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.
Satellite Accounts and Quality Assessment of National Accounts, National Accounts Department
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
angela.lobo@ine.pt
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
19 January 2026
2.2. Metadata last posted
6 February 2026
2.3. Metadata last update
11 February 2026
3.1. Data description
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 of and employment in the environmental goods and services sector.
EGSS 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 1) the type of environmental purpose (classification of environmental purposes (CEP)) and 2) economic activity. 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').
The 2025 Data Collection covers 2020, 2021, 2022 and 2023 using the classification of environmental purposes, for the first time. The scope was updated in the 2024 Data Collection, for 2020 and 2021 according to the new Indicative Compendium 2024 and the file "EGSS list of environmental products based on CPA and CN, 2024.xlsx". From 2021 on, scope was enlarged to include NZEB.
3.4. Statistical concepts and definitions
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.
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
PT - Portugal
3.8. Coverage - Time
2020, 2021, 2022 and 2023
3.9. Base period
Not requested for this metadata collection.
Output, gross value added and exports are measured in million Euros. 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 are compiled and reported in accordance with Regulation (EU) No. 691/2011 (amended by the Commission Delegated Regulation (EU) 2022/125) 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
EGSS accounts are compiled and reported in accordance with Regulation (EU) No. 691/2011 (amended by the Commission Delegated Regulation (EU) 2022/125) on European environmental economic accounts (EEEA). Statistics Portugal is responsible for the PT compilation
7.1. Confidentiality - policy
There are no dataset-specific rules in this case.
7.2. Confidentiality - data treatment
In the case of EGSS accounts no cases of confidentiality rules were detected.
8.1. Release calendar
For the 2025 Data Collection a press release will be published on the 3rd March 2026.
Each year, on the first quarter, a press release is published in Portuguese and in English, as well as a set of tables, in the Statistics Portugal website:
Compatibilty with National Accounts troughout several validation tests.
PT also check the quality of the collected EGSS data trough: ISBSA surveys - comparison of the answers across the years and with micro data used for NA, analysing also the KAU main activity and secondary activity purposes; in the cases where inconsistent answers are detected, ISBSA survey is not used; in the cases the KAU belongs to the NA universe and it is considered an environmental activity, but do not have an ISBSA answer in the last year, the previous year's answer was assigned to calculate the environmental coefficient and the CEP classification.
11.2. Quality management - assessment
PT compare EGSS data with data from other sources and perform other cross-checks. The main checks were:
Micro data for each KAU/NACE of the universe is subject to the same numerical treatment as in the NA; checks are made to totals, by product and by NACE;
COFOG data - it is compared with EGSS for entities belonging to both universes. Resulting from this comparison, adjustments were required at COFOG level, although other necessary adjustments, namely at consumption of fixed capital (P.51c) have not been possible to implement in this schedule;
PT have validation rules and other plausibility checks for the results of your EGSS data compilation process. Validation rules and plausibility checks were made to NA output, GVA, exports and employment matrices, by NACE and by product, especially concerning totally environmental products and activities (NACE 37 and 38 and products CPA 20.20.14, 16.10.23, 37, 38 and 39); checks were also made to compare output and exports consistency (in general, exports must be less or equal to output). Nonetheless, in some cases exports can be grater or equal to output.
PT make cross comparison with EPEA.
12.1. Relevance - User Needs
For now, EGSS is mainly relevant and used, at national level, for policy initiatives, as well as for academia or public institutions with R&D activities.
12.2. Relevance - User Satisfaction
The EGSS data produced for transmission to Eurostat satisfy the needs of national users.
12.3. Completeness
The present exercise complies with all mandatory reporting obligations under Regulation 691/2011 (amended by the Commission Delegated Regulation (EU) 2022/125) plus the majority of voluntary EGSS reporting categories.
The following voluntary EGSS reporting categories were not provided:
Rows:
Market output
Gross value added of market activities.
Employment in market activities.
Exports by category, including:
Environmental specific services.
Environmental specific goods.
Cleaner and resource-efficient products (by NACE aggregation).
These categories were left blank because it was considered difficult and premature to split “non-environmental specific services” into the two categories Cleaner and resource-efficient products and Environmental specific goods (which include connected products and most environmental technologies).
Columns:
Detailed CEP disaggregation.
12.3.1. Data completeness - rate
Not requested for this metadata collection.
