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.
Economy-wide material flow accounts (EW-MFA) provide an aggregate overview, in thousand tonnes per year, of the material flows into and out of an economy. EW-MFA cover solid, gaseous, and liquid materials, except for bulk flows of water and air. Like the system of national accounts, EW-MFA constitute a multi-purpose information system. The detailed material flows provide a rich empirical database for numerous analytical purposes. Further, EW-MFA are used to derive various material flow indicators.
The National Statistical Institute (NSI) sent to Eurostat on yearly basis the EW-MFA. The accounts comprise the following reporting tables:
Table A 'Domestic extraction (DE)': records material flows from the environment into the economy in a detailed breakdown by type of material
Table B 'Imports - total imports (intra- and extra-EU) and Table D 'Exports – total exports (intra- and extra-EU)': These physical trade tables record the imports and exports of products in thousand tonnes and grouped by materials.
Table F 'Domestic processed output (DPO)': records material flows from the economy to the domestic environment (e.g. emissions to air, water and soil)
Table G 'Balancing items': reports some memorandum items which are necessary to have the full material balance related to a national economy
Table H 'Indicators': presents the EW-MFA derived indicators which are automatically calculated from Table A to G
Table I 'Material flow accounts in raw material equivalents (RME)': records material flow accounts in raw material equivalents (MFA-RME). Some items are calculated automatically based on data reported in Table A and Table I
3.2. Classification system
EW-MFA record physical flows of materials broken down by type of flow and by type of material.
The type of flow dimension corresponds to the EW-MFA questionnaire reporting tables and derived indicators, namely:
domestic extraction (Table A)
physical imports (Table B)
physical exports (Table D)
domestic processed output (Table F)
balancing items (Table G)
direct material input (indicator)
domestic material consumption (indicator)
physical trade balance (indicator)
The breakdown by type of material employs a classification of materials. This EW-MFA classification of materials is hierarchical with main material flow categories (1-digit level). Each main category is further broken down, maximal down to 4-digit-level:
1-digit: material category;
2-digit: material class;
3-digit: material group;
4-digit: material sub-group.
3.3. Coverage - sector
The data refer to national economies as defined in the system of national accounts.
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
Statistical units change according to the different data sources (e.g. agriculture, forestry and fishery statistics, production statistics, geological surveys, energy statistics, foreign trade statistics etc.) which EW-MFA are based on.
3.6. Statistical population
EW-MFA refer to the entire national economy of the reporting country (see also 3.3 'Coverage - sector')).
EW-MFA include all materials (excluding water and air) crossing the system boundary (between the environment and the economy) on the input side or on the output side. The economy is demarcated by the conventions of the national accounting system (resident units).
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 ROW. Information on natural resources extracted and traded products is provided by different statistical units.
3.7. Reference area
Iceland and all activities of individuals and companies registered with domicile in Iceland
3.8. Coverage - Time
Please see the table in 3.8.1.
3.8.1. Coverage – Time: by questionnaire table
Questionnaire table
From (YEAR)
To (YEAR)
Comments
Domestic extraction (Table A)
1990
2024
5 out of 53 reported values in 2024 include estimates
Imports – Total trade (Table B)
1990
2024
1 out of 53 reported values in 2024 include estimates
Exports – Total trade (Table D)
1990
2024
1 out of 53 reported values in 2024 include estimates
Domestic processed output (Table F)
1990
2023
Balancing items (Table G)
1990
2023
Material flow accounts in raw material equivalents (RME) (Table I)
no
no
3.9. Base period
Not applicable because EW-MFA is not reported as indices.
The unit of measure is thousand tonnes.
The data refer to the calendar years.
6.1. Institutional Mandate - legal acts and other agreements
Economy-wide material flow accounts (EW-MFA) are legally covered by Regulation (EU) 691/2011 on European Environmental Economic Accounts.
6.2. Institutional Mandate - data sharing
Not applicable in national level this information is required at European level only.
7.1. Confidentiality - policy
EW-MFA is compiled using various registry data sources that are subject to confidentiality policies within Statistics Iceland. Unprocessed data from these sources is not shared with a third party. Similarly, Statistics Iceland will not "reshare" data it obtains from any sources without a ruling from the courts to that effect. Data processing is subject to testing to see if the results can be traced to a single individual or entity. This method is strictly followed when processing custom statistics, which can be requested from Statistics Iceland.
