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.
National Institute for Statistics and Economic Studies (STATEC) (Luxembourg)
1.2. Contact organisation unit
Thematic accounts
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
Bâtiment Twist
12, boulevard du Jazz L-4370 Belvaux
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
23 December 2025
2.2. Metadata last posted
23 December 2025
2.3. Metadata last update
23 December 2025
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
Council Regulation (EEC) No 696/93 of 15 March 1993 on the statistical units for the observation and analysis of the production system in the Community describes the different statistical units of the production system.
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 Luxembourg. 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
2008-2023
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
Data is shared according to the schedule adopted by STATEC
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.
A data is confidential if the NACE has less than 4 companies or if a company is dominant. Primary and secondary confidentialities are defined if necessary.
7.2. Confidentiality - data treatment
Confidential data are flagged as confidential. These data are not published.
National production of environmental protection services by function and economic characteristics
National expenditure on environmental protection by function and type of expenditure
Environmental protection expenditure accounts of private sector
Environmental protection expenditure accounts of public sector
10.4. Dissemination format - microdata access
microdata are not accessible for confidentiality reasons
10.5. Dissemination format - other
Not applicable
10.5.1. Metadata - consultations
Not requested for this metadata collection.
10.6. Documentation on methodology
Not available.
10.6.1. Metadata completeness - rate
complete
10.7. Quality management - documentation
Not available
11.1. Quality assurance
Quality of EPEA accounts data is assured by strict application of ESA 2010 concepts and by applying the guidelines of the ESS handbook for quality reports.
Quality aspects are reported to Eurostat via the Euro-SDMX metadata structure (ESMS) templates. EPEA accounts are implemented and reported on a mandatory basis .
11.2. Quality management - assessment
Quality is assured via a number of verifications integrated in the production process, such as: preliminary data sources checks, consistency with national accounts. Time series plausibility is also checked.
12.1. Relevance - User Needs
EPEA data can be used for a variety of purposes, for example:
assess how much is spent on environmental protection and to what extent environmental protection expenditure (total, by general government, etc.) impacts on total economic expenditure
analyse the environmental protection expenditure and its financing by institutional sector and thus provide a picture of the distribution of the efforts across the various sectors of the economy
present the level and composition of the efforts that countries or economic sectors make for environmental protection in the various domains
analyse if the various users entirely bear the cost for the purchase of the environmental goods and services they use, or are the costs in part borne by other institutional sectors
as a basis for descriptions of the market for environmental goods and services. Expenditure related to environmental protection is also an opportunity for the creation of new markets for goods and services to protect the environment stimulating the development of a greener economy
12.2. Relevance - User Satisfaction
user satisfaction not assessed
12.3. Completeness
All mandatory years and all mandatory variables are reported.
Statistics for table 'S11_S12 EPEA' - other corporations (the part covering producers of ancillary EP services), table 'S11_S12 by NACE' and table 'S11_S12 NACE C' are not available for the period 2008-2021. Luxembourg has a derogation in accordance with Section 5, point 1 of Annex IV of Regulation(EU) 691/2011("Member States where the total amount of the turnover or the number of persons employed in one or more of these NACE breakdowns represents less than 1 % of the Union total do not need to provide data for those NACE breakdowns"). The derogation specifically refers to the following NACE Rev. 2 breakdowns: B, C10-C12, C17, C19-20, C21-23, C24, C25-30, together (C13-16) + C18 + C31-33, D and Division 36.
Starting with the 2025 data collection an attempt to estimate the ancillary EP services was made and data were reported for the years 2022-2023.
In addition, we are already reporting figures for some voluntary variables.
12.3.1. Data completeness - rate
All mandatory years and all mandatory variables are reported.
Statistics for table 'S11_S12 EPEA' - other corporations (the part covering producers of ancillary EP services), table 'S11_S12 by NACE' and table 'S11_S12 NACE C' are not available for the period 2008-2021. Luxembourg has a derogation in accordance with Section 5, point 1 of Annex IV of Regulation(EU) 691/2011("Member States where the total amount of the turnover or the number of persons employed in one or more of these NACE breakdowns represents less than 1 % of the Union total do not need to provide data for those NACE breakdowns"). The derogation specifically refers to the following NACE Rev. 2 breakdowns: B, C10-C12, C17, C19-20, C21-23, C24, C25-30, together (C13-16) + C18 + C31-33, D and Division 36.
Starting with the 2025 data collection an attempt to estimate the ancillary EP services was made and data were reported for the years 2022-2023.
In addition, we are already reporting figures for some voluntary variables.
13.1. Accuracy - overall
There are no specific quality issue related to accuracy to be highlighted. Data are considered accurate.
The main difficulty is, during survey, for companies to correctly identify environmental products and if activities are not fully 100% environmental, to estimate a correct share
13.2. Sampling error
EPEA accounts are compiled using a range of primary statistical sources. The survey used for both EGSS/ EPEA is exhaustive for NACE C.
