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 Germany. 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 a centre of predominant economic interest on the economic territory of that country – that is, when it engages for an extended period (one year or more) in economic activities on this territory" (ESA 2010, § 1.61).
3.8. Coverage - Time
2018-2023. We do not have estimates available for additonal years.
3.9. Base period
Not requested for this metadata collection
Macroeconomic 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.
7.2. Confidentiality - data treatment
Not applicable
8.1. Release calendar
By January of each year
8.2. Release calendar access
Not applicable
8.3. Release policy - user access
Statistical authorities independently decide on the timing and content of statistical publications, taking into account the objective of providing complete and up-to-date statistical data. All users have simultaneous and equal access to statistical data. Any preferential access by external users is limited, reasonably substantiated, controlled and publicly disclosed. In the event of a breach, the terms of the pre-accession will be revised to ensure impartiality.
Yearly
10.1. Dissemination format - News release
Not applicable
10.2. Dissemination format - Publications
National publications are available on our webpage dedicated to environmental protection expenditure.
Two aggregated tables, a general statistical EEA report containing, among other things, three detailed tables on environmental protection expenditure (tables 85411-19 to 85411-21) and a specialised statistical report on environmental protection expenditure are available online.
The quality requirements for official statistics can be summed up as "fitness for use": User needs are at the heart of every statistical product. The quality of statistical products is defined by a wide range of different criteria.
The conceptual framework for the comprehensive quality management can be the European Foundation for Quality Management EFQM Excellence Model or ISO 9001 certification.
In accordance with Article 11 of Regulation (EC) No 223/2009, Germany sends a progress report to the Commission every two years on the implementation of the Code of Practice.
We validate the data by comparing the calculated data with the benchmarks from the national accounts. We perform a plausibility check by calculating rates of change and investigating abnormalities.
12.1. Relevance - User Needs
EPEA data are used by institutes for economic research for further analysis of the economic importance of environmental protection (e.g. effect on employment).
12.2. Relevance - User Satisfaction
Not applicable
12.3. Completeness
Data are provided in full accordance with Regulation (EU) No 691/2011 on European environmental economic accounts.
12.3.1. Data completeness - rate
Not requested for this metadata collection
13.1. Accuracy - overall
We ensure a high level of accuracy by using mainly data from the national accounts. We use standardised methods and check permanently if methods and procedures are up-to-date. Furthermore, estimation procedures are regularly reviewed in terms of resilience.
13.2. Sampling error
EPEA are compiled using a range of primary statistical sources. The 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
EPEA are compiled using a range of primary statistical sources. The 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
See points 14.1.1 and 14.1.2 below.
14.1.1. Time lag - first result
First results: t+24
14.1.2. Time lag - final result
Final results: t+60.
However, data may still be revised after t+60 when revisions of the data sources occur or when there are changes or improvements in the methods applied.
14.2. Punctuality
The data were delivered to Eurostat on 16 December 2025. The reporting deadline for EPEA to Eurostat is 31 December.
14.2.1. Punctuality - delivery and publication
The reporting deadline was met.
15.1. Comparability - geographical
Not applicable
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not requested for this metadata collection
15.2. Comparability - over time
Starting with reference year 2018, P.2_EPS in table "S13_S15", row 12/P.2_EPS in table "S11_S12", row 12, and P.11 in table "S11_S12", row 10, are computed slightly differently.
There is a break in time series in 2021 concerning the environmental protection relevant subsidies and similar transfers paid by general government and characteristics influenced by these subsidies and transfers. Beginning with reference year 2021, we make use of the results of a detailed budget analysis for central government and the federal states conducted by our ESST team.
There is a break in time series in 2022 concerning ancillary production in CEP 01 and characteristics influenced by ancillary production in this CEP division. Beginning with reference year 2022, the "survey on current expenditure for environmental protection in industry" distinguishes more clearly between environmental protection related and resource management related climate protection expenditure.
