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 Protection Ativities (CEPA), which distinguishes nine environmental domains. Data should be reported according to CEPA; however the mandatory part of the questionnaire restricts data collection to only some environmental domains (depending on the sector/variables).
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.proposes to use the primary purpose criterion, recognising that many economic activities are undertaken for a variety of purposes, environmental and non-environmental ones.
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 Belgium.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
EPEA data are available for the period 2014-2022. EPEA data have been calculated in the past for 1997-2013 according to a methodology which is not compatible with the currently used Belgian methodology. No preliminary data are available.
3.9. Base period
not applicable
Macro economic variables (output, intermediate consumption, investment etc.) are measured in million euros.
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). 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). The Federal Planning Bureau of Belgium has been entrusted with the analysis of sustainable development policies and the construction of satellite accounts to the national accounts by the Belgian government, by means of the law of 21 December 1994 on social and diverse provisions.
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 EPEA. The Belgian Law of 4 July 1962 on public statistics. There are no dataset specific rules.
7.2. Confidentiality - data treatment
A cell is considered non confidential if its value is based on at least 3 entities, and none of these 3 entities counts for 80% or more of the value.
8.1. Release calendar
The EPEA dataset is part of the data published by the Institute for National Accounts. The publication dates are laid down each year in a publication calendar publicly available on the INA website.
EPEA data are publicly available on the website of the Federal Planning Bureau. An X message announces the publication.
The EPEA are disseminated yearly.
10.1. Dissemination format - News release
non-existent
10.2. Dissemination format - Publications
Federal Planning Bureau, Institute for National Accounts, Environmental Protection Expenditure Accounts 2014-2022, December 2024 (available in French and Dutch).
The EPEA data are also disseminated by Eurostat by means of the Eurobase website.
10.5.1. Metadata - consultations
not applicable
10.6. Documentation on methodology
An unpublished methodological paper is available. Guy Vandille, Environmental Protection Expenditure Accounts - Belgian methodology, December 2023, 32pp.
10.6.1. Metadata completeness - rate
100%
10.7. Quality management - documentation
There is no document describing the measures to assure the quality of the EPEA data apart from the Eurostat quality report.
11.1. Quality assurance
A comparison is made with the results of the previous year in order to check plausibility. The EPEA standard tables also contain in-built checks. The data are validated by the scientific committee of the Institute for National Accounts. The Eurostat validation procedure provides a further check on the data.
11.2. Quality management - assessment
A lot of the data used are national accounts data, which we can assume to be of good quality. Data on ancillary output and environmental protection investment are survey based. The degree of accuracy of this survey is satisfactory overall, but less so as concerns the allocation across industries. Expenditure by households for CEPA 1 and 5 to 9 is a minimum, based on data on transfers. A separate household EPEA survey would be necessary to obtain more complete data.
12.1. Relevance - User Needs
no use known
12.2. Relevance - User Satisfaction
no use known
12.3. Completeness
All the obligatory data are provided, as well as a lot of the voluntary variables.
12.3.1. Data completeness - rate
100%
13.1. Accuracy - overall
As far as possible, National Accounts data are used. However, only a small set of environmental services and goods or industries can be identified in those accounts (supply and use tables, national accounts by industry). Furthermore, there is no simple one to one relationship between government COFOG-functions and environmental domains. This implies a lot of allocation keys need to be used. Data on ancillary output and environmental protection investment are survey based. The degree of accuracy of this survey is satisfactory overall, but less so as concerns the allocation across industries. The same is true for intermediary consumption of environmental services other than those belonging to CEPAs 2 to 4, and the intermediary consumption of resource management services and goods. Expenditure by households for CEPA 1 and 5 to 9 is a minimum, based on data on transfers, which are assumed to cover the extra cost of environmentally friendly alternatives.
13.2. Sampling error
not applicable
13.2.1. Sampling error - indicators
not applicable
13.3. Non-sampling error
The parts based on the EPEA survey (performed by STATBEL) are less reliable, since the response rate was only 15%. When the precision of the estimates is based on the coefficient of variation, the results look bad. However, one needs to ask the question whether one can expect companies in general or of a particular size to have a comparable environmental protection expenditure profile. This will certainly depend to a high degree on the type of activity they perform and for investment values vary strongly from year to year, as investment tends to do. Consequently, we believe the assessment of the precision of a survey about such specific and detailed part of economic actors' use/consumption/investment to be far less than straightforward.
13.3.1. Coverage error
Not applicable.
13.3.1.1. Over-coverage - rate
Not applicable.