13.1. Accuracy - overall
Accuracy of data reported is ensured by: - a thorough selection of the EGSS account's universe (environmental goods and services KAU, and the respective NACE and products to consider); - the use of the same micro data as for the NA and consistency checks with NA totals (Output by product and NACE; GVA by product and NACE, checks with COFOG data); Employment by NACE and Exports by product and NACE; - the use of environmental coefficients from several data sources such as annual specific surveys and consistency checks between output and exports data.
In the past exercises, PT suggested that the EGSS Handbook guidance should be revised regarding the use of only one CEPA/CReMA classification by KAU; in fact, the annual surveys ISBSA to the environmental activities detail the share of the unit activity in each CEPA/CReMA areas and, possibly, that splitting is more accurate. In the 2023 and 2024 EGSS Data Compilations this splitting was used, as well as in the 2025 EGSS Data Compilation, with adaptations to CEP classification. It is considered that data was much improved regarding the accuracy of environmental purpose domains.
13.2. Sampling error
EGSS accounts 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 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
22 months
14.1.1. Time lag - first result
22 months
14.1.2. Time lag - final result
22 months
14.2. Punctuality
The data were delivered to Eurostat with two months delay, on the 30 December 2025 (31st October 2025 was the reporting deadline for EGSS). CCM investments were not fulffied as PT requested derogation.
14.2.1. Punctuality - delivery and publication
Delivery and publication on Statistics Portugal portal next 3rd March 2026.
15.1. Comparability - geographical
Yes
15.1.1. Asymmetry for mirror flow statistics - coefficient
Products from the indicative compendium in Regulation (EU) 2015/2174 that are not covered or deliberately excluded from your EGSS accounts:
PT does not include in the accounts the following products (CPA codes) and activities (NACE codes):
CPA 38.22.11 and 38.22.21 - Nuclear waste treatment and disposal services
NACE 25.99 - Manufacture of lead containers for radioactive waste;
NACE 38.22 - Provision of nuclear waste treatment and disposal services;
This is because Portugal does not have nuclear power or nuclear waste treatment and disposal.
15.1.3. Comparability - geographical - products not present in Indicative compendium - included
Products and activities included in your EGSS accounts beyond those mentioned in the indicative compendium:
PT included the following additional products (CPA codes) and activities (NACE codes) beyond the indicative compendium:
Products related with cork:
CPA 02.30.20 - Natural cork, raw or simply prepared;
CPA 16.29.21 - Natural cork, debarked or roughly squared or in blocks, plates, sheets or strip; crushed, granulated or ground cork; waste cork;
CPA 16.29.22 - Articles of natural cork;
CPA 16.29.91 (part) - Wood and cork, except furniture, and straw and plaiting material manufacturing services and
CPA 16.29.99 (part) - Sub-contracted operations as part of manufacturing of other products of wood, articles of cork, straw and plaiting materials.
These are Portuguese-specific adapted EGSS products and we reinforce that cork oak forests are very old and Mediterranean specific ecosystems which are highly sustainable, where large areas fulfil the Forest Certification PEFC standards and the Chain of Custody Certification. That is why they should be included in EGSS and have the same treatment as the wood forest; there is no reason to deal with cork oak forest differently as it is sustainable by nature; the same applies to cork products that substitute plastic products;
NACE 46.77 Wholesale of scrap and wastes - considered when producing CPA product 38 - Collection, treatment and disposal services for non-hazardous and hazardous waste;
NACE 47.78 Other retail sale of new goods in specialised stores - considered when producing CPA product 38 - Collection, treatment and disposal services for non-hazardous and hazardous waste.
15.2. Comparability - over time
No. Break in series in 2020 and 2021 due to changes in National Accounts Benchmark year to 2021. From 2021 on, scope was enlarged to include NZEB.
New series 2020 to 2023 with CEP classification.
15.2.1. Length of comparable time series
EGSS: 6 years - 2014 to 2019 (NA benchmark year 2016) plus 4 years 2020 to 2023 (NA benchmark year 2021). From 2021 on, scope was enlarged to include NZEB.
15.2.2. Comparability - over time detailed
There is a break in series in 2020 and 2021:
2020 break in series - due to: 1) update of National Accounts with 2021 as benchmark year, while in the last exercise (2023) data was based on National Accounts with 2016 as benchmark year; 2) update of environmental products according to the new Indicative Compendium 2024 and the file "EGSS list of environmental products based on CPA and CN, 2024.xlsx".
2021 break in series - due to the inclusion of energy efficiency related measures for NEARLY ZERO ENERGY BUILDINGS (NZEB). Nevertheless, comparability can be ensured by deducting NZEB.
