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 are reported according to CEPA.
3.3. Coverage - sector
Data are 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 the economic territory of Spain. 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
2014-2022, with 2023 as early estimates. Data are processed inmediately after receiving information from data sources.
3.9. Base period
Not applicable, as this point is devoted to indexes.
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), including modifications introduced by amendments and delegated acts.
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
No exchanges with other agencies at the moment
7.1. Confidentiality - policy
The Statistical Law No. 12/1989 specifies that the INE cannot publish, or make otherwise available, individual data or statistics that would enable the identification of data for any individual person or entity. INE provides information on the protection of confidentiality at all stages of the statistical process: INE questionnaires for the operations in the national statistical plan include a legal clause protecting data under statistical confidentiality. Notices prior to data collection announcing a statistical operation notify respondents that data are subject to statistical confidentiality at all stages. For data processing, INE employees have available the INE data protection handbook, which specifies the steps that should be taken at each stage of processing to ensure reporting units' individual data are protected. The microdata files provided to users are anonymised. Environmental Protection Expenditure Accounts is a statistical operation included in the National Statistical Plan, which is therefore subject to the Law on the Public Statistical Function, 9 May 1989. As a result, its data is protected by Statistical Secrecy in all the stages of its development.
7.2. Confidentiality - data treatment
The Regulation (EC) No 223/2009 of the European Parliament and of the Council of 11 March 2009 on European statistics) applies for EPEA.
8.1. Release calendar
The advance release calendar that shows the precise release dates for the coming year is disseminated in the last quarter of each year.
Data are released simultaneously according to the advance release calendar to all interested parties by issuing the press release. At the same time, the data are posted on the INE's Internet website (www.ine.es/en) almost immediately after the press release is issued. Also some predefined tailor-made requests are sent to registered users. Some users could receive partial information under embargo as it is publicly described in the European Statistics Code of Practice.
Data are disseminated annually
10.1. Dissemination format - News release
The results of the statistical operations are normally disseminated by using press releases that can be accessed via both the corresponding menu and the Press Releases Section in the web.
The handbook of Environmental Protection Expenditure Accounts developed by Eurostat (“Environmental protection expenditure accounts handbook"), may be consulted in their website through the following link: Environmental protection expenditure accounts.
See below details on Quality assurance and Quality assessment. Quality management is compliant with The European Code of Practices.
11.1. Quality assurance
Quality assurance framework for the INE statistics is based on the ESSCoP, the European Statistics Code of Practice made by EUROSTAT. The ESSCoP is made up of 16 principles, gathered in three areas: Institutional Environment, Processes and Products. Each principle is associated with some indicators which make possible to measure it. This statistic follows the tools developed by Eurostat in order to evaluate quality aspects: the indicators mentioned above, Self-assessment based on the DESAP model, peer review, user satisfaction surveys and other proceedings for evaluation.
11.2. Quality management - assessment
The Commission (Eurostat) shall assess the quality of the data transmitted and may, within 1 month of receipt of the data, request the Member State in question to submit additional information regarding the data or a revised dataset, as appropriate (Article 7.4 of European Regulation nº 691/2011).
12.1. Relevance - User Needs
The EPEA estimates were published on the 5th december 2023. Among the Environmental Accounts users are:
Ministry for Ecological Transition and other public institutions (observatories, etc.)
Regional Administrations (Autonomous Communities)
Researchers and Academic institutions
Non-profit companies and institutions (Company research services, foundations, associations, etc.), trade unions and employers' organisations.
Press and specialised media
12.2. Relevance - User Satisfaction
The INE conducts user surveys in order to know their opinion and degree of satisfaction with statistics, as well as to detect new information needs. The INE conducts this type of surveys once every three years. A notable feature of these surveys is that they are used (among other objectives) as a base and orientation in the process of strategic planning of the INE.
12.3. Completeness
The Environmental Protection Expenditure Accounts meet the information requirements demanded by European Parliament and Council Regulation (EU) Nº 538/2014, of 16 April 2014 and Commission Delegated Regulation (EU) 2022/125 of 19 November 2021, amending Regulation (EU) Nº 691/2011, regarding the European economic environmental accounts, and therefore, it may be stated that they are comprehensive.
