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 Hungary. 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
2021, 2022, 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.
Employment measured in FTE (full-time equivalent).
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
No data publication if the number of the data providers is below 3. No dataset-specific rules.
8.1. Release calendar
T + 2 years
8.2. Release calendar access
Not applicable
8.3. Release policy - user access
Publication on our website.
Yearly.
10.1. Dissemination format - News release
Not applicable
10.2. Dissemination format - Publications
We published our annual publication called Snapshots – Environment (2024), which contains some EPEA data. URLs for the EPEA-related data (in Hungarian):
Indicators of sustainable development (new HTML platform) – Chapter 3.35 (Environmental expenditures as a percentage of GDP) URL (in Hungarian): Ksh website fenntarthato-fejlodes-indikatorai.
Statistical Yearbook of Hungary, 2024 – 3 tables (Data of environmental investments, NEEP by CEPA, and NEEP by sectors)
Table 15.1.1.34. Environmental protection investments by industry URL: Ksh website.
10.3.1. Data tables - consultations
Not requested for this metadata collection.
10.4. Dissemination format - microdata access
Not applicable.
10.5. Dissemination format - other
Not applicable.
10.5.1. Metadata - consultations
Not requested for this metadata collection.
10.6. Documentation on methodology
Not applicable.
10.6.1. Metadata completeness - rate
Not requested for this metadata collection.
10.7. Quality management - documentation
Not applicable.
11.1. Quality assurance
The colleagues at the respective division of the HCSO helps data providers to fill the questionnaire appropriately and they contact them when they discover inconsistencies or suspect values in the reported data.
11.2. Quality management - assessment
The colleagues at the respective division of the HCSO helps data providers to fill the questionnaire appropriately and they contact them when they discover inconsistencies or suspect values in the reported data.
12.1. Relevance - User Needs
Government and researchers use EPEA data.
12.2. Relevance - User Satisfaction
Every important data is sufficiently covered.
12.3. Completeness
Every important data is sufficiently covered.
12.3.1. Data completeness - rate
Not requested for this metadata collection.
13.1. Accuracy - overall
The colleagues at the respective division of the HCSO helps data providers to fill the questionnaire appropriately and they contact them when they discover inconsistencies or suspect values in the reported data.
13.2. Sampling error
EPEA accounts are compiled using a range of primary statistical sources. The sampling and non-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 accounts are compiled using a range of primary statistical sources. The sampling and 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
Abour 2.5 years after the reference period.
14.1.1. Time lag - first result
Abour 2 years after the reference period.
14.1.2. Time lag - final result
Abour 2.5 years after the reference period.
14.2. Punctuality
The data were delivered to Eurostat on 14 JANUARY 2026. The reporting deadline for EPEA to Eurostat is 31 December.
14.2.1. Punctuality - delivery and publication
Not requested for this metadata collection.
15.1. Comparability - geographical
EPEA accounts are compiled according to harmonised guidelines provided by Eurostat and hence comparable across European countries reporting EPEA accounts to Eurostat.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not requested for this metadata collection.
15.2. Comparability - over time
The data can be compared for the years submitted.
15.2.1. Length of comparable time series
3 years (2021, 2022, 2023).
15.3. Coherence - cross domain
Not applicable.
15.3.1. Coherence - sub annual and annual statistics
Not requested for this metadata collection.
15.3.2. Coherence - National Accounts
A significant part of the questionnaire is based on NA data.
15.4. Coherence - internal
A significant part of the questionnaire is based on NA data.
0.25
17.1. Data revision - policy
Some values for the previous years have been revised. The reason of revisions was the revision of NA data.
17.2. Data revision - practice
Some values for the previous years have been revised. The reason of revisions was the revision of NA data.
17.2.1. Data revision - average size
Minimal.
18.1. Source data
The dedicated annual EPEA survey is used for Table S11_S12 by NACE, S11_S12 NACE C, and S1_S2. COFOG table is used for Table S13_S15, mostly supply and use tables from national accounts (SUT) for Table S11_S12, S14, and S1_S2.
