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Material flow accounts (env_ac_mfa)

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National Reference Metadata in Single Integrated Metadata Structure (SIMS)

Compiling agency: [IE1] Central Statistics Office (CSO) (Ireland)

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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.

See Section 15.2.1 below.