We do not report figures concerning ancillary production in CEP 0101 and CEP 0102. Data from the "survey on current expenditure for environmental protection in industry" does not allow to distinguish properly between these two CEP groups.
15.2.1. Length of comparable time series
See above, point 15.2.
15.3. Coherence - cross domain
In general, we ensure coherence with other related statistical outputs and follow the national accounts concepts and definitions and the usual classifications. However, to some extent, differences arise from using more detailed data on environmental transfers (see point 15.3.2 below).
15.3.1. Coherence - sub annual and annual statistics
Not requested for this metadata collection
15.3.2. Coherence - National Accounts
National accounts data are our main data source. We follow national accounts definitions and measurement rules. However, as of reference year 2021, we do not ensure coherence between our environmental transfer figures and COFOG data as we make use of the results of a detailed budget analysis for central government and the federal states conducted by our ESST team. This analysis provides a more realistic picture of environmental protection relevant subsidies and similar transfers than the use of COFOG data does.
15.4. Coherence - internal
The data are internally coherent.
4 Full Time Equivalent
17.1. Data revision - policy
We mainly use data from the national accounts, thus we follow the national accounts revision policy. Every year, a main computation of national accounts is carried out with a comprehensive review of previous years, which covers a maximum of the last four reporting years. Thus, it is possible that we need to revise the data previously validated by Eurostat to be consistent with national accounts data. However, the revisions are small and do not affect NEEP.
Furthermore, SUT are available 36 months after the reference period, whereas data for EPEA have to be transmitted within 24 months of the reference period. Thus, we need to estimate the last reporting year for EPEA and revise it within the next data compilation.
17.2. Data revision - practice
Ongoing revisions are made at least for the year t-1, as the provisional data or estimates need to be replaced. Over the course of several years, additional statistics become available to our colleagues in the national accounts department and are successively included in their calculations. Only after about four years, this process draws to an end and the data are considered “final”.
This year, as an exception, revisions also concern D3_7_92_99 received in 2020, 2021 and 2022 by Germany from the rest of the world, as our ESST team improved the sector attribution, eliminated some double counting and integrated new data sources. In addition, we evaluated to what extent the ESST data are appropriate for the EPEA.
17.2.1. Data revision - average size
This year, as compared to our initial estimate, national expenditure on environmental protection in 2022 was revised upwards by 0,38%.
18.1. Source data
The most important data sources are:
the national accounts (supply and use tables, COFOG data, gross fixed capital formation figures),
the "survey on current expenditure for environmental protection in industry",
the "survey on investments for environmental protection in industry",
European Business Statistics,
the ESST accounts and
government budgets/government finance statistics.
In particular:
Source data – detailed – general government and NPISH
NPISH:
As we know from national accounts, there are no NPISH operating.
General government:
Calculations are mainly based on national accounts data (government expenditure by function [COFOG], division 05, detailed evaluation of supply and use tables, detailed evaluation of gross fixed capital formation).
COFOG division 05 deals with environmental protection and is directly comparable to the part of the CEP that concerns environmental protection. We break down COFOG 05.3 figures on P.131, P.51g, P.51c, P.2 and D.1 using allocation keys based on a detailed analysis of government budgets. We do not complete COFOG 05 data with other COFOG function data.
We get a detailed evaluation of the supply table from our national accounts department where corporations' and general government's data are separated. In general, the national accounts department uses business statistics for calculations concerning corporations, and public finance statistics form the basis for the government sector.
We estimate intermediate consumption of EP services, for production of market EP services, using use table data. We do not estimate intermediate consumption of EP services, for production of non-market EP services.