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 survey used for both EGSS/ EPEA is exhaustive for NACE C.
13.3.1. Coverage error
Not applicable
13.3.1.1. Over-coverage - rate
Not applicable
13.3.1.2. Common units - proportion
Not applicable
13.3.2. Measurement error
Not applicable
13.3.3. Non response error
Not applicable
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
Final results are available 24 months after reference period
14.1.1. Time lag - first result
24 months after reference period
14.1.2. Time lag - final result
24 months after reference period
14.2. Punctuality
The data were delivered to Eurostat on 23 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
The comparability is insured by the application of common definitions (System of Environmental-Economic Accounting Central Framework SEEA CF, European System of Accounts ESA 2010, EPEA handbook)
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable
15.2. Comparability - over time
EPEA statistics are comparable for the entire reporting period 2008-2023.
15.2.1. Length of comparable time series
The length of the comparable time series is 2008-2023.
15.3. Coherence - cross domain
Data are fully coherent with national accounts and with the EGSS and ESST.
The comparison of EPEA transfers data for General Government and NPISH (S13_S15) with COFOG division 05 need to be perform by considering EPEA transfers from both CEP01 & CEP0201. This is because the classification CEP has evolved at different peace than the COFOG classification. In this context and according to the rules in place, it is quite often that transfers belonging to CEP0201 are accounted for in COFOG 05.3. This is one of the points identified as needed to be clarified in the context of the COFOG revision, under which, it is proposed to include a breakdown of renewable/non-renewable energy in 05.3 (Pollution abatement).
When comparing EPEA transfers data from table 1 (S13-15) with COFOG division 05 (transfers), it is important to know that COFOG statistics include transfers towards the NPISH S15, while EPEA transfers reported in table S13-15 exclude transfers towards S15.
Regarding variable P51G_NP, a comparison of EPEA investments in table S13-15 with COFOG classes from division 05, data could lead to differences (especially CEP0401 and CEP0502) because on one hand, EPEA includes in table S13-S15 also the investments of the NPISH (S15), and on the other hand, COFOG statistics does not include the investments made by the NPISH (S15).
In the case of P51G_NP, for CEP0301, differences between EPEA and COFOG statistics could occur due to the treatment of investments of the local government, which is considered as an investment of the specialized producers (NACE E37).
15.3.1. Coherence - sub annual and annual statistics
Not applicable
15.3.2. Coherence - National Accounts
There is no automatic procedure to verify consistency between EPEA and NA. However, we use NA sources and therefore data are by default coherent.
15.4. Coherence - internal
Data are fully coherent with national accounts and with the EGSS and ESST.
0,5 FTE is necessary to compile EPEA
17.1. Data revision - policy
Routine revisions are revisions carried out during the annual compilation process. Statistics could be slightly different from the previous campaign due to update in data sources (mainly t-1 and t-2, but also possible for t-3 and t-4) . These types of revisions are published at the end of compilation campaign and in the same time as the dissemination of the new results (year t-2). They are highlighted in the reporting to Eurostat via footnotes or directly in the Quality Report.
Exceptional revisions are revisions carried out as a result of major changes in data sources( e.g. benchmark revisions in national accounts), classifications, methodology or identification of errors. In the case of errors corrections, exceptional revisions are published anytime and directly after the correction of the error. In the case of benchmark revisions, data revisions are published at the end of compilation campaign and in the same time as the dissemination of the new results (year t-2).
17.2. Data revision - practice
Revisions performed in 2023:
In 2023, following the relaunch of the survey 2022 carried out in 2023, we have slightly revised historical data.
Also in 2023, we have also slightly enlarged the scope of NACE S, by including associations with environmental purpose as identified in the social economy satellite accounts.
Revisions performed in 2025:
In 2025, following the EGSS survey we carried out, we have revised the reference year 2022 and slightly revised historical data
Implementation of the new CEP classification
If other revisions occur, they are linked with the revision of the source data.
17.2.1. Data revision - average size
not estimated
18.1. Source data
Source data - detailed - General government and NPISH
Table S13_S15 - General government and non-profit institutions serving households (NPISH): public government accounts for CEP 01 to 08. Balance sheet and Social economy satellite accounts for NPISH for CEP0502 and 08. Environmental transfers modules for CEP01 to 08.
Source data - detailed – Corporations (specialist and ancillary)
Table S11_S12 - Corporations: national accounts and results from the EGSS survey for CEP 01 to 08 relevant for environmental protection. Environmental transfers modules for CEP 01 to 08.
Tables S11_S12 by NACE other corporations (also covering producers of ancillary EP services) - details per NACE and S11_S12 NACE C - other corporations - details for NACE C manufacturing: no compilation (derogation) for 2008-2021. For 2022-2023 the source is the EGSS survey for CEP 01 to 08 relevant for environmental protection
Source data - detailed - Household
Table S14 - Households: public government accounts (CEP 0301, 0401 and 08). Environmental transfers modules for CEP 01 to 08.
