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.
Environment Statistics Data Processing Section, Environment Statistics Department
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
Central Statistical Bureau of Latvia, Lāčplēša iela 1, Rīga, LV-1001
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
29 December 2025
2.2. Metadata last posted
29 December 2025
2.3. Metadata last update
29 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
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 Latvia. The reference area is the economic territory as defined in the European System of Accounts (ESA 2010). A unit is said to be a resident unit of a country when it has its centre of economic interest in the economic territory of that country, that is, when it engages for an extended period (1 year or more) in economic activities in that territory.
3.8. Coverage - Time
2014-2023
3.9. Base period
Not requested for this metadata collection.
Macro economic variables (output, intermediate consumption, investment etc.) are measured in million units of national currency.
The reference period for EPEA data is the calendar year.
6.1. Institutional Mandate - legal acts and other agreements
EPEA accounts are compiled and reported in accordance with Regulation (EU) No. 691/2011 on European environmental economic accounts (EEEA) and subsequent amendments. EPEA follow internationally agreed concepts and definitions set out in the SEEA Central Framework (2012), the international statistical standard adopted by the UN Statistical Commission. They present data in a way that is compatible with National Accounts (ESA, 2010).
6.2. Institutional Mandate - data sharing
Not applicable.
7.1. Confidentiality - policy
At EU level: The Regulation (EC) No 223/2009 of the European Parliament and of the Council of 11 March 2009 on European statistics) applies for EPEA.
At national level: Statistics Law (in force since 4 June 2015), Section 17.
7.2. Confidentiality - data treatment
Published data should not allow identification of single consumers.
Central Statistical Bureau of Latvia (CSB) does not disclose the data which by their nature might be subject to commercial confidentiality. Pursuant to the requirements of national legislation, Section 17 of the Statistics Law, Section 5 and 16 of the Freedom of Information Law and in accordance with the item 5 of the CSB Quality Guidelines, CSB provides confidentiality and protection of information given by respondents, as well as individual information received from other sources.
The statistics is published in accordance with the Statistics Law and the European Statistics Code of Practice, respecting the professional independence and aimed at objectivity, transparency and equal treatment of all consumers. The statistical information published by the CSB is accessible to all data users at the same time and under the same conditions.
All quality documentation of Latvian official statistics and CSB is available on the CSB website in the section Documents – National Statistical System of Latvia –Quality assurance framework. The section includes, e.g., Quality Policy of CSB, Statistical Dissemination Policy, Revision Policy, Quality Policy of the National Statistical System of Latvia, Memorandum of Understanding for Implementation of Quality Policy of the NSS of Latvia.
11.1. Quality assurance
On 29 November 2018, CSB gained ISO 9001:2015 standard certificate “Quality Management Systems – Requirements”. The certification refers to the production of official statistics – planning, data acquisition, processing, analysis, and dissemination.
11.2. Quality management - assessment
Overall data quality is good.
12.1. Relevance - User Needs
Not applicable
12.2. Relevance - User Satisfaction
Not applicable
12.3. Completeness
Not applicable
12.3.1. Data completeness - rate
Not requested for this metadata collection.
13.1. Accuracy - overall
Data is derived directly from survey "1-VA" ("Report on the Use of Resources for the Protection of Natural Resources and for Environmental Protection in 202X"), from National Accounts or other official statistics.
13.2. Sampling error
EPEA accounts are compiled using a range of primary statistical sources.
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.
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
24 month
14.1.1. Time lag - first result
First results are calculated 7 month after reference period.
14.1.2. Time lag - final result
Final results are ready 24 month after. Disseminated data are 26 month after reference period.
14.2. Punctuality
The data were delivered to Eurostat on 29 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
Not applicable
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not requested for this metadata collection.
15.2. Comparability - over time
The overall data in the time series are calculated based on the same methodology and are largely comparable. CEPA3 export data (P6) for 2020 / CEP 0401 for 2021-2023 cannot be compared with 2019 and earlier years due to a slight methodological change.