2021 break in series - due to CEP classification
15.3. Coherence - cross domain
Yes
15.3.1. Coherence - sub annual and annual statistics
Annual coherence with NA.
15.3.2. Coherence - National Accounts
Several checks are made to ensure coherence of EGSS data with NA data (Output - Market output, Production for own-final use, Non-market output, GVA and Exports matrices, COFOG); BoP data have been used and compared at EP services' international transactions level.
The two accounts are compiled in paralell and compared, in order to ensure consistency. Nevertheless, as since 2022, the EGSS data submission was antecipated in two months, this version may not be fully consistent with EPEA.
15.3.4. Coherence - other statistics
EGSS export’s results were compared with International trade statistics.
15.4. Coherence - internal
EGSS uses the same micro data sources as the NA, therefore there is an internal coherence among the variables: output, GVA, exports and employment; the NA definitions and measurement rules are strictly followed.
Different vintages of source data used to compile the EGSS accounts for a given year: NA data for the EGSS year are used (which are finalised only in the end of September of n+2) and specific surveys with 12 months delay.
Some inconsistencies with COFOG data might still exist, even using the NA benchmark year 2021. For now, both areas, COFOG and environmental accounts, are aware of the situation and trying to improve coherence as soon as possible.
In 2025, the full-time equivalent (FTE) required to compile EGSS was 0.40, of which 20% corresponded to adaptations for the new CEP classification. This compares to 0.48 FTE in 2023 and 0.71 FTE in 2024. In terms of hours, the 2025 compilation required 675 hours (806 hours in 2023 and 1,190 hours in 2024, of which 508 were dedicated to NZEB calculations). It is important to note that these figures include work carried out jointly with EPEA, resulting in some overlap. This integrated compilation approach not only improves consistency but also saves time across both projects.
16.1. Cost and Burden - other accounts
Not requested for this metadata collection.
17.1. Data revision - policy
Ideally they should be revised in every new benchmark change in NA.
17.2. Data revision - practice
The most recent environmental accounts, which have been subject to reporting obligations under Regulation (EU) No 691/2011 since 2017, are still under continuous methodological improvement and therefore require more time to compile compared with routine accounts. These accounts are also regularly updated and refined by Eurostat, notably through the Indicative Compendium 2024 and its corresponding list of environmental products (applied in the 2024 compilation), as well as through the introduction of the new Classification of Environmental Purposes (CEP), first applied in the 2025 compilation.
In the 2025 data collection, revisions primarily affected export data, reflecting adjustments related updated margin estimates, and a more detailed review of the largest exporting enterprises and products. Because of these export revisions, Output, GVA and Employment were also revised accordingly.
The magnitude of the revisions is summarised below.
Exports
2021: −191.1 million euros (−4.3%).
2022: −312.3 million euros (−6.0%).
Output
2021: +13.2 million euros (+0.1%).
2022: −279.1 million euros (−1.0%).
Gross Value Added (GVA)
2021: +3.7 million euros (+0.1%).
2022: −36.0 million euros (−0.4%).
Employment
2021: +47.5 FTE (+0.03%).
2022: −285.1 FTE (−0.1%).
17.2.1. Data revision - average size
The most recent environmental accounts, which have been subject to reporting obligations under Regulation 691/2011 since 2017, remain under continuous improvement and require more time to compile compared to routine accounts. They are also regularly updated and refined by Eurostat—for example, through the Indicative Compendium 2024 and its corresponding list of environmental products (applied in the 2024 compilation), as well as the introduction of the new Classification of Environmental Purposes (CEP) in the 2025 compilation.
In the 2025 data collection, revisions affected only export data, due to adjustments in the product list. The magnitude of these changes was as follows:
Exports
2021: –206.3 million euros (–4.7%)
2022: –331.0 million euros (–6.3%)
17.2.2. Status of data
Provisional
18.1. Source data
National Accounts serve as the primary data source, complemented by administrative records and survey data, as detailed in the subsequent responses. For this time series (2021–2023), data were updated using National Accounts with 2021 as the benchmark year and applying the new Classification of Environmental Purpose (CEP). Portugal did not complete the CCM Investments sheets, as a derogation was requested.
18.1.1. Source data - detailed - environmental accounts
EGSS is compiled at the same time as EPEA and both accounts are connected. Note, however, that since 2022, when EGSS deadline was anticipated in two months, consistency is not total, due to the two-month time lag between the submission of EPEA and EGSS.
