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 Poland. 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
Data avialable from reference year 2010.
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 frequency, scope and form of data sharing is determined by the Programme of statistical surveys of public statistics (PBSSP). The PBSSP is approved every year by the Council of Minister.
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.
The legal base concerning issues related to statistical confidentiality is Law on Public Statistics from 29 June1995, with later amendments. Internal Policy no. 32 of the President of Statistics Poland from 4 December 2020 covers instructions how to preserve statistical confidentiality.
7.2. Confidentiality - data treatment
According to Internal Policy no. 32 of the President of Statistics Poland it shall not be allowed to publish statistical data which can be related to, and used to identify, a specific natural person, or any statistical information and data characterising economic and financial results of entities of the national economy conducting business activity, if a given aggregation comprises less than three entities, or the share of a given entity in a certain compilation is higher than three-fourths of the whole. All recommendations are always applied.
8.1. Release calendar
The website and statistical data bases are the most important forms of sharing the statistical results. Statistics Poland publishes statistical data significant to the national strategies, plans and other documents,which also answer the needs of the ordinary users. Statistics Poland in years 2016-2018 (December) published, on Statistics Poland’s website, information note (in Polish) titled “Rachunki ekonomiczne środowiska” (“Environmental economic accounts”) containing information about AEA, MFA and TAXES.
Since 2019 Statistics Poland has published above mentioned information in publication "Economics aspects of environmental protection” and beginning from 2023 (December) Statistics Poland is publishing a revised publication "Economics aspects of environmental protection” with added information about EPEA and EGSS data.
More detailed information are available upon request from interested users. The users have access to The Release Schedule prepared for a given year. Statistics Poland handles orders for statistical data, and it forwards applications to the relevant departments. The request is analysed, the scope of data verified in terms of compliance with statistical confidentiality.
The frequency, scope and form of data publication is determined by the Programme of statistical surveys of public statistics (PBSSP) which is consulted with the users. The PBSSP is approved every year by the Council of Minister.
10.1. Dissemination format - News release
The data is disseminated in the annual publication (pdf and Excel format).
10.2. Dissemination format - Publications
The data is disseminated in the annual publication “Economic aspects of environmental protection”.
10.3. Dissemination format - online database
Data has been disseminated in the annual publication “Economic aspects of environmental protection” (also Excel format).
10.3.1. Data tables - consultations
Not requested for this metadata collection.
10.4. Dissemination format - microdata access
Not applicable.
10.5. Dissemination format - other
Some of aggregated data on environmental protection expenditures are disseminated in the annual publication of the Statistics Poland called “Economic aspects of environmental protection”.
10.5.1. Metadata - consultations
Not requested for this metadata collection.
10.6. Documentation on methodology
The compilation methodology of EPEA was developed under the project European Environmental Economic Accounts: Module for Environmental Expenditures carried out within the grant agreement no. 50904.2012.004-2012.439.
Any additional national descriptions of the measures to assure the quality have not been elaborated yet. Generally the statistical products are monitored based on the procedures contained in the Internal Policy no 35 of the President of Statistics Poland from 28 December 2011. The quality reports, quality measures, control lists, quality reviews exist there.
11.1. Quality assurance
A detailed general description of the standard quality reviews is quoted from the Vademecum of Quality in Official Statistics. The priorities for the assessment of quality process can be determined at the stage of planning of the quality review for each individual survey, including its specificity and current needs. Generally the statistical products are monitored based on the procedures contained in the Internal Policy no 35 of the President of Statistics Poland from 28 December 2011. The quality reports, quality measures, control lists, quality reviews exist there.
11.2. Quality management - assessment
Data collection process is programmed in the way that collected data should be of the appropriate accuracy (which is possible to achieve for reporting units, but at the same time resulting from legal regulations and corresponding to the users’ needs). Statistics Poland makes every effort to ensure that statistical data are not affected by errors, especially resulting from factual issues.
