Research and development
Research and development (R&D) comprises creative work undertaken on a systematic basis in order to increase the stock of knowledge and the use of this knowledge to devise new applications (see Frascati manual, OECD 1994) in the field of environmental protection. |
The class regroups all R&D activities and expenditure oriented towards environmental protection: identification and analysis of sources of pollution, mechanisms of dispersion of pollutants in the environment as well as their effects on human beings, the species and the biosphere. This heading covers R&D for the prevention and elimination of all forms of pollution, as well as R&D oriented towards equipment and instruments of pollution measurement and analysis. When separable all R&D activities even when referring to a specific class have to be classified under this position.
Environmental R&D is further classified in accordance with the 1993 NABS (Nomenclature for the Analysis and Comparison of Scientific Programmes and Budgets, Eurostat 1994).
Excluded are R&D activities related to the management of natural resources.