CCM investments: derogation was requested by PT
18.1.2. Source data - detailed - other statistics
Portuguese NA (Benchmark 2021) were used from 2020 onwards, namely NA work files: Data for total output, market output, non-market output and output for own final use, by kind of activity unit (KAU), plus GVA and Employment in the institutional sector Non-financial corporations + Households (S.11+S.14).
Simplified Business Information (SBI) and Business Register of Statistical Units (BR/SBS) are used as a primary data source for National Accounts (NA) (see below) - Data for total output, market output, non-market output and output for own final use, by entity, in the institutional sector Non profit institutions serving households (S.15) and indirectly to Non-financial corporations + Households (S.11+S.14).
CCM investments: derogation was requested by PT
18.1.3. Source data - survey
Dedicated annual surveys:
Environmental Goods and Services Sector Survey (ISBSA) - respondents are a sample, selected from the Simplified Business Information (SBI), Portuguese Association of Environmental Technologies Companies (APEMETA) and the National Directory of Environment and Natural Resources (note that, since 2018, the survey questions as well as detailed explanations have been updated, so the results of the 2018 ISBSA survey and beyond, were much improved) – Data used to identify environmental domains and to calculate environmental coefficients;
Business Survey on Management and Protection of the Environment (IEGPA) – Data used to calculate ancillary output;
Survey on Urban Waste Management Entities (IEGRU);
Municipal Environmental Protection Survey (IMPA);
Survey on Non-Governmental Environmental Organizations (IONGA) – Data used to calculate output and GVA in S.15;
Survey of Fire Brigade Entities (IEDCB) - Data used to calculate output and GVA in S.15;
from 2020 on PT started to use data on the Community Innovation Survey (CIS), following the Eurostat suggestion and following the national survey adaptation to the innovation in environmental activities.
CCM investments: derogation was requested by PT.
18.1.4. Source data - detailed - other macro economic data (trade, VAT etc.)
EGSS:
International Trade database for goods and the Balance of Payments (BoP) – Data for exports
Detailed analytical balance sheets of General Government entities (including the General State Account) (note that to each General Government entity Classification of the Functions of Government (COFOG) is assigned for the majority of ESA transactions) - Data for total output, market output, non-market output and output for own final use, by entity in the institutional sector General Government (S.13)
Database on wages from Social Security service (BDRSS) - Data for total output, market output, non-market output and output for own use, by entity, in S.15
National Scientific and Technological Potential Survey (IPCTN) – R&D survey – Data for output for own final use and for environmental R&D coefficients
Biographic enrolment of higher education teachers (REBIDES)
Survey to higher education teachers by degree cycle (ID)
The Community Innovation Survey (CIS)
Web pages of units of economic activity
Reports and Accounts
Agricultural Census - for 2021 and 2022 compilation. For 2023, compilation used data from the 2023 Farm Structure Survey. According to Eurostat indications on the 2021 Validation reports, PT revised and completed data for organic agriculture in the whole series
Annual Survey on Construction Enterprises (IAEC) - regarding information on the breakdown of value of preformed works by construction enterprises - to compile data on NZEB)
ADENE - Portuguese Energy Agency: data on energy efficiency certificates for buildings, used to compile data on NZEB)
Statistics on Construction Works Completed (used to compile data on NZEB)
Other sectorial online directories.
CCM investments: derogation was requested by PT
18.2. Frequency of data collection
Yearly
18.3. Data collection
The scope of the EGSS products and activities for the 2025 Data Collection, regarding years 2020, 2021, 2022 and 2023, was revised following the adoption of the Classification of Environmental Purposes (CEP). It used the Indicative Compendium List, 2024, as well as the inclusion of NZEB buildings since 2021. Units have been selected and classified according to that list plus some specific national cases mentioned ahead, in line 94 (e.g.: cork production), by institutional sector, based essentially in the following data sources:
• S.11+S.14 units: a) mainly NA work file, cross-compared and complemented by b) exports of environmental products, from International Trade Statistics database; c) units from the dedicated ISBSA survey; d) high education units with environmental courses from REBIDES database; e) R&D units with environmental projects from the IPCTN survey; and other sectorial online directories such as e) online Renewable Energies Directory (http://energiasrenovaveis.com/canalLinksDirectorioDetalhe.asp?ID_empresas=6&ID_area=27); f) online Biomass Centre Directory (http://www.centrodabiomassa.pt/index.php/pt/cbe/socios); g) The Community Innovation Survey (CIS); • S.13 units: a) mainly COFOG classification of entities at General Government Accounts, including entities that are not exclusively environmental, but have some environmental purpose (partially included), complemented by; b) units from the dedicated ISBSA survey; c) units from Municipal Environmental Protection Survey (IMPA); d) high education units with environmental courses from REBIDES database; e) R&D units with environmental projects from the IPCTN survey; • S.15 units: a) mainly from the SBI and the BDRSS, complemented by b) units from the dedicated Survey IONGA; c) units reports and accounts; d) units from the IEDCB; e) high education units with environmental courses from REBIDES database; f) R&D units with environmental projects from the IPCTN survey.