However, Statistics Iceland considers the matter of environmental issues a special case where clauses on confidentiality are not as strictly followed since the issue affects the entire population. Therefore Statistics Iceland will submit and publish data even when it can be inferred that emissions or material flow can be attributed to a single industrial entity, even though the entity is not directly identified.
7.2. Confidentiality - data treatment
Statistics Iceland considers the matter of environmental issues a special case where clauses on confidentiality are not as strictly followed since the issue affects the entire population. Therefore, no data is flagged as confidential 'c)' in the data submitted to Eurostat.
8.1. Release calendar
The EW-MFA is compiled in March-April and should be ready for submission to Eurostat at that time. The dataset is published to the external data repository of Statistics Iceland the following week. The account is revised in July-August after all domestic extraction data for the previous year is available. An updated dataset is submited to Eurostat if there are significant changes in values. The data is re-published after it has been validated by Eurostat (approximately 3 months later).
8.2. Release calendar access
Not applicable.
8.3. Release policy - user access
Key data from the Eurostat dataset is available via px-web services
Datasets include:
Key indicators from the EW-MFA.
Import, export, and domestic extraction from the EW-MFA.
The domestic processed output from the EW-MFA.
Material flow by the state of manufacturing (annex dataset from the EW-MFA processing).
The flow of food in and out of the economy (annex dataset from the EW-MFA processing).
See item 8.1
10.1. Dissemination format - News release
News of updates, changes, or other changes to the data is published in Icelandic and English at the Statistics Iceland website.
Notifications are also sent to subscribers to the data stream.
10.2. Dissemination format - Publications
A statistics explained type document (in Icelandic) explaining the data and information content of the EW-MFA was published in June 2020.
10.3. Dissemination format - online database
Key data from the Eurostat dataset is available via px-web service.
Datasets include:
Key indicators from the EW-MFA.
Import, export, and domestic extraction from the EW-MFA.
The domestic processed output from the EW-MFA.
Material flow by the state of manufacturing (annex dataset from the EW-MFA processing).
The flow of food in and out of the economy (annex dataset from the EW-MFA processing).
10.3.1. Data tables - consultations
Will be calculated and provided by EUROSTAT.
10.4. Dissemination format - microdata access
Access to microdata is provided for qualified research purposes, see this website.
Tailored statistics from the underlying data and processing data is available upon request, see this website.
10.5. Dissemination format - other
None so far.
The data will be re-published in an environmental indicator dashboard format
10.5.1. Metadata - consultations
Will be calculated and provided by EUROSTAT.
10.6. Documentation on methodology
Metadata in Icelandic is available.
10.6.1. Metadata completeness - rate
Will be calculated and provided by EUROSTAT.
10.7. Quality management - documentation
Quality assessment is done during compilation.
11.1. Quality assurance
To ensure the quality of EW-MFA data the following points are tested for consistency:
completeness of data (each required field should have a zero or positive value)
year-to-year consistency within a material flow (excessive fluctuations are flagged for further inspection)
submission consistency. Updates to the compilation code may affect values backward in time.
If the compilation does not change the total mass of material flow, but only affects the distribution of material, the mass balance between submissions is checked
If the compilation adds mass to the material flow (viz. new data source found), the cell totals affected are checked
environmental module consistency:
AEA consistency. The processing of the AEA module uses many of the same projections and data sources as the MFA. The MFA can therefore be compared with the AEA. Differences are checked
PEFA consistency. The processing of the MFA uses many of the same sources as the PEFA processing. The MFA can therefore be compared with the internal process of the PEFA. Differences in similar material classes are checked
WATER consistency. The processing of the MFA uses some of the same data sources as the WATER module (in development). The MFA can therefore be compared with the internal process of the WATER compilation datastream. Differences in similar material classes are checked.
Financial account consistency
Import/export statistics. Value and the total weight of imports and exports should be the same as in the MFA module
Fisheries statistics. Values of catch and landings (from dock reports) should be the same in the MFA module
11.2. Quality management - assessment
The compilation report (automatic report generated by the compilation data stream) is reviewed by two subject experts (panel). The compilation report highlights computation method, data sourcing, and data source completeness.
The assessment report is also reviewed by the same experts, which suggest improvement in the processing datastream (software).
Updates are implemented annually.
The quality of the statistics is substantially improved for years post-2005. This year marks the general electronic record-keeping of the toll authority and tighter mass recording of import and export.
