variables Table 1a Forest balance: area of wooded land Closing area, afforestation, deforestation (1000 ha) Table 1b Forest balance: value of wooded land Closing area, afforestation, deforestation (million €) Table 2a Forest balance: volume of standing timber Closing stocks, gross increment, total removals (1000 m3) Table 2b Forest balance: value of standing timber Closing stocks, gross increment, total removals (million €) Table 2c Defoliation Defoliation rate (% of sample tree), corresponding volume Table 3a Output related to wooded land by industry and type of output Products of forestry and logging (including services) and other products related to wooded land (agri products, berries, mushrooms, recreation, etc.) Table 3c Economic accounts for forestry and logging Main variables (output, gross value added etc.) for the forestry and logging industry (million €) Table 4a Supply-Use physical table: use Exports and total use by product (1000 t or m3) Table 4b Supply-Use physical table: supply Output, imports and total supply by product (1000 t or m3) Table 5a Supply-Use monetary table: use Exports and total use by product. Main variables (output, gross value added etc.) by industry (million €) Table 5b Supply-Use monetary table: supply Output, imports and total supply by product (million €) Table F1 Carbon balance for woody biomass Closing stocks, gross increment, total removals (1000 tonnes of carbon) Table F2 Carbon balance for the forest ecosystem (1000 tonnes of carbon) Closing stocks, annual change. Carbon in wood products (1000 tonnes of carbon) 17 pays ont répondu pour le tableau 3c. France : un des rares pays à remplir TOUS les tableaux

IEEAF: Relations between tables  1a - Area Opening area Changes Closing area  1b – Value of area Opening area Changes Closing area  2a - Volume Opening area Gross increment Total removals Mortality Fellings residues Other changes Closing area  2b – Value of volume Opening area Gross increment Total removals Mortality Fellings residues Other changes Closing area  3a - Products Products of forestry and logging Natural growth Wood in the rough Other forestry products Forestry and logging-related services Afforestation and reafforestation Other services Other products related to wooded land X prices  F1 & F2 - Carbon Woody biomass Forest Ecosystem Wood products X prices  2c - Defoliation % of trees Standing volume  3c – Economic accounts forestry & logging Forestry goods Net annual increment of standing timber Logs, pulpwood & fuelwood Other forestry products Forestry services output Total output Intermediate consumption Gross value added at basic prices Fixed capital consumption Net value added at basic prices Other taxes on production Other subsidies on production Factor income Compensation of employees Operating surplus / mixed income Entrepreneurial income Gross fixed capital formation (excluding deductible VAT) Net fixed capital formation (excluding deductible VAT) Changes in inventories Of which: work in progress Labour input (in 1000 AWU) X prices 4a, 4b – Supply-use physical tables C° + Export = P° + Import Standing timber Saw logs Fuel wood Pulp wood Other products 5a, 5b – Supply-use monetary tables C° + Export = P° + Import Standing timber Saw logs Fuel wood Pulp wood Other products products Total IC GVA CFC Compensation of employees Other taxes – subsidies NOS/mixed income Output (basic prices) Author: Alexandra Niedzwiedz – France (alexandra.niedzwiedz@nancy.inra.fr) (Forestry and logging) Source: LEF

Les services écosystémiques pris en compte dans les IEEAF Services d’approvisionnement : Charges et travaux forestiers Production de bois Produits forestiers non ligneux Services de régulation : Stock et flux physiques de carbone Dépenses de protection/prévention : inventaires, sanitaires, incendies, biodiversité, sols, eau… Services à caractère social : Récréation (seulement dans tableau 3a – Other products related to wooded land > Recreational services in forests) : partie marchande via budget des parcs nationaux (SOeS) + estimation de la valeur récréative (LEF) 5

Utilité des IEEAF pour l’évaluation des services écosystémiques Cadre comptable => cohérence, suivi annuel, articulation entre écosystème (environnement) et société (économie) Niveau métropolitain => PAS les DOM-COM ; PAS régionalisé Valeurs de certains services intégrés => partie marchande comptabilisée du fait de la cohérence avec la comptabilité nationale, mais à compléter les services non-marchands EN BREF : Les IEEAF peuvent contribuer à l’EFESE pour fournir des indicateurs au niveau national (métropole), mais qui devront être complétés : Par les IGD (pour l’aspect régional et l’outre-mer) Par des études/données spécifiques pour des niveaux plus locaux Par la littérature pour tenir compte des SNM 6