18.4. Data validation
The main checks were:
Micro data for each KAU/NACE of the universe is subject to the same numerical treatment as in the NA; checks are made to totals, by product and by NACE.
COFOG data - it is compared with EGSS for entities belonging to both universes. Resulting from this comparison, adjustments were required at COFOG level, although other necessary adjustments, namely at consumption of fixed capital (P.51c) have not been possible to implement in this schedule.
Validation rules and plausibility checks were made to NA output, GVA, exports and employment matrices, by NACE and by product, especially concerning totally environmental products and activities (NACE 37 and 38 and products CPA 20.20.14, 16.10.23, 37, 38 and 39); checks were also made to compare output and exports consistency (in general, exports must be less or equal to output). Nonetheless, in some cases exports can be grater or equal to output.
18.5. Data compilation
The compilation of EGSS data was made by institutional sector (S.11+S.14 - Non-financial corporations + Households, S.13 - General government and S.15 - Non-profit institutions serving households) using micro data by KAU, with the same treatment as for the NA.
PT EGSS account follows a bottom-up approach, compiling microdata from single producer units or KAU using ESA 2010 concepts. A coefficient for the environmental share is applied by KAU that produces partially environmental products and determined, case by case, using several sources and proxies: • KAU with response to dedicated survey ISBSA: the answers obtained allow to evaluate the output share of the KAU activities related to the environment (environmental coefficients) and in which environmental domain(s). Although the Eurostat guidelines (Handbook and Practical guide) indicate that only one domain per entity should be assigned, PT consulted Eurostat in 2019, which agreed with the distribution by several environmental domains, as the PT specific survey ISBSA contains that reach information (and in fact, many units of activity act in several domains, for example, CEPAs 2 and 3, or CEPA 2 and CReMA 10, or in CEPA 3 and CReMAs 11B, 13C and 14, now converted to CEP classification); • KAU of the Higher Education system with degrees in environmental areas: a previous selection was made of the higher education courses (undergraduate, masters and doctorates) that were unequivocally related to the environment, from the REBIDES database, of the Directorate-General for Education and Science Statistics (DGEEC) and its teaching institutions were incorporated into the EGSS accounts universe. Once the "environmental degrees" were identified, DGEEC provided Statistics Portugal with the number of hours taught by teachers in these degrees, from the R&D survey. The environment coefficients were calculated using as a proxy the proportion of hours taught by teachers in environmental degrees, in the total hours taught at the institution; • KAU with R&D activities in environmental areas: the KAUs with R&D projects in environmental areas are identified in the IPCTN (R&D survey) database through a specific question related to the share of environmental activities. The environmental coefficients are calculated using the proportion of R&D expenditure in environmental areas in total R&D expenditures as a proxy; • KAU from NACE activity 01 - Agriculture, livestock, hunting, forestry and fishing: the environmental coefficients were calculated using the percentage of Utilised agricultural area (UAA) in organic farming from the 2013 Agricultural Census (for 2014 and 2015 compilation), from the Farm Structure Survey (FSS) for 2016 (for the 2016 to 2018 compilation) and from the 2019 Agricultural Census (for 2019 compilation); • KAU with exports of environmental products: a cross-reference was made between entities collected from the NA database with the entities with environmental goods and services from the International trade database for goods and BoP. Missing entities in the universe have been added. Exports of environmental products by KAU allowed to design a proxy for the calculation of the environmental coefficient for the exporting KAU. Exports were calculated by KAU and compared with its total production: (1) in cases where exports were higher than the output, the initial output figure was replaced by the export's figure and coefficient 1 was attributed; (2) in those cases where exports were less than the production, it was considered that at least this value would be produced to satisfy exports and the coefficient was the ratio between the export of environmental products and the total KAU production. The remaining partially environmental KAU, for which it was not possible to determine an environmental coefficient, were assigned with a zero coefficient.
The 2025 Data Collection covers 2020, 2021, 2022 and 2023 and was updated by the adoption of CEP classification.
