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.
Environmental protection expenditure accounts (EPEA) describe transactions related to preventing, reducing and eliminating pollution and any other degradation of the environment. The main aggregate resulting from EPEA is national expenditure on environmental protection (NEEP), which measures the resources dedicated by resident businesses, households and government to protecting the natural environment. This aggregate covers uses of environmental protection services, investment (gross fixed capital formation) for environmental protection activities, and net transfers to the rest of the world for environmental protection. Countries are required to report on: output, consumption, imports and exports of environmental protection services, investment (gross fixed capital formation and acquisitions less disposals of non-produced non-financial assets) for the production of EP services, transfers for environmental protection.
3.2. Classification system
The scope of environmental protection is defined according to the classification of environmental purposes (CEP). The mandatory reporting is defined by Commission Delegated Regulation (EU) 2025/1131 of 26 March 2025 amending Regulation (EU) No 691/2011.
For EPEA data reporting in CEP, Eurostat has introduced an ad hoc breakdown of Cross-cutting and other environmental purposes (CEP 08), i.e. the share “of which for environmental protection” (CEP 08 EP) for voluntary reporting to ensure the reconciliation with previous classification (CEPA) and allow the calculation of total environmental protection aggregates including administration, management as well as education, training and information (cross-cutting activities) related to environmental protection.
3.3. Coverage - sector
Data should be reported by institutional sector: general government, corporations, households and the rest of the world. NPISH (non-profit institutions serving households) are not separately identified and are included under general government. The corporations sector is divided between: "corporations as specialist and secondary producers of market EP services" and "corporations other, including corporations as producers of ancillary EP output"; productive activities of households are included under corporations as market producers.
3.4. Statistical concepts and definitions
The construction of the EPEA closely follows the concepts, definitions and accounting rules of the core national accounts. The SEEA-CF 2012 (section 4.2) identifies environmental protection activities as those activities whose primary purpose is the prevention, reduction and elimination of pollution and other forms of degradation of the environment. These activities include, but are not limited to, the prevention, reduction or treatment of waste and wastewater; the prevention, reduction or elimination of air emissions; the treatment and disposal of contaminated soil and groundwater; the prevention or reduction of noise and vibration levels; the protection of biodiversity and landscapes, including of their ecological functions; monitoring of the quality of the natural environment (air, water, soil and groundwater); research and development on environmental protection; and the general administration, training and teaching activities oriented towards environmental protection.
3.5. Statistical unit
Environmental protection expenditure accounts present data, in a way that is compatible with the data reported under ESA, on the expenditure for environmental protection, i.e. the economic resources devoted by resident units to environmental protection. EPEA use statistical units from national accounts. National accounts define and use various statistical units and groupings of units that interact economically (see ESA 2010, §§ 1.54-1.56, 2.01-2.03).
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 to produce environmental protection specific services. While some economic activities may be undertaken only for a single purpose, many activities are undertaken for a variety of purposes. Following general principles of classification, activities are deemed to be environmental activities only if the primary purpose of the activity is consistent with the definitions of the environmental protection.
3.7. Reference area
The reference area of the statistics is Austria. The reference area is the economic territory as defined in the European System of Accounts (ESA 2010). A unit is said to be a resident unit of a country when it has its centre of economic interest in the economic territory of that country, that is, when it engages for an extended period (1 year or more) in economic activities in that territory.
3.8. Coverage - Time
1995 - 2023
3.9. Base period
Not requested for this metadata collection.
Macro economic variables (output, intermediate consumption, investment etc.) are measured in million units of national currency.
The reference period for EPEA data is the calendar year.
6.1. Institutional Mandate - legal acts and other agreements
EPEA accounts are compiled and reported in accordance with Regulation (EU) No. 691/2011 on European environmental economic accounts (EEEA) and subsequent amendments. EPEA 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
The Regulation (EC) No 223/2009 of the European Parliament and of the Council of 11 March 2009 on European statistics) applies for EPEA.
