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 Republic of Croatia. 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
2014 - 2023
3.9. Base period
Not requested for this metadata collection.
Macro economic variables (output, intermediate consumption, investment etc.) are measured in million units of national currency.
The reference period for EPEA data is the calendar year.
6.1. Institutional Mandate - legal acts and other agreements
EPEA accounts are compiled and reported in accordance with Regulation (EU) No. 691/2011 on European environmental economic accounts (EEEA) and subsequent amendments. EPEA follow internationally agreed concepts and definitions set out in the SEEA Central Framework (2012), the international statistical standard adopted by the UN Statistical Commission. They present data in a way that is compatible with National Accounts (ESA, 2010).
6.2. Institutional Mandate - data sharing
Not applicable.
7.1. Confidentiality - policy
The Regulation (EC) No 223/2009 of the European Parliament and of the Council of 11 March 2009 on European statistics) applies for EPEA.
7.2. Confidentiality - data treatment
Law on Official Statistics (OG Nos 25/20 and 155/23) The Ordinance on the conditions and manner of use of confidential statistical data for scientific purposes (OG 5/23) Statistical data collected by surveys, according to the Law on Official Statistics (OG Nos 25/20 and 155/23 is confidential and its purpose is restricted exclusively to statistical usage.
8.1. Release calendar
Data are disseminated according to a predefined calendar and are simultaneously available to all users on the pages of Croatian Bureau of statistics (CBS). Data dissemination is based on the State Statistical Office on the basis of the Official Statistics Act (Official Gazette, (OG Nos 25/20 and 155/23) and Annual Implementation Plan of Statistical Activities of the Republic of Croatia for 2023 (Official Gazette No. 35/23).
8.2. Release calendar access
Calendars are publicly available on CBS official site.
The right to information access and the re - use of information is achieved in accordance with the Act on Access to Information (Official Gazette 25/13, 85/15 and 69/22) and the Directives of Directive 2003/98 / EC of the European Parliament and of the Council of 17 November 2003.
According to the Release Date announced in the Publishing Programme and in the Calendar of Statistical Data Issues, publications of the Croatian Bureau of Statistics are released at 11:00 a.m. precisely, both in electronic format and hard copy, thus abiding by the Principle of Timeliness of the European Statistics Code of Practice, i.e. standard daily time set for the release.
Data are disseminated annually.
10.1. Dissemination format - News release
Data are disseminated in electronic form - publication on the website of CBS in the form of first releases and PC AXIS data base.
10.2. Dissemination format - Publications
First release (annual).
10.3. Dissemination format - online database
Data are published in PC Axis database.
10.3.1. Data tables - consultations
Not requested for this metadata collection.
10.4. Dissemination format - microdata access
The conditions under which certain users can have access to microdata are regulated by The Ordinance on the conditions and manner of use of confidential statistical data for scientific purposes (OG 5/23).
10.5. Dissemination format - other
Eurostat database
10.5.1. Metadata - consultations
Not requested for this metadata collection.
10.6. Documentation on methodology
The basic methodological explanations are published within the Statistics in Line and in the PC Axis database.
All relevant information are also available on the Eurostat website.
10.6.1. Metadata completeness - rate
Not requested for this metadata collection.
10.7. Quality management - documentation
The data on quality are stored in database of quality information (DBQI), and the reports on quality are prepared on the bases of this information and will gradually be available on CBS Internet site.
11.1. Quality assurance
The main tool for the systematic quality assessment and quality management is the database on quality information (DBQI). The DBQI has in first stage the Basic analytical tool for comparative analyses of quality indicators and later will contain Advanced analytical tool for comparative analyses of quality indicators.
Data is collected from reliable sources applying high standards regarding the methodology and ensuring a high degree of comparability.
11.2. Quality management - assessment
Data quality can be improved by gathering more sources or making a comparison with data collected by different sources. Some data such as households were estimated based on data from national accounts. We assume that data related to ancillary output has lower quality. Some data were revised to unsure better data quality.
12.1. Relevance - User Needs
Main users are government entities and corporations that need this data in order to plan their business activities.
12.2. Relevance - User Satisfaction
CBS conducted a survey on the satisfaction of users.
The results of the survey are available on the website of the Croatian Bureau of Statistics User satisfaction surveys.
12.3. Completeness
Progres during years was made, data are higher quality now then it was on the first mandatory reporting years. Some revisions were made to make sure that data is of higher quality.
12.3.1. Data completeness - rate
Not requested for this metadata collection.
