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 Denmark. Greenland and the Faroe Islands are not included. 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
The statistics cover the years 2018-2021. We do not have estimates available besides those previously transmitted to Eurostat.
3.9. Base period
Not applicable
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). 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).
Data based on 3 or less units is defined as confidential.
8.1. Release calendar
The publication date appears in the release calendar. The date is confirmed in the weeks before.
8.2. Release calendar access
The Release Calender can be accessed on our English website.
8.3. Release policy - user access
Statistics are always published at 8:00 a.m. at the day announced in the release calendar. No one outside of Statistics Denmark can access the statistics before they are published.
Annual statistics.
10.1. Dissemination format - News release
EPEA is not published nationally.
10.2. Dissemination format - Publications
EPEA is not published nationally.
10.3. Dissemination format - online database
EPEA is not published nationally.
10.3.1. Data tables - consultations
EPEA is not published nationally.
10.4. Dissemination format - microdata access
Not applicable.
10.5. Dissemination format - other
Data is delivered to Eurostat - Unit E2, Environmental Statistics and to OECD - Environmental Directorate.
10.5.1. Metadata - consultations
Data is delivered to Eurostat - Unit E2, Environmental Statistics and to OECD - Environmental Directorate.
10.6. Documentation on methodology
Not available.
10.6.1. Metadata completeness - rate
Not available.
10.7. Quality management - documentation
Not available.
11.1. Quality assurance
Statistics Denmark follows the principles in the Code of Practice for European Statistics (CoP) and uses the Quality Assurance Framework of the European Statistical System (QAF) for the implementation of the principles. This involves continuous decentralized and central control of products and processes based on documentation following international standards. The central quality assurance function reports to the Working Group on Quality. Reports include suggestions for improvement that are assessed, decided and subsequently.implemented.
11.2. Quality management - assessment
The statistics cover the total accounts for all municipalities and regions, all ministries in the state, and all public corporations. The final accounting figures are not revised. The central government, the municipal and regional accounts and public companies are considered to be final when published. Corrections may occur later if errors in the data or in the data processing is discovered. The individual statistics have a scale and level of detail which is in line with other countries such as Sweden, Norway and the Netherlands. The accounts are established in accordance with international guidelines from Eurostat and the United Nations.
12.1. Relevance - User Needs
The figures are not yet published, but the main users are expected to be associations and public authorities working with the environment.
12.2. Relevance - User Satisfaction
The figures are not yet published in our database.
12.3. Completeness
We are currently working on integrating the production of ESST and EPEA.
12.3.1. Data completeness - rate
We are currently working on integrating the production of ESST and EPEA.
13.1. Accuracy - overall
The SUTs and GFS are used as a framework for the compilation to ensure a high quality for the data reported. Future work includes a revision of COFOG-codes in GFS and to further look into the link between microdata in EGSS and the macro-data in EPEA.
13.2. Sampling error
For the most parts, the statistics are register based making sample uncertainty irrelevant in these cases. However, for the data relying on the EGGS, the variance (CV) on the total estimate for turnover of EGSS in the surveyed types of industries is calculated to about 1,5 per cent . Its correspond to an error on 3 billion DKK, as the turnover in the subpopulation is 200 billion DKK. For the single types of industries the error is higher, relatively. The typical variation is about 10 per cent. On smaller units (less than 50 employees) the error is about 10 per cent. For larger holdings about 1,5 per cent.
13.2.1. Sampling error - indicators
Described in previous section.
13.3. Non-sampling error
Other sources of uncertainty in the current statistics can often be attributed to different errors of measurement. In this context, the following errors deserve to be highlighted: misplacements of expenditure and revenue within the public accounts, misclassification within the two international classification systems CEPA and CReMA, as well as incorrectly included or omitted accounting items. Misplacements within the public accounts occur outside of Statistics Denmark and are therefore difficult to get the full overview of. However, the close cooperation between Statistics Denmark and accounting officers within the public sector contributes to the ongoing correction of such errors. Misclassifications, incorrect inclusions or omissions often depend on misinterpretations of the international classifications, as well as the risk of ignoring environmentally relevant account entries. Such errors are impossible to avoid completely. Efforts to reduce such errors, however, are ongoing.