The strict confidentiality provisions of the Austrian Federal Statistics Act 2000 regulate the handling of confidential data relating to individuals and organisations. Further, there is a decomunt describing confidentiality in publications and for dissemination of data (Geheimhaltung in Publikationen (only in German)).
A release calendar is available online on the webpage of Statistics Austria. EPEA data are published after finishing the Eurostat validation procedure.
Aggregated EPEA data for the general government, corporations and households are published on the webpage of Statistics Austria and in the database StatCube after adoption of the data by Eurostat. The publication is announced in the release calendar, tbut there are no further specific measures to inform the users about the data release.
EPEA data have to be compatible with EGSS and COFOG/NA data. Further, data are validated by Eurostat.
12.1. Relevance - User Needs
Data from EPEA is used by research institutes, the BMF (Federal Ministry of Finance) and the BMLUK (Federal Ministry of Agriculture and Forestry, Climate and Environmental Protection, Regions and Water Management) as well.
12.2. Relevance - User Satisfaction
There are no such measures for EPEA.
12.3. Completeness
For some data models have to be used for their allocation to CEP but all necessary data are available.
12.3.1. Data completeness - rate
Not requested for this metadata collection.
13.1. Accuracy - overall
We presume a high quality of our basis data from SBS and NA. But it is a fact, that we have to do some additional surveys to split the information from SBS for the relevant breakdown that is requested. The survey on manufacturing industry is compulsory as of 2022 so the accuracy of these data is assumed high.
Data as of 2021 were adapted to the new questionnaire structure related to the CEP classification.
13.2. Sampling error
Not relevant.
13.2.1. Sampling error - indicators
Not requested for this metadata collection.
13.3. Non-sampling error
Not relevant
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
i) only final data are calculated II) 24 month III) after finishing the validation precedure of Eurostat
14.1.1. Time lag - first result
Only final data are calculated.
14.1.2. Time lag - final result
24 months
14.2. Punctuality
The data were delivered to Eurostat on 22 December 2025.
14.2.1. Punctuality - delivery and publication
Not requested for this metadata collection.
15.1. Comparability - geographical
Data are only calculated at national level.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not requested for this metadata collection.
15.2. Comparability - over time
For many variables comparability over time is agreed as of 2018. Some variables are based on data from EGSS. Due to revisions in the EGSS there is a break for these variables in EPEA from 2020 to 2021.
The concerned variables are:
S13_S15: Non market output (P.13) of EP services / RM products (includes P.131 (payments for non-market output))
S11_S12: Total output (P.1) of EP services / RM products
S11_S12: Intermediate consumption of EP services / RM products for production of EP services / RM products (P.2_EPS)
S11_S12 by NACE: Total intermediate consumption of EP services for the whole production (i.e. for ancillary production of EP services and for non EP production) (P.2_EPS_EXT) in each given NACE
S11_S12 NACE C: Total intermediate consumption of EP services for the whole production (i.e. for ancillary production of EP services and for non EP production) (P.2_EPS_EXT) in each given NACE C
S14: Final consumption (P.3) of EP services / RM characteristic products
S1_S2: Imports (P.7) of EP services / RM products
S1_S2: Exports (P.6) of EP services / RM products
15.2.1. Length of comparable time series
Not requested for this metadata collection.
15.3. Coherence - cross domain
We mainly use the same basic data and there is an exchange of information between EGSS and EPEA, e.g. EPEA uses production value of market and non-market activities as well as exports taken from EGSS; EGSS uses EPE data for general government and ancillary output from EPEA.
15.3.1. Coherence - sub annual and annual statistics
Not requested for this metadata collection.
15.3.2. Coherence - National Accounts
As data from NA is not always available in the detailedness needed, data from business statistics and finance statistics is mainly used as data source. But, as these statistics are a basic data for NA too, data can be made coherent to NA my means of estimation factors. Therefore coherence is given. Further, COFOG is used for the government sector and SUT for imports and for VAT and other taxes less subsidies on EP services as well.
15.4. Coherence - internal
Data are consistent.