13.1. Accuracy - overall
Data quality can be improved by gathering more sources or making a comparison with data collected by different sources. Some data such as households were estimated based on data from national accounts. Some data were revised to unsure better data quality.
13.2. Sampling error
EPEA accounts are compiled using a range of primary statistical sources.
Some data calculations are based on survey results, but main data source for EPEA compilation are national accounts. When it comes to survey results, the response rate is around 75% and the non response is rather low and mostly includes small reporting units that dont report significant values on environmental expenditures. Imputation rate is very low and is based on administrative data from Financial reports and previous reporting periods.
13.2.1. Sampling error - indicators
Not requested for this metadata collection.
13.3. Non-sampling error
Not applicable.
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
The Regulation requires Environmental protection expenditure accounts (EPEA) accounts to be provided for the first time in 2015, for reference year 2014. Croatia has transmitted the data to Eurostat on 29 December 2025 covering the years 2014 to 2023 using the CEP classification (whole data series was recalculated).
14.1.1. Time lag - first result
Results sent to Eurostat on 29 December 2025
14.1.2. Time lag - final result
Final results will be available after validation process.
14.2. Punctuality
The data were delivered to Eurostat online for EPEA on 29 December 2025.
14.2.1. Punctuality - delivery and publication
Not requested for this metadata collection.
15.1. Comparability - geographical
Statistical data are comparable with other countries on the grounds that all EU member states use the same methodology.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not requested for this metadata collection.
15.2. Comparability - over time
Reference period 2014 - 2023
15.2.1. Length of comparable time series
EPEA: 2014 - 2023
15.3. Coherence - cross domain
Data are coherent cross domain.
15.3.1. Coherence - sub annual and annual statistics
Not requested for this metadata collection.
15.3.2. Coherence - National Accounts
Main users are government entities and corporations that need this data in order to plan their business activities.
15.4. Coherence - internal
Data are coherent - internal
Costs for production of the EPEA are included in regular staff costs.
17.1. Data revision - policy
The users of statistical data are informed about revision (final data, revised data) on CBS web site.
17.2. Data revision - practice
In order to be coherent with National accounts data for EPEA had to be revised.
Data were revised for previous years (data on GG, Corporations and export-import data).
The reason for this revision is that the national accounts also had a data revision.
Data on EPEA had to be revised accordingly for whole data series.
There was also a revision of the NACE M classification (inclusion of several reporting units that produce research and development activities for CEP 0701+0703+0705+0707+0709
The data for CEPA 4 (CEP 0501) and CEPA 6 (CEP 0502) were revised for the entire data series due to underestimation of the data.
17.2.1. Data revision - average size
Revision was introduced in data from 2018 onwards.
18.1. Source data
For the purpose of compiling Environmental Protection Expenditure Accounts (EPEA) data for the reference year 2024, the Environmental Statistics Unit of the Croatian Bureau of Statistics conducted an annual web-based survey on monetary environmental data. The survey constituted one of the data sources for the EPEA compilation and included several newly introduced products.
The survey is conducted annually and covered approximately 2,000 reporting units, most of which were also included in previous reporting years. The reporting units comprised state bodies and non-profit institutions serving households (NPISH), as well as business entities (corporations) reporting investments and/or expenditures related to environmental protection (EP) services.
In addition to survey data, administrative data sources were used, including national accounts data, COFOG data, and foreign trade statistics, as well as estimates provided by Eurostat.
In particular:
Source data - detailed - General government and NPISH
COFOG 05 is the main data source for compilation of GG and NPISH. But besides COFOG 05, data from the annual survey are also used when compiling GG and NPISH. In order to calculate CEPA classes some adjustments are made, some CEPA classes were determined by ratios from the annual survey while some were determined based on COFOG function classes. Only COFOG 05 was used.
Source data - detailed – Corporations (specialist and ancillary)
Specialist producers of the corporation sector produce environmental protection services as their main activity. Specialist producers can be found in particular in NACE Rev. 2 E divisions 37, 38.1, 38.2 and 39. Specialist producers of the corporation sector include privately and publicly owned corporations. Data are calculated based on National accounts.
An ancillary activity is a supporting activity undertaken within an enterprise in order to create the conditions within which the principal or secondary activities can be carried out. The output of an ancillary activity is not intended for use outside the enterprise.
Ancillary output was reported based on on national accounts estimates.
Source data - detailed - Household
Household data were estimated based on data from national accounts.
Source data - detailed - other macro-economic data (import, export, VAT etc.)
