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.
The environmental goods and services sector (EGSS) accounts report on an economic sector that generates goods and services produced for environmental protection or the management of natural resources.
Products for environmental protection prevent, reduce and eliminate pollution or any other degradation of the environment. Examples are electric vehicles, catalysts and filters to decrease pollutant emissions, wastewater and waste treatment services, noise insulation works or restoration of degraded habitats.
Products for resource management safeguard the stock of natural resources against depletion. Examples are renewable energy production, energy-efficient and passive buildings, seawater desalinization or rainwater recovery, and materials recovery.
EGSS accounts provide data on output and export of environmental goods and services and on the value added and employment in the environmental goods and services sector.
In addition, the data contain information on investments for climate change mitigation (CCM). Those investments aim at reducing the emission of greenhouse gases either by source or enhancing the removal from the atmosphere.
EGSS and CCM data are compiled following the statistical concepts and definitions set out in the UN System of Environmental-Economic Accounting 2012 – Central Framework.
3.2. Classification system
Data are reported cross-classified by
the type of environmental purpose and
economic activity.
The environmental activities are classified by purpose according to the classification of environmental purposes (CEP). Economic activity is classified according to the Statistical Classification of Economic Activities in the European Community, Rev. 2 (2008).
3.3. Coverage - sector
EGSS comprises a sector of the economy that produces goods and services aimed at environmental protection and resource management (see SEEA CF 2012 chapter 4). Environmental goods and services either reduce environmental pressures or help maintaining the stock of natural resources or they are designed to be cleaner and more resource efficient than conventional products. Environmental goods and services can be produced by corporations, households, governments and non-profit institutions. The list of environmental activities and products has been set out in the Commission Implementing Regulation (EU) 2015/2174 ('the indicative compendium of environmental goods and services').
CCM investments comprise a sub-sector of the EGSS as well as activities and products beyond the scope of the CEP.
3.4. Statistical concepts and definitions
Environmental Goods and Service Sector:
EGSS has the same system boundaries as the European System of Accounts (ESA 2010) and consists of all environmental products within this production boundary. ESA defines production as the activity carried out under the control and responsibility of an institutional unit that uses input of labour, capital, goods and services to produce output of goods and services.
Only goods and services produced for environmental purposes are included in the scope of the environmental goods and services sector.
'Environmental purpose' means that a good or service helps either 1) preventing, reducing and eliminating pollution and any other degradation of the environment or 2) preserving and maintaining the stock of natural resources and hence safeguarding against depletion.
The EGSS statistics aim at compiling data for the following economic variables:
Output: consists of products that become available for use outside of the producer unit, any goods and services produced for own final use and goods that remain in the inventories at the end of the period in which they are produced. Apart from market output, output for own final use and non-market output, EGSS statistics also include ancillary output, comprising output intended for use within an enterprise.
Market output is to be valued at basic prices, that is, the prices receivable by the producer from the purchaser minus taxes and plus subsidies on products. Output for own final use is to be valued at basic prices of similar products sold on the market or by the total costs of production. Non-market output is to be estimated by the total costs of production. Ancillary output is measured as a total of recurrent production costs (such as intermediate consumption, compensation of employees and consumption of fixed capital) incurred by enterprises to: 1) reduce environmental pressures arising from their production process or 2) produce environmental goods or services not intended for use outside the enterprise, but instead supporting other (non-environmental) activities undertaken within the enterprise (e.g. waste management services carried out in-house). For market producers, a mark-up for net operating surplus is added to the value of the EGSS ancillary output. Gross Value Added: represents the contribution made by the production of environmental goods and services to GDP. It is the difference between the value of the output and intermediate consumption.
Employment: is measured in full-time equivalent jobs engaged in the production of output of environmental goods and services. Full-time equivalent is defined as total hours worked divided by the average annual working hours in a full-time job.
Exports: consist of sales, barter, gifts, or grants, of environmental goods and services from residents to non-residents.
Investments for climate change mitigation:
The reporting covers the capital expenditure to reduce the emissions of greenhouse gases (GHG) by source or enhance their removal from the atmosphere by sinks.
