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 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 construction of the ESST closely follows the concepts, definitions and accounting rules of the core national accounts.
Environmental purpose defines environmental protection activity and resource management. 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 subsidies and similar transfers – current or capital transfers that are intended to support activities which protect the environment or reduce the use and extraction of natural resources.
Subsidies – current unremunerated payments made by the government or European Union institutions to resident producers.
Current transfers – all transfers that are not capital transfers; they directly affect the level of disposable income and should have an impact on the consumption of goods or services.
Other current transfers – transfers that consist of net non-life insurance premiums and claims, current transfers between different government units, usually at different levels of government, as well as between government and foreign governments, and current transfers, for example, between different households.
Capital transfers – transactions in cash or in kind in which ownership of assets (other than cash and inventories) is transferred from one institutional unit to another, or money is transferred so that the recipient can acquire other assets, or funds received from the transfer of other assets are transferred.
3.5. Statistical unit
Economic entities and households.
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 whole territory of the country.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
Since 2021
3.9. Base period
Not applicable.
EUR million
The reference period for ESST data is the calendar year.
6.1. Institutional Mandate - legal acts and other agreements
Regulation (EU) No 691/2011 of the European Parliament and of the Council of 6 July 2011 on European environmental economic accounts, as last amended by Regulation (EU) No 2025/1131 of the European Parliament and of the Council of 26 March 2025.
Commission Implementing Regulation (EU) 2024/1769 of 26 June 2024 amending Implementing Regulation (EU) 2015/2174 as regards updating the indicative compendium of environmental goods and services and of economic activities.
6.2. Institutional Mandate - data sharing
Not applicable.
7.1. Confidentiality - policy
In the process of statistical data collection, processing and analysis and dissemination of statistical information, the State Data Agency fully guarantees confidentiality of the data submitted by respondents (households, enterprises, institutions, organisations and other statistical units), as defined in the Confidentiality policy guidelines of the State Data Agency.
7.2. Confidentiality - data treatment
Statistical Disclosure Control Manual (only in Lithuanian), approved by Order No DĮ-29 of 19 January 2024 of the Director General of the State Data Agency;
The State Data Governance Information System Data Security Regulations and Rules for the Secure Management of Electronic Information in the State Data Governance Information System, approved by Order No DĮ-163 of 20 August 2024 of the Director General of the State Data Agency.
8.1. Release calendar
Statistical information is published on the Official Statistics Portal according to the Official Statistics Calendar.
Statistical information is prepared and disseminated under the principle of impartiality and objectivity, i.e. in a systematic, reliable and unbiased manner, following professional and ethical standards (the European Statistics Code of Practice), and the policies and practices followed are transparent to users and survey respondents.
All users have equal access to statistical information. All statistical information is published at the same time – at 9 a.m. on the day of publication of statistical information as indicated in the calendar on the Official Statistics Portal. Relevant statistical information is sent automatically to news subscribers.
The President and Prime Minister of the Republic of Lithuania, their advisers, the Ministers of Finance, Economy and Innovation, as well as Social Security and Labour of the Republic of Lithuania or their authorized persons, as well as, in exceptional cases, external experts and researchers have the right to receive early statistical information. The specified persons are entitled to receive statistical reports on GDP, inflation, employment and unemployment and other particularly relevant statistical reports one day prior to the publication of this statistical information on the Official Statistics Portal. Before exercising the right of early receipt of statistical information, a person shall sign an undertaking not to disseminate the statistical information received before it has been officially published.
Statistical information is published following the Official Statistics Dissemination Policy Guidelines and the Rules for Information Dissemination and Communication of the State Data Agency, approved by Order No DĮ-221 of 14 October 2025 of the Director General of the State Data Agency.
Annual
10.1. Dissemination format - News release
News releases are not prepared.
10.2. Dissemination format - Publications
Statistical information is not published in publications.
10.3. Dissemination format - online database
Statistical indicators are published in the Database of Indicators (Environmental protection and energy -> Environmental protection -> Environmental subsidies and similar transfers).
The Database of Indicators page is for viewing and analyzing statistical information. For more information on the Database of Indicators, see the Database of Indicators User Guide.
10.4. Dissemination format - microdata access
The State Data Agency may, on the basis of contracts concluded with higher education institutions or research institutes, provide statistical data to researchers of these higher education institutions and research institutes to carry out specific statistical analyses for research purposes. Statistical data are provided in accordance with the provisions specified in the Description of Procedure for Data Depersonalisation and Pseudonymisation (only in Lithuanian). More information is available on the Official Statistics Portal, in the section Data Provision.
