Reference metadata describe statistical concepts and methodologies used for the collection and generation of data. They provide information on data quality and, since they are strongly content-oriented, assist users in interpreting the data. Reference metadata, unlike structural metadata, can be decoupled from the data.
Sustainability, Circular Economy and Transport Division
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
Central Statistics Office, Ardee Road, Rathmines, Dublin 6 D06FX52
1.6. Contact email address
Confidential because of GDPR
1.7. Contact phone number
Confidential because of GDPR
1.8. Contact fax number
Confidential because of GDPR
2.1. Metadata last certified
21 April 2026
2.2. Metadata last posted
21 April 2026
2.3. Metadata last update
21 April 2026
3.1. Data description
Material Flow Accounts record the domestic extraction of resources from the environment (broken down between biomass, metallic minerals, non-metallic minerals and fossil fuels); physical trade; the release of materials back to the environment after being used in the domestic economy (emissions to air, landfill waste, emissions to water, dissipative use of products and dissipative losses); and input and output balancing items.
The principal variables disseminated are: Domestic Extraction (Biomass, Metals, Non-Metallic Minerals and Fossil Fuels); Physical Exports and Imports; Emissions to Air, Land, Water and Dissipative Use of Products and Balancing items.
The CSO provides Eurostat with a completed Material Flow Accounts Questionnaire on an annual basis. The Questionnaire contains the following tables:
Table A: Domestic Extraction
Table B: Imports - Total Trade
Table D: Exports - Total Trade
Table F: Domestic Processed Outputs
Table G: Balancing items
3.2. Classification system
The Combined Nomenclature is used in the compilation of trade statistics in the Material Flow Accounts and the PRODCOM classification is used in the compilation of data on the domestic extraction of non-metallic minerals and peat.
3.3. Coverage - sector
All sectors in Ireland
3.4. Statistical concepts and definitions
Conceptually economy-wide material flow accounts (EW-MFA) belong to the international system of environmental economic accounting (SEEA-Central Framework). Furthermore, EW-MFA is one of several physical modules of Eurostat's programme on European environmental economic accounts. It is covered by Regulation (EU) No. 691/2011 on European environmental economic accounts.
EW-MFA are closely related to concepts and definitions of national accounts. Most notably they follow the residence principle, i.e. they record material flows related to resident unit's activities, regardless where those occur geographically.
Further methodological guidelines are provided in various publications by Eurostat (see Eurostat website > Environment > Methodology, heading: 'Material flows and resource productivity').
For more detailed information please see also 3.1.
3.5. Statistical unit
Thousand tonnes
3.6. Statistical population
EW-MFA include all materials (excluding water and air) crossing the system boundary of the national economy of the reporting country. The economy is demarcated by the conventions of the national accounting system (resident units). In Eurostat's EW-MFA material inputs to the economy cover extractions of natural resources (excluding water and air) from the natural environment and imports of material products (goods) from the rest of the world economy (ROW). Material outputs are disposals of materials to the natural environment and exports of material products and waste to the Rest of the World.
3.7. Reference area
State
3.8. Coverage - Time
1994-2024
3.8.1. Coverage – Time: by questionnaire table
Domestric Extraction (Table A): 1994-2024;
Imports - Total trade (Table B): 1994-2024;
Exports - Total trade (Table D): 1994-2024;
Domestic Processed Outputs (Table F): 1994-2024;
Balancing items (Table G): 1994-2024.
3.9. Base period
Not applicable because EW-MFA are not reported as indices.
Thousand tonnes
2024
6.1. Institutional Mandate - legal acts and other agreements
Economy-wide material flow accounts (EW-MFA) are legally governed by Regulation (EU) 691/2011 on European Environmental Economic Accounts
6.2. Institutional Mandate - data sharing
Data sharing is governed by the 1993 Statistics Act
7.1. Confidentiality - policy
All information supplied to the CSO is treated as strictly confidential. The Statistics Act, 1993 sets stringent confidentiality standards: Information collected may be used only for statistical purposes, and no details that might be related to an identifiable person or business undertaking may be divulged to any other government department or body. These national statistical confidentiality provisions are reinforced by the following EU legislation: Council Regulation (EC) No 223/2009 on European statistics for data collected for EU statistical purposes. Further details are outlined in the CSO's Code of Practice on Statistical Confidentiality.
Confidential data can be identified based on the number or dominance of individual enterprises. Confidential data are flagged '(c)' and not published.