Capital expenditure includes:
For activities and products covered by the CEP:
Gross fixed capital formation (GFCF – ESA 2010 code: P51g) for climate change mitigation related characteristic activities (i.e. GFCF for the production of specific services related to climate change mitigation)
GFCF in specific and cleaner and resource efficient goods related to climate change mitigation, unless they are already included in GFCF by CCM (characteristic) activities
and final consumption (ESA 2010 code: P3) in specific and cleaner and resource efficient goods related to climate change mitigation.
For activities and products relevant for CCM but outside the scope of CEP:
GFCF for the production of nuclear energy and for R&D related to nuclear energy
GFCF for the transmission and distribution of energy, in particular electricity
GFCF for the production of low carbon transport activities
GFCF in transport infrastructure for low carbon transport activities.
Where:
GFCF for climate change mitigation characteristic activities is broken down by corporations, government and households together with non-profit institutions serving households (NPISH)
GFCF for specific and cleaner and resource efficient goods, mitigating climate change, is broken down by corporations, government and households together with NPISH
Final consumption of specific and cleaner and resource efficient goods, mitigating climate change, is broken down by government and households together with NPISH.
3.5. Statistical unit
Council Regulation (EEC) No 696/93 of 15 March 1993 on the statistical units for the observation and analysis of the production system in the Community describes the different statistical units of the production system.
The recommended statistical unit for the data collection and compilation of private corporations is the establishment. For general government, households and NPISH, the recommendation is to use institutional units and groupings of units as defined in the European System of Accounts (ESA 2010).
3.6. Statistical population
The statistical population is the national economy as defined in SEEA CF 2012 and the European System of Accounts (ESA 2010). It includes all economic activities undertaken by resident units.
3.7. Reference area
Ireland
3.8. Coverage - Time
2014-2023
3.9. Base period
Not requested for this metadata collection.
Output, gross value added, exports and CCM investments are measured in million units of national currency. Employment is measured in full time equivalents (i.e., full time equivalent jobs).
The reference period for EGSS data is the calendar year.
6.1. Institutional Mandate - legal acts and other agreements
EGSS accounts and CCM investments are compiled and reported in accordance with Regulation (EU) No. 691/2011 on European environmental economic accounts (EEEA).
The EEEA follow internationally agreed concepts and definitions set out in the SEEA Central Framework (2012), the international statistical standard adopted by the UN Statistical Commission. They present data in a way that is compatible with National Accounts (ESA, 2010).
6.2. Institutional Mandate - data sharing
Not applicable
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.
For more information on the CSO confidentiality policy please visit: CSO website.
7.2. Confidentiality - data treatment
All confidential data are treated in accordance with Part V of the Statistics Act, 1993.
8.1. Release calendar
The date of dissemination of all statistics released by the CSO can be found in the Release Calendar published by the CSO. This calendar is regularly updated.
8.2. Release calendar access
The release calendar can be accessed via the CSO website, www.cso.ie, or directly from this link: CSO website - Release calendar.
8.3. Release policy - user access
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. If leaks occur, pre-release arrangements are revised to ensure impartiality.
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.
11.2. Quality management - assessment
Quality Management Self-Assessments (QMSA) are carried out on an annual basis by the CSO.
12.1. Relevance - User Needs
Our estimates are published in Ireland annually and are available for users e.g., policy makers.
12.2. Relevance - User Satisfaction
Not measured.
12.3. Completeness
EGSS are one of the environmental-economics accounts. They provide information on output, gross value added, exports and employment in a way that is fully compatible with concepts principles and classifications of national accounts.
12.3.1. Data completeness - rate
Not requested for this metadata collection.
13.1. Accuracy - overall
Our primary Structural Business Statistics (SBS) source supply high quality data, otherwise we use audited accounts.
13.2. Sampling error
EGSS accounts and CCM investments are compiled using a range of primary statistical sources. The sampling and non-sampling errors are described in the metadata of the underlying statistical data.
13.2.1. Sampling error - indicators
Not requested for this metadata collection.
13.3. Non-sampling error
EGSS accounts and CCM investments are compiled using a range of primary statistical sources. The sampling and non-sampling errors are described in the metadata of the underlying statistical data.