13.3.1.2. Common units - proportion
Not applicable.
13.3.2. Measurement error
Not applicable.
13.3.3. Non response error
Not applicable.
13.3.3.1. Unit non-response - rate
Not applicable.
13.3.3.2. Item non-response - rate
Not applicable.
13.3.4. Processing error
Not applicable.
13.3.5. Model assumption error
Not applicable.
14.1. Timeliness
23.5 months.
14.1.1. Time lag - first result
First EPEA results are published at t+23.5 months.
14.1.2. Time lag - final result
There is no difference between first results and final results.
There is only 1 publication date, at t+23.5 months.
14.2. Punctuality
delivered 11 days before due date
14.2.1. Punctuality - delivery and publication
The EPEA tables were delivered to Eurostat on 20 December. The Eurostat reporting deadline for EPEA is 31 December.
15.1. Comparability - geographical
EPEA accounts are compiled according to harmonised guidelines provided by Eurostat and hence comparable across European countries reporting EPEA accounts to Eurostat.
15.1.1. Asymmetry for mirror flow statistics - coefficient
not applicable
15.2. Comparability - over time
The entire time series is recalculated each year according to a common methodology. Consequently, the data are comparable over time.
15.2.1. Length of comparable time series
comparable time series are available for 9 years (2014-2022).
15.3. Coherence - cross domain
In contrast to the EGSS, we do take NACEs 45-47 (trade) into account in calculating market output of the enterprises for the environmental domains other than CEPAs 2 to 4 (which are based on the supply table instead of on the EGSS). This is done because the use of environmental services by enterprises for these environmental domains is based on a survey and thus can be supposed to include purchases from NACEs 45-47.
Ancillary output, calculated for EPEA, is used in the EGSS. However, as the EGSS has to be delivered 2 months earlier than the EPEA, ancillary output for the reference year in the EGSS does not correspond to ancillary output in the EPEA for the same reference year.
15.3.1. Coherence - sub annual and annual statistics
not applicable
15.3.2. Coherence - National Accounts
For CEPAs 2 to 4 supply and use are based on the national accounts SUT for 2015. Several variables are used to extrapollate to other years. The SUT are based on detailed data only every 5 years. At a detailed product level (which we need) the balancing procedure on the basis of data with respect to totals for industries and products can lead to unjustified jumps in the years in between the quinquennial production on the basis of the detailed data. For that reason we prefer the extrapollation method. It is rather unfortunate of course that the next SUT based on detailed data are the ones for Covid-year 2020, which render these SUT unfit for extrapollation purposes. As of the EPEA 2023 the COFOG values are distributed across CEPA and CReMA domains. Not all CReMA domains are incorporated in the EPEA, however. As a consequence, the COFOG totals can no longer be reconstructed on the basis of the values in EPEA.
15.4. Coherence - internal
Supply and use of environmental services are balanced.
In 2024 0.12 FTEs were spent on the production of the EPEA.
17.1. Data revision - policy
Methodological revisions are applied to the entire time series.
17.2. Data revision - practice
Revisions with respect to the EPEA 2023 are due to:
revised COFOG tables.
revised national accounts by industry.
revised EGSS.
revision of allocation to environmental domains of certain parts of the government budgets.
17.2.1. Data revision - average size
National environmental protection expenditure by both S13+S15 and S11+S12 is almost 1% higher than in the EPEA 2023.
National environmental protection expenditure by S14 is almost 0.5% higher.
18.1. Source data
Table S13_S15
NA COFOG (all CEPAs + CReMAs) ; government budget analysis (all CEPAs + CReMAs); NA by industry (all CEPAs + CReMAs) ; NA supply and use tables (CEPAs 2 to 4 + CReMAs 11B, 13C, 14) ; NA detailed government accounts (CEPAs 2 to 4 + CReMAs 11B, 13C, 14) ; NA detailed annual sector accounts (all CEPAs + CReMAs) ; EGSS data (all CEPAs + CReMAs); separate study on investment by S15 using data from the Central Balance Sheet Office, the VAT database and the Structural Business Survey (all CEPAs + CReMAs).