The rate of available compulsory statistical results is 100% (R1=100%)
12.3.1. Data completeness - rate
100%
13.1. Accuracy - overall
Coherence with Spanish National Accounts ensures a high level of accuracy for the EPEA data reported. There are no general deficiencies in the data. Quality is always subject to improvements, but in general, main indicators are accurate.
13.2. Sampling error
EPEA compilation is based on other official statistics.
13.2.1. Sampling error - indicators
Not applicable
13.3. Non-sampling error
Not applicable
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
The estimates of the Environmental Protection Expenditure Accounts are sent to Eurostat, at most 24 months following the end of the reference year, in compliance with EU Regulation Nº 538/2014, amending EU Regulation Nº 691/2011, regarding European economic environmental accounts, regulating the periods for transmitting data.
14.1.1. Time lag - first result
12 months
14.1.2. Time lag - final result
36 months
14.2. Punctuality
The results of the Environmental Accounts are published in a timely manner, according to the INE structural statistics publication calendar. See the INE website.
14.2.1. Punctuality - delivery and publication
0 days. Data are always released on the committed day.
15.1. Comparability - geographical
The EU Member States use the same methodology for the compilation of estimates, which allows comparability among Environmental Protection Expenditure Accounts estimates.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable
15.2. Comparability - over time
The basic methodology for the compilation of the estimates has not changed since the first estimates of Environmental Protection Expenditure Accounts as a pilot study.
Nonetheless, the appearance of a new breakdown of environmental domains in the EPEA questionnaire for ancillary producers triggered a break in series. From 2019 and backwards, CEPA 7+8+9 contains also any potential value related to CEPA 4 and 5. Spain expects to correct it in the next data collection subject to resources availability.
15.2.1. Length of comparable time series
10
Despite a break in series footnote is used in 2020 for a specific part, following the definition provided by Eurostat in the questionnaire, it does not involve a significant change in the main aggregates, Therefore, it is not considered to be a break in series for the overall data series.
15.3. Coherence - cross domain
EPEA is compiled altogether EGSS. Some variables appear in both, such as 'Market output', while other variables must keep coherence, such as GVA in EGSS with respect to 'Intermediate consumption´in EPEA. Nonetheless, full alignment is not totally plausible, as those variables refer to different scopes and environmental domains, and they are subject to different valuation principles. These aspects are covered in EPEA and EGSS handbooks released by Eurostat. EPEA is compiled coherently with statements made in there.
15.3.1. Coherence - sub annual and annual statistics
Not applicable, as estimations are provided on an annual basis
15.3.2. Coherence - National Accounts
Environmental Accounts are coherent with National Accounts. Particularly, specialised producers relate to specific economic activities located in National Accounts through NACE classification. Data in EPEA are compiled within the borders of National Accounts for those NACE activities and are broken down between producers, incorporating COFOG data.
15.4. Coherence - internal
EPEA estimates are particularly challenging concerning internal coherence. In order to ensure it, aggregates are produced strictly following the relation between variables and also based on the control calculations developed by Eurostat
Estimations included in EPEA questionnaires correspond around 2 months in full-time equivalents work.
17.1. Data revision - policy
The INE of Spain has a policy which regulates the basic aspects of statistical data revision, seeking to ensure process transparency and product quality. This policy is laid out in the document approved by the INE board of directors on 13 March of 2015, which is available on the INE website, in the section "Methods and projects/Quality and Code of Practice/INE’s Quality management/INE’s Revision policy"
Data revision in practice has been quite low. Apart from the regular updates for the last years of the data series (2022 and 2023), there has been minor corrections for ancillary production years 2020 and 2021.
Additionally, production in the domain of waste management has been modified in order to ensure coherency with other environmental accounts.
17.2.1. Data revision - average size
MAR: -199 million euro
RMAR: 1,09%
18.1. Source data
Variables for table specialised producers and secondary producers of EP services are within the borders of the output of characteristic EP services covered in National Accounts (SUT and A64 main aggregates). The output of EP services is then allocated to General Government based on COFOG and ad-hoc inventory of NGOs; Specialised producers based SBS data; Ancillary producers is mainly based on the Statistics on Environmental Protection Activities; Household´s data are taking from COICOP; The rest of variables (transfers, taxes less subsidies, exports and imports) are estimated combining all aforementioned data sources (COFOG, SBS, NGOs, etc)
18.2. Frequency of data collection
Annually
18.3. Data collection
Data collection flow is determined by the date and availability of the main data sources mentioned in 18.1. As soon as, National Accounts data and COFOG´s are available, they are incorporated into the production process. As they are closely related, data are analysed to ensure consistency and internal coherence.