13.3.1. Coverage error
Not requested for this metadata collection.
13.3.1.1. Over-coverage - rate
Not requested for this metadata collection.
13.3.1.2. Common units - proportion
Not requested for this metadata collection.
13.3.2. Measurement error
Not requested for this metadata collection.
13.3.3. Non response error
Not requested for this metadata collection.
13.3.3.1. Unit non-response - rate
Not requested for this metadata collection.
13.3.3.2. Item non-response - rate
Not requested for this metadata collection.
13.3.4. Processing error
Not requested for this metadata collection.
13.3.5. Model assumption error
Not requested for this metadata collection.
14.1. Timeliness
21 Months.
14.1.1. Time lag - first result
Not applicable.
14.1.2. Time lag - final result
21 Months.
14.2. Punctuality
The data were delivered to Eurostat on 30 October 2025. The reporting deadline for EGSS and CCM investments to Eurostat is 31 October.
14.2.1. Punctuality - delivery and publication
The data were delivered to Eurostat before the reporting deadline.
15.1. Comparability - geographical
Data on EGSS are computed according to international guidelines and insofar comparable.
15.1.1. Asymmetry for mirror flow statistics - coefficient
15.1.3. Comparability - geographical - products not present in Indicative compendium - included
Not applicable.
15.2. Comparability - over time
The EGSS is comparable over time. Data was classified according to the CEPA 2000 and CReMA classifications, and from 2021 onwards, according to the CEP classification.
15.2.1. Length of comparable time series
EGSS: 2014-2023
CCM investments: Data is being developed and is not available at present
15.2.2. Comparability - over time detailed
The EGSS are subject to revisions.
NACE C19 - Manufacture of coke and refined petroleum products - There is a break in the data, there are no longer figures reported under Nace C19 from 2019 onward.
NACE C21 - Manufacture of basic pharmaceutical products and pharmaceutical preparations - There is a break in the data - there are no longer figures reported under Nace 21 from 2019 onward.
NACE E - Water supply; sewerage, waste management and remediation activities - There is a break in the data, NACE E data was revised for years 2021 onward.
15.3. Coherence - cross domain
EGSS: please see following sub-chapters. EGSS data are coherent with EPEA, SBS and national accounts.
CCM investments: In development, not yet available
15.3.1. Coherence - sub annual and annual statistics
Not applicable; reported EGSS data are only annual.
15.3.2. Coherence - National Accounts
SBS sources are used which mirrors national accounts compilation procedures.
EGSS data are used in the compilation of EPEA (e.g., export of EP services and ancillary output).
15.3.4. Coherence - other statistics
Not applicable.
15.4. Coherence - internal
EGSS: We project forward the Supply Table using relevant CSO indices and growth rates.
CCM investments: In development, not yet available
The EGSS is compiled primarily using SBS data and audited accounts. Some ad-hoc surveys (e.g. charities) have been carried out in the past to fill data gaps. These surveys would have an additional cost and burden on respondents.
16.1. Cost and Burden - other accounts
The Environmental Accounts modules primarily reuse existing data.
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.
For the 2023 data we reviewed NACE E sources and rebuilt up the data for NACE E for years 2021 to 2023. This allowed us to remove some items that were not with Environmental purpose. We also removed some duplicated data (transfers from central government to local government, that were already in local government). We hope to revise back years next year if time permits.
17.2.1. Data revision - average size
For years 2021 and 2022 data has been revised, mainly with larger revisions to NACE categories D, Electricity, gas, steam and air conditioning supply and E, water, wastewater and waste.
NACE E was reviewed in total and a new method to compile the data was used, resulting in a break in the series, with newer data for 2021 onward. Data for NACE D was updated with more recent data and is comparible back to 2014.
17.2.2. Status of data
The resulting revised data for EGSS 2021 and 2022 have been published.
