… so it must be
Accounts Accounts are constructions of raw data, converted to a common unit (such as money, area or energy). Most cover highly important but small aspects of sustainability and are described under ‘Contributing measurements and analyses’ (page 138). Generally speaking, they refer to one or a narrow set of indicators and include the system of national accounts (page 141) (covering the market economy), the ecological footprint (covering resource consumption), and energy and material accounts (covering physical exchanges between the economy and the environment). The most comprehensive accounts sum many aspects of the economy, society and the environment into a single statement.