Source data - detailed - other macro-economic data (import, export, VAT etc.)
Table S1_S2 - Total economy and rest of the world: national accounts (exports CEP 01 to 08; imports CEP 0301,0401 and 08). Environmental transfers modules for CEP 01 to 08. Exports and imports of EP services are estimated based on national accounts data, as well as based on the EGSS survey data.
Source data - detailed - national expenditure on environmental protection NEEP
For reference years starting with 2022, NEEP is calculated based on the automatic formula embedded in the EPEA questionnaire.
For reference years prior to 2022, NEEP is calculated following the formula used by Eurostat, under the assumption of insignificant ancillary activities.
Source data - detailed – other information
18.2. Frequency of data collection
Administrative data are collected annually.
Survey data are generally collected every three years.
18.3. Data collection
Every three years, an online survey is conducted for NACE C and NACE M.
For NACE C, the survey is organised in two stages:
step 1: companies are contacted by phone to identify if they manufacture EGSS products step 2: if step 1 is positive, an invitation to fill in the online questionnaire is sent
For NACE M, an exhaustive survey is organised for companies that have already responded with relevant environmental products since 2011. In addition, a stratified sample (based on number of employees) is taken for the remaining enterprises and invitation to fill in the online questionnaire is sent.
18.4. Data validation
Data sources used for compiling EPEA are checked and validated inside the production units.
In addition, we perform and document plausibility checks for the time series evolution; consistency of totals is also verified.
For the EGSS survey, to ensure the quality of responses received, two analysis are applied: comparison with answers sent during previous survey & comparison with data from business register. If data seems inconsistent, a direct contact with company is taken.
18.5. Data compilation
EPEA is compiled in an automatized process, integrated with the EGSS.
The various indicators compiled for EPEA are withdrawn from the mentioned sources in point 18.1 and processed by environmental domain, year, institutional sector, and by NACE.
Data are aggregated at the end of the process for the purposes of filling in the EPEA questionnaire.
18.5.1. Imputation - rate
Not requested for this metadata collection.
18.6. Adjustment
No adjustment
18.6.1. Seasonal adjustment
Not applicable
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.
23 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.
Council Regulation (EEC) No 696/93 of 15 March 1993 on the statistical units for the observation and analysis of the production system in the Community describes the different statistical units of the production system.
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 Luxembourg. 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.
There are no specific quality issue related to accuracy to be highlighted. Data are considered accurate.
The main difficulty is, during survey, for companies to correctly identify environmental products and if activities are not fully 100% environmental, to estimate a correct share
Macro economic variables (output, intermediate consumption, investment etc.) are measured in million units of national currency.
EPEA is compiled in an automatized process, integrated with the EGSS.
The various indicators compiled for EPEA are withdrawn from the mentioned sources in point 18.1 and processed by environmental domain, year, institutional sector, and by NACE.
Data are aggregated at the end of the process for the purposes of filling in the EPEA questionnaire.
Source data - detailed - General government and NPISH
Table S13_S15 - General government and non-profit institutions serving households (NPISH): public government accounts for CEP 01 to 08. Balance sheet and Social economy satellite accounts for NPISH for CEP0502 and 08. Environmental transfers modules for CEP01 to 08.
Source data - detailed – Corporations (specialist and ancillary)
Table S11_S12 - Corporations: national accounts and results from the EGSS survey for CEP 01 to 08 relevant for environmental protection. Environmental transfers modules for CEP 01 to 08.
Tables S11_S12 by NACE other corporations (also covering producers of ancillary EP services) - details per NACE and S11_S12 NACE C - other corporations - details for NACE C manufacturing: no compilation (derogation) for 2008-2021. For 2022-2023 the source is the EGSS survey for CEP 01 to 08 relevant for environmental protection
Source data - detailed - Household
Table S14 - Households: public government accounts (CEP 0301, 0401 and 08). Environmental transfers modules for CEP 01 to 08.
Source data - detailed - other macro-economic data (import, export, VAT etc.)
Table S1_S2 - Total economy and rest of the world: national accounts (exports CEP 01 to 08; imports CEP 0301,0401 and 08). Environmental transfers modules for CEP 01 to 08. Exports and imports of EP services are estimated based on national accounts data, as well as based on the EGSS survey data.
Source data - detailed - national expenditure on environmental protection NEEP
For reference years starting with 2022, NEEP is calculated based on the automatic formula embedded in the EPEA questionnaire.
For reference years prior to 2022, NEEP is calculated following the formula used by Eurostat, under the assumption of insignificant ancillary activities.
Source data - detailed – other information
Yearly
Final results are available 24 months after reference period
The comparability is insured by the application of common definitions (System of Environmental-Economic Accounting Central Framework SEEA CF, European System of Accounts ESA 2010, EPEA handbook)
EPEA statistics are comparable for the entire reporting period 2008-2023.
