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 Norway. The reference area is the economic territory as defined in the European System of Accounts (ESA 2010). A unit is said to be a resident unit of a country when it has its centre of economic interest in the economic territory of that country, that is, when it engages for an extended period (1 year or more) in economic activities in that territory.
3.8. Coverage - Time
2021-2023
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
Production of EPEA statistics is an internal collaboration between Statistics Norway Oslo and Statistics Norway Kongsvinger. No other data sharing is used, only internally within the organization.
7.1. Confidentiality - policy
The Regulation (EC) No 223/2009 of the European Parliament and of the Council of 11 March 2009 on European statistics) applies for EPEA.
7.2. Confidentiality - data treatment
All data is received and stored on restricted databases with limited access. All data is aggregated from single data values. Statistics Act § 7. Statistical confidentiality in the dissemination of official statistics requires that we do not publish statistics in a way that allows statistical information to be traced back to individuals or other types of statistical units.
8.1. Release calendar
EPEA is published near the end of the year, typically around November.
8.2. Release calendar access
This info can be found at (might not be available before release date is announced): See this website (SSB website).
8.3. Release policy - user access
Public publication, no selected users. Release date can be found on Statistics Norway's website.
General government data is fairly accurate, because general government sources are precise (since they follow public, open information budget posts). Private sector data have some sampling error.
13.2. Sampling error
EPEA accounts are compiled using a range of primary statistical sources.
General government data is fairly accurate, because general government sources are precise (since they follow public, open information budget posts). Private sector data have some sampling error.
13.2.1. Sampling error - indicators
Not requested for this metadata collection.
13.3. Non-sampling error
Not available
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
One year delay. Example: 2023 publication will have time series that ends at 2022.
14.1.1. Time lag - first result
One year delay. Example: 2023 publication will have time series that ends at 2022.
14.1.2. Time lag - final result
One year delay. Example: 2023 publication will have time series that ends at 2022.
14.2. Punctuality
The data were delivered to Eurostat on 18th 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
EPEA follows CEP classifications in order to make it comparable to other countries, to the extent that this is possible.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not requested for this metadata collection.
15.2. Comparability - over time
CEP figures for 2021-2023 are comparable over time, unless otherwise specifically noted in a footnote.
15.2.1. Length of comparable time series
Not requested for this metadata collection.
15.3. Coherence - cross domain
EGSS and EPEA use similar sources and follow National Accounts methodology.
15.3.1. Coherence - sub annual and annual statistics
Not requested for this metadata collection.
15.3.2. Coherence - National Accounts
EPEA is consistent with National Accounts methodology.
15.4. Coherence - internal
No time series breaks unless otherwise noted in footnotes.
Not available
17.1. Data revision - policy
Data is continously revised. We have no overview over each variable, but the latest 1-2 years is typically revised as better-quality data is available.
17.2. Data revision - practice
We do not possess detailed information on this topic other than the one given above.
17.2.1. Data revision - average size
Not requested for this metadata collection.
18.1. Source data
National Accounts and private sector survey
As for general differences between EPEA and COFOG: We don't strictly use COFOG, but take a post-by-post assessment of government budgets, which leads to more detail, but also some discrepancies between EPEA and COFOG.
In particular:
Source data - detailed - General government and NPISH
Government budgets and public expenditure statistics.
Source data - detailed – Corporations (specialist and ancillary)
National accounts data and survey.
Source data - detailed - Household
National accounts data and government expenditure statistics.
Source data - detailed - other macro-economic data (import, export, VAT etc.)
National accounts data.
Source data - detailed - national expenditure on environmental protection NEEP
National accounts data, government expenditure statistics.
Source data - detailed – other information
None other than previously mentioned sources.
18.2. Frequency of data collection
Annually
18.3. Data collection
We use online surveys to gather data from businesses. The sampling method used is based on national registers from the Norwegian Environment Agency on businesses with emissions of a significant amount. We also add an estimation based on units not in the sample.
18.4. Data validation
We do check for internal consistency and logic. We also have an automated process for producting the data, which reduces margin of error significantly.
18.5. Data compilation
New information primarily consists of checking new governmental budget posts and programming what CEPA/CReMA these posts belong to.
18.5.1. Imputation - rate
Not requested for this metadata collection.
18.6. Adjustment
No time series adjustment used.
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.
18 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 Norway. 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.
General government data is fairly accurate, because general government sources are precise (since they follow public, open information budget posts). Private sector data have some sampling error.
Macro economic variables (output, intermediate consumption, investment etc.) are measured in million units of national currency.
New information primarily consists of checking new governmental budget posts and programming what CEPA/CReMA these posts belong to.
National Accounts and private sector survey
As for general differences between EPEA and COFOG: We don't strictly use COFOG, but take a post-by-post assessment of government budgets, which leads to more detail, but also some discrepancies between EPEA and COFOG.
In particular:
Source data - detailed - General government and NPISH
Government budgets and public expenditure statistics.
Source data - detailed – Corporations (specialist and ancillary)
National accounts data and survey.
Source data - detailed - Household
National accounts data and government expenditure statistics.
Source data - detailed - other macro-economic data (import, export, VAT etc.)
National accounts data.
Source data - detailed - national expenditure on environmental protection NEEP
National accounts data, government expenditure statistics.
Source data - detailed – other information
None other than previously mentioned sources.
Yearly
One year delay. Example: 2023 publication will have time series that ends at 2022.
EPEA follows CEP classifications in order to make it comparable to other countries, to the extent that this is possible.
CEP figures for 2021-2023 are comparable over time, unless otherwise specifically noted in a footnote.