18.5.1. Imputation - rate
Not requested for this metadata collection.
18.5.2. Data compilation - by variable and type of output
The compilation of EGSS data was made by institutional sector (S.11+S.14 - Non-financial corporations + Households, S.13 - General government and S.15 - Non-profit institutions serving households) using micro data by KAU, with the same treatment as for the NA.
The final results for market output (P.1) and non-market output (P.11) are obtained from the sum of institutional sectors:
For S.11+S.14, micro data on the total output (P.1) and from output for own-final uses (P.12) is used; additionally, P.12 for R&D is calculated from IPCTN data on environmental R&D, using the same algorithm as for the NA (based on the Frascatti Manual); Market output P.11 is obtained from P.11 = P.1 - P.12;
For S.13 General governments’ accounts data is used, by selected entity; beyond P.11 previously identified, as well as P.12 (previously identified by NA), additionally P.12 for R&D was calculated from IPCTN data on environmental R&D, using the same algorithm as for the NA; P.13 results from the same algorithm used at General Government and it is calculated by entity (P.13 = P.2 + Compensation of employees (D.1) + Other taxes on production paid (D.29) - Other subsidies on production received (D.39) + Consumption of fixed capital (P.51c) - P.11 - P.12. For D.1, D.29, D.39 and P.51c micro data is used).
For S.15, micro data on market output (P.11) and on output for own-final uses (P.12) is used; additionally P.12 for R&D is calculated from IPCTN data on environmental R&D, using the same algorithm as for the NA; Non-market output (P.13) is obtained through the following algorithm: P.13 = P.2 + Compensation of employees (D.1) + Other taxes on production paid (D.29) - Other subsidies on production received (D.39) + Consumption of fixed capital (P.51c) - P.11 - P.12. For D.1, D.29, D.39 and P.51c micro data is also used.
Specifically for NACE O - Public administration and defence, compulsory social security, only the non-market output of fire fighters’ associations classified in the Non-profit institutions serving households institutional sector (S.15) is used. Output of these associations is calculated using the following data source: Consolidated expenditure on environment (€) of non-profit institutions by Environment domains. The Biodiversity and Landscape Protection figure corresponds to the amount from the IEDCB survey.
Output was calculated by KAU and by product. Each KAU product was classified according to the type of environmental product: environmental specific services and other (including environmental specific goods: connected products and most environmental technologies and cleaner and resources efficient products), according to the Indicative EGSS Compendium (2016), as well as in Eurostat Technical Notes ‘Classification of Environmental Protection Activities and Expenditure (CEPA) and Classification of Resource Management Activities (CReMA) - Explanatory notes’ (December 2020) and ‘Guidance note – Reporting of electric and more resource-efficient transport equipment in EPEA and EGSS accounts’ (December 2020). The output of environmental specific services is the result of the sum of products classified as environmental specific services in the total KAUs.
Ancillary output - it is obtained from the IEGPA specific survey, considering the simplified formula: D.1 + P.2 _not EP services of the entities; the main respondents of this survey produce environmental output as ancillary output;
Output for own-final use (P.12) - it is calculated by institutional sector:
For S.11+S.14, it is used the micro-data from output for own-final uses (P.12) complemented by P.12 for R&D calculated from IPCTN data on environmental R&D, using the same algorithm as for the NA;
For S.13, it is used the micro-data directly identified as P.12 at General Government’ database level complemented by P.12 for R&D calculated from IPCTN data on environmental R&D, using the same algorithm as for the NA;
For S.15, it is used the micro-data from output for own-final uses (P.12) complemented by P.12 for R&D calculated from IPCTN data on environmental R&D, using the same algorithm as for the NA.
Data on GVA was compiled by institutional sector, similarly to the output compilation:
For S.11+S.14, GVA is compiled using the algorithm GVA= Output (P.1) - Intermediate Consumption (P.2); P.2 is obtained from micro data on P.1 multiplied by the ratio P.2 / P.1 of the LKAU's NACE in NA.
For S.13, the same algorithm is applied as for S.11+S.14;
For S.15, GVA is compiled using the algorithm GVA= Output (P.1) - Intermediate Consumption (P.2); P.2 is obtained from micro data on P.2 multiplied by the same environmental coefficient as for P.1. The main data sources for compiling P.1 and P.2 were NA, which already incorporate several data sources such as the IEDCB and IONGA surveys.