Record keeping for business statistics is often limited to 1995 (ISAT95). Data prior to this year can not be validated with the same source as post-1995.
12.1. Relevance - User Needs
Statistics Iceland published the EW-MFA for the first time in 2019. This means little is know about the user needs for the module.
Statistics Iceland holds regular webinars where the information content and analysis is demonstrated. These presentations are held for parties that may have use for the data, such as
Economic and environmental ministries
Environmental organizations
12.2. Relevance - User Satisfaction
Not known
12.3. Completeness
Data are complete for mandatory tables of EW-MFA questionnaire. Data for all Member States and EU aggregates are available starting from the year 2000. In case of missing data, Eurostat gap-fills the missing information.
In addition, supplementary datasets are produced from in-process data tables from the EW-MFA processing. These data tables are:
Material flow by the state of manufacture: Here the state of manufacture (Final state, semi-final state, and raw material) are exposed for each material category in the data flow. The EW-MFA only shows the total mass by the state of manufacture in the import and export flow. This analysis is thought of as a building-set for a Sankey-type analysis of how material refinement and waste generation occur through the economy. This is an in-depth analysis of resource productivity.
The flow of food material through the economy: Here the mass of food produced within the economy (not a part of the EW-MFA) is included with the import and export quantities of food are summarized by material category and state of manufacture. This dataset is meant to answer questions, such as:
How much food is available for consumption in Iceland? (material consumption question).
How much of the food available is domestically produced? (sustainability question).
How much food is exported from Iceland? (material production question).
12.3.1. Data completeness - rate
Will be calculated and provided by EUROSTAT.
13.1. Accuracy - overall
Please use Annex 3 for providing an assessment of the overall quality of the reported data.
Not applicable because data are not based on a sample survey.
13.2.1. Sampling error - indicators
Not applicable because data are not based on a sample survey.
13.3. Non-sampling error
Not applicable.
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
Eurostat collects economy-wide material flow accounts data from national statistical institutes (NSI) via an annual questionnaire (see 6.1 for legal base). The reporting deadline for the questionnaire is 31 December of the year T (T = deadline and year into which the deadline falls). The most recent reference year for which Statistics Iceland must report the T-2 year. Statistics Iceland returns preliminary values for the T-1 year
Statistics Iceland publishes the material:
T+1 month: Preliminary publication of the account
T+4 months: Revised publication of the account, includes preliminary data for year T
Eurostat publishes data in two waves (see also 8.1):
March (T+3 months): data as reported by NSI after validation by Eurostat.
June (T+6 months):
By June (T+6m), if not already reported by NSI, Eurostat estimates and publishes data for reference year N+1y (=T-1y) on the basis of national and international data sources;
By June (T+6m), Eurostat estimates and publishes early estimates for reference year N+2y (=T) based on exogenous predictors (e.g. gross value added, volume indices of production etc.).
14.1.1. Time lag - first result
Not applicable.
14.1.2. Time lag - final result
Not applicable.
14.2. Punctuality
Publication of the data is delayed only if primary sources are delayed, or if the reporting of the primary sources is significantly changed resulting in a revision of the data processing protocol.
Following are the dates of submission of the EW-MFA:
Event
Date
Explanation
First submission of the EW-MFA
December 22 - 2019
Second submission
January 8th 2021
Delay due to changes in the AEA and PEFA structure
Third submission
November 15th 2021
14.2.1. Punctuality - delivery and publication
Will be calculated and provided by EUROSTAT.
15.1. Comparability - geographical
Data on EW-MFA are compiled according to harmonised guidelines provided by Eurostat and hence comparable across European countries reporting EW-MFA data to Eurostat.
The comparability for Iceland is excellent due to the physical isolation of the country. Thus, imports and exports are well monitored by trade statistics. Furthermore, the national registry for individuals and companies are of high quality.
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
Please see the table in 15.2.1.1.
15.2.1. Length of comparable time series
Will be calculated and provided by EUROSTAT.
15.2.1.1. Comparability - over time detailed
Please use below table for explaining b)-flags (breaks in time series):
Year (of the break in series)
Questionnaire table(s)
MF-code(s)
Reason for' break in time series'
1995
Table F
MF.7.2 MEMO
Data on waste disposal to controlled landfills is estimated and validated from population data as well as business registry information. This information is unavailable prior to 1995.