Exports and imports of EP services is based on foreign trade. It was calculated through a CN number, in a way that environmental statistics unit determined EP related products and seperated them from the non-EP related products. Foreign trade statistics data were used as main source. Data could not be produced for all environmental protection (EP) services, as it was not possible to fully identify all EP-related products. In particular, for some products it could not be determined whether they are related to environmental protection within the NACE classification.
VAT and other taxes less subsidies on EP services were estimated based on the variable on total output.
Source data - detailed - national expenditure on environmental protection NEEP
The national expenditure for environmental protection (NEEP) for the general government and NPISH by CEP related to RM activities is automatically calculated on the basis of data provided in the questionnaire. The results of this automatic calculation are used.
Source data - detailed – other information
Transfer data are estimated using data derived from the national accounts.
18.2. Frequency of data collection
Annually
18.3. Data collection
On-line survey consisting of list of products related to environmental protection. Reporting units need to report output, expenditures, investments.
18.4. Data validation
The data are cross-checked across time series and there are some internal checks in the collection of survey data. We do not have validation and plausibility checks in place yet. So far only comparisons with previous years have been made until the input-output tables are fully completed, and then we can develop further verification methods. We also use feedback from Eurostat through validation checks as the main source of verification.
18.5. Data compilation
No other methods used.
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 other 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.
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 Republic of Croatia. 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.
Data quality can be improved by gathering more sources or making a comparison with data collected by different sources. Some data such as households were estimated based on data from national accounts. Some data were revised to unsure better data quality.
Macro economic variables (output, intermediate consumption, investment etc.) are measured in million units of national currency.
No other methods used.
For the purpose of compiling Environmental Protection Expenditure Accounts (EPEA) data for the reference year 2024, the Environmental Statistics Unit of the Croatian Bureau of Statistics conducted an annual web-based survey on monetary environmental data. The survey constituted one of the data sources for the EPEA compilation and included several newly introduced products.
The survey is conducted annually and covered approximately 2,000 reporting units, most of which were also included in previous reporting years. The reporting units comprised state bodies and non-profit institutions serving households (NPISH), as well as business entities (corporations) reporting investments and/or expenditures related to environmental protection (EP) services.
In addition to survey data, administrative data sources were used, including national accounts data, COFOG data, and foreign trade statistics, as well as estimates provided by Eurostat.
In particular:
Source data - detailed - General government and NPISH
COFOG 05 is the main data source for compilation of GG and NPISH. But besides COFOG 05, data from the annual survey are also used when compiling GG and NPISH. In order to calculate CEPA classes some adjustments are made, some CEPA classes were determined by ratios from the annual survey while some were determined based on COFOG function classes. Only COFOG 05 was used.
Source data - detailed – Corporations (specialist and ancillary)
Specialist producers of the corporation sector produce environmental protection services as their main activity. Specialist producers can be found in particular in NACE Rev. 2 E divisions 37, 38.1, 38.2 and 39. Specialist producers of the corporation sector include privately and publicly owned corporations. Data are calculated based on National accounts.
An ancillary activity is a supporting activity undertaken within an enterprise in order to create the conditions within which the principal or secondary activities can be carried out. The output of an ancillary activity is not intended for use outside the enterprise.
Ancillary output was reported based on on national accounts estimates.
Source data - detailed - Household
Household data were estimated based on data from national accounts.
Source data - detailed - other macro-economic data (import, export, VAT etc.)
Exports and imports of EP services is based on foreign trade. It was calculated through a CN number, in a way that environmental statistics unit determined EP related products and seperated them from the non-EP related products. Foreign trade statistics data were used as main source. Data could not be produced for all environmental protection (EP) services, as it was not possible to fully identify all EP-related products. In particular, for some products it could not be determined whether they are related to environmental protection within the NACE classification.
VAT and other taxes less subsidies on EP services were estimated based on the variable on total output.
Source data - detailed - national expenditure on environmental protection NEEP
The national expenditure for environmental protection (NEEP) for the general government and NPISH by CEP related to RM activities is automatically calculated on the basis of data provided in the questionnaire. The results of this automatic calculation are used.
Source data - detailed – other information
Transfer data are estimated using data derived from the national accounts.
Data are disseminated annually.
The Regulation requires Environmental protection expenditure accounts (EPEA) accounts to be provided for the first time in 2015, for reference year 2014. Croatia has transmitted the data to Eurostat on 29 December 2025 covering the years 2014 to 2023 using the CEP classification (whole data series was recalculated).
Statistical data are comparable with other countries on the grounds that all EU member states use the same methodology.
