Environmental assets are the naturally occurring living and non-living components of the Earth, together constituting the biophysical environment, which may provide benefits to humanity. …In the Central Framework, the focus is on individual components of the environment that provide materials and space to all economic activities. Examples include mineral and energy resources, timber resources, water resources and land.

Source/reference: SEEA-CF 2014, para. 2.17.
Note: “The term “land” as applied in the SEEA also encompasses areas of inland water such as rivers and lakes.” (SEEA-CF 2014, para. 5.21)