for sustainable tourism that creates jobs and promotes local culture and products." It has one indicator: Indicator 12.b.1 is the "Implementation of standard accounting tools to monitor the economic and environmental aspects of tourism sustainability". This indicator relates to the degree in which countries do implement the Tourist Satellite Account (TSA) that have to be implemented according to the Recommended Methodological Framework 2008. In addition, it relates on how countries implement the System of Environmental and Economic Accounts (SEEA) tables, which need to be implemented according the System of Economic-Environmental Accounting 2012. These two different tools are currently considered as the best more feasible way to monitor sustainable tourism. Target 12.c: Remove market distortions that encourage wasteful consumption The full title of Target 12.C is: "Rationalize inefficient fossil-fuel subsidies that encourage wasteful consumption by removing market distortions in accordance with national circumstances, including restructuring taxation and phasing out those harmful subsidies where they exist, to reflect their environmental impacts, taking fully into account the specific needs and conditions of developing countries and minimizing the possible adverse impacts on their development in a manner that protects the poor and the affected communities." It has one indicator: Indicator 12.c.1 is the: "(a) Amount of fossil-fuel subsidies as a percentage of GDP; and (b) amount of fossil fuel subsidies as a proportion of the total national expenditure on fossil fuels". To work towards reporting this indicator at the different constituencies (Global, regional and national), it is important to consider the following sub-indicators: 1) The direct transfer of government funds, 2) Price support, 3) Tax expenditure. It Is important to consider as well, while working on achieving this target, the special attention to the energy - dependent sectors and the challenges they can go through during these reform processes, especially poor households, which are the ones more vulnerable to price increase. "Reallocating fossil fuel subsidies to sectors that are relevant for development could give a boost to reaching the SDGs." Global fossil fuel subsidies in 2018 were $400 billion. This was double the estimated subsidies for renewables and is detrimental to the task of reducing global carbon dioxide emissions. Custodian agencies Custodian agencies are in charge of reporting on the following indicators: Indicators 12.1.1, 12.2.1, 12.2.2, 12.7.1 and 12.c.1: United Nations Environmental Programme (UNEP) Indicator 12.3.1: Food and Agriculture Organization (FAO) and United Nations Environmental Programme (UNEP) Indicator 12.4.1: United Nations Environment Programme (UNEP)