2004
Table A
MF 3.8
Data on mining licenses for dredging operators are available from 2004. The composition of the material is inexact, but the estimated quantity is included in MF.3.8 from 2004
1993
Table A
MF.3.1 and MF.3.A
This material is collected from construction bidding documentation for road construction. In data collection 2024, we received this documentation back to 1993.
15.3. Coherence - cross domain
Eurostat performs cross-domain checking between EW-MFA data and data from other statistical domains by verifying whether data are in accordance with certain basic criteria that serve to assess the plausibility of the given data.
In the context of 2021 data cycle, the following domains have been used:
PRODCOM (production statistics)
COMEXT (international trade in goods statistics)
ENERGY STATISTICS
AIR EMISSIONS ACCOUNTS, inlcuding preliminary estimates for 2020 and 2021
MINING AND ROAD CONSTRUCTIONS, database on material extraction (in development)
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
Will be completed later
Coding:
Initial coding of the EW-MFA compilation structure: Approximately 2 months
Code revision 2020: 5 person-days
Data processing/compilation:
Data collection: Instantaneous
Data review: 5 person-days
Final form: 1 person-day
17.1. Data revision - policy
Each year the EW-MFA questionnaire requests the entire time series. The processing of the dataset, therefore, applies to all previous years, which means the data is reviewed and revised in its entirety.
Data is revised
if new data sources are found that capture or improve the consistency of the data
if revision occurs in the upstream data source, e.g. the NIR, AEA, or trade statistics dataset
if substantial deficiencies are found in the compilation that affects the value of the total of the material category by 0,1%, or the value for the individual material group by more than 10%
17.2. Data revision - practice
Data is revised on annual basis
Submission year
Table
Sectors
Year(s)
Explanation
2019
Table A
MF.1.4.1
1990-2017
In the 2019 submission, the quantity of fish caught by the Icelandic fishing fleet included only fish delivered to Iceland. Upon review, we found that the catch-reports included fish caught by the Icelandic fleet and delivered to harbors abroad. We decided that this material should also be included in the figures here. The values have therefore been revised back to 1990.
2020
Table A
MF.3.8
1990-2018
A new data source regarding the use of sand and gravel for housing construction was found. This extends the data back to 1990, but also increases the use reported for newer years.
2021
Table A
MF.1.4.1
1990-2020
An improvement of fishing statistics in 2021 clearly identified the amount of farmed fish in the total amount of fish caught in Iceland. This quantity was removed from the total of wild fish catch figure since this product is a part of farming practice and not a wild species.
2021
Table A
MF.3.8
2015-2020
Sand and gravel quantities were reviewed for 2015-2020 when we received mining reports from several key operators. This showed an incorrect assumption in the quantity of sand and gravel that was removed and distributed from the mines. The values were therefore revised
2021
Table A
MF.1.4.2
1990-2020
Quantities for farmed aquatic animals were removed from the figures as this was considered to be a misclassification of domestic extraction since the roe for the shellfish is used to seed farming cables.
2021
Table A
MF3.1
2017-2019
Data from estimates of material used in road construction were removed and replaced with data from annual reports
2023
Table B
Most sectors
1990-2022
A major review was done for the projection of toll numbers to MF sectors. A summary of the outcome and the new toll number to MF class is in annex documents
2024
Table A
MF.1.2
1990-2022
A change was made in estimating crop yield and usage for grazing. This moved some quantity from MF.1.1.0 to MF.1.2.2.1
2024
Table A
MF.3
1990-2022
A new datasource was located that provides better understanding on usage of gravel, sand and earthen material in road construction, harbor wall constructions and flood-prevention berm construction. Substantial amount of material was moved from MF.3.1 and MF.3.8 to MF.3.A. Data quality is substantially better after this
2024
Table B and Table D
Most sectors
1990-2022
A full database update was done on the the trade database at Statistics Iceland in preparation for update of National Accounts. Consequently some values changed substantially. A review was done on mapping for toll numbers to MF categories. This moved some values between MF categories. This also affected the perceived state of manufacturing.
2024
Table A
MF.1.3
2012-2022
In previous submission, all extracted wood was considered for category MF.1.3.2.
According to the national Forestry group ("Skógræktin"), which is the source of the reported data, they don't bother reporting on wood extraction unless the material is either used as firewood, or if the trees are actually used to produce boards that are used in construction or for decorative purposes.
Forests in Iceland don't have trees that fit into the Eurostat definition of "Industrial Roundwood" (too small), but the use of the wood logs is identical to the use of roundwood. I therefore decided to move the reported timber/logs to MF.1.3.1. Some kilotonnes have therefore moved between categories.
