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 Ireland. 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
The time series of CEP data is 2021-2023.
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
The Central Statistics Offices obtains data from other public authorities for statistical purposes in accordance with Section 30 of the Statistics Act, 1993.
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.
Data provided to the Central Statistics Office is treated as confidential in accordance with part V of the Statistics Act, 1993.
7.2. Confidentiality - data treatment
Traditionally we have applied confidentiality rules in the following order:
There are less than 3 companies in a cell.
One enterprise accounts for 80% of the cell and the company is identifiable.
Two enterprises account for 90% of the cell and the companies are identifiable.
8.1. Release calendar
The date of dissemination of all statistics released by the CSO can be found in the Release Calendar published by the CSO. This calendar is regularly updated.
8.2. Release calendar access
The release calendar can be accessed via the CSO website, www.cso.ie, or directly from this website: Release calendar.
8.3. Release policy - user access
In accordance with Principle 6 of the European Statistics Code of Practice all users of CSO statistics have equal access via the CSO website at the same time of 11 am. The CSO recognises that in very limited circumstances a business need for pre-release access may be substantiated. Any form of pre-release access is a privilege and a strict CSO pre-release access policy is adhered to for these special requests. The full pre-release access policy can be accessed at Release access.
EPEA is not published nationally.
10.1. Dissemination format - News release
Not applicable - EPEA is not published nationally.
10.2. Dissemination format - Publications
Not applicable - EPEA is not published nationally.
10.3. Dissemination format - online database
Not applicable - EPEA is not published nationally
10.3.1. Data tables - consultations
Not requested for this metadata collection.
10.4. Dissemination format - microdata access
Not applicable - EPEA is not published nationally
10.5. Dissemination format - other
Not applicable - EPEA is not published nationally
10.5.1. Metadata - consultations
Not requested for this metadata collection.
10.6. Documentation on methodology
Not applicable - EPEA is not published nationally
10.6.1. Metadata completeness - rate
Not requested for this metadata collection.
10.7. Quality management - documentation
Not applicable - EPEA is not published nationally
11.1. Quality assurance
The CSO avails of an office wide Quality Management Framework (QMF). This framework allows all CSO processes and outputs to meet the required standard as set out in the European Statistics Code of Practice (ESCOP). The QMF foundations are based on establishing the UNECE’s Generic Statistical Business Process Model (GSBPM) as the operating statistical production model to achieve a standardised approach to Quality Management. All and any changes implemented to CSO processes and outputs require adherence to the QMF. See Central Statistics Office (CSO) website for further information on Quality (Methods).
11.2. Quality management - assessment
The results of the new Environmental Expenditure Survey may improve the quality of the EPEA compilation for corporations.
12.1. Relevance - User Needs
Main users are government departments/policymakers, environmental organisations, researchers.
12.2. Relevance - User Satisfaction
No feedback from main users to date.
12.3. Completeness
The submission is compliant with Regulation 691/2011.
The new environmental expenditure survey of enterprises may allow us to report further voluntary variables and to improve the quality of other voluntary and mandatory variables.
12.3.1. Data completeness - rate
Not requested for this metadata collection.
13.1. Accuracy - overall
Transfers data is of very good quality as it is compiled using a bottom-up approach by the Environment Division in the CSO. It is consistent with data in the Environmental Subsidies and Similar Transfers module. We plan to improve Government data by improving our understanding of COFOG tables. We have developed a new environmental expenditure survey (first reference year 2017) to improve the quality of Corporations data.
13.2. Sampling error
Not applicable.
The EPEA compilation is entirely based on other official statistics.
13.2.1. Sampling error - indicators
Not requested for this metadata collection.
13.3. Non-sampling error
Not applicable.
The EPEA compilation is entirely based on other official statistics.
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
First EPEA results are calculated 24 months after the reference period. Final EPEA results are calculated 24 months after the reference period. The data is not disseminated at a national level.
14.1.1. Time lag - first result
24 months
14.1.2. Time lag - final result
24 months
14.2. Punctuality
The data were delivered to Eurostat on 30 12 2025. 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
EU countries follow the same methodology as described in the EPEA Handbook 2017 to compile the EPEA to ensure comparability.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not requested for this metadata collection.
15.2. Comparability - over time
Data can be compared over the 2014-2023 time period.
15.2.1. Length of comparable time series
Not requested for this metadata collection.
15.3. Coherence - cross domain
Assessment has not been carried out.
15.3.1. Coherence - sub annual and annual statistics
Not requested for this metadata collection.
15.3.2. Coherence - National Accounts
The EPEA is coherent with National Accounts e.g. COFOG data are used in the compilation of the EPEA and both EPEA and National Accounts use SBS data as a data source.
15.4. Coherence - internal
The EPEA is internally coherent.
One full-time statistician spends one-quarter of their time on the EPEA module.