Reg. (EC) No 223/2009 on European statistics stipulates cost effectiveness as statistical principle; however, there is no legal obligation to provide cost and burden information in quality reports. Such an obligation is also not covered by sectoral legislation. Due to the fact that consistent standards and definitions for cost reporting are currently not available and are yet to be developed by the RDG-expert group there is a high risk of misrepresentation and distortions when comparing costs of statistics production across countries. Statistics Austria will, hence, not provide any information until agreed harmonised reporting standards are in place.
17.1. Data revision - policy
The revision policy of Statistics Austria is decribed in the following document.
17.2. Data revision - practice
In EPEA revisions are only made in exceptional cases. This means that on the basis of our work program EPEA can only be carried out for the latest available year. No revisions are planned. However, due to the expansion of data to be reported, some revisions were made for the period 2018 to 2021 during the penultimate data provision. Last year some revisions were made for 2020 and 2021 in the course of the application of the new questionnaire. This year some revisions were made for the period 2021 to 2023 due to revisions in the base data from EGSS. Further, voluntary data for transfers were taken from the ESST questionnaire for the first time and data were allocated to the new CEP reporting structure. We are aware that the EPEA must be consistent with EGSS and NA. Changes in these statistics must also be adopted in the EPEA. We will work on a solution to be able to make these revisions on a regularly basis and not just annual statistics.
17.2.1. Data revision - average size
Not requested for this metadata collection.
18.1. Source data
Main data sources are: for General Government and NPISH - Government Finance Statistics, COFOG, Reports (financial statements) from NPISH, Supply Use Table, EGSS for Corporations - EGSS, Structural Business Statistics and voluntary sample surveys (every fife years) in the services sector; other sources are EGSS, ESST and some information is taken from National Accounts (Supply/Use Tables).
In particular:
Source data - detailed - General government and NPISH
Data base for general government is COFOG 05 for which we have detailed data from COFOG statistics. Specialised COFOG 5.01 und 5.02 are allocated to the respective CEP classes, data from other COFOG 05 sub-domains are allocated to several CEP classes on the basis of detailed budget analysis using data from Government Finance Statistics.
Market output and non-market output is based on EGSS where a split between NPISH and GG is possible.
For NPISH some data are used from COFOG but the main data source is EGSS.
Voluntary data for transfers is taken from ESST.
Source data - detailed – Corporations (specialist and ancillary)
For corporations data are taken from SBS but the data are adapted to National Accounts by means of conversion factors. Further data on corporations are directly taken from EGSS - market output, non market output, exports. These data are also (partly) used for the calculation of EPS data. Data for P2_EPS.2 CEP 0301, 0401 and 0501 were directly calculated on the basis of SBS data and in a further step adapted to national accounts data. P2.EPS_EXT is estimated on the basis of the EGSS population taking into account the non-environmental output. It was assumed that in general the intermediate consumption of EP services is similar across industries. So, we calculated the share of total (environmental and non-environmental) output of the producers of environmental specific services of EGSS in total output of national accounts and applied this share to the marked output. For CEP 0301, 0401 and 0501 we added data on PS_EPS.2 as the specialised producers are not taken into account in the mentioned share from EGSS.
Voluntary data for transfers is taken from ESST.
Source data - detailed - Household
Household data is calculated on the basis of output data from EGSS and the share of household consumption of IO tables.
Source data - detailed - other macro-economic data (import, export, VAT etc.)
Exports are taken from EGSS, imports are based on the share of imports in IO tables.
Source data - detailed - national expenditure on environmental protection NEEP
The NEEP is calculated by using the automatic approach from the questionnaire. Voluntary data for transfers is taken from ESST to allow for the calculation of the NEEP.
Source data - detailed – other information
No further information.
18.2. Frequency of data collection
Annually.
