Conceptual study reveals an accounting framework for soil security debt across land systems, highlighting deferred liabilities transferred across generations.
Soil degradation is commonly quantified using state or trend indicators, but these measures do not show whether a shortfall has accumulated through time, created a deferred obligation, or transferred costs and risks across actors, places, sectors or generations. This Concept Paper addresses that gap by developing Soil Security Debt as a preliminary accounting architecture anchored in five Soil Security dimensions: capacity, condition, capital, connectivity and codification. A purposive synthesis of soil assessment, environmental debt, Land Degradation Neutrality, ecosystem accounting and environmental liability identifies transferable principles. The architecture separates native-unit indicator gaps, normalised dimension accounts, gross incurrence, verified repayment and outstanding balances. Biophysical, ecological, soil-carbon, water, economic, social and governance debt are overlapping interpretive lenses; intergenerational transfer describes the incidence of outstanding liabilities. A hypothetical calculation demonstrates internal calculability, while retrospective mappings of erosion and soil-carbon studies illustrate how empirical evidence could populate parts of the ledger. The framework is not an empirically validated universal index: operational use requires context-specific indicators, defensible references, uncertainty propagation, sensitivity analysis and longitudinal validation. Soil Security Debt offers a testable way to distinguish a current adverse state from an accumulated or transferred liability and make prevention, restoration and residual loss explicit in assessment and policy.
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Park et al. (2026) studied this question.
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