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.
Statistical department (SDES) of the French Ministry for the Ecological Transition
1.2. Contact organisation unit
General commisionner for sustainable development Data and Statistical Studies Department (CGDD) / Statistical department (SDES)
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
CGDD Orléans - 5, Route d'Olivet, 45000 ORLÉANS - FRANCE
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
29 December 2026
2.2. Metadata last posted
29 December 2026
2.3. Metadata last update
29 December 2026
3.1. Data description
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 France. 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
Time period covered: 2014–2023 (historical series available since 2000). No estimate for year N-1.
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 legislation in force concerning statistical confidentiality is rigorously applied to all the data in question. The processing of confidential data is subject to specific measures in accordance with this legislation, for all data, including aggregated data disseminated.
7.2. Confidentiality - data treatment
Confidential data are flagged "confidential" (flag "c") and not published.
Aggregates compiled based on confidential data respect Eurostat's confidentiality rules.
The first results results are generally presented in November at the Commission for the Economics of Sustainable Development (CEDD), before being submitted to Eurostat.
Once submitted, the EPEA data contribute to the annual report "Environmental Assessment of France", generally published between December and January. They are also used to write thematic articles published between February and March, available free of charge on the SDES website (these publications aren't included in the calendar).
In addition, these data play a key role in the preparation of an institutional report on the environmental impact of the State budget, published each year in September.
8.2. Release calendar access
Not applicable.
8.3. Release policy - user access
As a statistical service, the SDES applies a data dissemination policy that guarantees fair, transparent and structured access to its statistical productions. This dissemination is aimed at a wide audience, but also at specific users such as researchers, consultancy firms and professionals.
Aggregated data are freely accessible on the SDES website, while detailed data can be obtained upon request. Regular notifications are sent to inform users of the availability of new data or updates.
In addition, additional channels are used to ensure optimal dissemination during major publications or significant updates, thus strengthening the accessibility and visibility of the information produced.
Data are disseminated at least once a year.
10.1. Dissemination format - News release
There aren't press releases relating to EPEA's French accounts.
10.2. Dissemination format - Publications
SDES publishes EPEA data each year in thematic articles from its website, accessible via the following website:
They are also used in the "Environmental Assessment of France" (2024 edition) and other publications of the service: key figures, etc.
A publication can also be produced in a given year on a particular field: for 2021, this is biodiversity: See this website.
More general publications on green investment are produced in collaboration with other departments of the Ministry, such as the report on the environmental impact of the State budget. The latest edition is available via the following website.
10.3. Dissemination format - online database
The main aggregates of the expenditure accounts are freely accessible on the website of the statistical service of the Ministry of the Environment, at the following address: www.statistiques.developpement-durable.gouv.fr.
10.3.1. Data tables - consultations
Not requested for this metadata collection.
10.4. Dissemination format - microdata access
Data may be made available in the form of microdata, but access to them is subject to strict conditions. These data are provided only upon explicit request, after examination of the relevance of the request and in compliance with the confidentiality rules in force.
10.5. Dissemination format - other
EPEA data are disseminated to UNESCO as part of the survey of expenditure on cultural and natural heritage (indicator SDG 11.4.1). They are also distributed internally on request to other departments.
10.5.1. Metadata - consultations
Not requested for this metadata collection.
10.6. Documentation on methodology
An annual methodological guide is developed to detail the data collected for each variable of the EPEA accounts. This guide is enriched by methodological documents specific to certain areas. For example, the biodiversity protection expenditure account is the subject of a dedicated methodological document, which can be consulted online via the following link: www.statistiques.developpement-durable.gouv.fr/sites/default/files/2021-10/methodologie_depense_biodiversite.pdf.
However, some of these documents require updating to align with recent developments.
In addition, a concise methodological description for each area is available on the “Data and statistical studies” website, accessible at the following address: www.statistiques.developpement-durable.gouv.fr.
