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
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.
IEEAF: 13 tables
Tables
Table 1a Forest balance: area of wooded
land
Variables
Closing area, afforestation, deforestation (1000 ha)
Table 1b Forest balance: value of wooded Closing area, afforestation, deforestation (million €)
land
Table 2a Forest balance: volume of
Closing stocks, gross increment, total removals (1000 m3)
standing timber
Table 2b Forest balance: value of standing Closing stocks, gross increment, total removals (million €)
timber
Table 2c Defoliation
Defoliation rate (% of sample tree), corresponding volume
Table 3a Output related to wooded land by Products of forestry and logging (including services) and other
industry and type of output
products related to wooded land (agri products, berries, mushrooms,
recreation, etc.)
Table 3c Economic accounts for forestry
Main variables (output, gross value added etc.) for the forestry and
and logging
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 €)
Output, imports and total supply by product (million €)
Table 5b Supply-Use monetary table:
supply
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)
IEEAF: Relations between tables
1b – Value of area
Opening area
Changes
Closing area
1a - Area
Opening area
Changes
Closing area
X prices
F1 & F2 - Carbon
Woody biomass
Forest Ecosystem
Wood products
2b – Value of volume
Opening area
Gross increment
Total removals
Mortality
Fellings residues
Other changes
Closing area
2a - Volume
Opening area
Gross increment
Total removals
Mortality
Fellings residues
Other changes
Closing area
2c - Defoliation
% of trees
Standing volume
X prices
Standing timber
Saw logs
Fuel wood
Pulp wood
Other products
C° + Export
=
P° + Import
5a, 5b – Supplyuse monetary
tables
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)
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
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
X prices
4a, 4b – Supplyuse physical
tables
3a - Products
C° + Export
=
P° + Import
(Forestry and
logging)
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)
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)
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
Merci
Contacts :
[email protected]
[email protected]
Contact : [email protected]
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
Available for
wood supply
Unit: 1000ha
Opening area (01/01/2010)
Not available
for wood
supply
Total
15 561
1 478
17 040
NA
NA
NA
Afforestation
NA
NA
NA
Deforestation
NA
NA
NA
Other changes
NA
NA
NA
Natural colonisation
NA
NA
NA
Natural regression
NA
NA
NA
Other
NA
NA
NA
NA
15 608
NA
1 430
17 038
Changes due to economic activities
Changes in use/status (wooded land)
Closing area (31/12/2010)
Table 2a: Forest balance: volume of standing timber
Total FAWS On other land
Unit: 1000 m3
Opening stocks (01/01/2010)
2 765 501
Gross increment
100 118
Total removals
Of which windfall wood
Other changes
Mortality
Logging losses
Of which windfall wood
Windfall (storm "Klaus")
Of which wood stored on storage places
Of which wood stored in forest
Balancing items
Changes in use/status
Closing stocks (31/12/2010)
48 607
9 198
18 999
9 693
4 861
920
18 043
4 446
13 597
0
0
2 798 012
17 501
Total
100 118
66 108
6 611
2 798 012
Table 2b: value of standing timber
Unit: million euros)
Opening stocks (01/01/2010)
Gross increment
Total removals
Of which windfall wood
Other changes
Mortality
Logging losses
Of which windfall wood
Windthrow (storm "Klaus")
Of which wood stored on
storage places
Of which wood stored in
forest
Balancing items
Changes in use/status
Revaluation
Closing stocks (31/12/2010)
Total
FAWS
57 897
2 112
1 058
212
414
204
106
21
407
On other
land
247
Total
2 112
1 305
131
104
303
0
0
5 509
64 046
64 046
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
Cork
Forestry and nursery plants
95
1
42
Other forestry products
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
0
829
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
5 325
Non-forestry secondary activities (inseparable)
Total output of the forestry at basic prices
5 325
Total intermediate consumption
3 163
Timber removed by logging
Plants
Energy, lubricants
Fertilisers and soil improvers
1 305
36
196
23
Plant protection products and pesticides
Maintenance of materials
95
Maintenance of buildings
36
Forestry services output
829
Financial intermediation services indirectly measured (FISIM)
Other goods and services
Gross value added at basic prices
Fixed capital consumption
[FCC in trees]
FCC in equipment and buildings
Other FCC
Net value added at basic prices
Other taxes on production
Other subsidies on production
Factor income
Compensation of employees
Operating surplus / mixed income
21
2 161
200
0
200
0
1 961
140
33
1 854
828
1 026
26
Interest receivable
Entrepreneurial income
Gross fixed capital formation (excluding deductible VAT)
GFCF in all planting of trees to provide regular income
GFCF in equipment and buildings
Other GFCF
Net fixed capital formation (excluding deductible VAT)