17.1. Data revision - policy
Methodology can be revised to follow the best practice recommended by Eurostat. Data may be revised annually to account for any EGSS and National Accounts revisions.
17.2. Data revision - practice
The submitted data is final. Further revisions may occur as better data sources become available or methodological improvements are made. There were revisions to General Governement data in this data collection due to updates to COFOG data.
17.2.1. Data revision - average size
Not requested for this metadata collection.
18.1. Source data
Source data - detailed - General government and NPISH
Based on COFOG 05 data and the detailed budget line data which feeds into the COFOG tables.
Source data - detailed – Corporations (specialist and ancillary)
Compiled using SBS data on environmental protection capital and current expenditure, intermediate consumption, compensation of employees and market output of EP services for CEP 0301, 0401 and 0501. SBS data was used for capital expenditure, intermediate consumption, compensation of employees and market output of EP services for CEP 01, 0502, 0601, 0602, 07, 08.
Source data - detailed - Household
Table S14 (CEP 0301 and 0401) is based on household budget surveys and the consumer price index.
Source data - detailed - other macro-economic data (import, export, VAT etc.)
Table S1_S2 is filled using data on exports from the EGSS module, imports from Supply and Use Tables (SUTs) and a VAT estimate based on household consumption data.
Source data - detailed - national expenditure on environmental protection NEEP
The NEEP is calculated and accepted based on the data in the questionnaire tables, no other data source is used.
Source data - detailed – other information
Transfers data in tables S13_S15, S11_S12, S14, S1_S2 do not use COFOG 05 as a data source and are instead filled directly from the Environmental Subsidies and Similar Transfers (ESST) module allowing for a complete CEP breakdown. The ESST data are compiled using a bottom-up approach by the Environment Division.
See the Central Statistics Office (CSO) website linked above for further information on these two surveys.
18.4. Data validation
The EPEA is compiled using official national statistics which have been quality checked and published.
18.5. Data compilation
See 18.3.
18.5.1. Imputation - rate
Not requested for this metadata collection.
18.6. Adjustment
Not applicable
18.6.1. Seasonal adjustment
Not requested for this metadata collection.
No further comments.
Environmental protection expenditure accounts (EPEA) describe transactions related to preventing, reducing and eliminating pollution and any other degradation of the environment. The main aggregate resulting from EPEA is national expenditure on environmental protection (NEEP), which measures the resources dedicated by resident businesses, households and government to protecting the natural environment. This aggregate covers uses of environmental protection services, investment (gross fixed capital formation) for environmental protection activities, and net transfers to the rest of the world for environmental protection. Countries are required to report on: output, consumption, imports and exports of environmental protection services, investment (gross fixed capital formation and acquisitions less disposals of non-produced non-financial assets) for the production of EP services, transfers for environmental protection.
31 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 Ireland. 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.
Transfers data is of very good quality as it is compiled using a bottom-up approach by the Environment Division in the CSO. It is consistent with data in the Environmental Subsidies and Similar Transfers module. We plan to improve Government data by improving our understanding of COFOG tables. We have developed a new environmental expenditure survey (first reference year 2017) to improve the quality of Corporations data.
Macro economic variables (output, intermediate consumption, investment etc.) are measured in million units of national currency.
See 18.3.
Source data - detailed - General government and NPISH
Based on COFOG 05 data and the detailed budget line data which feeds into the COFOG tables.
Source data - detailed – Corporations (specialist and ancillary)
Compiled using SBS data on environmental protection capital and current expenditure, intermediate consumption, compensation of employees and market output of EP services for CEP 0301, 0401 and 0501. SBS data was used for capital expenditure, intermediate consumption, compensation of employees and market output of EP services for CEP 01, 0502, 0601, 0602, 07, 08.
Source data - detailed - Household
Table S14 (CEP 0301 and 0401) is based on household budget surveys and the consumer price index.
Source data - detailed - other macro-economic data (import, export, VAT etc.)
Table S1_S2 is filled using data on exports from the EGSS module, imports from Supply and Use Tables (SUTs) and a VAT estimate based on household consumption data.
Source data - detailed - national expenditure on environmental protection NEEP
The NEEP is calculated and accepted based on the data in the questionnaire tables, no other data source is used.
Source data - detailed – other information
Transfers data in tables S13_S15, S11_S12, S14, S1_S2 do not use COFOG 05 as a data source and are instead filled directly from the Environmental Subsidies and Similar Transfers (ESST) module allowing for a complete CEP breakdown. The ESST data are compiled using a bottom-up approach by the Environment Division.
EPEA is not published nationally.
First EPEA results are calculated 24 months after the reference period. Final EPEA results are calculated 24 months after the reference period. The data is not disseminated at a national level.
EU countries follow the same methodology as described in the EPEA Handbook 2017 to compile the EPEA to ensure comparability.
Data can be compared over the 2014-2023 time period.