10.6.1. Metadata completeness - rate
Not requested for this metadata collection.
10.7. Quality management - documentation
In accordance with Article 7 of Regulation (EU) No. 691/2011, France transmits a quality report accompanied by the EPEA data.
In addition, a methodological document specific to the EPEA is developed to detail the developments related to the compilation and transmission of data. This document, intended for internal use, aims to guarantee the rigor and traceability of the processes.
In addition, methodological notes dedicated to certain data sources enrich the existing quality documentation, providing details on the collection and processing methods used in these specific areas.
11.1. Quality assurance
The SDES is committed to a quality approach aimed at continuously improving its statistical processes and their documentation. This quality management framework is provided by the Public Statistics Service (SSP), coordinated by INSEE. For more information, consult the SSP quality framework.
As part of the compilation of EPEA data, the SDES relies on the 2017 EPEA manual as a methodological reference. Each year, an internal guide is written to support the compilation process. This guide includes in particular:
Compilation and estimation methodologies;
A description of the main data sources used;
An assessment of the completeness and coverage of the data;
The data revision policy;
The quality controls applied to the data collected to ensure the robustness of the EPEA accounts.
A quality report is also transmitted each year with the EPEA data questionnaires, providing detailed information on the processes followed and the controls carried out.
In addition, the SDES carries out several data validation steps before their transmission, ensuring their conformity and consistency. These validations include:
The balance between supply and demand for environmental protection services;
The balance of intermediate consumption of environmental protection services necessary for their production;
The temporal consistency of time series;
The internal consistency of the data, in particular by verifying that the totals correspond to the sum of the sub-components and that the accounting rules are respected;
Consistency of revisions.
11.2. Quality management - assessment
The data produced by the SDES are particularly robust in terms of quality. They are based primarily on recognized public sources, such as national accounts, and benefit from rigorous production processes. This rigor guarantees the accuracy of the data while ensuring their compliance with established standards. In addition, exemplary transparency is maintained at each stage of statistical production.
However, the SDES has identified areas for improvement to further strengthen the reliability and consistency of its estimates. Among these areas, the unification of calculation methods between the different areas is a strategic priority. The objective is also to maximize the integration of data from national accounts and improve collection processes, in particular through the automation of processing, in order to minimize the risk of errors.
Another key ambition is to reduce the production times for accounts. This would make it possible to disseminate updated data more quickly, while intensifying the verification steps to ensure increased reliability. Specific procedures are already in place to validate data and fill any gaps, including through methods of estimating missing data.
12.1. Relevance - User Needs
The Environmental Protection Expenditure Accounts (EPEA) framework was designed to measure society’s collective effort to prevent, reduce and eliminate pollution and any other form of environmental degradation. These accounts play a key role in implementing the political priorities of France and the European Union in terms of environmental protection, sustainable resource management and green growth. They provide essential information on the production and use of environmental protection services, and are published annually to be accessible to the general public, thus serving as a valuable tool for public policy development.
Data on environmental protection expenditure are also integrated into the compilation process of the Environmental Goods and Services Sector (EGSS) and Environmental subsidies and similar transfers (ESST) accounts. These accounts provide strategic indicators for policy initiatives related to the green economy, green jobs and environmental subsidies.
In addition, environmental protection expenditure accounts enrich France's environmental report, an annual report that highlights environmental monetary indicators such as expenditure, eco-activities, taxation and employment. Some EPEA data, such as those relating to biodiversity protection, also serve as national indicators, for example to measure the financial effort in favour of biodiversity (accessible at naturefrance.fr/indicateurs/effort-financier-national-pour-la-biodiversite). These data can also be collected as part of international surveys, such as those conducted by UNESCO on expenditure related to cultural and natural heritage (SDG 11.4).
Finally, EPEA data are made available on the website of the statistical department of the Ministry of the Environment: www.statistiques.developpement-durable.gouv.fr. Their accessibility guarantees transparency and dissemination adapted to the needs of citizens, researchers and political decision-makers.