The State Data Agency aiming to better satisfy the need for statistical information, provides users with opportunities to access open data sets with data on statistical observation units. More information is available on the Official Statistics Portal, in the section Open Data.
10.5. Dissemination format - other
Statistical information is published in Eurostat Database. It can also be provided upon individual requests (more information is published in Official Statistics Portal, in the section "Services").
Information on assurance of quality of statistical information and its preparation is published in the Quality Management section on the State Data Agency website.
In 2007, a quality management system, conforming to the requirements of the international quality management system standard ISO 9001, was introduced at the State Data Agency. Main trends in activity of the State Data Agency aimed at quality management and continuous development in the institution are established in the Quality Policy.
Monitoring of the quality indicators of statistical processes and their results and self-evaluation of statistical survey managers is regularly carried out in order to identify areas which need improvement and to promptly eliminate shortcomings.
More information on assurance of quality of statistical information and its preparation is published in the Quality Management section on the State Data Agency website.
11.2. Quality management - assessment
Data quality is in line with the principles of accuracy and reliability, timeliness and punctuality, coherence and compatibility. Variables are calculated using aggregated data from statistical surveys regulated by the EU and national legislation and meeting respective quality requirements, information from other institutions producing official statistics, administrative data.
12.1. Relevance - User Needs
The main users of statistical information are State authorities and agencies, international organisations, the media, research and business communities, students, whose needs are satisfied without a breach of the confidentiality principle.
12.2. Relevance - User Satisfaction
Since 2005, user opinion surveys have been conducted on a regular basis. The Official Statistics Portal traffic is monitored, website visitor opinion polls, general opinion poll on the products and services of the State Data Agency, target user group opinion polls and other surveys are conducted.
In 2007, the compilation of a user satisfaction index was launched. The said surveys are aimed at the assessment of the overall demand for and necessity of statistical information in general and specific statistical indicators in particular.
More information on user opinion surveys and results thereof are published in the User Surveys section on the State Data Agency website.
12.3. Completeness
All regulated indicators are published.
13.1. Accuracy - overall
Statistical information is prepared on the basis of administrative sources, thus, the overall accuracy of the data is high. Data quality is ensured by searching for distinct, missing, duplicate values, analyzing the obtained results and, if necessary, editing the data.
13.2. Sampling error
No sampling is required for the compilation of environmental subsidies and similar transfers accounts.
13.3. Non-sampling error
Non-sampling errors are not counted. Accuracy of statistics depends on the quality of administrative sources. Efforts are being made to reduce non-sampling errors through continuous improvement of the methods used.
14.1. Timeliness
Annual statistical information is published in 24 months after the end of the reference year.
14.2. Punctuality
Statistical information is published in accordance with an Official Statistics Calendar. In case of delay, users are notified in advance by indicating the reason and a new date of publication.
15.1. Comparability - geographical
Statistical information is comparable across the EU countries.
15.2. Comparability - over time
Full comparability is ensured.
15.3. Coherence - cross domain
Environmental subsidies and similar transfers are consistent with national accounts, environmental protection expenditure accounts and other environmental accounts.
15.3.1. Coherence - National Accounts
Environmental subsidies and similar transfers are consistent with the respective indicators based on the System of National Accounts (SNA 2008) and the European System of Accounts (ESA 2010).
15.3.2. Coherence - EPEA
Environmental subsidies and similar transfers are consistent with the respective indicators of environmental protection expenditure accounts.
15.3.3. Coherence - other environment accounts
Environmental subsidies and similar transfers are consistent with other environmental accounts.
15.4. Coherence - internal
All calculations are carried out according to the common EU methodology, the results are reliable and harmonised.
Environmental subsidies and similar transfers accounts are compiled using aggregated data from the State Data Agency’s statistical Survey of Enterprise Expenditure on Environmental Conservation, general government sector finance statistics, national accounts, and data of the Ministry of Finance of the Republic of Lithuania. No additional research is conducted, and there is no burden on respondents.
13.6 thousand euros have been allocated for the preparation of environmental subsidies and similar transfers accounts of 2023.
The main data sources are the State Data Agency’s statistical Survey of Enterprise Expenditure on Environmental Conservation, general government sector finance statistics, national accounts, and data from the Ministry of Finance of the Republic of Lithuania.
18.1.1. Source data - detailed - environmental accounts
Data form environmental accounts are not used.