8.1. Release calendar
The date of dissemination of all statistics released by CSO can be found in the Release Calendar published in CSO.ie. This calendar is regularly updated. The deadline for the annual EW-MFA questionnaire is April 30th (T + 16 months). After validation the gap-filled data are published in Eurostat's online database around June T+18 months).
In accordance with Principle 6 of the European Statistics Code of Practice all users of CSO statistics have equal access via the CSO website at the same time of 11 AM. Any privileged pre-release access to any outside user is limited, controlled and publicised. In the event that leaks occur, pre-release arrangements are revised so as to ensure impartiality.
The CSO recognises that in very limited circumstances a business need for pre-release access may be substantiated. Any form of pre-release access is a privilege and a strict CSO pre-release access policy is adhered to for these special requests. Please refer to the CSO Pre-Release Access Policy for more information.
Annual
10.1. Dissemination format - News release
No news releases are issued.
10.2. Dissemination format - Publications
The results are available on the Eurostat and CSO websites.
There were 777 views of the Material Flow Accounts on the CSO website in 2025.
10.4. Dissemination format - microdata access
Micro data are not disseminated to users.
10.5. Dissemination format - other
Not applicable
10.5.1. Metadata - consultations
Not measured.
10.6. Documentation on methodology
The estimation process is based on the methodology set out in the 2018 Eurostat publication, “Economy-Wide Material Flow Accounts Handbook” and earlier Eurostat Manuals.
Information (e.g. manuals, electronic questionnaires) is available on the CSO and Eurostat websites.
10.6.1. Metadata completeness - rate
Not calculated.
10.7. Quality management - documentation
Information (e.g. manuals, electronic questionnaires) is available on the CSO and Eurostat websites.
11.1. Quality assurance
Quality Management Framework
The CSO avails of an office wide Quality Management Framework (QMF). This framework allows all CSO processes and outputs to meet the required standard as set out in the European Statistics Code of Practice (ESCOP). The QMF foundations are based on establishing the UNECE’s Generic Statistical Business Process Model (GSBPM) as the operating statistical production model to achieve a standardised approach to Quality Management. All and any changes implemented to CSO processes and outputs require adherence to the QMF.
To ensure quality of EW-MFA data The CSO implements the following quality assurance elements:
1) Methodological guidelines from Eurostat to assist countries in compiling and providing internationally harmonised EW-MFA;
2) A wide range of validation procedures to check the quality of data received. The validation procedures check:
completeness
internal consistency;
correctness of footnotes and confidentiality;
plausibility of reported time series (annual change rates);
plausibility of revisions;
external consistency (cross-domain plausibility);
And use of estimation tools contained in the EW-MFA Questionnaire.
3) Gap-filling of missing statistical information.
11.2. Quality management - assessment
Quality management is good. Validation procedures, estimation of missing statistical data (gap-filling) and quality reporting are in place.
Data quality been improved, in particular for some quantitatively important elements which need to be estimated (e.g. fodder crops, grazed biomass, crushed rock extraction, sand and gravel extraction and peat extraction. A new method based on Eurostat guidance was applied this year to generate data on fodder crops and grazed biomass which should have improved the quality of these statistics. The method used to calculate Sod Peat (2012-2024) and Peat for Horticulture (1994-2024) was also modified to ensure data quality was improved.
12.1. Relevance - User Needs
Eurostat is the main international user of Material Flow Account statistics. They use the data for measuring environmental sustainability, resource productivity, material footprints and the circular economy.
National users of Material Flow Accounts statistics include environmental organisations, policy makers in government departments, the media, educational institutions and the general public.
12.2. Relevance - User Satisfaction
There are no systematic studies of user satisfaction.
12.3. Completeness
See Section 12.3.1 below.
12.3.1. Data completeness - rate
Data are complete for tables A-H in the Eurostat EW-MFA Questionnaire. However, no information on Raw Material Equivalents (Table I) have been calculated.
13.1. Accuracy - overall
EW-MFA are compiled from a wide range of data sources. The overall accuracy is considered good. But there may have been problems with the accuracy of data on Straw, Fodder Crops and Grazed Biomass in previous years. New methodologies were applied this year for Fodder Crops and Grazed Biomass, which should improve data accuracy for these categories. There may also a problem with the accuracy of data on the extraction of Crushed Rock and Sand and Gravel, which are based on PRODCOM data supplemented with data from based on road transport freight. Sod Peat figures have been imputed for 2012-2024 while Peat for Horticulture figures have also been imputed for 1994-2024 using PRODOM and Trade data. Overall, peat figures reflect the fact that restrictions on the commercial harvesting of peat came into force in 2020, thereby reducing overall peat extraction figures since then.