12.2. Relevance - User Satisfaction
The EPEA data partially meet the needs of users, although no equivalent source of information is currently available in France. However, these data have certain limitations, mainly related to a limited scope of analysis and a sometimes insufficient level of detail.
Aware of these expectations, the SDES is striving to improve the quality and relevance of the data in order to better meet the needs of users. Particular attention is paid to assessing the effects of expenditure on the state of the environment and their overall impact. To this end, work is underway to ensure consistency between physical data and monetary data. This work is part of the publication of France's environmental report, which aims to better explain the link between investments made and their effects on the environment.
This approach reflects the SDES' commitment to meeting users' growing expectations in terms of transparency and understanding of environmental data, while strengthening their usefulness for decision-making and the development of public policies.
12.3. Completeness
In accordance with Regulation (EU) No 691/2011, as amended by Commission Delegated Regulation No 2022/125, the reporting of EPEA data is made mandatory. France has fully complied with this obligation by reporting all the required data since 2014.
The transmission of data relating to the optional EPEA reporting categories isn't a priority for the SDES. However, for the 2025 submission, following work carried out on constructing expenditures related to renewable energy production within the framework of CCM investments, initial results for category CEP-0201 have been integrated into EPEA, exclusively for the investment and production components.
Resources are primarily allocated to consolidating the assessment of mandatory EPEA variables and developing climate-related accounts to meet the new data transmission requirements for climate change mitigation investments.
12.3.1. Data completeness - rate
Not requested for this metadata collection.
13.1. Accuracy - overall
The SDES relies on a range of administrative and survey sources to ensure a high level of accuracy in the data produced. The main sources used are national accounts, direct administrative data, and business surveys.
Despite this robust framework, several potential sources of random and systematic errors can be identified. These mainly concern certain older estimates, for which uncertainties remain due to limited availability of historical data or the use of indirect estimation methods. These uncertainties can generate residual biases, generally small in magnitude, the sign and order of which are known qualitatively. Where biases have been identified, they have been corrected to the extent possible.
The impact of these errors on key estimates is considered limited, as the main aggregates are largely based on consolidated sources consistent with the national accounts. However, some specific components may present a more heterogeneous data quality, particularly due to historical methodological choices or source constraints.
To ensure a high level of accuracy in the reported data, the SDES implements rigorous control procedures, including:
regular reassessment of methodologies;
cross-comparisons with other statistical sources deemed reliable;
internal processes for data validation and consistency.
Furthermore, data collection and estimation processes are progressively strengthened, and new data sources are systematically explored to fill identified gaps. When historical data cannot be directly updated, alternative methodological solutions are investigated to improve the reliability of the estimates.
13.2. Sampling error
The EPEA is mainly based on official statistics (INSEE, national accounts, etc.). The SDES doesn't conduct a survey on this subject.
13.2.1. Sampling error - indicators
Not requested for this metadata collection.
13.3. Non-sampling error
See the answer to Section 13.2.
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
Provisional data estimates for year n-2 are achieved in December of year n, i.e. 24 months after the reference period.
14.1.1. Time lag - first result
First results are released at the end of the year for n-2 data through the publication of the French annual report of the environment.
14.1.2. Time lag - final result
The final results are published in July of year n for data n-3 via the publication of web articles dedicated to environmental protection expenditure.
14.2. Punctuality
The data were delivered to Eurostat on Decembre 19, 2025. The reporting deadline for EPEA to Eurostat is 31 December. The data were resubmitted on January 29, 2026, following a change to the footnotes.
14.2.1. Punctuality - delivery and publication
Not requested for this metadata collection.
15.1. Comparability - geographical
No issue is seen as regards geographical comparability. However, results are only produced at the national level, not for the local subdivisions.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not requested for this metadata collection.
