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Environmental protection expenditure accounts based on classification of environmental purpose (CEP) (env_epea_cep)

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National Reference Metadata in Single Integrated Metadata Structure (SIMS)

Compiling agency: Hellenic Statistical Authority (EL.STAT.)

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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.

29 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 Greece. 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.

The overall accuracy is considered to be satisfactory. Accuracy is also ensured by checking the Supply and Use framework for each CEP category. Accuracy of national data is also systematically assessed through Eurostat’s validation checks to all EPEA data reported.

Macro economic variables (output, intermediate consumption, investment etc.) are measured in million units of national currency.

Compilation process based on the aforementioned data sources from National accounts (COFOG statistics, Supply and Use tables) performs benchmarking to NA data at current prices.

The following tables are compiled and published for the economic aggregates related to Environmental Expenditure:

  • Detailed EPEA economic aggregates (Output, Intermediate Consumption, Final consumption, GFCF, Transfers) by Institutional Sector:
    • Table 1) General Government and NPISH
    • Table 2) Corporations as specialist and secondary producers of market EP services
    • Table 3) Corporations other for ancillary Output and GFCF
    • Table 4) Households final consumption
    • Table 5) Transfers
  • National Expenditure on Environmental Protection. The final key aggregate produced based on the EPEA data is national expenditure on environmental protection (‘NEEP’) which measures the total resources devoted by resident units to protecting the natural environment. It is calculated as a sum of the above detailed data on uses of environmental protection (EP) services by resident units, gross fixed capital formation (GFCF) for EP activities, and net transfers to the rest of the world for EP.

Source data - detailed - General government and NPISH 

COFOG statistics and detailed GG accounts from NA are the main data sources. COFOG Statistics are available in table «General government expenditure by function» of the National Accounts (ESA 2010) transmission program. CEP categories are derived from the direct correspondence of the sub items of division 05 - Environmental Protection of COFOG statistics. Certain variables not available in COFOG statistics table (like intermediate consumption of EP services, consumption of fixed capital, and payments for non-market output) have been complemented by detailed General Government data provided by the respective National Accounts section. Market output is 0 for General Government as derived from detailed general government accounts data. Non marlket Output is derived from  Final consumption of EP services by adding payments for non-market output (p.131). 

Source data - detailed – Corporations (specialist and ancillary)

  • Corporations as specialist and secondary producers of market EP services :
    • Supply and use tables (SUT) data at current prices compiled by National Accounts, where data are aggregated for NACE sectors and CPA products 37-39 “Sewerage; waste collection, treatment and disposal activities; materials recovery; remediation activities and other waste management services”.
    • CEP categories are calculated by using detailed respective Nace Rev.2 4-digit data from Structural Business Statistics (SBS).
    • Intermediate Consumption of EP srvices is calculated (as also reported in EPEA handbook) by aplying the ratio of IC to Output (from Supply and Use Tables) for EP services to market output
  • Corporations other - producers of ancillary EP services
  • SBS data are used for Corporations' mandatory items.
  • Gross Fixed Capital Formation (GFCF) is based on SBS variables:
    • Investments for the purchase of environmental equipment and installations for the management, treatment, measurement of emissions and waste, which do not entail any change in the production process (separate equipment)
    • Investments for the purchase of environmental equipment and facilities, which bring about a change in the production process (integrated equipment).

Ancillary Output is calculated using SBS variable for “Total current expenditure on environmental protection”.
SBS figures are available with subcategories that correspond directly to CEPA categories and to Nace Rev.2 -digit breakdown.
Intermediate Consumption of EP services for other production is calculated starting from the IC reported in SUT for products 37-39 and subtracting a) the amount of IC not attributed to EP services (nace 38.3 ratio as calculated from SBS statistics) and b) the IC of EP service producers (GG and Corporations). The remaining IC is allocated amongst Nace sectors (SUT data for IC) and CEP categories.

Source data - detailed - Household 

Household Final Consumption is based on respective National Accounts data as compiled for the COICOP classification on Final Consumption.

Source data - detailed - other macro-economic data (import, export, VAT etc.)

NA Supply and Use table data are utilized for Imports, exports and taxes concerning product 37-39 (“Sewerage; waste collection, treatment and disposal activities; materials recovery; remediation activities and other waste management services”).
CEP categories figures for imports and exports are calculated on information available in international trade statistics.

Source data - detailed - national expenditure on environmental protection NEEP

NEEP aggregate: The automatic calculation method provided by Eurostat is followed

Source data - detailed – other information

  • Transfers :
    • Subsidies data from General Goverment expenditure available in COFOG statistics for division 05 - Environmental Protection are mainly used
    • Concerning Transfers from the institutional sector “Rest of the World” EU transfers data from the EU Financial Transparency System (FTS) as proposed in the EPEA handbook are used.

Resource management (RM): No data compilation is currently performed for resource management.

Data are disseminated annually.

The data are submitted to Eurostat 24 months after the end of the reference year. After validation data are published by the third quarter of the following year according to the release schedule of the Statistical Program of ELSTAT.

EPEA are compiled according to harmonised guidelines provided by Eurostat and hence are comparable across European member states that report EPEA. The adoption of common statistical concepts and definitions, as defined in the Eurostat handbook, and the validation checks applied by Eurostat enhance the comparability between countries.

EPEA data are available and comparable from 2014. The data refer to the mandatory data as reported in the regulation 691/2011.

Data on Intermediate Consumption and NEEP are comparable from year 2018.