We estimate intermediate consumption of EP Services, other than by producers of EP Services, by CEP code, globally, i.e. without distinguishing between producer groups. In the case of CEP 0301, 0401 and 0501, the overall result is split between general government (i.e. NACE 84), secondary producers (NACE 35 and 36) and ancillary producers (NACE 5 to 9; 10 to 33; other NACE divisions) using use table data. In table "S13_S15", P.2_EPS_EXT is then obtained by adding P.2_EPS. In the case of CEP 01, 0502, 0601, 0602, 07 EP (0701, 0703, 0705, 0707 and 0709) and 08 EP, lacking reliable data, the overall result is not broken down. Instead, it is provisionally reported in table “S11_S12 by NACE”, row 72 (“Other NACEs”).
Source data – detailed – corporations (specialist and ancillary)
Corporations – specialist and secondary producers:
Calculations are mainly based on national accounts data (detailed evaluation of supply and use tables, detailed evaluation of gross fixed capital formation), and concern CEP 0301, 0401 and 0501. (National accounts data do not offer enough granularity at the level of CEP 01, 0502, 0601, 0602, 07 EP [0701, 0703, 0705, 0707 and 0709] and 08 EP.)
In addition, we use European Business Statistics data (extra evaluation for legal entities) for estimating figures for CEP 0401 (without NACE 38.3).
We get a detailed evaluation of the supply table from our national accounts department where corporations' and general government's data are separated. In general, the national accounts department uses business statistics for calculations concerning corporations, and public finance statistics form the basis for the government sector.
All totals over environmental protection domains are based on CEP 0301, 0401 and 0501, other environmental protection domains are not available.
We estimate intermediate consumption of EP services, for production of market EP services, using use table data.
P.2_EPS_EXT in table "S11_S12", row 20, is obtained in the same way as described in the section concerning general government.
Corporations – other:
Our compilation is based on the "survey on current expenditure for environmental protection in industry" and the "survey on investments for environmental protection in industry". These two statistics cover NACE section B, C, D and E and CEP 01, 0301, 0401, 0501, 0502 and 0601 (as well as 0201 and 0202). As the “survey on current expenditure for environmental protection in industry” is conducted only every three years, we use data from European Business Statistics (extra evaluation for legal entities) for estimating the interim years.
We estimate intermediate consumption of EP Services, other than by producers of EP Services, by CEP code, globally, i.e. without distinguishing between producer groups. In the case of CEP 0301, 0401 and 0501, the overall result is split between general government (i.e. NACE 84), secondary producers (NACE 35 and 36) and ancillary producers (NACE 5 to 9; 10 to 33; other NACE divisions) using use table data. The latter three results are estimates for ancillary producers' P.2_EPS_EXT, and are reported in table “S11_S12 by NACE”. The estimates for P.2_EPS_EXT in table “S11_S12 NACE C” are based on table “S11_S12 by NACE”, row 33 (“NACE C”), and a more refined special analysis by our national accounts department. In the case of CEP 01, 0502, 0601, 0602, 07 EP (0701, 0703, 0705, 0707 and 0709) and 08 EP, lacking reliable data, the overall result is not broken down. Instead, it is provisionally reported in table “S11_S12 by NACE”, row 72 (“Other NACEs”). Apart from P.2_EPS_EXT and P.2_EPS, the "Corporations: other" section of table "S11_S12" does not include data on "Other NACEs".
Source data – detailed – households
National accounts data (detailed evaluation of use tables) for CEP 0301, 0401 and 0501.
Source data – detailed – other macroeconomic data (import, export, VAT etc.)
Exports and imports of EP services:
We get an extra evaluation of supply and use tables (SUT) from our national accounts department. We are able to compile data for all EP services.
VAT and other taxes less subsidies on EP services: We get an extra evaluation of the use table from our national accounts department.
Source data – detailed – national expenditure on environmental protection NEEP In general, we follow the same approach to calculate the NEEP aggregate as the automatic proxy calculation. However, there are three deviations:
We use the ESA-compatible ancillary output (which is P.2_NEPS + D.1 + P.51C + D.29-D.39).
We add implicit subsidies resulting from a negative net operating surplus of market producers in the general government sector.