15.2. Comparability - over time
Although no explicit procedure is implemented to ensure absolute consistency with macroeconomic statistics, it should be noted that these indicators are based on aggregates linked to national accounts figures. Examining time series can detect some inconsistencies, but it is important to note that discrepancies may remain due to the use of different data sources or distinct methodologies.
15.2.1. Length of comparable time series
Not requested for this metadata collection.
15.3. Coherence - cross domain
A slight data break was observed between 2017 and 2018, following a methodological change in the series of local government expenditure. The monitoring scope was expanded due to the arrival of new local authorities and the transition to a new nomenclature.
Another variation has been observed between 2015 and 2016 for the EPS_P13 variable of the S13_S15 sector in CEP 0301. This discrepancy results from a break in the data series starting in 2016, linked to the use of new information that allowed us to isolate the non-market production of local authorities related to stormwater management. Before 2016, these amounts were aggregated with other items and couldn't be reliably distinguished. Given their small magnitude, they were therefore set to zero for earlier years. Specific methodological work will be undertaken in 2026 to estimate the corresponding amounts for local authorities.
15.3.1. Coherence - sub annual and annual statistics
Not requested for this metadata collection.
15.3.2. Coherence - National Accounts
Not applicable.
15.4. Coherence - internal
Comparison with national accounts aggregates are done especially for industries in NA with a high coverage of environmental activities (NACE 37-39).
For specific environmental activities for which NA cannot be used, different professional data sources are confronted. Arbitration is done for selecting information that are the closest to the phenomenon to be observed.
Two full-time positions are dedicated to the production of environmental expenditure accounts (EPEA and ReMEA). The same staff also ensure the transmission of data relating to investments linked to climate change mitigation (CCM).
17.1. Data revision - policy
Several methodological changes have led to the revision of data already validated in the previous campaign. The average size of the revisions varies across sectors and variables. Overall, the NEEP has changed by more than EUR 700 million per year compared to the EPEA 2024 transmission.
1. Overhaul of the wastewater expenditure account (CEP-0301)
The main reason for the revision stems from a project to overhaul the wastewater expenditure account, undertaken to improve the overall quality of this account. This overhaul is based on a more direct use of information from the national accounts, which :
increases the accuracy of estimates,
significantly reduces the risk of errors associated with previous estimation methods.
This revision has led to a significant increase in all series, including intermediate consumption and investments by general government and enterprises. The NEEP has increased by more than €2 billion for certain years. The EPEA data submitted during the 2024 campaign are therefore not comparable with the new series.
The revisions mainly concerned the following variables : P2_EPS, P2_EPX_EXT, P51G, P3_EPS, for both specialised and non-specialised producers, as well as for public administrations.
2. Other reasons for revisions
Updating sources and improving data quality : Some data has been revised following the updating of existing sources in order to improve its reliability and consistency. These updates have generally not had a major impact on the revisions.
Correction of identified anomalies :
CEP-07: Verification of responses to the survey on business R&D expenditure led to the non-validation of one response for 2021 and 2022. A restatement was carried out to ensure consistency, resulting in a significant revision of expenditure by non-specialised producers. In addition, a more in-depth analysis of items related to environmental protection led to a decrease in R&D expenditure by public administrations (revision of less than €200 million). In total, the NEEP of CEP-07 was significantly revised for 2021 and 2022 (revisions of more than €700 million).
CEP-01: The addition of energy modules to the environmental investment survey has generated inconsistencies. To avoid any risk of double counting with energy accounts (CEP-02), data relating to non-specialised producers has been revised for the entire period (removal of approximately €500 million in 2022).
CEP-0401: The correction of a VAT double-counting error led to the readjustment of certain balances between production and intermediate consumption, resulting in a revision of the accounting series for general government and specialised and non-specialised producers. The total revision is less than €500 million for the entire NEEP.
CEP-08: The change in the calculation of expenditure for municipalities with fewer than 3 500 inhabitants led to a revision of the coefficients following changes in the French Public Finances Directorate General (DGFiP) assessment. Some expenditure may have been historically overestimated, requiring future verification.