12.1. Relevance - User Needs
The main data usera are ministries as well as a scientific community. We cooporate with specialist through The Environmental Accounting Task Force (TF) which was appointed in 2010 under the Internal Instruction of the President of Statistics Poland. Among other functions, the TF serves as an opinion-forming and advisory body for the implementation of the environmental economic accounting modules in Poland. The TF comprises representatives from Statistics Poland, the Ministry of the Environment, the Ministry of Finance, the Ministry of the Economy and the scientific community.
12.2. Relevance - User Satisfaction
The data included in the EPEA are sufficient for user needs.
12.3. Completeness
Mandatory data are reported.
12.3.1. Data completeness - rate
Not requested for this metadata collection.
13.1. Accuracy - overall
All possible data is being transmitted.
13.2. Sampling error
EPEA accounts are compiled using a range of primary statistical sources. The sampling and non-sampling errors are described in the metadata of the underlying statistical data.
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 sampling and non-sampling errors are described in the metadata of the underlying statistical data.
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
2 years (n-2)
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 22 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
All statistics are comparable between geographical areas.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not requested for this metadata collection.
15.2. Comparability - over time
General note: Time series in CEP are available for the years 2021–2023. For previous years, data are currently available only in the CEPA classification.
Statistics comparable for 2014-2017. In 2018 break in time series for:
General Government (S13_S15);
Corporations as specialist and secondary producers of market EP services: Total intermediate consumption of EP services/ RM products (for production of EP services/ RM products and for other production) (P.2_EPS_EXT);
In 2021 break in time series for:
Corporations: Specialist and secondary producers of market EP services, Other corporations NACE E 36 (S11_12) - change in methodology, see point 18.1;
Corporations other P.2_EPS_EXT for CEP 0301, 0401 and 0501 - change in methodology, see point 18.1.
In 2022 break in time series for:
Transfers paid and received for all sectors - change in methodology, see point 18.1
15.2.1. Length of comparable time series
Not requested for this metadata collection.
15.3. Coherence - cross domain
To ensure cross domain coherence for EPEA the same data source to quantify all parameters are used for other compiled accounts.
15.3.1. Coherence - sub annual and annual statistics
Not requested for this metadata collection.
15.3.2. Coherence - National Accounts
There are no overall procedures in place to ensure coherence of EPEA data with macroeconomic statistics (National Accounts data: SUT, COFOG, BoP).
Except for table S13_S15 and financing flows (transfers) data where COFOG is used as the main source, as well as S11_12 Corporations: Specialist and secondary producers of market EP services which uses National Accounts data.
15.4. Coherence - internal
100%
0.25 FTE
17.1. Data revision - policy
Due to the methodology being still worked on, the data is reviewed during each transmission if changes to methodology occur.
17.2. Data revision - practice
Data has been revised for years 2021 and 2022 due to methodology or source data changes:
Methodology: Supply and Use tables are used to estimate Corporations other Total intermediate consumption of EP services/ RM products (for production of EP services/ RM products and for other production) P.2_EPS_EXT, starting from reference year 2021;
Source data change: For Specialist and secondary producers of market EP services and Other corporations NACE E 36, National Accounts are being used as the main data source for all variables starting from reference year 2021;
As a derivative: VAT and other taxes less subsidies (D.21 - D.31) on EP services / RM products has also been revised;
Source data change: Data on financial transfers are taken directly from ESST following reference year 2022.
17.2.1. Data revision - average size
Average size of revisons due to methodology changes match the reporting requirements of data collections, e.g.: n-1, n-2 where n is the reference year.
18.1. Source data
The EPEA compilation is based on Classification of the Functions of Government (COFOG), National Accounts, Supply and Use Tables, Environmental subsidies and similar transfers accounts and the annual Statistic's Poland publication "Statistical Yearbook of Industry" by Enterprises Department.