18.1. Source data
Data sources used to produce EGSS are:
National survey data relating to Agriculture (Farm Structure Survey), SBS (Industry, Prodcom and Services). National Accounts Supply Use Tables data and GVA estimates (all sectors) Labour Force Survey Estimates (all sectors) Wind Energy Europe Commission for Regulation of Utilities (water & energy) Sustainable Energy Authority of Ireland Government Estimates of Public Spending (Water and Wastewater investment)
18.1.1. Source data - detailed - environmental accounts
EGSS: Not applicable.
CCM investments: Not applicable.
18.1.2. Source data - detailed - other statistics
EGSS: SBS primarily Census of Industrial Production, Annual Services Inquiry, and Prodcom.
CCM investments: In development/not available yet
18.1.3. Source data - survey
EGSS: Ad-hoc surveys (e.g., charities).
CCM investments: In development/not available yet
18.1.4. Source data - detailed - other macro economic data (trade, VAT etc.)
EGSS: Annual audited accounts for public bodies and organisations.
CCM investments: In development/not available yet.
18.2. Frequency of data collection
Annual.
18.3. Data collection
The data used to produce EGSS is collected on an annual basis.
18.4. Data validation
We compare with previous years estimates. We work continuously to improve our methodology and data sources.
Year on year changes of +/- 15% are flagged for checking.
18.5. Data compilation
The data are compiled using SAS and MS Excel.
18.5.1. Imputation - rate
Not requested for this metadata collection.
18.5.2. Data compilation - by variable and type of output
EGSS Output: Mainly via turnover from our survey sources. For others (e.g. water/wastewater/ energy/public bodies), we use audited accounts from relevant annual reports.
EGSS Gross Value Added: Directly from SBS whenever possible. Otherwise from Supply Table to GVA ratio from National Accounts outputs.
EGSS Exports: Directly from SBS.
EGSS Employment: Directly from SBS whenever possible. Otherwise from Supply Table to GVA ratio from National Accounts outputs.
CCM Investments: In development/not available yet.
18.5.3. Data compilation - by NACE
NACE Rev 2 codes are obtained from the CSO's Central Business Register (CBR). The CBR is a register of all enterprises that are active in the State. Each enterprise has an associated NACE code. The CBR is developed using data provided by the Companies Registration Office (CRO), and the Revenue Commissioners.
CCM Investments: In development/not available yet.
18.5.4. Data compilation – CReMA 13B memo item
Building Energy Ratings data show approximately 97% of all new buildings are A rated.
18.6. Adjustment
Not applicable.
18.6.1. Seasonal adjustment
Not requested for this metadata collection.
The environmental goods and services sector (EGSS) accounts report on an economic sector that generates goods and services produced for environmental protection or the management of natural resources.
Products for environmental protection prevent, reduce and eliminate pollution or any other degradation of the environment. Examples are electric vehicles, catalysts and filters to decrease pollutant emissions, wastewater and waste treatment services, noise insulation works or restoration of degraded habitats.
Products for resource management safeguard the stock of natural resources against depletion. Examples are renewable energy production, energy-efficient and passive buildings, seawater desalinization or rainwater recovery, and materials recovery.
EGSS accounts provide data on output and export of environmental goods and services and on the value added and employment in the environmental goods and services sector.
In addition, the data contain information on investments for climate change mitigation (CCM). Those investments aim at reducing the emission of greenhouse gases either by source or enhancing the removal from the atmosphere.
EGSS and CCM data are compiled following the statistical concepts and definitions set out in the UN System of Environmental-Economic Accounting 2012 – Central Framework.
30 October 2025
Environmental Goods and Service Sector:
EGSS has the same system boundaries as the European System of Accounts (ESA 2010) and consists of all environmental products within this production boundary. ESA defines production as the activity carried out under the control and responsibility of an institutional unit that uses input of labour, capital, goods and services to produce output of goods and services.
Only goods and services produced for environmental purposes are included in the scope of the environmental goods and services sector.
'Environmental purpose' means that a good or service helps either 1) preventing, reducing and eliminating pollution and any other degradation of the environment or 2) preserving and maintaining the stock of natural resources and hence safeguarding against depletion.