Integration of new projects : Expenditure related to the CIGEO project (long-term storage of radioactive waste) led to an increase in capital expenditure by producers specialising in CEP-0602. The revision of the NEEP corresponds to less than €200 million. This project also increases R&D spending (less than €100 million).
17.2. Data revision - practice
EPEA data revisions are scheduled and carried out as part of account updates. They take into account the availability of new data sources as well as the priorities defined for each year. These revisions depend both on the sources used and on any methodological developments applied.
17.2.1. Data revision - average size
Not requested for this metadata collection.
18.1. Source data
The main data sources used are:
Source data - detailed - General government and NPISH
Data relating to ministries and public operators comes mainly from budget documents (finance law and annexes) and national accounts. For local authorities, the data comes from the public accounts of the French Public Finances Directorate General (DGFiP) and provides a higher level of detail than functional accounts. Other sources supplement this data, such as the budgets and annual activity reports of public institutions.
For the NPISH, the data come primarily from the INSEE (French National Institute of Statistics and Economic Studies) Associations Survey, conducted every four to five years, which collects information on association expenditures for various services. This data is supplemented by other sources, notably the activity reports of the associations protecting natural areasand information provided by the Approved Air Quality Monitoring Associations (AASQA).
Source data - detailed – Corporations (specialist and ancillary)
For businesses, the data comes primarily from several surveys and reports :
The INSEE's annual Antipol survey collects information on industrial studies and investments related to environmental protection, with industrial companies as respondents.
The Ministry of Research survey provides annual data on companies' R&D expenditures, including projects related to environmental protection.
The SDES collects data on the environmental expenditures of motorway companies, and the French agency for ecological transition (ADEME) provides information on subsidies and aid available to companies for environmental projects.
Professional organizations such as the French national radioactive waste management agency (ANDRA), the Authority for nuclear safety and radiation protection (ASN), and the Union of site remediation professionals (UPDS) provide sector-specific reports on investments and expenditures.
Source data - detailed - Household
The main data on household expenditure are obtained from national accounts (CEP-0301) and data from the DGFiP, in particular revenue related to the use of waste collection and treatment services for CEP-0401.
Source data - detailed - other macro-economic data (import, export, VAT etc.)
National accounts are used to assess expenditure related to imports and exports. VAT can also be recovered from national accounts or estimated by applying the applicable VAT rates to the corresponding pre-tax expenditure, which allows for the calculation of the amounts of VAT collected or paid for the different categories of expenditure.
Source data - detailed - national expenditure on environmental protection NEEP
The NEEP data is compiled from the sources mentioned above. These sources allow for the calculation of total expenditures per CEP category and populate all the EPEA tables.
18.2. Frequency of data collection
Data are collected on an annual basis.
18.3. Data collection
The scope and frequency of EPEA data collection are set out under Regulation (EC) No. 691/2011 on European environmental economic accounts, as amended by the Commission delegated regulation 2022/125.
18.4. Data validation
The SDES implements several standard accuracy and plausibility checks to guarantee the quality of EPEA data.
Collection of reliable and long-term data
Data is collected from recognized institutional producers, primarily public bodies (Insee, DGFiP, etc.), to ensure its reliability and continuity over time. Regular communication is maintained with data producers to ensure a clear understanding of the concepts, methods, and observed trends. This monitoring is particularly reinforced during the initial data collection and validation phases.
Systematic data verification
Upon receipt, the data undergo consistency and plausibility checks. They are compared with data from previous periods and, where possible, cross-checked with other available sources (reports, public policy documents, statistical publications, etc.).
Semi-automatic compilation of questionnaires
The compilation of EPEA questionnaires is carried out semi-automatically using R software, based on a centralized database of environmental expenditure accounts. This automation standardizes processing, reduces manual errors, and ensures better reproducibility of results, while maintaining expert controls at each key stage.