13.2. Sampling error
See Section 13.2.1 below.
13.2.1. Sampling error - indicators
Not applicable.
13.3. Non-sampling error
See Section 13.3.1 - 13.3.5 below
13.3.1. Coverage error
Not applicable
13.3.1.1. Over-coverage - rate
Not applicable
13.3.1.2. Common units - proportion
Not applicable
13.3.2. Measurement error
Not applicable
13.3.3. Non response error
Not applicable
13.3.3.1. Unit non-response - rate
Not applicable
13.3.3.2. Item non-response - rate
Not applicable
13.3.4. Processing error
Not applicable
13.3.5. Model assumption error
Not applicable
14.1. Timeliness
Material Flow Accounts are submitted to Eurostat within 16 months of the end of the year to which the figures relate as required by the EU Regulation 691/2011. They are also published on the CSO website
14.1.1. Time lag - first result
Material Flow Accounts are submitted to Eurostat within 16 months of the end of the reference year.
14.1.2. Time lag - final result
Eurostat publishes the final Material Flow Accounts results in t+18 months after the reference year.
14.2. Punctuality
See Section 14.2.1 below.
14.2.1. Punctuality - delivery and publication
The CSO sent the 2024 MFA Questionnaire to Eurostat before April 30th 2026, meeting the Eurostat target date.
15.1. Comparability - geographical
The accounts are compiled in line with Eurostat guidelines in so far as this is possible. They can therefore be considered methodologically sound, and as they are compiled annually in a consistent manner, they are comparable over time. An improvement with regard to comparability between countries is that air emissions for 2009-2024 are now based on the Residence Principle as requested by Eurostat. Data for earlier years are based on the Territorial Principle, causing a break in the time series for these items.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable because physical imports and exports as recorded in EW-MFA are not specified by origin and/or destination.
15.2. Comparability - over time
See Section 15.2.1 below.
15.2.1. Length of comparable time series
There are discontinuities in some categories over time, such as in air emissions in Table F
15.2.1.1. Comparability - over time detailed
Table A (year of the break in series, MF code and reason):
2009 in MF1.2.2 Fodder Crops, due to Silage and Hay area data are taken from the Teagasc National; Farm Survey (and from the Basic Income Support Scheme run by the Department of Agriculture, Food and Marine from 2009 -2024 for silage first cut).
2015 in MF1.3 due to New CSO survey introduced to collect data.
2005 and 2007 in MF1.4 Fisheries due to Different defintions used in source data.
2012 in MF4.1.4 Peat due to Horticultural Peat figures have been imputed for 1994-2024 and Sod Peat from 2012-2024.
Table F (year of the break in series, MF code and reason):
2009 in MF7.1 Air Emissions due to Residence principle applied for 2009-2024. Territorial principle before 2009.
Table G (year of the break in series, MF code and reason):
2009 in MF8.1.1 Oxygen for Combution due to Residence Principle applied for 2009-2024. Territorial Principle before 2009.
15.3. Coherence - cross domain
Cross domain checks are carried out where possible. For example, total aggregates data for Crushed Rock and Sand and Gravel are taken from PRODCOM figures and cross-checked with Road Transport Freight data and the Production in Building and Construction Index.
15.3.1. Coherence - sub annual and annual statistics
Not applicable; reported EW-MFA data are only annual.
15.3.2. Coherence - National Accounts
The data are coherent with national accounts and environmental-economic accounts.
15.4. Coherence - internal
The internal coherence is very high, ensured by the accounting framework.
Compilation of the 2024 MFA Questionnaire and 2024 MFA national release will have taken five month’s work by one Statistician and three weeks work by one administrative staff personnel.
17.1. Data revision - policy
Revisions refer to changes made to published statistical data when the information used in its production has been updated or corrected. This information includes all data used in compiling the statistic e.g. respondent data, administrative data, weights and factors, methodology, classifications, definitions, modifications to survey questionnaires, survey scope and data collection methods.