Corporations (either specialised producers or ancillary) are compiled based on surveys. For the specialised producers, these results are not produced within the environmental unit, since they belong to SBS survey. Data from that survey are incorporated as they are received, unless any issue is found. For ancillary producers, data come from a specific survey devoted to environmental protection addressed to industrial producers (NACE B, C, D). INEbase / Agriculture and environment /Waste and Environmental protection /Statistics on Environmental Protection Activities / Latest data
Data from COICOP are, as in the case of COFOG, taken as they are received.
Finally, when all the information is available, they are integrated following the accounting rules to obtain the main aggregate: National Expenditure on Environmental Protection. As it is calculated by environmental domain and institutional sector, it is required to check results are coherent. In addition, for institutional sectors, certain components must be zero by definition. This is checked to ensure theoretical rules are accomplished.
18.4. Data validation
The base information, from the different statistics, is subjected to a series of processes: identification of outliers, error filtering, adaptation to the terms of the Environmental Accounts.
18.5. Data compilation
Data compilation consists of a complex system, which incorporates row data obtained from the data sources mentioned in 18.1, which are applied to the different institutional sectors as described in 18.3.
In order to run a data compilation process that is coherent, comprehensive and compatible with other statistics, each variable must be compiled for each individual environmental domain and institutional sectors, separately, but then put together.
For Sectors S13 and S15, all variables can be obtained directly from COFOG function 05 data. In theory, COFOG 05 and CEPA domains are linked. Estimations for the General Government are based on this assumption. This assumption must be taken with caution, though. (See 4.2.3 in COFOG´s handbook). These data is later summed up with estimations for NPISH, which are obtained from the annual reports of the main ones.
For Sectors S11 and S12 as specialised producers, the starting point is National Accounts, combining information from Supply and Use Tables and Main aggregates by NACE. NACE 37-39 and CPA 37-39 are the main codes taking into account. Deduction of activities linked to resource management is applied to all variables and addition of other environmental protection expenditure linked to specialised producers is added.
For Sectors S11 and S12 as ancillary producers information is obtained from the surveys mentioned in 18.1 and 18.3. Values from this survey do not require additional calculation, since those values were previously released at national level and passed through all the quality checks. Nonetheless, there is the exception of Total intermediate consumption (for EP services ancillary production and other production). See below, in NEEP bullet point.
For Sector S14, it is simply taking the values from COICOP.
Former table 6 (corresponding to Transfers) variables are now spread out all tables. Transfers are compiled as follows: from EU funds (transfers from the rest of the world), analysing which funds are received by Corporations, assuming the rest is for the General Government (Households equal to 0); from COFOG for transfers paid by the General Government combined with information from NPISH reports to deduct transfers received by them (consolidation principle); internal calculations between the two previous ones in order to allocate them to the different sectors (Corporations and Households).
Other variables, such as imports, exports and taxes less subsidies, which are needed to check internal coherency between supply and use are compiled following a similar approach as in Specialised producers.
Finally, NEEP aggregate is estimated. It may be obtained using as starting point production and analysing used of it, or it may be done only focusing on the uses. Both ways must be reconciliated. To do so, Total intermediate consumption by ancillary producers is used a a bridge variable, being necessary adaptations to the row value obtained from the survey.
18.5.1. Imputation - rate
Not applicable
18.6. Adjustment
Not applicable
18.6.1. Seasonal adjustment
No seasonal adjustments are carried out.
For 2023, which is an early estimate, final consumption for some environmental domains is higher than non-market production in table S13_S15.
Although, it is not common, it may happen that both variables are not exactly the same, especially in early estimates, which may not incorporate the most up-to-date information for all variables. On the one hand, a small part of non-market output can have intermediate consumption as use, especially in those units where both market and non-market activities occur simultaneously. On the other hand, final consumption can be higher if the role of imports is taking into account.
