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. The SEEA-CF 2012 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 is Cyprus. 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
Complete data sets are available since 2010 and have been reported to Eurostat. Data for the period 2001-2009 are available only for the industrial sector.
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).
6.2. Institutional Mandate - data sharing
Not applicable at national level;this information is required at European level only.
7.1. Confidentiality - policy
Official statistics are released in accordance with the confidentiality provisions laid down in the following: • The Official Statistics Law of 2021 (Law No. 25(I)/2021) (especially Article 16 on protection of confidential data). • Regulation (EC) No 223/2009 of the European Parliament and of the Council on European statistics and its later amendment (especially Chapter V on statistical confidentiality). • European Statistics Code of Practice (especially Principle 5 on statistical confidentiality and data protection). • CYSTAT's Guidelines for the Protection of Confidential Data.
Under the provisions of the Official Statistics Law of 2021, all the information collected is treated as confidential and is used solely for statistical purposes. No data for any individual enterprise is published or disclosed to either public bodies or private individuals.
The data set does not include any confidential data values.
8.1. Release calendar
There is no schedule of release dates related to EPEA data on the national website. National data are disseminated annually by Eurostat on its database.
8.2. Release calendar access
Not applicable.
8.3. Release policy - user access
Not applicable.
Data are not being disseminated nationally.
10.1. Dissemination format - News release
No press releases are scheduled; the data are not disseminated nationally.
10.2. Dissemination format - Publications
No such publications exist.
10.3. Dissemination format - online database
Not applicable (see S.10.2).
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
Not applicable.
10.5.1. Metadata - consultations
Not requested for this metadata collection.
10.6. Documentation on methodology
Not applicable.
10.6.1. Metadata completeness - rate
Not requested for this metadata collection.
10.7. Quality management - documentation
Not applicable.
11.1. Quality assurance
Statistics are produced in accordance with the provisions of the European Statistics Code of Practice and in line with the principles governing its implementation. A national Quality Policy is in place, as well as a framework of quality guidelines to be followed.
On EPEA, CYSTAT follows the methodological guidelines provided by Eurostat. Validation and plausibility checks are being made to the data but these are not documented in a structured manner.
The quality of statistics is assessed according to five quality criteria: relevance, accuracy, timeliness and punctuality, accessibility and clarity, coherence and comparability. CYSTAT endorses the Quality Declaration of the European Statistical System. In addition, CYSTAT is guided by the requirements provided for in Article 11 of the Official Statistics Law of 2021 (Law No. 25(I)/2021) as well as Article 12 of Regulation (EC) No 223/2009 on Europeanstatistics, which sets out the quality criteria to be applied in the development, production and dissemination of European statistics.
12.1. Relevance - User Needs
There have so far been no clear indications to us which could help determine the degree of policy need for this data at national level.
12.2. Relevance - User Satisfaction
Not known. User satisfaction with EPEA data has never been evaluated at national level.
12.3. Completeness
All data for mandatory variables are being reported.
12.3.1. Data completeness - rate
Not requested for this metadata collection.
13.1. Accuracy - overall
All estimations made are based on the recommendations of the EPEA methodology and other guidelines provided by Eurostat.
13.2. Sampling error
EPEA 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 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
The EPEA results are available 24 months after the end of the reference year. No preliminary results are disseminated.
14.1.1. Time lag - first result
See 14.1
14.1.2. Time lag - final result
See 14.1
14.2. Punctuality
The data were delivered to Eurostat on 20 December 2024.
14.2.1. Punctuality - delivery and publication
Will be calculated and pprovided by Eurostat.
15.1. Comparability - geographical
Data on EPEA are compiled according to harmonised guidelines provided by Eurostat and hence are comparable across European countries reporting EPEA data to Eurostat.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not requested for this metadata collection.
15.2. Comparability - over time
Following the reclassification of Sewerage Disposal Boards from non-financial sector (S11) to government sector (S13), since 1995, data are not comparable before reference year 2018 for Table S13_S15 and data for Specialist and Secondary Producers in Table S11_S12. However, we will try to revise also previous years in next year's reporting.
15.2.1. Length of comparable time series
See also 15.1.
Data are comparable for 2018-2022 for sectors S11_S12 for other coorporations.
15.3. Coherence - cross domain
EPEA data are coherent with other statistics, which are used as source for the EPEA calculations.
15.3.1. Coherence - sub annual and annual statistics
Not applicable.
15.3.2. Coherence - National Accounts
We work closely with our national accounts and public finance statistics colleagues. Especially in public finance statistics, where there are differences between COFOG and EPEA data, an effort is made to record in more detail the various expenses in COFOG and be able to classify these expenses more accurately.