Changes in inventories
Of which: work in progress
1 000
183
0
183
0
-17
641
65
Capital transfers
Labour input (in 1000 AWU)
Timber
Plants
Other inputs
622
Rents and other real estate rental charges payable
Interest payable
Intermediate consumption:
29,7
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:
Products (units)
2010
NACE
Rev.2
Intermediate consumption by industries
Forestry Manufact Manufact Manufact Printing Recyclin
& logging ure of
ure of
ure of
g
wood
pulp
paper
products
Standing timber (1000 m3 over
bark)
35 011
Saw logs (1000 m3)
Fuel wood (1000 m3)
Pulp wood (1000 m3)
Sawnwood and wood-based
panels (1000 m3)
Other wood products (1000 m3)
Pulp (1000 t)
Paper (1000 t)
Wood waste as a product (1000 t)
Paper waste as a product (1000 t)
Products (units)
2010
Standing timber (1000 m3 over bark)
Saw logs (1000 m3)
Fuel wood (1000 m3)
Pulp wood (1000 m3)
Sawnwood and wood-based panels (1000 m3)
Other wood products (1000 m3)
Pulp (1000 t)
18 474
3 778
5 962
4 974
15 337
6 507
17 961
4 024
9 771
1 609
2 249
5 276
3 765
362
Final
Stock
consumpt
ion
35 011
18 474
3 778
10 936
21 843
17 961
4 024
9 771
7 622
5 638
Capital Exports
formation
18 043
32 511
26 247
3 932
Total
3 586
811
4 265
85 564
22 060
30 836
15 201
4 729
2 731
642
4 664
1 162
2 679
30 505
20 692
4 666
14 435
8 784
8 317
Total
Imports
Total
85 564
21 087
30 793
14 229
21 168
16 322
973
43
972
9 337
4 370
85 564
22 060
30 836
15 201
30 505
20 692
2 721
1 945
4 666
8 830
8 830
5 605
14 435
7 050
8 039
7 412
745
905
8 784
8 317
Output of
industries
Forestry & Manufacture Manufacture Manufacture
logging
of wood
of pulp
of paper
products
85 564
21 087
30 793
14 229
21 168
16 322
Printing
Recycling
2 721
Paper (1000 t)
Wood waste as a product (1000 t)
Paper waste as a product (1000 t)
Total
Other
8 039
362
Other
Tables 5a and 5b: Supply-use monetary tables
Output of industries
Forestry & Manufactur Manufactur Manufactur Printing
logging
e of wood e of pulp e of paper
products
Standing timber
1 908
Saw logs
1 169
Recycling
Other
Total (basic
prices)
Imports
0
0
1 908
114
-30
421
1 744
338
1 402
1 908
70
1 240
Taxes less Trade and
Total
subsidies transport (purchaser's
on products margins
prices)
Fuel wood
1 021
62
1 083
5
-24
Pulp wood
302
18
320
-10
146
604
3
1 491
7 633
9 136
Sawnwood and wood-based panels
4 075
22
4 097
148
2 043
Other wood products
Pulp
5 679
30
5 710
1 639
3
1 784
923
6 799
1 357
0
1 858
4 138
4 340
1
214
11 355
199
58
62
60
319
923
Paper
6 799
Wood waste as a product
199
0
Paper waste as a product
Other
Total
NACE version used:
Standing timber
Saw logs
Fuel wood
Pulp wood
Sawnwood and wood-based panels
Other wood products
Pulp
Paper
Wood waste as a product
Paper waste as a product
Other
Total intermediate consumption
Gross Value added
Consumption of fixed capital
Net value added
Compensation of employees
Other taxes less subsidies
NOS/mixed income
Output (basic prices)
645
924
0
0
9 481
10 493
5 325
9 953
923
16 280
10 493
645
0
645
130
0
0
3 456 833
3 477 731
527 587
195 827
-6 374
4 194 771
3 457 036
3 500 654
537 422
195 769
0
4 233 845
Exports
Total use
179
29
203
996
684
355
4 108
76
367
2 021
495 274
1 908
1 744
1 402
604
7 633
9 136
4 138
11 355
319
835
4 194 771
4 233 845
835
NACE Rev.2
Intermediate consumption of industries
Forestry & Manufactur Manufactur Manufactur Printing
Recycling
logging
e of wood e of pulp e of paper
products
1 305
1 565
Total
Other
176
219
3 982
0
182
1 690
7 487
3 783
6 421
51
1 858
3 163
2 161
200
1 961
828
107
1 026
5 325
929
6 746
3 207
0
3 145
2 289
88
768
9 953
72
387
641
282
245
37
122
-17
-67
923
826
120
81
8 446
12 229
4 051
1 255
2 796
1 448
253
1 095
16 280
0
6 421
4 072
-20
4 092
3 170
233
689
10 493
907
9 473
1 305
1 565
176
401
5 672
7 487
3 783
7 247
243
468
1 730 814
1 759 162
1 741 492
0
1 741 492
1 032 695
55 761
653 036
3 500 654
Final
Capital
consumptio formation
n
603
1 197
965
965
0
0
0
1 603 116
1 606 243
372 563
373 166
Tables F1 and F2: Carbon balance for woody biomass and forest ecosystem
Year:
Total woody biomass 1)
Standing timber 2)
Available for wood supply
Coniferous
Broadleaved
Not available for wood supply
Coniferous
Broadleaved
Other woody biomass 3)
2010
Opening stock
Other wood products 5)
Changes in
use/status
Closing stock
42 419
NA
30 284
9 016
21 268
NA
NA
NA
19 469
NA
13 831
6 552
7 279
NA
NA
NA
7 635
0
5 423
2 591
2 831
0
0
0
0
NA
0
0
0
NA
NA
NA
1 210 818
NA
865 555
218 172
647 384
NA
NA
NA
340 978
12 135
5 639
2 212
0
345 263
Opening stock
Wood products in the economy (for
memory)
Construction materials 2)
Wooden furniture 3)
Paper 4)
Total removals Other changes
1 195 503
NA
854 525
218 300
636 225
NA
NA
NA
Year:
Forest ecosystem
Standing timber
Other woody biomass
Other biomass in forest 1)
Forest soils
Total in forest ecosystem
Gross
increment
854 525
340 978
105 612
1 346 132
2 647 246
2010
Change in Closing stock
carbon stored
11 031
4 285
-9
-114
15 192
865 555
345 263
105 603
1 346 017
2 662 438
50 081
15 873
3 696
699
46
94
76 498
50 780
15 919
3 790
5 964
45
6 009