Merci Contacts : Alexandra.niedzwiedz@nancy.inra.fr Claire.montagne@nancy.inra.fr Contact : lef@nancy.inra.fr Site : http://www.nancy.inra.fr/lef Adresse postale : Laboratoire d'Economie Forestière UMR AgroParisTech/INRA 14, rue Girardet, CS 4216 F-54042 NANCY Cedex, FRANCE Telephone: +33 3 83 39 68 65 Fax: +33 3 83 30 22 54

Table 1a: Forest balance: area of wooded land Forest and other wooded land  Unit: 1000ha Available for wood supply Not available for wood supply Total Opening area (01/01/2010) 15 561 1 478 17 040 Changes due to economic activities NA Afforestation Deforestation Other changes Natural colonisation Natural regression Other Changes in use/status (wooded land)   Closing area (31/12/2010) 15 608 1 430 17 038 Table 2b: value of standing timber Total FAWS On other land Total Unit: million euros)   Opening stocks (01/01/2010) 57 897 Gross increment 2 112 Total removals 1 058 247 1 305 Of which windfall wood 212 Other changes 414 Mortality 204 Logging losses 106 131 21 Windthrow (storm "Klaus") 407 Of which wood stored on storage places 104 Of which wood stored in forest 303 Balancing items Changes in use/status Revaluation 5 509 Closing stocks (31/12/2010) 64 046 Table 2a: Forest balance: volume of standing timber Total FAWS On other land Total Unit: 1000 m3 Opening stocks (01/01/2010) 2 765 501   Gross increment 100 118 Total removals 48 607 17 501 66 108 Of which windfall wood 9 198 Other changes 18 999 Mortality 9 693 Logging losses 4 861 6 611 920 Windfall (storm "Klaus") 18 043 Of which wood stored on storage places 4 446 Of which wood stored in forest 13 597 Balancing items Changes in use/status Closing stocks (31/12/2010) 2 798 012

Forestry goods output: Net annual increment Year: 2010 Description base 2005 INSEE Forestry goods output 4 496 Net annual increment of standing timber in cultivated forests 1 908 Sawlogs and veneer logs 1 169 Fuelwood including wood for charcoal 1 021 Pulpwood and other industrial roundwood 302 Small-diameter timber and stumps   Own account planting of trees to provide regular income Other forestry products 95 Cork 1 Forestry and nursery plants 42 52 Forestry services output 829 Planting of trees to provide regular income Other services related to forestry and logging, in particular tree planting for wood Forestry output at basic prices 5 325 Non-forestry secondary activities (inseparable) Total output of the forestry at basic prices Total intermediate consumption 3 163 Timber removed by logging 1 305 Plants 36 Energy, lubricants 196 Fertilisers and soil improvers 23 Plant protection products and pesticides Maintenance of materials Maintenance of buildings Financial intermediation services indirectly measured (FISIM) 21 Other goods and services 622 Gross value added at basic prices 2 161 Fixed capital consumption 200 [FCC in trees] FCC in equipment and buildings Other FCC Net value added at basic prices 1 961 Other taxes on production 140 Other subsidies on production 33 Factor income 1 854 Compensation of employees 828 Operating surplus / mixed income 1 026 Rents and other real estate rental charges payable Interest payable 26 Interest receivable Entrepreneurial income 1 000 Gross fixed capital formation (excluding deductible VAT) 183 GFCF in all planting of trees to provide regular income GFCF in equipment and buildings Other GFCF Net fixed capital formation (excluding deductible VAT) -17 Changes in inventories 641 Of which: work in progress 65 Capital transfers Labour input (in 1000 AWU) 29,7 Table 3c: Economic account for forestry and logging Forestry goods output: Net annual increment Harvest Other forestry products Forestry services output: Planting trees for wood and other services Intermediate consumption: Timber Plants Other inputs Gross value added - Fixes capital consumption Net value added ... Gross & net fixed capital formation Labour input (AWU)