15.4. Coherence - internal
Calculations for the variables have the same data sources, as descriped inthe EPEA manual.
0,35 FTE
17.1. Data revision - policy
Some data have been revised, mainly due to revisions in national accounts and in some cases due to changes in methodology following some explanations from Eurostat, especially for the new mandatory variables. A data revision policy is in place at CYSTAT. It is published on CYSTAT’s website.
EPEA accounts are revised whenever necessary in order to appropriately reflect revisions in the sourcedata. Data revisions are primarily linked to NA data revisions but also to improvements for a better quality orcoverage of the data. For the 2024 data reporting, substantial revisions were made due to significant updates in NA data. Moreover, a significant change in this data reporting is the incorporation of changes in Government Finance Statistics (GFS) concerning mainly the reclassification of Sewerage Disposal Boards from non-financial sector (S11) to government sector (S13) and the inclusion of new entities in government sector (S13). This change resulted in substantial revisions in tables S13_S15 and S11_S12 for the reporting years 2018-2021.
17.2.1. Data revision - average size
Not estimated. Data have been revised since last obligatory data submission.
18.1. Source data
For tables S13_S15, S11_S12 data are mainly derived from dedicated annual surveys covering municipalities and industries in NACE Rev. 2 Sections B-E and detailed budget reports. Data for tables GG and tranfers paid are collected from government finance statistics and in case further information is needed, we contact the relevant departments. Furthermore, data for Tranfers received are collected from the Directorate General Growth which is the competent authority for the management of European Funds and Programmes. Problems are arising for transfers received for CEPA 8 / CReMA15. It is very difficult to distinguish between the two and furthermore it is very difficult to identify what the general government paid . Data for table S14 are provided by the national accounts (final consumption by households).
Detailed data from government finance statistics are also used for double-checking specific transactions.
Data up to the reference year 2019 were produced based on an annual dedicated survey, which addressed a questionnaire to all entities falling under the definition of general government. These entities had the opportunity to study carefully our definitions and identify which of their activities qualified as environmental protection activities. On the other hand, even thought data coverage in COFOG improved since we have close collaboration with colleagues in public finance, the COFOG data is split into many categories/functions, including environmental protection, to some extent “arbitrarily”, by simply looking at the description of each transaction in the budget. However, for the reference year 2020 onwards, due to time and resourse constrains, data are produced using detailed budget reports and, where necessary, explanations or clarifications are sought from the different government departments. Moreover, NPISH are not included in the data since their contribution to the total value added of the economy is less than 1%.
Output split: i) Market output is calculated based on variables collected from the dedicated survey. Market output is only detected for municipalities in CEPA 3. ii) Non-market output is the sum of all costs in general government (based on public finance statistics detailed data from 2019 onwards). Variable P2. EPS.1 is the intermediate consumption of general government entities engaged in CEPA 2 & CEPA 3 activities. It includes also fees and purchases for services from corporations as intermediate consumption. Variable P2.EPS_EXT.1 is assumed to be equal to P2.EPS.1 since EP services of other classes are mainly ancillary or non-market and the intermediate consumption would be negligible.
Transfers: Data on transfers paid by general government are derived from detailed accounts from Public Finance statistics and the allocation to CEPA categories is made according to the description of expenditure. This can be a big challenge and needs input from the responsible departments. Data are collected from the Directorate General Growth, which provides data for the Cohesion Policy Programme. Moreover, we collect data from FTS.
Corporations: Data are derived from a dedicated survey covering enterprises in NACE Rev. 2 Sections B-C. However, the data is checked against the SBS data for coherence. Moreover, for 2022, SBS data for NACE E were also used.
Data for the calculation of ancillary output is provided by enterprises through a questionnaire. Data is collected for internal expendirure - "in house expenditure" and expenditure for purchases of environmental protection services. Output for own final use is reported zero in SBS for corporations in NACE 37_38.1_38.2_39. We do not include own final use for household.
Households: Data for households are provided by the national accounts (final consumption by households). For the years 2014-2021 data were available. For the year 2022, data are preliminary estimates on the basis of the % change from previous years. The shares of CEPA 2 and CEPA 3 for 2022 were assumed to be the same as for the year 2021. Data will be updated during the next data reporting cycle.
Other macro economic data (trade, VAT etc.):
Data are provided using more detailed NA data for the years 2014-2021. Data for 2022 are estimates since NA data are not yet available. At the moment, no balancing adjustments are done. We also based our estimations on exports figures from international trade in goods statistics. EP services covered in the compilation relate to CPA 38.1 and CPA 37. Data for CPA 38.3 are out of the scope of EPEA, but are reported under the voluntary collection in CReMA 14 and preliminary data from SBS are used.
18.2. Frequency of data collection
Data are collected annually.
