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 Lithuania. 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
From 2010 to 2022, data were classified according to the CEPA 2000 classification; from 2023 onwards, according to the CEP classification.
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.
In the process of statistical data collection, processing and analysis and dissemination of statistical information, the State Data Agency fully guarantees confidentiality of the data submitted by respondents (households, enterprises, institutions, organisations and other statistical units), as defined in the Confidentiality policy guidelines of the State Data Agency.
7.2. Confidentiality - data treatment
Statistical Disclosure Control Manual (only in Lithuanian), approved by Order No DĮ-29 of 19 January 2024 of the Director General of the State Data Agency;
The State Data Governance Information System Data Security Regulations and Rules for the Secure Management of Electronic Information in the State Data Governance Information System, approved by Order No DĮ-163 of 20 August 2024 of the Director General of the State Data Agency.
8.1. Release calendar
Statistical information is published on the Official Statistics Portal according to the Official Statistics Calendar.
Statistical information is prepared and disseminated under the principle of impartiality and objectivity, i.e. in a systematic, reliable and unbiased manner, following professional and ethical standards (the European Statistics Code of Practice), and the policies and practices followed are transparent to users and survey respondents.
All users have equal access to statistical information. All statistical information is published at the same time – at 9 a.m. on the day of publication of statistical information as indicated in the calendar on the Official Statistics Portal. Relevant statistical information is sent automatically to news subscribers.
The President and Prime Minister of the Republic of Lithuania, their advisers, the Ministers of Finance, Economy and Innovation, as well as Social Security and Labour of the Republic of Lithuania or their authorized persons, as well as, in exceptional cases, external experts and researchers have the right to receive early statistical information. The specified persons are entitled to receive statistical reports on GDP, inflation, employment and unemployment and other particularly relevant statistical reports one day prior to the publication of this statistical information on the Official Statistics Portal. Before exercising the right of early receipt of statistical information, a person shall sign an undertaking not to disseminate the statistical information received before it has been officially published.
Statistical information is published following the Official Statistics Dissemination Policy Guidelines and the Rules for Information Dissemination and Communication of the State Data Agency, approved by Order No DĮ-221 of 14 October 2025 of the Director General of the State Data Agency.
Annual.
10.1. Dissemination format - News release
News releases are not prepared.
10.2. Dissemination format - Publications
Statistical information is not published in publications.
10.3. Dissemination format - online database
Statistical indicators are published in the Database of Indicators (Environmental protection and energy -> Environmental protection -> Environmental protection expenditure accounts).
The Indicators Database page is for viewing and analyzing statistical information. For more information on the Indicators Database, see the Indicators Database User Guide.
Statistical information can also be provided upon individual requests (more information is available on the Official Statistics Portal, in the section Services).
10.5.1. Metadata - consultations
Not requested for this metadata collection.
10.6. Documentation on methodology
Methodological documents are published on the Official Statistics Portal in the section Environment.
In 2007, a quality management system, conforming to the requirements of the international quality management system standard ISO 9001, was introduced at the State Data Agency. Main trends in activity of the State Data Agency aimed at quality management and continuous development in the institution are established in the Quality Policy.
Monitoring of the quality indicators of statistical processes and their results and self-evaluation of statistical survey managers is regularly carried out in order to identify areas which need improvement and to promptly eliminate shortcomings.
More information on assurance of quality of statistical information and its preparation is published in the Quality Management section on the State Data Agency website.
In 2007, a quality management system, conforming to the requirements of the international quality management system standard ISO 9001, was introduced at the State Data Agency. Main trends in activity of the State Data Agency aimed at quality management and continuous development in the institution are established in the Quality Policy.
Monitoring of the quality indicators of statistical processes and their results and self-evaluation of statistical survey managers is regularly carried out in order to identify areas which need improvement and to promptly eliminate shortcomings.
More information on assurance of quality of statistical information and its preparation is published in the Quality Management section on the State Data Agency website.
11.2. Quality management - assessment
Data quality is in line with the principles of accuracy and reliability, timeliness and punctuality, coherence and compatibility. The variables are calculated using aggregated data from statistical surveys regulated by the EU and national legislation and meeting respective quality requirements, information from other institutions producing official statistics, administrative data.
12.1. Relevance - User Needs
The main users of statistical information are State authorities and agencies, international organisations, the media, research and business communities, students, whose needs are satisfied without a breach of the confidentiality principle. Data on Environmental goods and services sector accounts are important for meeting policy priorities in the areas of green growth and resource efficiency.
12.2. Relevance - User Satisfaction
The State Data Agency attaches great importance to strengthening relations with users. Users are given the opportunity to test questionnaires, submit their suggestions and requests via email and online, and regular meetings and training sessions with users are organized.
12.3. Completeness
Indicators established by the legislation and their components are published.
12.3.1. Data completeness - rate
Not requested for this metadata collection.
13.1. Accuracy - overall
The survey is based on administrative sources. The quality of administrative data is ensured by searching for out-standing, missing, duplicate values, analyzing the obtained results and, if necessary, editing the data.
13.2. Sampling error
No sampling is required for the compilation of Environmental protection expenditure accounts.
13.2.1. Sampling error - indicators
Not requested for this metadata collection.
13.3. Non-sampling error
Non-sampling errors are not counted. The accuracy of statistics depends on the quality of administrative sources. Efforts are being made to reduce non-sampling errors through continuous improvement of the methods used.