We subtract P.2_EPS instead of P.2_EPS_EXT multiplied by the ratio of P.2_EPSTOT CEP EP to P.2_EPS_EXTTOT CEP EP.
Source data – detailed – other information
Environmental protection relevant subsidies and similar transfers received from the rest of the world: We use information on the Horizon 2020 / Horizon Europe and LIFE programmes as well as information on the EAGF, EAFRD, ERDF and EMFAF. Please note, however, that in the EPEA questionnaire 2025, reference years 2020 to 2023, we report environmental protection relevant subsidies and similar transfers received from the rest of the world only insofar as they are relevant to determining national expenditure on environmental protection. (Additional information: As of reporting year 2025, our ESST team reports substantially higher environmental protection relevant subsidies and similar transfers received from the rest of the world by households in their role as producers, S.11 and S.12 than in previous years. This is mainly due to environmental protection relevant agricultural subsidies being taken into account more comprehensively. With respect to the ESST accounts, improving completeness makes perfect sense. In the German EPEA, however, there are no expenditures that would correspond to these environmental protection relevant agricultural subsidies or to some of the other environmental protection relevant subsidies and similar transfers reported by our ESST team. Subtracting all of the environmental protection relevant subsidies and similar transfers reported by our ESST team would thus lead to an underestimation of national expenditure on environmental protection.)
Other environmental protection relevant subsidies and similar transfers, 2018 to 2020: We make use of national accounts data (government expenditure by function [COFOG], division 05), the federal government's Subsidy Report, BMZ (Federal Ministry for Economic Cooperation and Development) information on climate finance and the results of a Eurostat-funded Federal Statistical Office of Germany project on ESST.
Other environmental protection relevant subsidies and similar transfers, as of 2021: We make use of a detailed budget analysis conducted by our ESST team.
Further other information: Besides NACE sections B, C, D and NACE division 36, P.2_EPS_EXT in table "S11_S12", row 33, also includes other NACE activities ("Other NACEs").
18.2. Frequency of data collection
Annually
18.3. Data collection
Not applicable
18.4. Data validation
In general, it is assumed that the internal basic statistics used, already have been subjected to plausibility checks. However, we compare benchmarks from different data sources, e.g. supply and use tables, with detailed annual domestic product results. Source data undergo a sequence of checks, mainly for completeness (coverage of reference periods and variables) and consistency (accounting consistency, consistency over time). If quality is unsatisfactory, a consultation with the data compilers is held. For the EPEA questionnaire the validation macro is applied and remarks are checked.
18.5. Data compilation
Not applicable
18.5.1. Imputation - rate
Not requested for this metadata collection
18.6. Adjustment
Not applicable
18.6.1. Seasonal adjustment
Not requested for this metadata collection
No further 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 2025
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 Germany. 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 a centre of predominant economic interest on the economic territory of that country – that is, when it engages for an extended period (one year or more) in economic activities on this territory" (ESA 2010, § 1.61).
The reference period for EPEA data is the calendar year.
We ensure a high level of accuracy by using mainly data from the national accounts. We use standardised methods and check permanently if methods and procedures are up-to-date. Furthermore, estimation procedures are regularly reviewed in terms of resilience.
Macroeconomic variables (output, intermediate consumption, investment etc.) are measured in million units of national currency.
Not applicable
The most important data sources are:
the national accounts (supply and use tables, COFOG data, gross fixed capital formation figures),
the "survey on current expenditure for environmental protection in industry",
the "survey on investments for environmental protection in industry",
European Business Statistics,
the ESST accounts and
government budgets/government finance statistics.
In particular:
Source data – detailed – general government and NPISH
NPISH:
As we know from national accounts, there are no NPISH operating.
General government:
Calculations are mainly based on national accounts data (government expenditure by function [COFOG], division 05, detailed evaluation of supply and use tables, detailed evaluation of gross fixed capital formation).