Regarding EGGS data, the errors from other reasons than sample survey is measurement errors. It is difficult exactly to assess if a good or service is part of EGSS or not. What matters other variables than turnover, the assumption is, that an EGSS share of turnover also reflects the EGSS share of export, value added and employment. Furthermore, it is assumed that 2013-data also could be used for 2012 and 2014 compilation - 2015 data for 2016 compilation, 2017- data for 2018-compilation, 2019-data for 2020-compilation and 2021 data for 2022 compilation. The results for export is underestimating the real level, due to problems to connect data on production and export.
13.3.1. Coverage error
Described in section 13.3.
13.3.1.1. Over-coverage - rate
Described in section 13.3.
13.3.1.2. Common units - proportion
Described in section 13.3.
13.3.2. Measurement error
Described in section 13.3.
13.3.3. Non response error
Described in section 13.3.
13.3.3.1. Unit non-response - rate
Described in section 13.3.
13.3.3.2. Item non-response - rate
Described in section 13.3.
13.3.4. Processing error
Described in section 13.3.
13.3.5. Model assumption error
Described in section 13.3.
14.1. Timeliness
First EPEA results are calculated 24 months after the reference period.
Final EPEA results are available 36 months after the reference period.
They are currently not disseminated nationally.
14.1.1. Time lag - first result
First EPEA results are calculated 24 months after the reference period.
14.1.2. Time lag - final result
Final EPEA results are available 36 months after the reference period
14.2. Punctuality
Data were actually delivered to Eurostat by the deadline without delay
14.2.1. Punctuality - delivery and publication
Data were actually delivered to Eurostat by the deadline without delay
15.1. Comparability - geographical
The individual statistics have a scale and level of detail which is in line with other countries such as Sweden, Norway and the Netherlands. The accounts are established in accordance with international guidelines from Eurostat and the United Nations.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable.
15.2. Comparability - over time
The years 2014-2018 have been revised comprehensively for GFS. These revisions have caused a break in the time series between 2013 and 2014.
The most important changes in GFS are:
The removal of municipality expenditure on the maintenance of public parks, recreational areas and facilities (approximately 1.5 billion DKK per year) from the statistics (CEPA 6). Following a deeper analyses, it has been concluded that these expenses are not supporting environmental protection activities. This conclusion is in line with the CEPA explanatory notes.
The removal of expenses in relation to coastal protection from the statistics (CEPA6). These have been removed in accordance with advice from Eurostat officials.
Re-estimation (down grading) of the environmental component in administration expenditure in local government mainly within CEPA 4 and 6.
Transfer of expenditure items between different CEPA classes.
The revision has led to a break in series data for S13_S15 :
CEPA 1 for expenditures and investment, the drop is due to: exclusion of a wide range of expenditure items from the statistics, transfers of items from CEPA 1 to CEPA 9, and re-estimations of CEPA.
CEPA 3 for salary and consumption, the drop is due to: transfers of expenditure items from CEPA 3 to CEPA 1, 7 and 9 and exclusion of certain items from the statistics.
CEPA 6.
The revision led to a break in series for transfers to ROW for CEPA1.
15.2.1. Length of comparable time series
Described in section 15.2.
15.3. Coherence - cross domain
EPEA and EGGS uses the same source for specialised producers and EGSS is the main source.
15.3.1. Coherence - sub annual and annual statistics
Described in previus section.
15.3.2. Coherence - National Accounts
The SUT and GFS are used as a framework for the compilation. There is a well known issue with the COFOG-codes that we are working on to resolve.
15.4. Coherence - internal
EPEA and EGGS uses the same source for specialised producers and EGSS is the main source.
For the most part the response-burden is nil, since the statistics are compiled on the basis of register information. However, for the EGGS-dependent data regarding corporations the cost and burden was DKK 100.000 for 2021.
17.1. Data revision - policy
Statistics Denmark revises published figures in accordance with the Revision Policy for Statistics Denmark. The common procedures and principles of the Revision Policy are for some statistics supplemented by a specific revision practice.
17.2. Data revision - practice
Described in 15.2.
17.2.1. Data revision - average size
Described in 15.2.
18.1. Source data
GFS (Government Finance Statistics) for general government's expenditure and transfers. Statistics for public corporations and SBS is used for specialised producers. Environmental Protection Expenditures in manufacturing industries is used to calculate ancillary production and the use of EP services for manufacturing industries. National Accounts is used for calculating the use of EP-services for households (this is based on HBS - Household Budget Survey) and for intermediate consumption of EP-services in service industries. Balance of Payment is used for import and export of EP-services.
18.2. Frequency of data collection
Annually.