18.1.2. Source data - detailed - COFOG
COFOG data are used: all data of function 05, also other functions: organic farming share in function 040201 for protection of soils, function 04020202 for management for forest resources, renewable energy share in functions 040305 and 040306 for production of energy from renewable resources, functions 04040301, 06010101, 06060101 and approprations in function 0503 for energy refurbishment for buildings as energy savings and managment. Also, for this data collection, approprations in function 04050302 for railway noise barriers were used for protection from noise.
18.1.3. Source data - detailed - transfers
The allocation of expenditures according to the Economic Classification of Budget Expenditures to corresponding ESA transactions was made by a national expert on COFOG. Current and capital transfers paid by the general government were obtained by summing up data by all selected codes of the Economic Classification of Budget Expenditures:
Subsidies: sum of 241111, 241112, 241113 and 291111;
Social contributions and benefits: sum of 271111, 271112, 271113, 273111 and 281111;
Current transfers: sum of 281112, 253111, 292111, 292112 and 292113;
Capital tranfers: sum of 252112, 251112, 281211, 292211 and 292113.
18.1.4. Source data - detailed - institutional sector
The institutional sectors were determined by analysing State and municipal budgets. Transfers from ROW were mapped from information of Ministry of Finance on sources of financing.
18.1.5. Source data - detailed - tax abatements
Data about tax abatements are not estimated.
18.1.6. Source data - detailed - Environmental domain
The correspondence between COFOG 5 subcategories and CEP domains as required by the qustionnaire was one-to-one (except certain approprations of transfers of GF0503 were located to CEP0202 (Refurbishment of buildings)). Transfers mapped in COFOG 040201 attributed to CEP0501 (organic farming), in function COFOG 04020202 attributed to CEP0503, in funtions 040305 and 040306 were attributed to CEP0201, in COFOG 04040301, 06010101 and 06060101 attributed to CEP0202. Also, certain appropration in function COFOG04050302 were attributed to CEP06 (railway noise barriers).
18.2. Frequency of data collection
Annual
18.3. Data collection
Statistical information is received by the State Data Agency via a secure data transmission channel from other institutions, certain data are found in the internet.
18.4. Data validation
To ensure the quality of statistical data, statistical data analysis, data verification and validation are performed, and the results are compared with the indicators from previous years.
18.5. Data compilation
Indicators are calculated by aggregating administrative data. Data on transfers from general government and the rest of the world are taken from the expenditure files of the state and municipal budgets and are compared with general government expenditure according to the classification of government functions. General government transfers to institutional sectors and corporations are broken down by type of economic activity using information on appropriations transferred to state budget allocation managers and their subordinate institutions.
18.6. Adjustment
Influence of seasons and working days on the indicator is not checked.
No comments.
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.
18 December 2025
The construction of the ESST closely follows the concepts, definitions and accounting rules of the core national accounts.
Environmental purpose defines environmental protection activity and resource management. 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 subsidies and similar transfers – current or capital transfers that are intended to support activities which protect the environment or reduce the use and extraction of natural resources.
Subsidies – current unremunerated payments made by the government or European Union institutions to resident producers.
Current transfers – all transfers that are not capital transfers; they directly affect the level of disposable income and should have an impact on the consumption of goods or services.
Other current transfers – transfers that consist of net non-life insurance premiums and claims, current transfers between different government units, usually at different levels of government, as well as between government and foreign governments, and current transfers, for example, between different households.
Capital transfers – transactions in cash or in kind in which ownership of assets (other than cash and inventories) is transferred from one institutional unit to another, or money is transferred so that the recipient can acquire other assets, or funds received from the transfer of other assets are transferred.
Economic entities and households.
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 whole territory of the country.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.
Statistical information is prepared on the basis of administrative sources, thus, the overall accuracy of the data is high. Data quality is ensured by searching for distinct, missing, duplicate values, analyzing the obtained results and, if necessary, editing the data.
EUR million
Indicators are calculated by aggregating administrative data. Data on transfers from general government and the rest of the world are taken from the expenditure files of the state and municipal budgets and are compared with general government expenditure according to the classification of government functions. General government transfers to institutional sectors and corporations are broken down by type of economic activity using information on appropriations transferred to state budget allocation managers and their subordinate institutions.
The main data sources are the State Data Agency’s statistical Survey of Enterprise Expenditure on Environmental Conservation, general government sector finance statistics, national accounts, and data from the Ministry of Finance of the Republic of Lithuania.
Annual
Annual statistical information is published in 24 months after the end of the reference year.
Statistical information is comparable across the EU countries.