Data on exports is compiled using NA information: The figure for national exports is determined using the International trade statistics for goods and BoP information for services. For exports from KAU classified under NACE codes 45, 4602 and 47 the distributive services margins were not considered, so total exports are not entirely valued free on board (FOB) as in NA, according to the guidelines on exports (2.2.2. Exports) included in the "Environmental goods and services sector accounts practical guide". Exports for 2020, 2021 and 2022 were updated in the 2024 compilation, using products list of the Indicative Compendium 2024.
EGSS employment is estimated with NA ratios. The amount of output estimated within the EGSS account is “converted” in Full-time equivalent (FTE) employment by the (output /FTE) from the NA. These ratios are estimated by NA industry. According to the NA employment definition “employment covers all persons engaged in productive activity that fall within the production boundary of the NA”. The ratios mentioned (output/FTE) are applied independently of the kind of output, whether it is market production, non-market, own account or ancillary.
PT requested for a derogation on the compilation of CCM Investments.
18.5.3. Data compilation - by NACE
EGSS compilation breakdown by NACE (rows) was mainly based (i) on the activities of EGSS producers, whether being principal, secondary, for own-final use or ancillary. However, (ii) a comparison with CPA product classification was also made and some NACE codes with environmental products were added to complement the universe (ex: producers of NACE code 46.77 - Wholesale of waste and scrap that produce product 38 - Collection, treatment and disposal services for non-hazardous and hazardous waste); additionally, a thorough analysis of environmental products exports was made, using the Combined Nomenclature (CN) of products. The comparison with CPA codes and respective NACE codes allows the attribution of NACE codes to exports; the products and NACE codes of exports and output were compared to be consistent.
18.5.4. Data compilation – CReMA 13B memo item
The compilation of this item was only possible for the years 2021 onwards, based on data from ADENE - Portuguese Energy Agency, which is the national entity responsible for the emission of the energy efficiency certificates for buildings. By applying the European Directive 2010/31/EU on the energy performance buildings, a new national law was defined, and since 1st of July 2021 the emission to the NZEB certificates started in Portugal. Thus, we consider that the NZEB is the highest standard in terms of energy efficient buildings. The compilation of this item was based on the following data sources: - ADENE (Portuguese Energy Agency) - data on the energy efficiency certificates, with information on the number of buildings and the useful floor area - National Accounts - since the ADENE database does not contain data on the monetary value of the buildings, this data (construction prices by m2) was obtained from the National Accounts calculations - Annual Survey on Construction Enterprises: this survey from Statistics Portugal collects data on the value of performed works by construction enterprises, breakdown by type of works, including new constructions and rehabilitation works. This information was also used for the calculations of the output, especially for the rehabilitation works related with NZEB - For the analysis and quality control of the new data source from ADENE (energy efficiency certificates), data from Statistics on Construction Works Completed (collected from the municipalities by Statistics Portugal) was also used.
GVA and Employment were compiled using the same method as for the rest of the account. For GVA it was used the algorithm GVA= Output (P.1) - Intermediate Consumption (P.2) where P.2 is obtained from the ratio P.2 / P.1 of NACE 41 in NA benchmark year 2021. For Employment the ratio Output/FTE of NACE 41 in NA benchmark year 2021 was applied.
PT did not consider exports of NZEB as no data is available.
18.6. Adjustment
Variables have the same treatment as in NA, and consistency tests are made for products and activities, between EGSS results and NA, for all variables (output, market output, non-market output, GVA, employment and exports).
18.6.1. Seasonal adjustment
Not requested for this metadata collection.
PT assumed the following:
Cork forest (NACE 02.30 Gathering of wild growing non-wood products, not included in EGSS list) - included in the case of Portugal because it is a specificity of southern European countries, with a different NACE code; no reason is envisaged to treat this code differently from other forest's codes; (It was assigned to CEP 0503).
Wholesale of scrap and waste (NACE 46.77, not included in EGSS list) - this NACE has been included in the case of Portugal when entities produce product 38 - Collection, treatment and disposal services for non-hazardous and hazardous waste;
CEP 0302 includes (from 2018 on), only the efficient use of water.
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 of and employment in the environmental goods and services sector.
EGSS data are compiled following the statistical concepts and definitions set out in the UN System of Environmental-Economic Accounting 2012 – Central Framework.
11 February 2026
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.
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.
PT - Portugal
The reference period for EGSS data is the calendar year.
Accuracy of data reported is ensured by: - a thorough selection of the EGSS account's universe (environmental goods and services KAU, and the respective NACE and products to consider); - the use of the same micro data as for the NA and consistency checks with NA totals (Output by product and NACE; GVA by product and NACE, checks with COFOG data); Employment by NACE and Exports by product and NACE; - the use of environmental coefficients from several data sources such as annual specific surveys and consistency checks between output and exports data.
