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.
[IT1] National Institute of Statistics (Istat) (Italy)
1.2. Contact organisation unit
DIRECTORATE FOR NATIONAL ACCOUNTS - Division for final demand, labour and capital input, environmental accounts
1.3. Contact name
Restricted from publication
1.4. Contact person function
Restricted from publication
1.5. Contact mail address
Via Agostino Depretis 74/B, 00184 Roma
1.6. Contact email address
Restricted from publication
1.7. Contact phone number
Restricted from publication
1.8. Contact fax number
Restricted from publication
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 subsidies and similar transfers’ (ESST) accounts collect and present data on “current and capital transfers intended to support activities that protect the environment or reduce the use and extraction of natural resources”. It includes those transfers defined by the SNA 2008 and ESA 2010 as subsidies, social benefits to households, investment grants and other current and capital transfers. Tax abatements and other environmental support measures are not covered in this definition. However the Eurostat data collection covers ESA transfers and tax abatements.
3.2. Classification system
Classifications used are national accounts classification of transfers i.e. subsidies (D3), other current transfers (D7), capital transfers (D9) and social contributions and benefits (D6) ; the second classification used relates to the institutional sector receiving the subsidies and similar transfers. Two other are quite relevant classifications for ESST refer to the industry (NACE) of the recipient and the classification for the environmental purpose (CEP). Subsidies related to environmental protection services are distinguished.
3.3. Coverage - sector
Data should be reported by ESA transfers type, by institutional sectors, by activity (NACE) for corporations and by environmental purpose (CEP).
3.4. Statistical concepts and definitions
The SEEA Central Framework (SEEA 2012, §4.138) defines an environmental subsidy or similar transfer as a: ‘current or capital transfer that is intended to support activities which protect the environment or reduce the use and extraction of natural resources’. This definition covers environmental subsidies and similar transfers that are current or capital transfers according to the SNA 2008 (and its European version, the ESA 2010). Tax abatements and other environmental support measures are not covered by this definition. The focus is on flows from general government to the other sectors, plus transfers from (and to) the rest of the world (mainly from the institutions of European Union and in the framework of international cooperation).
3.5. Statistical unit
ESST present data, in a way that is compatible with the data reported under ESA, on environmental trasfers by using 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) ESST uses ESA consistent Institutional sectors and economic activities (using the NACE Rev. 2 A*21 breakdown).
3.6. Statistical population
Environmental subsidies and similar transfers encompasses the flows between resident units and resident units and the rest of the world. The focus are the flows from units of general government to the units in other institutional sectors, including transfers from (and to) the rest of the world (mainly from the institutions of European Union and in the framework of international cooperation). Resident units are defined as in ESA 2010.
3.7. Reference area
The reference area of the statistics is Italy.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
2025 ESST data reporting covers years 2016-2023. At national level we do not compile preliminary data and we do not have estimates available for additional years besides those transmitted to Eurostat
3.9. Base period
Not applicable.
Million units of euro
The reference period for ESST data is the calendar year.
6.1. Institutional Mandate - legal acts and other agreements
ESST accounts are compiled and reported in accordance with Regulation (EU) No. 691/2011 on European environmental economic accounts (EEEA) and subsequent amendments. ESST follow internationally agreed concepts and definitions set out in the SEEA Central Framework (2012), the international statistical standard adopted by the UN Statistical Commission. They present data in a way that is compatible with National Accounts (ESA, 2010).
6.2. Institutional Mandate - data sharing
Not applicable.
7.1. Confidentiality - policy
The Regulation (EC) No 223/2009 of the European Parliament and of the Council of 11 March 2009 on European statistics) applies for ESST.
7.2. Confidentiality - data treatment
Not applicable
8.1. Release calendar
Not applicable.
8.2. Release calendar access
Not applicable.
8.3. Release policy - user access
Not applicable.
Annual
10.1. Dissemination format - News release
The ESST data delivered in December 2025 are the first time series produced. No news release covering ESST data is available yet.
10.2. Dissemination format - Publications
The ESST data delivered in December 2025 are the first time series produced. No publication covering ESST data is available yet.
10.3. Dissemination format - online database
The ESST data delivered in December 2025 are the first time series produced. They are not disseminated in an online database. They will be published in a future dedicated section here Esploradati Istat website - environmental accounts
10.4. Dissemination format - microdata access
Not applicable.
10.5. Dissemination format - other
Not applicable.
10.6. Documentation on methodology
Not available.
10.7. Quality management - documentation
Not available yet.
11.1. Quality assurance
Quality assessment is based on a cheklist of compliance of existing statistical processes. The compiled checklist is for internal assessment processes.
Validation rules applied to the first ESST include: analysis of the year to year changes of the new time series: where large variations occur the reasons for the observed change are investigated in detail.
11.2. Quality management - assessment
Procedures and processes were set up for the first time for the December 2025 data delivery. In the future they will be regularly updated; major revisions and updates will be introduced during national accounts general revisions.
12.1. Relevance - User Needs
ESST data were delivered for the first time in December 2025. In general, main uses of monetary environmental accounts are for the purpose of statistical information and analysis.
12.2. Relevance - User Satisfaction
User satisfaction is not available as ESST data were delivered for the first time in December 2025 and not yet released nationally
12.3. Completeness
All ESST mandatory variables are reported.
13.1. Accuracy - overall
Not applicable.
13.2. Sampling error
Not applicable.
13.3. Non-sampling error
Not applicable.
14.1. Timeliness
First ESST results are calculated 24 months after the reference period.