15.2.1. Length of comparable time series
Not requested for this metadata collection.
15.3. Coherence - cross domain
Environmental protection expenditure accounts have the same system boundaries as European System of Accounts (ESA).
This ensures a high level of coherence with the core national accounts.
We use data from EPEA for EGSS output tables about ancillary output, general government (NACE84) market and nonmarket output.
15.3.1. Coherence - sub annual and annual statistics
Not requested for this metadata collection.
15.3.2. Coherence - National Accounts
We use data from national accounts-Cofog data, SUT and update our estimations after data are revised in national accounts.
15.4. Coherence - internal
Country-reported data is internally consistent, meaning totals match the sum of their components. Discrepancies where totals exceed component sums can be attributed to data unavailability.
0.12 full-time equivalents work in the production of EPEA
17.1. Data revision - policy
If errors are found then the data are corrected. Also when National accounts revised their data, we revised data also accordingly.
17.2. Data revision - practice
The availability of new source data or or revised national accounts data or calculation error are the main reasons for revisions.
17.2.1. Data revision - average size
Not requested for this metadata collection.
18.1. Source data
We base data on supply table and information from survey on environmental expenditures. Foreign trade provide data about exports and imports of NACE 37, 38.1, 38.2, 38.3. Data source for VAT and other taxes less subsidies on EP services are supply table. Data on taxes less subsidies were distributed by CEP0301 and CEP0401 by applying share of CEP categories from market output.
In particular:
Data sources for General Government and NPISH are reports on Expenditure of General Government by Function by sub-sectors, Consolidated Financial Statements of the Republic of Latvia, and local government budget execution reports.
Data sources for Corporations calculations include National Accounts Supply and Use Tables and data from the survey on environmental protection expenditure for waste and wastewater management companies. We used the combined approach that means combination of data from supply and use tables and data from survey on environmental expenditure for the companies of waste and waste-water management.
The data source for the Household sector is National Accounts use table.
Macro economic data: Data source for imports and exports of EP services is foreign trade statistics, specifically "EU trade since 2002 by CPA 2.2." The value of imports and exports of goods (CPA 38.3) is not included, consistently with EPEA methodology.
Neep data is aligned with automatically calculated results.
18.2. Frequency of data collection
Data are collected on an annual basis.
18.3. Data collection
Data are collected from internal databases from other survey on enterprise level. National accounts data are collected from official statistical portal.
18.4. Data validation
We check data while collecting data on environmental expenditure survey, also we compare data from government expenditure statistics by cofog with budget analyses and information of “Environmental investment report” done by Ministry of Environmental protection and development. Information about projects carried out helped to allocates receivers of transfers.
18.5. Data compilation
Calculations of corporation data: We base data on supply table and information from survey on environmental expenditures. We used the combined approach that means combination of data from supply and use tables and data from survey on environmental expenditure for the companies of waste and waste-water management. Data on specialist producers and corporations other than specialist producers is obtained from the “1-va” survey and SUT
Calculations for general government and non-profit institutions serving households (NPISH): data are based on government expenditure statistics by COFOG 05 and Budget analyses of different government institutions.
Calculations for other macro economic data (trade, VAT etc.): Data source for imports and exports of EP services is foreign trade statistics. Foreign trade provide data about exports and imports of NACE 37, 38.1, 38.2, 38.3. Data source for VAT and other taxes less subsidies on EP services are supply table. Data on taxes less subsidies were distributed by CEP0301 and CEP0401 by applying share of CEP categories from market output.
Calculations for households: National aacounts use table is data source.
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.