2025
Table A
MF.1.4x
1990- 2022
The wild catch data was previously collected from the published web-table: Catch and values by type of landing, species and preparation. The structure and complexity of the table is, however, somewhat complex and the data collection slow. In lieu of this it was decided to collect the data directly from an internal database originating from fisheries at Statistics Iceland. The data in the internal database was not completely identical to the previously used webtable. This affected values in MF.1, MF.1.4, MF.1.4.1 and MF.1.4.2 by -10 to 112 kilotonnes per year from 1990 to 2022. The changes in values is summarized in the document Annex_YOY_2025_submission_v1.xlsx
2025
Table A
MF.3.1.0
1990-2022
A further data collection and modeling was done to estimate material consumed in building road retaining and noise reduction berms. This affected the material consumed in MF.3.1.0 by approximately 30 kilotonnes from 1993-2022. The changes in values is summarized in the document Annex_YOY_2025_submission_v1.xlsx
2025
Table D
MF.4.2.3.1
1995-2022
The quantity of road-fuel exported is extracted from the compilation stack of the Air Emission Account (AEA) using the bridging item labeled "road transport fuel purchased by non-nationals on the territory". Updates in the methodology that estimates this value results in changes in the MFA values for this item. The value in the AEA is estimated by considering both rental income of car rental companies from leasing of vehicles to non-nationals, and from creditcard transactions at gas stations originating from cards issued from abroad. The creditcard database is reliable for the years 2014 to 2023. The data from car rental companies has reasonable reliability from 1995 to 2010, but with proliferation of rental companies the data been harder to come by and get complete records. The imputed and estimated data is therefore likely to change somewhat between compilation of the AEA.
2025
Table B
MF 4.2.3.2
1990-2023
The quantity of fuel consumed by water transport is extracted from the compilation stack of the Air Emission Account (AEA). Updates in the methodology results in changes in the MFA values for this item. In the 2024 compilation some of the imputing methodology in the AEA were revised and simplified to reduce dependence of national account data, which was considered unreliable at that time. This revision reveresed some of the fuel amount that was estimated to be consumed by visiting maritime fleet.
2025
Table B
MF.4.2.3.3
1998-2014
The quantity of fuel consumed by air transport is extracted compilation stack of the Air Emission Account (AEA). In the AEA the amount of fuel purchased by national operators abroad is imputed for years ranging from 1998 to 2014 as records of direct fuel purchases is not available. The imputation method uses airline landing records, passenger count throug the income of airline operators. In the 2024 compilation of the AEA the weight of airline income was reduced in the modelling as these records were conisidered to be unreliable narration of fuel consumption. This changed the estimated fuel purchased abroad for the 1998-2014 years.
Data sources used to produce economy-wide material flow accounts are described in the sub-concepts 18.1.1 (and Annex) and 18.1.2.
Output files from compilation of the EW-MFA are in annexes of this item 18.1. The output file describes data collection and quality test for the data sources.
The output files (HTML format) contain verion descriptions of the compilation and comments on development of the compilation stack.
The output file also contains rudimentary output quality evaluation that is used to verify and test the output compared to the most recent submission of the data (last year's).
RME calculations have yet to be implemented in the MFA compilation due to a lack of the necessary tables from National Accounts.
18.2. Frequency of data collection
Data is collected monthly
18.3. Data collection
The EW-MFA is compiled twice each year, first in march-april and then again in July-August.
18.4. Data validation
Full data validation is done once per year in association with the final compilation of the dataset.
Validation rules check for:
Comparison with last submission data
Fishing statistics is compared with operation outcome (National Accounts production site)
Values extracted from farming statistics database is compared with NA data
Code revisions are scheduled following the March-April collection.
18.5. Data compilation
Processing of the initial data is done via R-processing. The process returns near-complete excel data sheets with a structure similar to the final Eurostat documents.
Final completion and footnote checking is done by hand in the Eurostat-Excel sheet. This sheet is then fed into a database where cross-submission validation and checking is done..
18.5.1. Imputation - rate
Not applicable.
18.5.2. Estimation approaches for specific items
Please use Annex 2 to describe estimation approaches for specific items.