The EGSS statistics aim at compiling data for the following economic variables:
Output: consists of products that become available for use outside of the producer unit, any goods and services produced for own final use and goods that remain in the inventories at the end of the period in which they are produced. Apart from market output, output for own final use and non-market output, EGSS statistics also include ancillary output, comprising output intended for use within an enterprise.
Market output is to be valued at basic prices, that is, the prices receivable by the producer from the purchaser minus taxes and plus subsidies on products. Output for own final use is to be valued at basic prices of similar products sold on the market or by the total costs of production. Non-market output is to be estimated by the total costs of production. Ancillary output is measured as a total of recurrent production costs (such as intermediate consumption, compensation of employees and consumption of fixed capital) incurred by enterprises to: 1) reduce environmental pressures arising from their production process or 2) produce environmental goods or services not intended for use outside the enterprise, but instead supporting other (non-environmental) activities undertaken within the enterprise (e.g. waste management services carried out in-house). For market producers, a mark-up for net operating surplus is added to the value of the EGSS ancillary output. Gross Value Added: represents the contribution made by the production of environmental goods and services to GDP. It is the difference between the value of the output and intermediate consumption.
Employment: is measured in full-time equivalent jobs engaged in the production of output of environmental goods and services. Full-time equivalent is defined as total hours worked divided by the average annual working hours in a full-time job.
Exports: consist of sales, barter, gifts, or grants, of environmental goods and services from residents to non-residents.
Investments for climate change mitigation:
The reporting covers the capital expenditure to reduce the emissions of greenhouse gases (GHG) by source or enhance their removal from the atmosphere by sinks.
Capital expenditure includes:
For activities and products covered by the CEP:
Gross fixed capital formation (GFCF – ESA 2010 code: P51g) for climate change mitigation related characteristic activities (i.e. GFCF for the production of specific services related to climate change mitigation)
GFCF in specific and cleaner and resource efficient goods related to climate change mitigation, unless they are already included in GFCF by CCM (characteristic) activities
and final consumption (ESA 2010 code: P3) in specific and cleaner and resource efficient goods related to climate change mitigation.
For activities and products relevant for CCM but outside the scope of CEP:
GFCF for the production of nuclear energy and for R&D related to nuclear energy
GFCF for the transmission and distribution of energy, in particular electricity
GFCF for the production of low carbon transport activities
GFCF in transport infrastructure for low carbon transport activities.
Where:
GFCF for climate change mitigation characteristic activities is broken down by corporations, government and households together with non-profit institutions serving households (NPISH)
GFCF for specific and cleaner and resource efficient goods, mitigating climate change, is broken down by corporations, government and households together with NPISH
Final consumption of specific and cleaner and resource efficient goods, mitigating climate change, is broken down by government and households together with NPISH.
Council Regulation (EEC) No 696/93 of 15 March 1993 on the statistical units for the observation and analysis of the production system in the Community describes the different statistical units of the production system.
The recommended statistical unit for the data collection and compilation of private corporations is the establishment. For general government, households and NPISH, the recommendation is to use institutional units and groupings of units as defined in the European System of Accounts (ESA 2010).
The statistical population is the national economy as defined in SEEA CF 2012 and the European System of Accounts (ESA 2010). It includes all economic activities undertaken by resident units.
Ireland
The reference period for EGSS data is the calendar year.
Our primary Structural Business Statistics (SBS) source supply high quality data, otherwise we use audited accounts.
Output, gross value added, exports and CCM investments are measured in million units of national currency. Employment is measured in full time equivalents (i.e., full time equivalent jobs).
The data are compiled using SAS and MS Excel.
Data sources used to produce EGSS are:
National survey data relating to Agriculture (Farm Structure Survey), SBS (Industry, Prodcom and Services). National Accounts Supply Use Tables data and GVA estimates (all sectors) Labour Force Survey Estimates (all sectors) Wind Energy Europe Commission for Regulation of Utilities (water & energy) Sustainable Energy Authority of Ireland Government Estimates of Public Spending (Water and Wastewater investment)
Annual
21 Months.
Data on EGSS are computed according to international guidelines and insofar comparable.
The EGSS is comparable over time. Data was classified according to the CEPA 2000 and CReMA classifications, and from 2021 onwards, according to the CEP classification.