18.3. Data collection
Data collection for GFS: Data for these statistics is collected from Statistics Denmark's database DIOR. DIOR systematizes and stores electronic extracts from the accounts of the state, municipalities and regions as well as annual accounts from public corporations. Expenditure in manufacturing industries is a web-based survey. The questionnaire has from 2015-collection been into three sections, addressing manufacturing, construction and knowledge based services, respectively. However, the construction sector was not included in the data collection for 2017 and 2019, but covered by model-based estimates.
18.4. Data validation
All the data used to compile EPEA is validated before published in their own statistics. The use of specialised EP-services in the statistics for environmental expenditures in manufacturing industries is compared with SUTs and the total supply and use of EP-services when compiling EPEA.
18.5. Data compilation
The processing of data for this statistics largely consists of sorting and aggregation of expenditure and revenue by environmental purpose and category, real-economic type, branches and sub-sectors. On the basis of this categorisation and aggregation, the figures are presented in different environmental areas of action, according the real economic type as well as in subsectors of the public sector. The statement is consolidated within state, municipalities, regions and public corporations. This means that the double-counting of transfers between sub-sectors is avoided, such that the expenditure is shown by the sector in charge of the task.
In the source data, the totals in expenditure on manufacturing industries are estimated by using the stratification and related weights for the sample.
18.5.1. Imputation - rate
Not applicable.
18.6. Adjustment
No further adjustments is used besides the ones mentioned under data compilation.
18.6.1. Seasonal adjustment
Not applicable.
No other comment.
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.
19 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 Denmark. Greenland and the Faroe Islands are not included. 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.
The SUTs and GFS are used as a framework for the compilation to ensure a high quality for the data reported. Future work includes a revision of COFOG-codes in GFS and to further look into the link between microdata in EGSS and the macro-data in EPEA.
Macro economic variables (output, intermediate consumption, investment etc.) are measured in million units of national currency.
The processing of data for this statistics largely consists of sorting and aggregation of expenditure and revenue by environmental purpose and category, real-economic type, branches and sub-sectors. On the basis of this categorisation and aggregation, the figures are presented in different environmental areas of action, according the real economic type as well as in subsectors of the public sector. The statement is consolidated within state, municipalities, regions and public corporations. This means that the double-counting of transfers between sub-sectors is avoided, such that the expenditure is shown by the sector in charge of the task.
In the source data, the totals in expenditure on manufacturing industries are estimated by using the stratification and related weights for the sample.
GFS (Government Finance Statistics) for general government's expenditure and transfers. Statistics for public corporations and SBS is used for specialised producers. Environmental Protection Expenditures in manufacturing industries is used to calculate ancillary production and the use of EP services for manufacturing industries. National Accounts is used for calculating the use of EP-services for households (this is based on HBS - Household Budget Survey) and for intermediate consumption of EP-services in service industries. Balance of Payment is used for import and export of EP-services.
Annual statistics.
First EPEA results are calculated 24 months after the reference period.
Final EPEA results are available 36 months after the reference period.
They are currently not disseminated nationally.
The individual statistics have a scale and level of detail which is in line with other countries such as Sweden, Norway and the Netherlands. The accounts are established in accordance with international guidelines from Eurostat and the United Nations.
The years 2014-2018 have been revised comprehensively for GFS. These revisions have caused a break in the time series between 2013 and 2014.
The most important changes in GFS are:
The removal of municipality expenditure on the maintenance of public parks, recreational areas and facilities (approximately 1.5 billion DKK per year) from the statistics (CEPA 6). Following a deeper analyses, it has been concluded that these expenses are not supporting environmental protection activities. This conclusion is in line with the CEPA explanatory notes.
The removal of expenses in relation to coastal protection from the statistics (CEPA6). These have been removed in accordance with advice from Eurostat officials.
Re-estimation (down grading) of the environmental component in administration expenditure in local government mainly within CEPA 4 and 6.
Transfer of expenditure items between different CEPA classes.
The revision has led to a break in series data for S13_S15 :
CEPA 1 for expenditures and investment, the drop is due to: exclusion of a wide range of expenditure items from the statistics, transfers of items from CEPA 1 to CEPA 9, and re-estimations of CEPA.
CEPA 3 for salary and consumption, the drop is due to: transfers of expenditure items from CEPA 3 to CEPA 1, 7 and 9 and exclusion of certain items from the statistics.
CEPA 6.
The revision led to a break in series for transfers to ROW for CEPA1.