Only one item in the EW-MFA needs to be estimated completely:
Data for fuel purchased by fishing vessels and national water transport vessels are not available from 2004-2013. The missing values were estimated by calculating total mass of cargo carried by the transport fleet for these years. The fuel consumption per tonne cargo transported is known prior to 2004 and post-2013 with some accuracy. The fuel required to transport the weight from 2004-2013 was then calculated using a linearly varying fuel/cargo coefficient from 2004 to 2013.
Economy-wide material flow accounts (EW-MFA) provide an aggregate overview, in thousand tonnes per year, of the material flows into and out of an economy. EW-MFA cover solid, gaseous, and liquid materials, except for bulk flows of water and air. Like the system of national accounts, EW-MFA constitute a multi-purpose information system. The detailed material flows provide a rich empirical database for numerous analytical purposes. Further, EW-MFA are used to derive various material flow indicators.
The National Statistical Institute (NSI) sent to Eurostat on yearly basis the EW-MFA. The accounts comprise the following reporting tables:
Table A 'Domestic extraction (DE)': records material flows from the environment into the economy in a detailed breakdown by type of material
Table B 'Imports - total imports (intra- and extra-EU) and Table D 'Exports – total exports (intra- and extra-EU)': These physical trade tables record the imports and exports of products in thousand tonnes and grouped by materials.
Table F 'Domestic processed output (DPO)': records material flows from the economy to the domestic environment (e.g. emissions to air, water and soil)
Table G 'Balancing items': reports some memorandum items which are necessary to have the full material balance related to a national economy
Table H 'Indicators': presents the EW-MFA derived indicators which are automatically calculated from Table A to G
Table I 'Material flow accounts in raw material equivalents (RME)': records material flow accounts in raw material equivalents (MFA-RME). Some items are calculated automatically based on data reported in Table A and Table I
31 March 2025
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.
Statistical units change according to the different data sources (e.g. agriculture, forestry and fishery statistics, production statistics, geological surveys, energy statistics, foreign trade statistics etc.) which EW-MFA are based on.
EW-MFA refer to the entire national economy of the reporting country (see also 3.3 'Coverage - sector')).
EW-MFA include all materials (excluding water and air) crossing the system boundary (between the environment and the economy) on the input side or on the output side. The economy is demarcated by the conventions of the national accounting system (resident units).
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 ROW. Information on natural resources extracted and traded products is provided by different statistical units.
Iceland and all activities of individuals and companies registered with domicile in Iceland
The data refer to the calendar years.
Please use Annex 3 for providing an assessment of the overall quality of the reported data.
Processing of the initial data is done via R-processing. The process returns near-complete excel data sheets with a structure similar to the final Eurostat documents.
Final completion and footnote checking is done by hand in the Eurostat-Excel sheet. This sheet is then fed into a database where cross-submission validation and checking is done..
Data sources used to produce economy-wide material flow accounts are described in the sub-concepts 18.1.1 (and Annex) and 18.1.2.
Output files from compilation of the EW-MFA are in annexes of this item 18.1. The output file describes data collection and quality test for the data sources.
The output files (HTML format) contain verion descriptions of the compilation and comments on development of the compilation stack.
The output file also contains rudimentary output quality evaluation that is used to verify and test the output compared to the most recent submission of the data (last year's).
Eurostat collects economy-wide material flow accounts data from national statistical institutes (NSI) via an annual questionnaire (see 6.1 for legal base). The reporting deadline for the questionnaire is 31 December of the year T (T = deadline and year into which the deadline falls). The most recent reference year for which Statistics Iceland must report the T-2 year. Statistics Iceland returns preliminary values for the T-1 year
Statistics Iceland publishes the material:
T+1 month: Preliminary publication of the account
T+4 months: Revised publication of the account, includes preliminary data for year T
Eurostat publishes data in two waves (see also 8.1):
March (T+3 months): data as reported by NSI after validation by Eurostat.
June (T+6 months):
By June (T+6m), if not already reported by NSI, Eurostat estimates and publishes data for reference year N+1y (=T-1y) on the basis of national and international data sources;
By June (T+6m), Eurostat estimates and publishes early estimates for reference year N+2y (=T) based on exogenous predictors (e.g. gross value added, volume indices of production etc.).
Data on EW-MFA are compiled according to harmonised guidelines provided by Eurostat and hence comparable across European countries reporting EW-MFA data to Eurostat.
The comparability for Iceland is excellent due to the physical isolation of the country. Thus, imports and exports are well monitored by trade statistics. Furthermore, the national registry for individuals and companies are of high quality.