29 December 2025
The construction of the EPEA closely follows the concepts, definitions and accounting rules of the core national accounts. The SEEA-CF 2012 (section 4.2) identifies environmental protection activities as those activities whose primary purpose is the prevention, reduction and elimination of pollution and other forms of degradation of the environment. These activities include, but are not limited to, the prevention, reduction or treatment of waste and wastewater; the prevention, reduction or elimination of air emissions; the treatment and disposal of contaminated soil and groundwater; the prevention or reduction of noise and vibration levels; the protection of biodiversity and landscapes, including of their ecological functions; monitoring of the quality of the natural environment (air, water, soil and groundwater); research and development on environmental protection; and the general administration, training and teaching activities oriented towards environmental protection.
Environmental protection expenditure accounts present data, in a way that is compatible with the data reported under ESA, on the expenditure for environmental protection, i.e. the economic resources devoted by resident units to environmental protection. EPEA use statistical units from national accounts. National accounts define and use various statistical units and groupings of units that interact economically (see ESA 2010, §§ 1.54-1.56, 2.01-2.03).
The statistical population is the national economy as defined in SEEA CF 2012 and the European System of Accounts (ESA 2010). It includes all economic activities undertaken by resident units to produce environmental protection specific services. While some economic activities may be undertaken only for a single purpose, many activities are undertaken for a variety of purposes. Following general principles of classification, activities are deemed to be environmental activities only if the primary purpose of the activity is consistent with the definitions of the environmental protection.
The reference area of the statistics is Latvia. The reference area is the economic territory as defined in the European System of Accounts (ESA 2010). A unit is said to be a resident unit of a country when it has its centre of economic interest in the economic territory of that country, that is, when it engages for an extended period (1 year or more) in economic activities in that territory.
The reference period for EPEA data is the calendar year.
Data is derived directly from survey "1-VA" ("Report on the Use of Resources for the Protection of Natural Resources and for Environmental Protection in 202X"), from National Accounts or other official statistics.
Macro economic variables (output, intermediate consumption, investment etc.) are measured in million units of national currency.
Calculations of corporation data: We base data on supply table and information from survey on environmental expenditures. We used the combined approach that means combination of data from supply and use tables and data from survey on environmental expenditure for the companies of waste and waste-water management. Data on specialist producers and corporations other than specialist producers is obtained from the “1-va” survey and SUT
Calculations for general government and non-profit institutions serving households (NPISH): data are based on government expenditure statistics by COFOG 05 and Budget analyses of different government institutions.
Calculations for other macro economic data (trade, VAT etc.): Data source for imports and exports of EP services is foreign trade statistics. Foreign trade provide data about exports and imports of NACE 37, 38.1, 38.2, 38.3. Data source for VAT and other taxes less subsidies on EP services are supply table. Data on taxes less subsidies were distributed by CEP0301 and CEP0401 by applying share of CEP categories from market output.
Calculations for households: National aacounts use table is data source.
We base data on supply table and information from survey on environmental expenditures. Foreign trade provide data about exports and imports of NACE 37, 38.1, 38.2, 38.3. Data source for VAT and other taxes less subsidies on EP services are supply table. Data on taxes less subsidies were distributed by CEP0301 and CEP0401 by applying share of CEP categories from market output.
In particular:
Data sources for General Government and NPISH are reports on Expenditure of General Government by Function by sub-sectors, Consolidated Financial Statements of the Republic of Latvia, and local government budget execution reports.
Data sources for Corporations calculations include National Accounts Supply and Use Tables and data from the survey on environmental protection expenditure for waste and wastewater management companies. We used the combined approach that means combination of data from supply and use tables and data from survey on environmental expenditure for the companies of waste and waste-water management.
The data source for the Household sector is National Accounts use table.
Macro economic data: Data source for imports and exports of EP services is foreign trade statistics, specifically "EU trade since 2002 by CPA 2.2." The value of imports and exports of goods (CPA 38.3) is not included, consistently with EPEA methodology.
Neep data is aligned with automatically calculated results.
26 month
24 month
Not applicable
The overall data in the time series are calculated based on the same methodology and are largely comparable. CEPA3 export data (P6) for 2020 / CEP 0401 for 2021-2023 cannot be compared with 2019 and earlier years due to a slight methodological change.
