Qualitative analysis reveals that economic transparency supports marine ecological resource protection, indicating a need for institutional eco-accounting.
Abstract.The Indo-Pacific region is increasingly challenged by geo-maritime pressures due to the unregulated exploitation of marine ecological resources. This paper explores two key questions: to what extent economic transparency supports the protection of maritime ecological assets, and whether institutionalising eco-accounting within public sector reporting contributes to national resilience. The study adopts a qualitative content analysis method to examine international practices, regulatory documents, and sustainability accounting frameworks. The findings indicate that the absence of disclosure regarding ecological assets, especially blue carbon and ecosystem services, leads to unrecorded environmental degradation and weakens long-term fiscal and ecological stability. Anchored in the geographical and ecological pillars of the Asta Gatra framework, the study proposes an extended accountability model that integrates maritime ecological values into national financial governance. The relevance of this study lies in the growing need to align environmental stewardship with fiscal transparency, particularly for states exposed to climate and geopolitical volatility. The originality of this research is reflected in its proposition to embed ecological metrics into fiscal systems as a strategic approach to reinforce maritime resilience across Indo-Pacific coastal nations.
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Shukor et al. (2025) studied this question.
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