COFOG division 05 deals with environmental protection and is directly comparable to the part of the CEP that concerns environmental protection. We break down COFOG 05.3 figures on P.131, P.51g, P.51c, P.2 and D.1 using allocation keys based on a detailed analysis of government budgets. We do not complete COFOG 05 data with other COFOG function data.
We get a detailed evaluation of the supply table from our national accounts department where corporations' and general government's data are separated. In general, the national accounts department uses business statistics for calculations concerning corporations, and public finance statistics form the basis for the government sector.
We estimate intermediate consumption of EP services, for production of market EP services, using use table data. We do not estimate intermediate consumption of EP services, for production of non-market EP services.
We estimate intermediate consumption of EP Services, other than by producers of EP Services, by CEP code, globally, i.e. without distinguishing between producer groups. In the case of CEP 0301, 0401 and 0501, the overall result is split between general government (i.e. NACE 84), secondary producers (NACE 35 and 36) and ancillary producers (NACE 5 to 9; 10 to 33; other NACE divisions) using use table data. In table "S13_S15", P.2_EPS_EXT is then obtained by adding P.2_EPS. In the case of CEP 01, 0502, 0601, 0602, 07 EP (0701, 0703, 0705, 0707 and 0709) and 08 EP, lacking reliable data, the overall result is not broken down. Instead, it is provisionally reported in table “S11_S12 by NACE”, row 72 (“Other NACEs”).
Source data – detailed – corporations (specialist and ancillary)
Corporations – specialist and secondary producers:
Calculations are mainly based on national accounts data (detailed evaluation of supply and use tables, detailed evaluation of gross fixed capital formation), and concern CEP 0301, 0401 and 0501. (National accounts data do not offer enough granularity at the level of CEP 01, 0502, 0601, 0602, 07 EP [0701, 0703, 0705, 0707 and 0709] and 08 EP.)
In addition, we use European Business Statistics data (extra evaluation for legal entities) for estimating figures for CEP 0401 (without NACE 38.3).
We get a detailed evaluation of the supply table from our national accounts department where corporations' and general government's data are separated. In general, the national accounts department uses business statistics for calculations concerning corporations, and public finance statistics form the basis for the government sector.
All totals over environmental protection domains are based on CEP 0301, 0401 and 0501, other environmental protection domains are not available.
We estimate intermediate consumption of EP services, for production of market EP services, using use table data.
P.2_EPS_EXT in table "S11_S12", row 20, is obtained in the same way as described in the section concerning general government.
Corporations – other:
Our compilation is based on the "survey on current expenditure for environmental protection in industry" and the "survey on investments for environmental protection in industry". These two statistics cover NACE section B, C, D and E and CEP 01, 0301, 0401, 0501, 0502 and 0601 (as well as 0201 and 0202). As the “survey on current expenditure for environmental protection in industry” is conducted only every three years, we use data from European Business Statistics (extra evaluation for legal entities) for estimating the interim years.
We estimate intermediate consumption of EP Services, other than by producers of EP Services, by CEP code, globally, i.e. without distinguishing between producer groups. In the case of CEP 0301, 0401 and 0501, the overall result is split between general government (i.e. NACE 84), secondary producers (NACE 35 and 36) and ancillary producers (NACE 5 to 9; 10 to 33; other NACE divisions) using use table data. The latter three results are estimates for ancillary producers' P.2_EPS_EXT, and are reported in table “S11_S12 by NACE”. The estimates for P.2_EPS_EXT in table “S11_S12 NACE C” are based on table “S11_S12 by NACE”, row 33 (“NACE C”), and a more refined special analysis by our national accounts department. In the case of CEP 01, 0502, 0601, 0602, 07 EP (0701, 0703, 0705, 0707 and 0709) and 08 EP, lacking reliable data, the overall result is not broken down. Instead, it is provisionally reported in table “S11_S12 by NACE”, row 72 (“Other NACEs”). Apart from P.2_EPS_EXT and P.2_EPS, the "Corporations: other" section of table "S11_S12" does not include data on "Other NACEs".
