In the first Guidelines version, six ecosystem services were covered: water provision, water quality regulation, wastewater assimilation, climate regulation, biomass fuel provision, and recreation and tourism. They were analyzed under three different perspectives: business dependencies upon those ecosystem services, the impacts caused on the business due to changes in ecosystem service availability, and non-compensated impacts caused by business activities on those ecosystem services when they affect other social players – the so-called environmental externalities.
In this second version, two more ecosystem services were added: pollination regulation, and soil erosion regulation. Besides that, methods for water provision were extended, including calculation of externalities, and methods for global climate regulation were also extended, including methods for avoided deforestation. A calculation tool is available at the TeSE website.