Data are revised on an annual basis as corrections and revisions to the figures are applied. In particular:
Fodder crop figures (MF1.2.2.1) were revised this year using a new methodology for silage and hay. The area under grass silage first cut was taken from the Basic Income Support Scheme administered by the Department of Agriculture, Food and the Marine. These figures were then multiplied by Teagasc yield data and converted into dry weight at 15% moisture content using a formula recommended by Eurostat
Silage second and third cut and hay first and second cut data were taken from the National Farm Survey conducted by Teagasc and multiplied by Teagasc yield factors to generate figures in wet weight. These figures were then grossed using Census of Agriculture data and converted into dry weight at 15% moisture content using a formula recommended by Eurostat
Grazed Biomass figures (MF1.2.2.2) were revised last year based on the application of Teagasc area data from the National Farm Survey. These figures are then grossed using the Census of Agriculture and converted into dry weight data at 15% moisture content, using a formula recommended by Eurostat.
Crushed Rock figures (MF3.6) were revised this year through the application of different grossing factors from the Road Freight Survey and using the trend of the Building and Construction Index for 2024.
The method used to calculate Air Emissions data (MF7.1) for 2009-2024 was revised and is now based on the application of the Residence Principle. Data for 1994-2008 are still calculated using the Territorial Principle.
Oxygen for Combustion Table G MF8.1.1 were revised from 2009 onwards using the Residence Principle. Data for 1994-2008 are still calculated using the Territorial Principle.
17.2.1. Data revision - average size
Not known
18.1. Source data
See 18.1.1 below.
18.1.1. Source data - Table A, B, D, F and G
Data sources used in Ireland include other divisions in the CSO; the Environmental Protection Agency; the Sustainable Energy Authority of Ireland; Teagasc; the Department of Agriculture, Food and the Marine; the Department of the Climate, Energy and the Environment; Bord na Móna; Transport Infrastructure Ireland; Bord Iascaigh Mhara; the Sea Fisheries Protection Authority; and individual enterprises.
18.1.2. Source data - Table I
Ireland does not compile Table I of the EW-MFA Questionnaire.
18.2. Frequency of data collection
Data are collected annually.
18.3. Data collection
No survey data are used in the data collection process for compiling the Material Flow Accounts. Administrative data are used instead.
18.4. Data validation
The CSO uses the EW-MFA Compilation Guidelines published by Eurostat and consults Eurostat about any significant errors, anomalies or uncertainties in the data.
Excel data is checked against output data generated by SAS programs.
Nation-specific conversion factors rather than European wide ones are applied where possible (e.g. in the calculation of Fodder Crops, Grazed Biomass and Wood). European conversion factors taken from the Eurostat Manuals; missing data are imputed; proxy variables are examined; and relevant reports are consulted to consider the plausibility of our figures.
18.5. Data compilation
The following issues connected with data compilation in the MFA release should be noted:
Straw figures have been calculated using Eurostat Harvest and Recovery Factors.
A new method has also been applied in the calculation of Fodder Crops. This method entails using Basic Income Support Scheme area data for silage first cut. For silage second and third cut and hay first and second cut, area and yield data are taken from the National Farm Survey run by Teagasc; grossing based on the Census of Agriculture; and a formula to convert wet weight into dry weight at 15% moisture content.
The compilation of Grazed Biomass figures was also revised last year. Teagasc area figures have been multiplied by national yield factors; grossed using data from the Census of Agriculture; and then converted into dry weight at 15% moisture content using a formula recommended by Eurostat.
Wood figures are calculated using national factors to convert wood from wet to dry weight rather than those contained in the Eurostat Manual.
Both Crushed Rock and Sand and Gravel figures in Table A are based on PRODCOM data supplemented by Road Freight transport data and the 2024 trend in the Building and Construction Production Index, rather than the calculation tools in the Eurostat Questionnaire.
Sod Peat and Peat for Horticulture figures in Table A are imputed for several years.
Emissions to Air: Figures in Table F are based on the application of the Residence Principle for 2009-2024 and by the Territorial Principle from 1994-2008.
Table G Oxygen for Combustion data are based on the Territorial Principle up-to 2008 and the Residence Principle from 2009 onwards.
18.5.1. Imputation - rate
Not calculated.
18.5.2. Estimation approaches for specific items
Code
Label
Do you use the Eurostat estimation approach recommended in the EW-MFA compilation guid? (yes/no)
Have you developed your own estimation approach (yes/no)
Please explain briefly the estimation approach including possible data sources for auxillary data?