In this specific case, data will be revised for the next data collection, as it is normally done, once data sources are updated. When that happens, it can be confirmed whether both variables remain a bit different, or match exactly.
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.
26 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 the economic territory of Spain. 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.
Coherence with Spanish National Accounts ensures a high level of accuracy for the EPEA data reported. There are no general deficiencies in the data. Quality is always subject to improvements, but in general, main indicators are accurate.
Macro economic variables (output, intermediate consumption, investment etc.) are measured in million units of national currency.
Data compilation consists of a complex system, which incorporates row data obtained from the data sources mentioned in 18.1, which are applied to the different institutional sectors as described in 18.3.
In order to run a data compilation process that is coherent, comprehensive and compatible with other statistics, each variable must be compiled for each individual environmental domain and institutional sectors, separately, but then put together.
For Sectors S13 and S15, all variables can be obtained directly from COFOG function 05 data. In theory, COFOG 05 and CEPA domains are linked. Estimations for the General Government are based on this assumption. This assumption must be taken with caution, though. (See 4.2.3 in COFOG´s handbook). These data is later summed up with estimations for NPISH, which are obtained from the annual reports of the main ones.
For Sectors S11 and S12 as specialised producers, the starting point is National Accounts, combining information from Supply and Use Tables and Main aggregates by NACE. NACE 37-39 and CPA 37-39 are the main codes taking into account. Deduction of activities linked to resource management is applied to all variables and addition of other environmental protection expenditure linked to specialised producers is added.
For Sectors S11 and S12 as ancillary producers information is obtained from the surveys mentioned in 18.1 and 18.3. Values from this survey do not require additional calculation, since those values were previously released at national level and passed through all the quality checks. Nonetheless, there is the exception of Total intermediate consumption (for EP services ancillary production and other production). See below, in NEEP bullet point.
For Sector S14, it is simply taking the values from COICOP.
Former table 6 (corresponding to Transfers) variables are now spread out all tables. Transfers are compiled as follows: from EU funds (transfers from the rest of the world), analysing which funds are received by Corporations, assuming the rest is for the General Government (Households equal to 0); from COFOG for transfers paid by the General Government combined with information from NPISH reports to deduct transfers received by them (consolidation principle); internal calculations between the two previous ones in order to allocate them to the different sectors (Corporations and Households).
Other variables, such as imports, exports and taxes less subsidies, which are needed to check internal coherency between supply and use are compiled following a similar approach as in Specialised producers.
Finally, NEEP aggregate is estimated. It may be obtained using as starting point production and analysing used of it, or it may be done only focusing on the uses. Both ways must be reconciliated. To do so, Total intermediate consumption by ancillary producers is used a a bridge variable, being necessary adaptations to the row value obtained from the survey.
Variables for table specialised producers and secondary producers of EP services are within the borders of the output of characteristic EP services covered in National Accounts (SUT and A64 main aggregates). The output of EP services is then allocated to General Government based on COFOG and ad-hoc inventory of NGOs; Specialised producers based SBS data; Ancillary producers is mainly based on the Statistics on Environmental Protection Activities; Household´s data are taking from COICOP; The rest of variables (transfers, taxes less subsidies, exports and imports) are estimated combining all aforementioned data sources (COFOG, SBS, NGOs, etc)
Data are disseminated annually
The estimates of the Environmental Protection Expenditure Accounts are sent to Eurostat, at most 24 months following the end of the reference year, in compliance with EU Regulation Nº 538/2014, amending EU Regulation Nº 691/2011, regarding European economic environmental accounts, regulating the periods for transmitting data.
The EU Member States use the same methodology for the compilation of estimates, which allows comparability among Environmental Protection Expenditure Accounts estimates.
The basic methodology for the compilation of the estimates has not changed since the first estimates of Environmental Protection Expenditure Accounts as a pilot study.
Nonetheless, the appearance of a new breakdown of environmental domains in the EPEA questionnaire for ancillary producers triggered a break in series. From 2019 and backwards, CEPA 7+8+9 contains also any potential value related to CEPA 4 and 5. Spain expects to correct it in the next data collection subject to resources availability.