18.3. Data collection
See 18.1.
18.4. Data validation
All data from the survey questionnaires are thoroughly checked and if there are any concerns, we contact the enterprise or department concerned to resolve any issues. Data are also checked with data from business statistics, international trade in goods statistics and NA data, where possible. Guidelines from Eurostat's methodological manual are closely followed.
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. The SEEA-CF 2012 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 is Cyprus. 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 estimations made are based on the recommendations of the EPEA methodology and other guidelines provided by Eurostat.
Macro economic variables (output, intermediate consumption, investment etc.) are measured in million Euros.
Not applicable.
For tables S13_S15, S11_S12 data are mainly derived from dedicated annual surveys covering municipalities and industries in NACE Rev. 2 Sections B-E and detailed budget reports. Data for tables GG and tranfers paid are collected from government finance statistics and in case further information is needed, we contact the relevant departments. Furthermore, data for Tranfers received are collected from the Directorate General Growth which is the competent authority for the management of European Funds and Programmes. Problems are arising for transfers received for CEPA 8 / CReMA15. It is very difficult to distinguish between the two and furthermore it is very difficult to identify what the general government paid . Data for table S14 are provided by the national accounts (final consumption by households).
Detailed data from government finance statistics are also used for double-checking specific transactions.
Data up to the reference year 2019 were produced based on an annual dedicated survey, which addressed a questionnaire to all entities falling under the definition of general government. These entities had the opportunity to study carefully our definitions and identify which of their activities qualified as environmental protection activities. On the other hand, even thought data coverage in COFOG improved since we have close collaboration with colleagues in public finance, the COFOG data is split into many categories/functions, including environmental protection, to some extent “arbitrarily”, by simply looking at the description of each transaction in the budget. However, for the reference year 2020 onwards, due to time and resourse constrains, data are produced using detailed budget reports and, where necessary, explanations or clarifications are sought from the different government departments. Moreover, NPISH are not included in the data since their contribution to the total value added of the economy is less than 1%.
Output split: i) Market output is calculated based on variables collected from the dedicated survey. Market output is only detected for municipalities in CEPA 3. ii) Non-market output is the sum of all costs in general government (based on public finance statistics detailed data from 2019 onwards). Variable P2. EPS.1 is the intermediate consumption of general government entities engaged in CEPA 2 & CEPA 3 activities. It includes also fees and purchases for services from corporations as intermediate consumption. Variable P2.EPS_EXT.1 is assumed to be equal to P2.EPS.1 since EP services of other classes are mainly ancillary or non-market and the intermediate consumption would be negligible.
Transfers: Data on transfers paid by general government are derived from detailed accounts from Public Finance statistics and the allocation to CEPA categories is made according to the description of expenditure. This can be a big challenge and needs input from the responsible departments. Data are collected from the Directorate General Growth, which provides data for the Cohesion Policy Programme. Moreover, we collect data from FTS.
Corporations: Data are derived from a dedicated survey covering enterprises in NACE Rev. 2 Sections B-C. However, the data is checked against the SBS data for coherence. Moreover, for 2022, SBS data for NACE E were also used.
Data for the calculation of ancillary output is provided by enterprises through a questionnaire. Data is collected for internal expendirure - "in house expenditure" and expenditure for purchases of environmental protection services. Output for own final use is reported zero in SBS for corporations in NACE 37_38.1_38.2_39. We do not include own final use for household.
Households: Data for households are provided by the national accounts (final consumption by households). For the years 2014-2021 data were available. For the year 2022, data are preliminary estimates on the basis of the % change from previous years. The shares of CEPA 2 and CEPA 3 for 2022 were assumed to be the same as for the year 2021. Data will be updated during the next data reporting cycle.
Other macro economic data (trade, VAT etc.):
Data are provided using more detailed NA data for the years 2014-2021. Data for 2022 are estimates since NA data are not yet available. At the moment, no balancing adjustments are done. We also based our estimations on exports figures from international trade in goods statistics. EP services covered in the compilation relate to CPA 38.1 and CPA 37. Data for CPA 38.3 are out of the scope of EPEA, but are reported under the voluntary collection in CReMA 14 and preliminary data from SBS are used.
Data are not being disseminated nationally.
The EPEA results are available 24 months after the end of the reference year. No preliminary results are disseminated.
Data on EPEA are compiled according to harmonised guidelines provided by Eurostat and hence are comparable across European countries reporting EPEA data to Eurostat.
Following the reclassification of Sewerage Disposal Boards from non-financial sector (S11) to government sector (S13), since 1995, data are not comparable before reference year 2018 for Table S13_S15 and data for Specialist and Secondary Producers in Table S11_S12. However, we will try to revise also previous years in next year's reporting.
