Towards a holistic approach to natural capital accounting: The CAN − Complementary Accounting Network- for marine and coastal resources

• We propose the novel Complementary Accounting Network (CAN) framework. • The CAN framework captures economic, ecological, and socio-cultural dimensions. • The CAN framework aligns monetary and non-monetary indicators on a common timescale. • The CAN framework strengthens understanding for sustainable policy decisions. • The CAN approach bridges science–policy gaps toward global sustainability. The System of National Accounts (SNA) and the System of Environmental Economic Accounting Ecosystem Accounting (SEEA EA) frameworks have advanced efforts to integrate environmental information into economic measurement. Yet both remain limited by the principle that all measures must be expressed in monetary exchange (market) value terms, thereby overlooking other forms of values (e.g. ecological, socio-cultural, welfare). To address this gap, we operationalise the Complementary Accounting Network (CAN) framework as a parallel system that combines economic, ecological, and socio-cultural indicators over a common timescale. We illustrate the CAN using marine natural capital data at national (Italy) and regional (Sardinia) scales, including the marine habitat of Posidonia oceanica meadows. The illustration highlights CAN’s strengths in accommodating non-monetary values and complementing SEEA EA, while also identifying limitations related to data availability and indicator harmonisation. Overall, CAN promises a more inclusive approach to capturing nature–economy interactions.