The following surveys carried out in accordance with the Programme of statistical surveys of public statistics (PBSSP); the list enacted on the annual basis by the Council of Ministers of Poland setting the thematic, objective and subjective scope of statistical surveys and related responsibilities) have been used:
The outlays on fixed assets for environmental protection and water management and tangible effects. The survey covers entities from all NACE classification sections once a year. It is a survey conducted on general community. Statistics Poland provides surveys on outlays on fixed assets for environmental protection and water management according to the Polish Statistical Classification concerning Activity and Equipment related to Environmental Protection introduced by the virtue of the regulation of the Council of Ministers of 2 March 1999 (O. J. No. 25, item 218). This classification was compiled on the basis of the ECE/UN Single European Standard Statistical Classification of Environmental Protection Activities and Facilities as well as the European System for the Collection of Economic Information on the Environment (SERIEE), implemented by the European Union (EUROSTAT). The data are collected according to CEPA, then converted to CEP for EPEA compilation purposes beginning with reference year 2021;
The current environmental protection expenditure in the entities from relevant classification section NACE Rev.2. The entities from relevant NACE classification sections are examined every three years, and in the years between the surveys, the expenditures for the environmental protection in other sections are estimated. The survey is conducted on a representative sample. Data on current costs of environmental protection are collected by type of costs and elements of the environment and by sectors. The survey methodology is based on the European System for the Collection of Economic Information on the Environment (SERIEE) implemented by the European Union (EUROSTAT). The survey on current expenditure collects data e.g.: Operating costs of "end-of-pipe" activities, Operating costs of activities preventing generation of pollution - integrated technologies, Accrued environmental fees for use of environment, Accrued payments for services, The costs of other activities related to the protection of particular environmental areas, Revenue from environmental protection services;
The expenditures incurred for the protection of the environment in households according to the types of outlays and elements of the environment. The survey concerning expenditures incurred for the protection of the environment in households is conducted every three years. In the years between the surveys, the expenditures for households are estimated. The expenditures relate to: expenditure on services related to environmental protection (CEPA 2, 3), expenditure on the purchase, assembly and construction of devices and products serving directly environmental protection (CEPA 1-6). The data collected according to CEPA, are then converted to CEP for EPEA compilation purposes beginning with reference year 2021
In particular:
Source data - detailed - General government and NPISH
Classification of the Functions of Government (COFOG 05) data is being used as main data source for table S13_S15, where data from Statistics Poland own surveys is used to estimate shares for CEP’s corresponding with COFOG 5.3. Additionally where necessary data from surveys is used directly to complement COFOG data.
Source data - detailed – Corporations (specialist and ancillary)
Beginning from reference year 2021 for Corporations: Specialist and secondary producers of market EP services and Other corporations NACE E 36, National Accounts are being used.
For all reference years Statistics Poland own surveys on current environmental protection expenditure and fixed assets for environmental protection and water management and tangible effects are also used.
Source data - detailed - Household
Statistics Poland own survey on the expenditures incurred for the protection of the environment in households according to the types of outlays and elements of the environment is used for all reference years.
Source data - detailed - other macro-economic data (import, export, VAT etc.)
Statistic's Poland publication "Statistical Yearbook of Industry" by Enterprises Department is used.
Data on financial transfers are taken directly from ESST following reference year 2022. Previously data based on National Fund for Environmental Protection and Water Management annual reports are used.
Source data - detailed - national expenditure on environmental protection NEEP
When possible, the included in EPEA questionnaire automatic calculation is followed.
Source data - detailed – other information
To ensure better balancing of Supply and Use sides of EPEA, Supply and Use tables are used to estimate Corporations other Total intermediate consumption of EP services/ RM products (for production of EP services/ RM products and for other production) P.2_EPS_EXT, starting from reference year 2021.
18.2. Frequency of data collection
Within a 3 year cycle for the surveys, otherwise annually.
18.3. Data collection
The frequency, scope and form of data processing is determined by the Statistical Survey Programme of Official Statistics (PBSSP). The PBSSP is approved every year by the Council of Minister.
18.4. Data validation
The quality of data is checked at the collection stage. High quality is ensured at all levels of statistical production. The offices specialized in environmental protection research are responsible for direct contact with respondents at the stage of data collecting.
18.5. Data compilation
Table S13_15: Classification of the Functions of Government (COFOG) data is being used as main data source for the table, where data from dedicated Statistics Poland own survey on the current environmental protection expenditure in the entities is used to estimate shares for CEP’s corresponding with COFOG 5.3. Additionally where necessary data from the survey is used directly to complement COFOG data.