14.2. Punctuality
The data were delivered to Eurostat on 29 December 2025. The reporting deadline for ESST to Eurostat is 31 December.
15.1. Comparability - geographical
Not applicable
15.2. Comparability - over time
There is a break in the ESST time series in 2021. It concerns data for part of Central Government (S13111 only): data for years 2016-2020 are derived from general government accounts cofog data (05.3.1 and part of 06.3.1 and 04.2.2); data for years 2021-2023 are the result of a micro budget analysys of S13111 transfers.
15.3. Coherence - cross domain
ESST data are the source of data for Epea transfers, thus ensuring full compliance for these variables.
15.3.1. Coherence - National Accounts
Estimates are consistent with NA concepts and definitions
ESST data are the source of data for Epea transfers, thus ensuring full consistency between these variables. However, in compliance with the EPEA methodology, transfers between Central administrations and Local Administrations are consolidated.
15.3.3. Coherence - other environment accounts
Not applicable
15.4. Coherence - internal
ESST are internally consistent
0,5 FTE in 2025
17.1. Data revision - policy
In general the REVISION POLICY for ESST data is as follows: update of t-4, t-3 and t-2 data in every data transmission due to the ordinary revisions of NA - GG data sources. In addition, the entire time series may be updated on the occasion of changes in the Regulation requirements as well as national accounts other than ordinary revisions.
17.2. Data revision - practice
Please see the sub-concept 17.2.1.
17.2.1. Status of data
Data for years before t-4 can be considered final.
t-4, t-3 and t-2 data can be considered semi final.
17.2.2. Data quality - negative values
No negative values
18.1. Source data
Main data sources are NA General government data by COFOG at working level detail. Specific data on environmental transfers from the Rest of the World are also used as input.
18.1.1. Source data - detailed - environmental accounts
No, environmental accounts are not used as data sources
18.1.2. Source data - detailed - COFOG
COFOG function 05 data as well as COFOG function 06.3.1 (part of) and 04.2..2 (part of) are used as input for the compilation process. However, in some cases input data at detailed working level are used and this may lead to differences between ESST estimates mainly for Central Government and GG for a given COFOG function. COFOG 5.3 data are broken down by CEP function by means of: detailed working level data and expert assessment for Local Administration; detailed analysis of budget items for Central Administration.
18.1.3. Source data - detailed - transfers
The type of transfers is assessed in the original NA GG data sources
18.1.4. Source data - detailed - institutional sector
The institutional sector paying the transfer is assigned in the NA - GG input data sources.
The institutional sector receiving the transfer is in some cases available in in the NA - GG input data sources. In other cases it is assigned on the basis of the analysis of the specific transfer.
18.1.5. Source data - detailed - tax abatements
Tax abatements are not reported.
18.1.6. Source data - detailed - Environmental domain
The environmental domain is in some cases assigned on the basis of the COFOG - CEP correspondence table. In other cases it is assigned on the basis of the analysis of the specific transfer.
18.2. Frequency of data collection
Annually
18.3. Data collection
Not applicable
18.4. Data validation
Main data source is National Accounts' GG data that are the result of careful validation processes.
18.5. Data compilation
Not applicable
18.6. Adjustment
Not applicable
AS far as consolidation is concerned, consistenlty with national accounts data sources, payments from general government to general government units are only recorded in the case of payments from units of central administration to units of local administration. Payments between units of cental admnistrations and between units of local administrations are not recorded.
Environmental subsidies and similar transfers’ (ESST) accounts collect and present data on “current and capital transfers intended to support activities that protect the environment or reduce the use and extraction of natural resources”. It includes those transfers defined by the SNA 2008 and ESA 2010 as subsidies, social benefits to households, investment grants and other current and capital transfers. Tax abatements and other environmental support measures are not covered in this definition. However the Eurostat data collection covers ESA transfers and tax abatements.
29 December 2025
The SEEA Central Framework (SEEA 2012, §4.138) defines an environmental subsidy or similar transfer as a: ‘current or capital transfer that is intended to support activities which protect the environment or reduce the use and extraction of natural resources’. This definition covers environmental subsidies and similar transfers that are current or capital transfers according to the SNA 2008 (and its European version, the ESA 2010). Tax abatements and other environmental support measures are not covered by this definition. The focus is on flows from general government to the other sectors, plus transfers from (and to) the rest of the world (mainly from the institutions of European Union and in the framework of international cooperation).
ESST present data, in a way that is compatible with the data reported under ESA, on environmental trasfers by using 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) ESST uses ESA consistent Institutional sectors and economic activities (using the NACE Rev. 2 A*21 breakdown).
Environmental subsidies and similar transfers encompasses the flows between resident units and resident units and the rest of the world. The focus are the flows from units of general government to the units in other institutional sectors, including transfers from (and to) the rest of the world (mainly from the institutions of European Union and in the framework of international cooperation). Resident units are defined as in ESA 2010.
The reference area of the statistics is Italy.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 ESST data is the calendar year.
Not applicable.
Million units of euro
Not applicable
Main data sources are NA General government data by COFOG at working level detail. Specific data on environmental transfers from the Rest of the World are also used as input.
Annual
First ESST results are calculated 24 months after the reference period.
Not applicable
There is a break in the ESST time series in 2021. It concerns data for part of Central Government (S13111 only): data for years 2016-2020 are derived from general government accounts cofog data (05.3.1 and part of 06.3.1 and 04.2.2); data for years 2021-2023 are the result of a micro budget analysys of S13111 transfers.