Please specify coefficients used (if not Eurostat coefficients)
Table A: MF1.2.1.1
Straw
No
Yes
Cereal production figures are supplied by CSO Agriculture Division are transformed into Straw figures by the application of Eurostat Harvest and Recovery Rates.
Table A: MF1.2.1.2
Other Crop Residues
Yes
No
Sugar Beet and Oilseed Rape l production figures are supplied by CSO Agriculture Division. These are then transformed into Used Crop Residue figures by the application of Eurostat Harvest and Recovery Rates.
Table A: MF1.2.2.1
Foder Crops
No
Yes
Area figures for Silage first cut are taken from the Basic Income Support Scheme run by the Department of Agriculture, Food and the Marine. These figures are then multiplied by Teagasc yield data and converted into dry weight matter at 15% moisture content using a formula recommended by Eurostat.
Silage second and third cut figures and Hay first and second cut figure are taken from the National Farm Survey run by Teagasc. Thes figures are then transformed into wet weights using Teagasc yield factors and grossing, based on the Census of Agriculture. Wet weight figures are then converted into dry weight figures at 15% moisture content using a formula recommended by Eurostat.
Other Fodder crops use CSO area and yield factors before been converted into dry weight matter at 15% moisture content using a formula recommended by Eurostat.
Table A: MF1.2.2.2
Grazed Biomass
No
Yes
Area data taken from Teagasc are multiplied by national yield factors supplied by the CSO. They are then grossed using data from the Census of Agriculture before being converted into dry weight figures at 15% moisture content using a formula recommended by Eurostat.
Table A: MF1.3
Wood
No
Yes
National factors are used to convert wood from wet weight to dry weight rather than Eurostat factors contained in the Eurostat Manual.
Table A :MF2.2.3
Lead
No
Yes
Metals data are provided by the Department of Environment, Climate and Communications. Lead and Zinc are mined in Ireland as coupled production. Gross Ores are allocated to the two metals using relative volume weights for metal content rather than relative value weights as used previously.
Table A: MF2.2.4
Zinc
No
Yes
Metals data are provided by the Department of Environment, Climate and Communications. Lead and Zinc are mined in Ireland as coupled production. Gross Ores are allocated to the two metals using relative volume weights for metal content rather than relative value weights as used previously.
Table A:MF3.6
Crushed Rock
No
Yes
Crushed Rock figures are compiled using PRODCOM and Road Freight Survey Transport Data concerning the delivery of goods to road works and building sites. The trend for 2024 in the Building and Construction Production Index is then applied.
Table A : MF3.8
Sand and Gravel
No
Yes
Sand and Gravel figures are compiled using PRODCOM and Road Freight Survey Transport Data concerning the delivery of goods to road works and building sites. The trend for 2024 in the Building and Construction Production Index is then applied.
Table A: MF4.1.4
Peat
No
Yes
Peat for Combustion figures are provided by the Sustainable Energy Authority of Ireland. Peat for Horticulture figures are compiled using PRODCOM and Trade data for individual enterprises.
Tablke F: MF7.1
Emissions to Air
No
Yes
Air Emission figures are calculated using the Residence Principle from 2009-2024 and the Territorial Principle for the period 1994-2008.
Table G: MF8.1.1
Oxygen for Combustion
No
Yes
Oxygen for Combustion figures are calculated using the Residence Principle from 2009-2024 and the Territorial Principle for the period 1994-2008
18.5.3. Adjustment used of correspondence table for Tables B and D
Not applicable.
18.5.4. Adjustment used of conversion factors for Tables B and D
Not applicable.
18.5.5. Fuel trade, residence adjustment
No residence adjustment is made for the fuel trade.
18.5.6. Significant problems
The most significant issue in compiling MFA data is the absence of high quality reliable source data for Sod Peat and Peat for Horticulture in Table A item 4.1.4.
Also, Table F Air Emissions data are based on the Territorial Principle rather than the Residence Principle for the period 1994-2008.
18.6. Adjustment
Not applicable.
18.6.1. Seasonal adjustment
Not applicable.
Material Flow Accounts record the domestic extraction of resources from the environment (broken down between biomass, metallic minerals, non-metallic minerals and fossil fuels); physical trade; the release of materials back to the environment after being used in the domestic economy (emissions to air, landfill waste, emissions to water, dissipative use of products and dissipative losses); and input and output balancing items.