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
Statistical information is published in 24 months after the end of the reference period.
14.1.1. Time lag - first result
Not requested for this metadata collection.
14.1.2. Time lag - final result
Not requested for this metadata collection.
14.2. Punctuality
The data were delivered to Eurostat on 18 December 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
Statistical information is comparable across the EU.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not requested for this metadata collection.
15.2. Comparability - over time
The data is comparable.
15.2.1. Length of comparable time series
Not requested for this metadata collection.
15.3. Coherence - cross domain
Environmental protection expenditure accounts are consistent with the respective indicators based on the System of National Accounts (SNA 2008) and the European System of Accounts (ESA 2010).
15.3.1. Coherence - sub annual and annual statistics
Not requested for this metadata collection.
15.3.2. Coherence - National Accounts
Environmental protection expenditure accounts are consistent with the respective indicators based on the System of National Accounts (SNA 2008) and the European System of Accounts (ESA 2010).
15.4. Coherence - internal
Not requested for this metadata collection.
Environmental expenditure accounts are compiled using the aggregated data of the Environmental protection expenditure survey, general government finance statistics, national accounts data, structural business statistics, data of the Ministry of Finance of the Republic of Lithuania. No additional surveys are performed and there is no statistical response burden for respondents.
12,1 thousand euros were allocated for the preparation of environmental expenditure accounts in the year 2025.
Data for corporations' sector for CEP0301 and CEP0401 were updated according SUT2022 instead of SUT2021 used in previuos year.
17.2.1. Data revision - average size
Not requested for this metadata collection.
18.1. Source data
Source data - detailed - General government and NPISH
Government finance statistics, national accounts data, data of the Ministry of Finance of the Republic of Lithuania.
COFOG function 05 data is used for CEP purposes. The Eurostat’s recommendations on correspondence between different COFOG transactions were followed. GG expenditures on protection against radiation were found in COFOG GF0403.
Regarding the data for EPS_P2, the COFOG data of GF05 is allocated to EPS_P2_EXT following consultations with the General Government Statistics Division, as expenditures are recorded using the transaction-by-transaction method.
The assumption that all expenditure from GF0503 go to CEP01 was made.
Source data - detailed – Corporations (specialist and ancillary)
Environmental Protection Expenditure Survey, National accounts data (SUT).
EGSS for market output and compensations of employees for CEP01, CEP0301, CEP0401.
Source data - detailed - Household
National accounts data (SUT)
Source data - detailed - other macro-economic data (import, export, VAT etc.)
National accounts data (SUT). According to foreign trade data, from 2021 the largest share of imports in division E38 originates from activity E38.3. The data for 2022 were adjusted accordingly based on the SUT2022 results. CPA 38.3 is excluded from import and export.
Source data - detailed - national expenditure on environmental protection NEEP
Automatic calculations in questionnaire.
18.2. Frequency of data collection
Annual.
18.3. Data collection
Statistical information is received by a secure data transmission channel from other institutions and other divisions of the State Data Agency
18.4. Data validation
The validation of statistical indicators is carried out by the State Data Agency. The results are analysed and compared with the results for the previous year. Additional quality control is carried out by Eurostat.
18.5. Data compilation
The variables are calculated in several stages.
The variables of market and ancillary activities are obtained by combining environmental protection expenditure survey data with statistical data obtained from other divisions of Statistics Lithuania and aggregating them. To compile non-market activity variables, government finance and national accounts macrodata are used.
18.5.1. Imputation - rate
Not requested for this metadata collection.
18.6. Adjustment
Influence of seasons and working days on the indicator is not checked.
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.
5 February 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 Lithuania. 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 survey is based on administrative sources. The quality of administrative data is ensured by searching for out-standing, missing, duplicate values, analyzing the obtained results and, if necessary, editing the data.
Macro economic variables (output, intermediate consumption, investment etc.) are measured in million units of national currency.
The variables are calculated in several stages.
The variables of market and ancillary activities are obtained by combining environmental protection expenditure survey data with statistical data obtained from other divisions of Statistics Lithuania and aggregating them. To compile non-market activity variables, government finance and national accounts macrodata are used.
Source data - detailed - General government and NPISH
Government finance statistics, national accounts data, data of the Ministry of Finance of the Republic of Lithuania.
COFOG function 05 data is used for CEP purposes. The Eurostat’s recommendations on correspondence between different COFOG transactions were followed. GG expenditures on protection against radiation were found in COFOG GF0403.
Regarding the data for EPS_P2, the COFOG data of GF05 is allocated to EPS_P2_EXT following consultations with the General Government Statistics Division, as expenditures are recorded using the transaction-by-transaction method.
The assumption that all expenditure from GF0503 go to CEP01 was made.
Source data - detailed – Corporations (specialist and ancillary)
Environmental Protection Expenditure Survey, National accounts data (SUT).
EGSS for market output and compensations of employees for CEP01, CEP0301, CEP0401.
Source data - detailed - Household
National accounts data (SUT)
Source data - detailed - other macro-economic data (import, export, VAT etc.)
National accounts data (SUT). According to foreign trade data, from 2021 the largest share of imports in division E38 originates from activity E38.3. The data for 2022 were adjusted accordingly based on the SUT2022 results. CPA 38.3 is excluded from import and export.
Source data - detailed - national expenditure on environmental protection NEEP
Automatic calculations in questionnaire.
Annual.
Statistical information is published in 24 months after the end of the reference period.
Statistical information is comparable across the EU.