Identification and traceability of changes
Any change or break in the series is systematically identified and analyzed. Significant changes are documented to ensure transparency and traceability of the transmitted data.
Documentation of revisions
Revisions made to the series are identified, explained, and documented. Comparison with previous data allows identification of the series concerned and ensures temporal consistency of the accounts. Detailed information regarding revisions is available upon request.
Multi-level checks during compilation
The compilation of EPEA data relies on several levels of validation :
an initial check performed by project managers, focusing on the consistency and evolution of the collected data;
a second check carried out by senior management, who analyze and comment on the overall evolution of the accounts.
18.5. Data compilation
The data compilation process is methodical and involves several phases to ensure the reliability and accuracy of the information collected. When data are available and consistent, a simple approach is adopted. In case of gaps or distortions in the data, the data producer is contacted to obtain additional information. In the absence of a response, the missing data are estimated to ensure continuity of the process.
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.
General cases :
Zero or negligible expenditure
When expenditure is zero or negligible, the value "0" is used.
CEP-08
CEP-08 expenditures relate to the general administration of environmental protection (ministries, local authorities, public institutions). At this stage, business and household expenditures are considered negligible. In the questionnaire, the value "0" is entered for CEP-08-EP concerning businesses and households, accompanied by a footnote "e". To date, no assessment has been carried out for the natural resource management component, which implies that the scope of CEP-08 is limited exclusively to environmental protection.
No data available for CEP-01 subgroups
Due to a lack of available data, the SDES can't compile information relating to CEP-01 subgroups.
CEP-07
The share of R&D expenditure allocated to in-house production and final consumption not linked to specialized producers is included in the variable P1_ANC. To avoid double counting, this value is subtracted from the NEEP compiled for CEP-08 in the tables, which may create a discrepancy with the automatically calculated NEEP.
Resource Management - Only CEP-0201
The resource management section is compiled only for the renewable energy component. The corresponding expenditures include costs related to equipment purchase, installation, and construction, as well as distribution margins and preliminary studies.
Calculation of NEEP
To calculate the NEEP for each CEP, the SDES uses a specific method, different from the automatic calculation proposed by the questionnaire :
Intermediate consumption by specialized producers (P2_EPS) isn't calculated according to the Eurostat method.
Specific ratios are established from the input-output tables of the national accounts (sectors 37, 38, and 39) and applied to market production data for CEP-0301, CEP-0401 and CEP-0501 to estimate the corresponding intermediate consumption.
For the other CEP, intermediate consumption by specialized producers are considered negligible.
This methodology prioritizes data compiled directly by the SDES, which is considered more reliable than automatic calculation, while reflecting national specificities and available data.
Comparison with COFOG
The government data used don't come from COFOG function 05 or other COFOG functions. More detailed sources allow for the estimation of public expenditure by environmental sector. Comparison between COFOG amounts and data compiled for the EPEA has made it possible to identify and understand certain discrepancies. These discrepancies are explained by the difference in approach: in the EPEA, expenditures are allocated to the economic agents who directly bear the cost of the service, particularly when it is billed, unlike in COFOG. A supplementary document explaining the main causes of these discrepancies was submitted in 2022.
Work planned for 2026
Continued expansion of the series dedicated to natural resource management, with the development of new series related to climate change mitigation, within the framework of the climate investment reports. Revision of the CEP-0401 account, potentially including alignment with the national accounts and COFOG. This work will include a thorough review of the data series and estimation methods and a comparison of the new series with available data (COFOG, EGSS, etc.). This work will be launched shortly, and detailed documentation will be produced to ensure data traceability and quality.
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 2026
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 France. 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 SDES relies on a range of administrative and survey sources to ensure a high level of accuracy in the data produced. The main sources used are national accounts, direct administrative data, and business surveys.