The principal variables disseminated are: Domestic Extraction (Biomass, Metals, Non-Metallic Minerals and Fossil Fuels); Physical Exports and Imports; Emissions to Air, Land, Water and Dissipative Use of Products and Balancing items.
The CSO provides Eurostat with a completed Material Flow Accounts Questionnaire on an annual basis. The Questionnaire contains the following tables:
Table A: Domestic Extraction
Table B: Imports - Total Trade
Table D: Exports - Total Trade
Table F: Domestic Processed Outputs
Table G: Balancing items
21 April 2026
Conceptually economy-wide material flow accounts (EW-MFA) belong to the international system of environmental economic accounting (SEEA-Central Framework). Furthermore, EW-MFA is one of several physical modules of Eurostat's programme on European environmental economic accounts. It is covered by Regulation (EU) No. 691/2011 on European environmental economic accounts.
EW-MFA are closely related to concepts and definitions of national accounts. Most notably they follow the residence principle, i.e. they record material flows related to resident unit's activities, regardless where those occur geographically.
Further methodological guidelines are provided in various publications by Eurostat (see Eurostat website > Environment > Methodology, heading: 'Material flows and resource productivity').
For more detailed information please see also 3.1.
Thousand tonnes
EW-MFA include all materials (excluding water and air) crossing the system boundary of the national economy of the reporting country. The economy is demarcated by the conventions of the national accounting system (resident units). In Eurostat's EW-MFA material inputs to the economy cover extractions of natural resources (excluding water and air) from the natural environment and imports of material products (goods) from the rest of the world economy (ROW). Material outputs are disposals of materials to the natural environment and exports of material products and waste to the Rest of the World.
State
2024
EW-MFA are compiled from a wide range of data sources. The overall accuracy is considered good. But there may have been problems with the accuracy of data on Straw, Fodder Crops and Grazed Biomass in previous years. New methodologies were applied this year for Fodder Crops and Grazed Biomass, which should improve data accuracy for these categories. There may also a problem with the accuracy of data on the extraction of Crushed Rock and Sand and Gravel, which are based on PRODCOM data supplemented with data from based on road transport freight. Sod Peat figures have been imputed for 2012-2024 while Peat for Horticulture figures have also been imputed for 1994-2024 using PRODOM and Trade data. Overall, peat figures reflect the fact that restrictions on the commercial harvesting of peat came into force in 2020, thereby reducing overall peat extraction figures since then.
Thousand tonnes
The following issues connected with data compilation in the MFA release should be noted:
Straw figures have been calculated using Eurostat Harvest and Recovery Factors.
A new method has also been applied in the calculation of Fodder Crops. This method entails using Basic Income Support Scheme area data for silage first cut. For silage second and third cut and hay first and second cut, area and yield data are taken from the National Farm Survey run by Teagasc; grossing based on the Census of Agriculture; and a formula to convert wet weight into dry weight at 15% moisture content.
The compilation of Grazed Biomass figures was also revised last year. Teagasc area figures have been multiplied by national yield factors; grossed using data from the Census of Agriculture; and then converted into dry weight at 15% moisture content using a formula recommended by Eurostat.
Wood figures are calculated using national factors to convert wood from wet to dry weight rather than those contained in the Eurostat Manual.
Both Crushed Rock and Sand and Gravel figures in Table A are based on PRODCOM data supplemented by Road Freight transport data and the 2024 trend in the Building and Construction Production Index, rather than the calculation tools in the Eurostat Questionnaire.
Sod Peat and Peat for Horticulture figures in Table A are imputed for several years.
Emissions to Air: Figures in Table F are based on the application of the Residence Principle for 2009-2024 and by the Territorial Principle from 1994-2008.
Table G Oxygen for Combustion data are based on the Territorial Principle up-to 2008 and the Residence Principle from 2009 onwards.
See 18.1.1 below.
Annual
Material Flow Accounts are submitted to Eurostat within 16 months of the end of the year to which the figures relate as required by the EU Regulation 691/2011. They are also published on the CSO website
The accounts are compiled in line with Eurostat guidelines in so far as this is possible. They can therefore be considered methodologically sound, and as they are compiled annually in a consistent manner, they are comparable over time. An improvement with regard to comparability between countries is that air emissions for 2009-2024 are now based on the Residence Principle as requested by Eurostat. Data for earlier years are based on the Territorial Principle, causing a break in the time series for these items.