In the past exercises, PT suggested that the EGSS Handbook guidance should be revised regarding the use of only one CEPA/CReMA classification by KAU; in fact, the annual surveys ISBSA to the environmental activities detail the share of the unit activity in each CEPA/CReMA areas and, possibly, that splitting is more accurate. In the 2023 and 2024 EGSS Data Compilations this splitting was used, as well as in the 2025 EGSS Data Compilation, with adaptations to CEP classification. It is considered that data was much improved regarding the accuracy of environmental purpose domains.
Output, gross value added and exports are measured in million Euros. Employment is measured in full time equivalents (i.e., full time equivalent jobs).
The compilation of EGSS data was made by institutional sector (S.11+S.14 - Non-financial corporations + Households, S.13 - General government and S.15 - Non-profit institutions serving households) using micro data by KAU, with the same treatment as for the NA.
PT EGSS account follows a bottom-up approach, compiling microdata from single producer units or KAU using ESA 2010 concepts. A coefficient for the environmental share is applied by KAU that produces partially environmental products and determined, case by case, using several sources and proxies: • KAU with response to dedicated survey ISBSA: the answers obtained allow to evaluate the output share of the KAU activities related to the environment (environmental coefficients) and in which environmental domain(s). Although the Eurostat guidelines (Handbook and Practical guide) indicate that only one domain per entity should be assigned, PT consulted Eurostat in 2019, which agreed with the distribution by several environmental domains, as the PT specific survey ISBSA contains that reach information (and in fact, many units of activity act in several domains, for example, CEPAs 2 and 3, or CEPA 2 and CReMA 10, or in CEPA 3 and CReMAs 11B, 13C and 14, now converted to CEP classification); • KAU of the Higher Education system with degrees in environmental areas: a previous selection was made of the higher education courses (undergraduate, masters and doctorates) that were unequivocally related to the environment, from the REBIDES database, of the Directorate-General for Education and Science Statistics (DGEEC) and its teaching institutions were incorporated into the EGSS accounts universe. Once the "environmental degrees" were identified, DGEEC provided Statistics Portugal with the number of hours taught by teachers in these degrees, from the R&D survey. The environment coefficients were calculated using as a proxy the proportion of hours taught by teachers in environmental degrees, in the total hours taught at the institution; • KAU with R&D activities in environmental areas: the KAUs with R&D projects in environmental areas are identified in the IPCTN (R&D survey) database through a specific question related to the share of environmental activities. The environmental coefficients are calculated using the proportion of R&D expenditure in environmental areas in total R&D expenditures as a proxy; • KAU from NACE activity 01 - Agriculture, livestock, hunting, forestry and fishing: the environmental coefficients were calculated using the percentage of Utilised agricultural area (UAA) in organic farming from the 2013 Agricultural Census (for 2014 and 2015 compilation), from the Farm Structure Survey (FSS) for 2016 (for the 2016 to 2018 compilation) and from the 2019 Agricultural Census (for 2019 compilation); • KAU with exports of environmental products: a cross-reference was made between entities collected from the NA database with the entities with environmental goods and services from the International trade database for goods and BoP. Missing entities in the universe have been added. Exports of environmental products by KAU allowed to design a proxy for the calculation of the environmental coefficient for the exporting KAU. Exports were calculated by KAU and compared with its total production: (1) in cases where exports were higher than the output, the initial output figure was replaced by the export's figure and coefficient 1 was attributed; (2) in those cases where exports were less than the production, it was considered that at least this value would be produced to satisfy exports and the coefficient was the ratio between the export of environmental products and the total KAU production. The remaining partially environmental KAU, for which it was not possible to determine an environmental coefficient, were assigned with a zero coefficient.
The 2025 Data Collection covers 2020, 2021, 2022 and 2023 and was updated by the adoption of CEP classification.
National Accounts serve as the primary data source, complemented by administrative records and survey data, as detailed in the subsequent responses. For this time series (2021–2023), data were updated using National Accounts with 2021 as the benchmark year and applying the new Classification of Environmental Purpose (CEP). Portugal did not complete the CCM Investments sheets, as a derogation was requested.
Yearly
22 months
Yes
No. Break in series in 2020 and 2021 due to changes in National Accounts Benchmark year to 2021. From 2021 on, scope was enlarged to include NZEB.