Data from Environmental subsidies and similar transfers (ESST) are used directly to fill the values of financial transfers.
Tables S11_12: For Corporations: Specialist and secondary producers of market EP services and Other corporations NACE E 36, National Accounts are being used. While data from dedicated Statistics Poland own survey on the current environmental protection expenditure in the entities is used to estimate shares for CEP’s and NACE’s. For all corporations Statistics Poland own surveys data on current environmental protection expenditure and fixed assets for environmental protection and water management and tangible effects are also used (GFCF).
Data from ESST are used directly to fill the values of financial transfers.
Table S14: Statistics Poland own survey on the expenditures incurred for the protection of the environment in households according to the types of outlays and elements of the environment is used directly.
Data from ESST are used directly to fill the values of financial transfers.
Table S1_S2: In the compilation of Import/Export data the annual Statistic's Poland publication "Statistical Yearbook of Industry" by Enterprises Department is used. Data from ESST are used directly to fill the values of financial transfers.
Supply – Use balance: Supply and Use tables are used to estimate Corporations other Total intermediate consumption of EP services/ RM products (for production of EP services/ RM products and for other production) P.2_EPS_EXT, for CEP 0301, 0401 and 0501.
18.5.1. Imputation - rate
Not requested for this metadata collection.
18.6. Adjustment
Statistics Poland does not use time series adjustment methods. The estimations are based on data from dedicated surveys combined with other data sources.
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.
27 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 Poland. 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.
All possible data is being transmitted.
Macro economic variables (output, intermediate consumption, investment etc.) are measured in million units of national currency.
Table S13_15: Classification of the Functions of Government (COFOG) data is being used as main data source for the table, where data from dedicated Statistics Poland own survey on the current environmental protection expenditure in the entities is used to estimate shares for CEP’s corresponding with COFOG 5.3. Additionally where necessary data from the survey is used directly to complement COFOG data.
Data from Environmental subsidies and similar transfers (ESST) are used directly to fill the values of financial transfers.
Tables S11_12: For Corporations: Specialist and secondary producers of market EP services and Other corporations NACE E 36, National Accounts are being used. While data from dedicated Statistics Poland own survey on the current environmental protection expenditure in the entities is used to estimate shares for CEP’s and NACE’s. For all corporations Statistics Poland own surveys data on current environmental protection expenditure and fixed assets for environmental protection and water management and tangible effects are also used (GFCF).
Data from ESST are used directly to fill the values of financial transfers.
Table S14: Statistics Poland own survey on the expenditures incurred for the protection of the environment in households according to the types of outlays and elements of the environment is used directly.
Data from ESST are used directly to fill the values of financial transfers.
Table S1_S2: In the compilation of Import/Export data the annual Statistic's Poland publication "Statistical Yearbook of Industry" by Enterprises Department is used. Data from ESST are used directly to fill the values of financial transfers.
Supply – Use balance: Supply and Use tables are used to estimate Corporations other Total intermediate consumption of EP services/ RM products (for production of EP services/ RM products and for other production) P.2_EPS_EXT, for CEP 0301, 0401 and 0501.
The EPEA compilation is based on Classification of the Functions of Government (COFOG), National Accounts, Supply and Use Tables, Environmental subsidies and similar transfers accounts and the annual Statistic's Poland publication "Statistical Yearbook of Industry" by Enterprises Department.