Despite this robust framework, several potential sources of random and systematic errors can be identified. These mainly concern certain older estimates, for which uncertainties remain due to limited availability of historical data or the use of indirect estimation methods. These uncertainties can generate residual biases, generally small in magnitude, the sign and order of which are known qualitatively. Where biases have been identified, they have been corrected to the extent possible.
The impact of these errors on key estimates is considered limited, as the main aggregates are largely based on consolidated sources consistent with the national accounts. However, some specific components may present a more heterogeneous data quality, particularly due to historical methodological choices or source constraints.
To ensure a high level of accuracy in the reported data, the SDES implements rigorous control procedures, including:
regular reassessment of methodologies;
cross-comparisons with other statistical sources deemed reliable;
internal processes for data validation and consistency.
Furthermore, data collection and estimation processes are progressively strengthened, and new data sources are systematically explored to fill identified gaps. When historical data cannot be directly updated, alternative methodological solutions are investigated to improve the reliability of the estimates.
Macro economic variables (output, intermediate consumption, investment etc.) are measured in million units of national currency.
The data compilation process is methodical and involves several phases to ensure the reliability and accuracy of the information collected. When data are available and consistent, a simple approach is adopted. In case of gaps or distortions in the data, the data producer is contacted to obtain additional information. In the absence of a response, the missing data are estimated to ensure continuity of the process.
The main data sources used are:
Source data - detailed - General government and NPISH
Data relating to ministries and public operators comes mainly from budget documents (finance law and annexes) and national accounts. For local authorities, the data comes from the public accounts of the French Public Finances Directorate General (DGFiP) and provides a higher level of detail than functional accounts. Other sources supplement this data, such as the budgets and annual activity reports of public institutions.
For the NPISH, the data come primarily from the INSEE (French National Institute of Statistics and Economic Studies) Associations Survey, conducted every four to five years, which collects information on association expenditures for various services. This data is supplemented by other sources, notably the activity reports of the associations protecting natural areasand information provided by the Approved Air Quality Monitoring Associations (AASQA).
Source data - detailed – Corporations (specialist and ancillary)
For businesses, the data comes primarily from several surveys and reports :
The INSEE's annual Antipol survey collects information on industrial studies and investments related to environmental protection, with industrial companies as respondents.
The Ministry of Research survey provides annual data on companies' R&D expenditures, including projects related to environmental protection.
The SDES collects data on the environmental expenditures of motorway companies, and the French agency for ecological transition (ADEME) provides information on subsidies and aid available to companies for environmental projects.
Professional organizations such as the French national radioactive waste management agency (ANDRA), the Authority for nuclear safety and radiation protection (ASN), and the Union of site remediation professionals (UPDS) provide sector-specific reports on investments and expenditures.
Source data - detailed - Household
The main data on household expenditure are obtained from national accounts (CEP-0301) and data from the DGFiP, in particular revenue related to the use of waste collection and treatment services for CEP-0401.
Source data - detailed - other macro-economic data (import, export, VAT etc.)
National accounts are used to assess expenditure related to imports and exports. VAT can also be recovered from national accounts or estimated by applying the applicable VAT rates to the corresponding pre-tax expenditure, which allows for the calculation of the amounts of VAT collected or paid for the different categories of expenditure.
Source data - detailed - national expenditure on environmental protection NEEP
The NEEP data is compiled from the sources mentioned above. These sources allow for the calculation of total expenditures per CEP category and populate all the EPEA tables.
Data are disseminated at least once a year.
Provisional data estimates for year n-2 are achieved in December of year n, i.e. 24 months after the reference period.
No issue is seen as regards geographical comparability. However, results are only produced at the national level, not for the local subdivisions.
Although no explicit procedure is implemented to ensure absolute consistency with macroeconomic statistics, it should be noted that these indicators are based on aggregates linked to national accounts figures. Examining time series can detect some inconsistencies, but it is important to note that discrepancies may remain due to the use of different data sources or distinct methodologies.