18.3. Data collection
We carry out two surveys to collect data on EPE of manufacturing industries and service industries. The one on EPE of manufacturing industries is added to the survey of SBS. Each year a sample of 3000 enterprises is asked for investments and current expenditure on EPE but the grade of detail is alternating. In one year all 9 CEPA classes are asked and in the other one CEPA 5-9 is aggregated. The national structural business statistics regulation is currently being revised to adapt the questions to the new CEP classification. The one on EPE of service industries is also a sample survey with 3000 enterprises of NACE G to S with the same questions. This survey is carried out less frequently. The last one was in 2019, the next one will be in 2026. All surveys are web-based with hotlines for respondent questions. The first one is compulsory, the second one is voluntary. The samples are chosen by NACE and employment size class. All other data are from other statistics compiled by Statistics Austria, i.e. SBS, EGSS, COFOG etc.
18.4. Data validation
We do not check the quality of the other statistics compiled by Statistics Austria as these checks were already carried out. But as EPEA has to be compatible with EGSS and national accounts we check their compatibility. In the case of the voluntary survey in EPE of service industries we can only check the completeness of the data and their accuracy by comparing their expenditure with the size of the company. Errors are corrected by our team but due to the limited resources of the project it is not possible to contact the companies or further information.
18.5. Data compilation
There is no imputation in the survey on EPE of service industries. After receipt of the surveys, our methodology experts provide the weights for each NACE 2-digit depending on the size of the NACE, of the sample and the responding company. As the survey on EPE of manufacturing industries is carried out by the SBS team we are not involved in its data compilation process. But we are contacted for technical questions.
18.5.1. Imputation - rate
Not requested for this metadata collection.
18.6. Adjustment
There are no time series adjustments. Only in exceptional cases data of previous years are revised.
Imports are weighted with factors to adjust them to purchasers' prices and SBS data are weighted to adjust them to national accounts data.
18.6.1. Seasonal adjustment
Not requested for this metadata collection.
No comments.
Environmental protection expenditure accounts (EPEA) describe transactions related to preventing, reducing and eliminating pollution and any other degradation of the environment. The main aggregate resulting from EPEA is national expenditure on environmental protection (NEEP), which measures the resources dedicated by resident businesses, households and government to protecting the natural environment. This aggregate covers uses of environmental protection services, investment (gross fixed capital formation) for environmental protection activities, and net transfers to the rest of the world for environmental protection. Countries are required to report on: output, consumption, imports and exports of environmental protection services, investment (gross fixed capital formation and acquisitions less disposals of non-produced non-financial assets) for the production of EP services, transfers for environmental protection.
16 December 2024
The construction of the EPEA closely follows the concepts, definitions and accounting rules of the core national accounts. The SEEA-CF 2012 (section 4.2) identifies environmental protection activities as those activities whose primary purpose is the prevention, reduction and elimination of pollution and other forms of degradation of the environment. These activities include, but are not limited to, the prevention, reduction or treatment of waste and wastewater; the prevention, reduction or elimination of air emissions; the treatment and disposal of contaminated soil and groundwater; the prevention or reduction of noise and vibration levels; the protection of biodiversity and landscapes, including of their ecological functions; monitoring of the quality of the natural environment (air, water, soil and groundwater); research and development on environmental protection; and the general administration, training and teaching activities oriented towards environmental protection.
Environmental protection expenditure accounts present data, in a way that is compatible with the data reported under ESA, on the expenditure for environmental protection, i.e. the economic resources devoted by resident units to environmental protection. EPEA use statistical units from national accounts. National accounts define and use various statistical units and groupings of units that interact economically (see ESA 2010, §§ 1.54-1.56, 2.01-2.03).
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 to produce environmental protection specific services. While some economic activities may be undertaken only for a single purpose, many activities are undertaken for a variety of purposes. Following general principles of classification, activities are deemed to be environmental activities only if the primary purpose of the activity is consistent with the definitions of the environmental protection.
The reference area of the statistics is Austria. The reference area is the economic territory as defined in the European System of Accounts (ESA 2010). A unit is said to be a resident unit of a country when it has its centre of economic interest in the economic territory of that country, that is, when it engages for an extended period (1 year or more) in economic activities in that territory.
The reference period for EPEA data is the calendar year.