Source data – detailed – households
National accounts data (detailed evaluation of use tables) for CEP 0301, 0401 and 0501.
Source data – detailed – other macroeconomic data (import, export, VAT etc.)
Exports and imports of EP services:
We get an extra evaluation of supply and use tables (SUT) from our national accounts department. We are able to compile data for all EP services.
VAT and other taxes less subsidies on EP services: We get an extra evaluation of the use table from our national accounts department.
Source data – detailed – national expenditure on environmental protection NEEP In general, we follow the same approach to calculate the NEEP aggregate as the automatic proxy calculation. However, there are three deviations:
We use the ESA-compatible ancillary output (which is P.2_NEPS + D.1 + P.51C + D.29-D.39).
We add implicit subsidies resulting from a negative net operating surplus of market producers in the general government sector.
We subtract P.2_EPS instead of P.2_EPS_EXT multiplied by the ratio of P.2_EPSTOT CEP EP to P.2_EPS_EXTTOT CEP EP.
Source data – detailed – other information
Environmental protection relevant subsidies and similar transfers received from the rest of the world: We use information on the Horizon 2020 / Horizon Europe and LIFE programmes as well as information on the EAGF, EAFRD, ERDF and EMFAF. Please note, however, that in the EPEA questionnaire 2025, reference years 2020 to 2023, we report environmental protection relevant subsidies and similar transfers received from the rest of the world only insofar as they are relevant to determining national expenditure on environmental protection. (Additional information: As of reporting year 2025, our ESST team reports substantially higher environmental protection relevant subsidies and similar transfers received from the rest of the world by households in their role as producers, S.11 and S.12 than in previous years. This is mainly due to environmental protection relevant agricultural subsidies being taken into account more comprehensively. With respect to the ESST accounts, improving completeness makes perfect sense. In the German EPEA, however, there are no expenditures that would correspond to these environmental protection relevant agricultural subsidies or to some of the other environmental protection relevant subsidies and similar transfers reported by our ESST team. Subtracting all of the environmental protection relevant subsidies and similar transfers reported by our ESST team would thus lead to an underestimation of national expenditure on environmental protection.)
Other environmental protection relevant subsidies and similar transfers, 2018 to 2020: We make use of national accounts data (government expenditure by function [COFOG], division 05), the federal government's Subsidy Report, BMZ (Federal Ministry for Economic Cooperation and Development) information on climate finance and the results of a Eurostat-funded Federal Statistical Office of Germany project on ESST.
Other environmental protection relevant subsidies and similar transfers, as of 2021: We make use of a detailed budget analysis conducted by our ESST team.
Further other information: Besides NACE sections B, C, D and NACE division 36, P.2_EPS_EXT in table "S11_S12", row 33, also includes other NACE activities ("Other NACEs").
Yearly
See points 14.1.1 and 14.1.2 below.
Not applicable
Starting with reference year 2018, P.2_EPS in table "S13_S15", row 12/P.2_EPS in table "S11_S12", row 12, and P.11 in table "S11_S12", row 10, are computed slightly differently.
There is a break in time series in 2021 concerning the environmental protection relevant subsidies and similar transfers paid by general government and characteristics influenced by these subsidies and transfers. Beginning with reference year 2021, we make use of the results of a detailed budget analysis for central government and the federal states conducted by our ESST team.
There is a break in time series in 2022 concerning ancillary production in CEP 01 and characteristics influenced by ancillary production in this CEP division. Beginning with reference year 2022, the "survey on current expenditure for environmental protection in industry" distinguishes more clearly between environmental protection related and resource management related climate protection expenditure.
We do not report figures concerning ancillary production in CEP 0101 and CEP 0102. Data from the "survey on current expenditure for environmental protection in industry" does not allow to distinguish properly between these two CEP groups.