Tables 4a and 4b: Supply-use physical tables NACE version used: NACE Rev.2   Intermediate consumption by industries Total Final consumption Stock Capital formation Exports Products (units) 2010 Forestry & logging Manufacture of wood products Manufacture of pulp Manufacture of paper Printing Recycling Other Standing timber (1000 m3 over bark) 35 011 18 043 32 511 85 564 Saw logs (1000 m3) 18 474 3 586 22 060 Fuel wood (1000 m3) 3 778 26 247 811 30 836 Pulp wood (1000 m3) 5 962 4 974 10 936 4 265 15 201 Sawnwood and wood-based panels (1000 m3) 15 337 6 507 21 843 3 932 4 729 30 505 Other wood products (1000 m3) 17 961 2 731 20 692 Pulp (1000 t) 4 024 642 4 666 Paper (1000 t) 9 771 4 664 14 435 Wood waste as a product (1000 t) 1 609 2 249 3 765 7 622 1 162 8 784 Paper waste as a product (1000 t) 5 276 362 5 638 2 679 8 317   Output of industries Total Imports Products (units) 2010 Forestry & logging Manufacture of wood products Manufacture of pulp Manufacture of paper Printing Recycling Other Standing timber (1000 m3 over bark) 85 564 Saw logs (1000 m3) 21 087 973 22 060 Fuel wood (1000 m3) 30 793 43 30 836 Pulp wood (1000 m3) 14 229 972 15 201 Sawnwood and wood-based panels (1000 m3) 21 168 9 337 30 505 Other wood products (1000 m3) 16 322 4 370 20 692 Pulp (1000 t) 2 721 1 945 4 666 Paper (1000 t) 8 830 5 605 14 435 Wood waste as a product (1000 t) 8 039 745 8 784 Paper waste as a product (1000 t) 7 050 362 7 412 905 8 317

Tables 5a and 5b: Supply-use monetary tables   Output of industries Total (basic prices) Imports Taxes less subsidies on products Trade and transport margins Total (purchaser's prices) Forestry & logging Manufacture of wood products Manufacture of pulp Manufacture of paper Printing Recycling Other Standing timber 1 908 Saw logs 1 169 70 1 240 114 -30 421 1 744 Fuel wood 1 021 62 1 083 5 -24 338 1 402 Pulp wood 302 18 320 148 -10 146 604 Sawnwood and wood-based panels 4 075 22 4 097 2 043 3 1 491 7 633 Other wood products 5 679 30 5 710 1 639 1 784 9 136 Pulp 923 1 357 1 858 4 138 Paper 6 799 4 340 1 214 11 355 Wood waste as a product 199 58 319 Paper waste as a product 645 130 60 835 924 9 481 10 493 3 456 833 3 477 731 527 587 195 827 -6 374 4 194 771 Total 5 325 9 953 16 280 3 457 036 3 500 654 537 422 195 769 4 233 845 NACE version used: NACE Rev.2   Intermediate consumption of industries Total Final consumption Capital formation Exports Total use Forestry & logging Manufacture of wood products Manufacture of pulp Manufacture of paper Printing Recycling Other Standing timber 1 305 603 1 908 Saw logs 1 565 179 1 744 Fuel wood 176 1 197 29 1 402 Pulp wood 219 182 401 203 604 Sawnwood and wood-based panels 3 982 1 690 5 672 965 996 7 633 Other wood products 7 487 684 9 136 Pulp 3 783 355 4 138 Paper 6 421 826 7 247 4 108 11 355 Wood waste as a product 51 72 120 243 76 319 Paper waste as a product 387 81 468 367 835 1 858 929 8 446 1 730 814 1 603 116 372 563 2 021 4 194 771 Total intermediate consumption 3 163 6 746 641 12 229 907 9 473 1 759 162 1 606 243 373 166 495 274 4 233 845 Gross Value added 2 161 3 207 282 4 051 4 072 1 741 492 Consumption of fixed capital 200 245 1 255 -20 Net value added 1 961 3 145 37 2 796 4 092 Compensation of employees 828 2 289 122 1 448 3 170 1 032 695 Other taxes less subsidies 107 88 -17 253 233 55 761 NOS/mixed income 1 026 768 -67 1 095 689 653 036 Output (basic prices) 5 325 9 953 923 16 280 10 493 3 500 654

Change in carbon stored Tables F1 and F2: Carbon balance for woody biomass and forest ecosystem Year: 2010   Opening stock Gross increment Total removals Other changes Changes in use/status Closing stock Total woody biomass 1) 1 195 503 42 419 19 469 7 635 1 210 818 Standing timber 2) NA Available for wood supply 854 525 30 284 13 831 5 423 865 555 Coniferous 218 300 9 016 6 552 2 591 218 172 Broadleaved 636 225 21 268 7 279 2 831 647 384 Not available for wood supply Other woody biomass 3) 340 978 12 135 5 639 2 212 345 263 Year: 2010   Opening stock Change in carbon stored Closing stock Forest ecosystem Standing timber 854 525 11 031 865 555 Other woody biomass 340 978 4 285 345 263 Other biomass in forest 1) 105 612 -9 105 603 Forest soils 1 346 132 -114 1 346 017 Total in forest ecosystem 2 647 246 15 192 2 662 438 Wood products in the economy (for memory) 76 498 Construction materials 2) 50 081 699 50 780 Wooden furniture 3) 15 873 46 15 919 Paper 4) 3 696 94 3 790 Other wood products 5) 5 964 45 6 009