Our annual EPEA survey, questionnaire on "Environmental protection expenditure": Respondents are corporations and organizations: all units report above a certain number of employeed person and in given NACE categories, and under that threshold and in other NACE categories sampling is used. We get data from about 7,000 respondents.
In particular:
Source data - detailed - General government and NPISH
COFOG data from our NA department.
Source data - detailed – Corporations (specialist and ancillary)
Supply and Use Tables from our NA department (with the exclusion of CPA38.3 to get the CEP0401 values).
Source data - detailed - Household
Supply and Use Tables from our NA department (with the exclusion of CPA38.3 to get the CEP0401 values).
Source data - detailed - other macro-economic data (import, export, VAT etc.)
Supply and Use Tables from our NA department (with the exclusion of CPA38.3 to get the CEP0401 values).
Source data - detailed - national expenditure on environmental protection NEEP
Data from our NA department + data from our EPEA-related survey.
Source data - detailed – other information
18.2. Frequency of data collection
Yearly.
18.3. Data collection
On-line survey.
18.4. Data validation
We verify data of our own EPEA survey.
18.5. Data compilation
We use our survey data of the current expenditures related to NACE 84 to split COFOG 05.3 values (pollution abatement) into CEP 01, 0501, and 06 categories. The ratios we used for 2023 data are: 78% of the COFOG 05.3 data goes to CEP 01, 16% of the COFOG 05.3 data goes to CEP 0501, and 6% of the COFOG 05.3 data goes to CEP 06.
We collect data by CEPA categories so we must convert these to the new CEP categories.
18.5.1. Imputation - rate
Not requested for this metadata collection.
18.6. Adjustment
Not requested for this metadata collection.
18.6.1. Seasonal adjustment
Not requested for this metadata collection.
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.
11 March 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 Hungary. 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 colleagues at the respective division of the HCSO helps data providers to fill the questionnaire appropriately and they contact them when they discover inconsistencies or suspect values in the reported data.
Macro economic variables (output, intermediate consumption, investment etc.) are measured in million units of national currency.
Employment measured in FTE (full-time equivalent).
We use our survey data of the current expenditures related to NACE 84 to split COFOG 05.3 values (pollution abatement) into CEP 01, 0501, and 06 categories. The ratios we used for 2023 data are: 78% of the COFOG 05.3 data goes to CEP 01, 16% of the COFOG 05.3 data goes to CEP 0501, and 6% of the COFOG 05.3 data goes to CEP 06.
We collect data by CEPA categories so we must convert these to the new CEP categories.
The dedicated annual EPEA survey is used for Table S11_S12 by NACE, S11_S12 NACE C, and S1_S2. COFOG table is used for Table S13_S15, mostly supply and use tables from national accounts (SUT) for Table S11_S12, S14, and S1_S2.
Our annual EPEA survey, questionnaire on "Environmental protection expenditure": Respondents are corporations and organizations: all units report above a certain number of employeed person and in given NACE categories, and under that threshold and in other NACE categories sampling is used. We get data from about 7,000 respondents.
In particular:
Source data - detailed - General government and NPISH
COFOG data from our NA department.
Source data - detailed – Corporations (specialist and ancillary)
Supply and Use Tables from our NA department (with the exclusion of CPA38.3 to get the CEP0401 values).
Source data - detailed - Household
Supply and Use Tables from our NA department (with the exclusion of CPA38.3 to get the CEP0401 values).
Source data - detailed - other macro-economic data (import, export, VAT etc.)
Supply and Use Tables from our NA department (with the exclusion of CPA38.3 to get the CEP0401 values).
Source data - detailed - national expenditure on environmental protection NEEP
Data from our NA department + data from our EPEA-related survey.
Source data - detailed – other information
Yearly.
Abour 2.5 years after the reference period.
EPEA accounts are compiled according to harmonised guidelines provided by Eurostat and hence comparable across European countries reporting EPEA accounts to Eurostat.