The following surveys carried out in accordance with the Programme of statistical surveys of public statistics (PBSSP); the list enacted on the annual basis by the Council of Ministers of Poland setting the thematic, objective and subjective scope of statistical surveys and related responsibilities) have been used:
The outlays on fixed assets for environmental protection and water management and tangible effects. The survey covers entities from all NACE classification sections once a year. It is a survey conducted on general community. Statistics Poland provides surveys on outlays on fixed assets for environmental protection and water management according to the Polish Statistical Classification concerning Activity and Equipment related to Environmental Protection introduced by the virtue of the regulation of the Council of Ministers of 2 March 1999 (O. J. No. 25, item 218). This classification was compiled on the basis of the ECE/UN Single European Standard Statistical Classification of Environmental Protection Activities and Facilities as well as the European System for the Collection of Economic Information on the Environment (SERIEE), implemented by the European Union (EUROSTAT). The data are collected according to CEPA, then converted to CEP for EPEA compilation purposes beginning with reference year 2021;
The current environmental protection expenditure in the entities from relevant classification section NACE Rev.2. The entities from relevant NACE classification sections are examined every three years, and in the years between the surveys, the expenditures for the environmental protection in other sections are estimated. The survey is conducted on a representative sample. Data on current costs of environmental protection are collected by type of costs and elements of the environment and by sectors. The survey methodology is based on the European System for the Collection of Economic Information on the Environment (SERIEE) implemented by the European Union (EUROSTAT). The survey on current expenditure collects data e.g.: Operating costs of "end-of-pipe" activities, Operating costs of activities preventing generation of pollution - integrated technologies, Accrued environmental fees for use of environment, Accrued payments for services, The costs of other activities related to the protection of particular environmental areas, Revenue from environmental protection services;
The expenditures incurred for the protection of the environment in households according to the types of outlays and elements of the environment. The survey concerning expenditures incurred for the protection of the environment in households is conducted every three years. In the years between the surveys, the expenditures for households are estimated. The expenditures relate to: expenditure on services related to environmental protection (CEPA 2, 3), expenditure on the purchase, assembly and construction of devices and products serving directly environmental protection (CEPA 1-6). The data collected according to CEPA, are then converted to CEP for EPEA compilation purposes beginning with reference year 2021
In particular:
Source data - detailed - General government and NPISH
Classification of the Functions of Government (COFOG 05) data is being used as main data source for table S13_S15, where data from Statistics Poland own surveys is used to estimate shares for CEP’s corresponding with COFOG 5.3. Additionally where necessary data from surveys is used directly to complement COFOG data.
Source data - detailed – Corporations (specialist and ancillary)
Beginning from reference year 2021 for Corporations: Specialist and secondary producers of market EP services and Other corporations NACE E 36, National Accounts are being used.
For all reference years Statistics Poland own surveys on current environmental protection expenditure and fixed assets for environmental protection and water management and tangible effects are also used.
Source data - detailed - Household
Statistics Poland own survey on the expenditures incurred for the protection of the environment in households according to the types of outlays and elements of the environment is used for all reference years.
Source data - detailed - other macro-economic data (import, export, VAT etc.)
Statistic's Poland publication "Statistical Yearbook of Industry" by Enterprises Department is used.
Data on financial transfers are taken directly from ESST following reference year 2022. Previously data based on National Fund for Environmental Protection and Water Management annual reports are used.
Source data - detailed - national expenditure on environmental protection NEEP
When possible, the included in EPEA questionnaire automatic calculation is followed.
Source data - detailed – other information
To ensure better balancing of Supply and Use sides of EPEA, Supply and Use tables are used to estimate Corporations other Total intermediate consumption of EP services/ RM products (for production of EP services/ RM products and for other production) P.2_EPS_EXT, starting from reference year 2021.
The frequency, scope and form of data publication is determined by the Programme of statistical surveys of public statistics (PBSSP) which is consulted with the users. The PBSSP is approved every year by the Council of Minister.
2 years (n-2)
All statistics are comparable between geographical areas.
General note: Time series in CEP are available for the years 2021–2023. For previous years, data are currently available only in the CEPA classification.
Statistics comparable for 2014-2017. In 2018 break in time series for:
General Government (S13_S15);
Corporations as specialist and secondary producers of market EP services: Total intermediate consumption of EP services/ RM products (for production of EP services/ RM products and for other production) (P.2_EPS_EXT);
In 2021 break in time series for:
Corporations: Specialist and secondary producers of market EP services, Other corporations NACE E 36 (S11_12) - change in methodology, see point 18.1;
Corporations other P.2_EPS_EXT for CEP 0301, 0401 and 0501 - change in methodology, see point 18.1.
In 2022 break in time series for:
Transfers paid and received for all sectors - change in methodology, see point 18.1