Table S11_S12
NA by industry (all CEPAs + CReMAs) ; NA supply and use tables (CEPAs 2 to 4 + CReMAs 11B, 13C, 14; CEPA 3 for RNO only) ; EGSS data (all CEPAs + CReMAs) ; specific EPEA survey (at NACE 2 digit level ; all CEPAs + CReMAs); labour market database (all CEPAs)
Table S1_S2
EGSS data (all CEPAs + CReMAs) ; NA supply table (CEPAs 2 to 4 + CReMAs 11B, 13C, 14) ; Balance of Payments (CEPAs 2 to 4 + CReMAs 11B, 13C, 14)
Table S14
NA use table (CEPAs 2 to 4 + CReMAs 11B, 13C, 14); NA detailed annual sector accounts (CEPAs 2 to 4 + CReMAs 11B, 13C, 14); ESST (all CEPAs + CReMAs, except CReMAs 11B, 13C, 14)
All tables, data with respect to transfers
NA COFOG (all CEPAs + CReMAs) ; ETEA (CEPAs 2 to 4) ; ESST (all CEPAs + CReMAs)
18.2. Frequency of data collection
Most of the source data are available annually, except for: SUTs built on the basis of detailed input and output data: quinquennially EPEA survey: planned to be quinquennially, but resource constraints have made any update since the initial survey in 2018 impossible.
18.3. Data collection
The specific EPEA survey was done by STATBEL. Companies received an individual code, giving them access to an on-line version of the survey. The questionnaire itself was designed by the Federal Planning Bureau.
18.4. Data validation
Most of the data are NA data. We have to assume the quality of these data are OK. As concerns the specific EPEA survey, Statistics Belgium provided an analysis of the degree of precision. We check the plausibility of the NEEP by comparing it to gdp. A comparison is made with the previous year's EPEA version.
18.5. Data compilation
not applicable
18.5.1. Imputation - rate
not applicable
18.6. Adjustment
not applicable
18.6.1. Seasonal adjustment
not applicable
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.
20 December 2024
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.proposes to use the primary purpose criterion, recognising that many economic activities are undertaken for a variety of purposes, environmental and non-environmental ones.
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 Belgium.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.
As far as possible, National Accounts data are used. However, only a small set of environmental services and goods or industries can be identified in those accounts (supply and use tables, national accounts by industry). Furthermore, there is no simple one to one relationship between government COFOG-functions and environmental domains. This implies a lot of allocation keys need to be used. Data on ancillary output and environmental protection investment are survey based. The degree of accuracy of this survey is satisfactory overall, but less so as concerns the allocation across industries. The same is true for intermediary consumption of environmental services other than those belonging to CEPAs 2 to 4, and the intermediary consumption of resource management services and goods. Expenditure by households for CEPA 1 and 5 to 9 is a minimum, based on data on transfers, which are assumed to cover the extra cost of environmentally friendly alternatives.
Macro economic variables (output, intermediate consumption, investment etc.) are measured in million euros.
not applicable
Table S13_S15
NA COFOG (all CEPAs + CReMAs) ; government budget analysis (all CEPAs + CReMAs); NA by industry (all CEPAs + CReMAs) ; NA supply and use tables (CEPAs 2 to 4 + CReMAs 11B, 13C, 14) ; NA detailed government accounts (CEPAs 2 to 4 + CReMAs 11B, 13C, 14) ; NA detailed annual sector accounts (all CEPAs + CReMAs) ; EGSS data (all CEPAs + CReMAs); separate study on investment by S15 using data from the Central Balance Sheet Office, the VAT database and the Structural Business Survey (all CEPAs + CReMAs).
Table S11_S12
NA by industry (all CEPAs + CReMAs) ; NA supply and use tables (CEPAs 2 to 4 + CReMAs 11B, 13C, 14; CEPA 3 for RNO only) ; EGSS data (all CEPAs + CReMAs) ; specific EPEA survey (at NACE 2 digit level ; all CEPAs + CReMAs); labour market database (all CEPAs)
Table S1_S2
EGSS data (all CEPAs + CReMAs) ; NA supply table (CEPAs 2 to 4 + CReMAs 11B, 13C, 14) ; Balance of Payments (CEPAs 2 to 4 + CReMAs 11B, 13C, 14)
Table S14
NA use table (CEPAs 2 to 4 + CReMAs 11B, 13C, 14); NA detailed annual sector accounts (CEPAs 2 to 4 + CReMAs 11B, 13C, 14); ESST (all CEPAs + CReMAs, except CReMAs 11B, 13C, 14)
All tables, data with respect to transfers
NA COFOG (all CEPAs + CReMAs) ; ETEA (CEPAs 2 to 4) ; ESST (all CEPAs + CReMAs)
The EPEA are disseminated yearly.
23.5 months.
EPEA accounts are compiled according to harmonised guidelines provided by Eurostat and hence comparable across European countries reporting EPEA accounts to Eurostat.
The entire time series is recalculated each year according to a common methodology. Consequently, the data are comparable over time.