We presume a high quality of our basis data from SBS and NA. But it is a fact, that we have to do some additional surveys to split the information from SBS for the relevant breakdown that is requested. The survey on manufacturing industry is compulsory as of 2022 so the accuracy of these data is assumed high.
Data as of 2021 were adapted to the new questionnaire structure related to the CEP classification.
Macro economic variables (output, intermediate consumption, investment etc.) are measured in million units of national currency.
There is no imputation in the survey on EPE of service industries. After receipt of the surveys, our methodology experts provide the weights for each NACE 2-digit depending on the size of the NACE, of the sample and the responding company. As the survey on EPE of manufacturing industries is carried out by the SBS team we are not involved in its data compilation process. But we are contacted for technical questions.
Main data sources are: for General Government and NPISH - Government Finance Statistics, COFOG, Reports (financial statements) from NPISH, Supply Use Table, EGSS for Corporations - EGSS, Structural Business Statistics and voluntary sample surveys (every fife years) in the services sector; other sources are EGSS, ESST and some information is taken from National Accounts (Supply/Use Tables).
In particular:
Source data - detailed - General government and NPISH
Data base for general government is COFOG 05 for which we have detailed data from COFOG statistics. Specialised COFOG 5.01 und 5.02 are allocated to the respective CEP classes, data from other COFOG 05 sub-domains are allocated to several CEP classes on the basis of detailed budget analysis using data from Government Finance Statistics.
Market output and non-market output is based on EGSS where a split between NPISH and GG is possible.
For NPISH some data are used from COFOG but the main data source is EGSS.
Voluntary data for transfers is taken from ESST.
Source data - detailed – Corporations (specialist and ancillary)
For corporations data are taken from SBS but the data are adapted to National Accounts by means of conversion factors. Further data on corporations are directly taken from EGSS - market output, non market output, exports. These data are also (partly) used for the calculation of EPS data. Data for P2_EPS.2 CEP 0301, 0401 and 0501 were directly calculated on the basis of SBS data and in a further step adapted to national accounts data. P2.EPS_EXT is estimated on the basis of the EGSS population taking into account the non-environmental output. It was assumed that in general the intermediate consumption of EP services is similar across industries. So, we calculated the share of total (environmental and non-environmental) output of the producers of environmental specific services of EGSS in total output of national accounts and applied this share to the marked output. For CEP 0301, 0401 and 0501 we added data on PS_EPS.2 as the specialised producers are not taken into account in the mentioned share from EGSS.
Voluntary data for transfers is taken from ESST.
Source data - detailed - Household
Household data is calculated on the basis of output data from EGSS and the share of household consumption of IO tables.
Source data - detailed - other macro-economic data (import, export, VAT etc.)
Exports are taken from EGSS, imports are based on the share of imports in IO tables.
Source data - detailed - national expenditure on environmental protection NEEP
The NEEP is calculated by using the automatic approach from the questionnaire. Voluntary data for transfers is taken from ESST to allow for the calculation of the NEEP.
Source data - detailed – other information
No further information.
Yearly.
i) only final data are calculated II) 24 month III) after finishing the validation precedure of Eurostat
Data are only calculated at national level.
For many variables comparability over time is agreed as of 2018. Some variables are based on data from EGSS. Due to revisions in the EGSS there is a break for these variables in EPEA from 2020 to 2021.
The concerned variables are:
S13_S15: Non market output (P.13) of EP services / RM products (includes P.131 (payments for non-market output))
S11_S12: Total output (P.1) of EP services / RM products
S11_S12: Intermediate consumption of EP services / RM products for production of EP services / RM products (P.2_EPS)
S11_S12 by NACE: Total intermediate consumption of EP services for the whole production (i.e. for ancillary production of EP services and for non EP production) (P.2_EPS_EXT) in each given NACE
S11_S12 NACE C: Total intermediate consumption of EP services for the whole production (i.e. for ancillary production of EP services and for non EP production) (P.2_EPS_EXT) in each given NACE C
S14: Final consumption (P.3) of EP services / RM characteristic products
