1.1. Contact organisation
Statistical department (SDES) of the French Ministry for the Ecological Transition
1.2. Contact organisation unit
General commisionner for sustainable development Data and Statistical Studies Department (CGDD) / Statistical department (SDES)
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
CGDD Orléans, 5 route d'Olivet, CS 16105, 45061 cedex 1
1.6. Contact email address
Confidential because of GDPR
1.7. Contact phone number
Confidential because of GDPR
1.8. Contact fax number
Confidential because of GDPR
2.1. Metadata last certified
28 January 2025
2.2. Metadata last posted
30 January 2025
2.3. Metadata last update
30 January 2025
3.1. Data description
Environmental protection expenditure accounts (EPEA) describe, in a way consistent with the European System of Accounts (ESA), transactions related to prevention, reduction and elimination of pollution and of any other degradation of the environment.
The key aggregate produced based on the EPEA data is national expenditure on environmental protection (‘NEEP’). It measures the resources devoted by resident units to protecting the natural environment. It is calculated as a sum of uses of environmental protection (EP) services by resident units, gross fixed capital formation (GFCF) for EP activities, and net transfers to the rest of the world for EP.
Under Regulation (EU) 691/2011(Annex IV), as amended on 19 November 2021 by the Commission delegated regulation 2022/125, the reporting of EPEA data according to the new requirements is mandatory from 2018-onwards. EPEA data are collected on an annual basis.
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).
The datasets use the following dimensions (not all dimensions are relevant in all tables):
1) Environmental economic characteristics: see section 3.4. below.
2) Geographical scope: France (including overseas departments (Dom)
3) Classification of environmental protection activities (CEPA). The following categories exist:
CEPA 1 — Protection of ambient air and climate
CEPA 2 — Wastewater management
CEPA 3 — Waste management
CEPA 4 — Protection and remediation of soil, groundwater and surface water
CEPA 5 — Noise and vibration abatement
CEPA 6 — Protection of biodiversity and landscapes
CEPA 7 — Protection against radiation
CEPA 8 — Environmental research and development
CEPA 9 — Other environmental protection activities.
Groupings of categories are also used according to EPEA mandatory data compilation and reporting.
4) Classification of economic activities - NACE rev.2 (NACE_R2): Data are aggregated for publication with special groupings divisions (2-digits of the classification) relevant for EPEA.
5) Sector: Institutional sector as defined in SEEA CF 2012 and ESA2010, with the following groupings: corporations, general government and non-profit institutions serving households, households, rest of the world (as beneficiary, or origin, of transfers for environmental protection).
6) Period of time : Data are annual.
7) Unit : Millions of euros, million units of national currency.
3.3. Coverage - sector
The data set covers the entire national economy as defined in National Accounts (ESA 2010, paragraph 2.04). The institutional sectors in ESA 2010 are non-financial corporations (sector S11), financial corporations (sector S12), general government (sector S13), households, NPISH (sector S15), and the rest of the world (sector S2). EPEA further groups these sectors for simplification. This is relevant because the groupings of sectors for EPEA determine the data compilation and reporting.
In EPEA the following sectors are distinguished:
- general government and NPISH (S13 and S15) as producers and consumers of EP services;
- corporations (S11 and S12) as producers and consumers of EP services. This sector includes in particular specialist and secondary market producers of EP services (i.e. the units of the corporations sector whose principal activity is the production of EP services, classified primarily to NACE Rev. 2 divisions 37, 38.1, 38.2 and 39, and units for which production of EP services is a secondary activity). EPEA accounts also provide information on the ancillary activities of corporations other than the specialist producers (see 3.4 below);
- households, as consumers of EP services. Households as producers of EP market goods and services or goods and services for exclusively own final use are classified together with corporations;
- the rest of the world as beneficiary, or origin, of transfers for environmental protection. The institutions of the EU and international organisations are included in EPEA as part of the rest of the world sector.
3.4. Statistical concepts and definitions
Environmental protection (EP) includes all activities and actions which have as their main purpose the prevention, reduction and elimination of pollution and of any other degradation of the environment. Those activities and actions include all measures taken in order to restore the environment after it has been degraded. Activities which, while beneficial to the environment, primarily satisfy the technical needs or the internal requirements for hygiene or safety and security of an enterprise or other institution are excluded from this definition.
The mandatory reporting covers the following characteristics which are defined in accordance with ESA:
- output of environmental protection services. Market output, non-market output and output of ancillary activities are distinguished,
- intermediate consumption of environmental protection services,
- intermediate consumption of environmental protection services for production of environmental protection services,
- imports and exports of environmental protection services,
- valued added tax (VAT) and other taxes less subsidies on products on environmental protection services,
- gross fixed capital formation and acquisitions less disposals of non-financial non-produced assets for the production of environmental protection services,
- final consumption of environmental protection services,
- environmental protection transfers (received/paid).
A comprehensive methodological guidance is provided in the Eurostat's EPEA handbook as well as in ESA2010 and SEEA CF 2012 (chapter 4).
3.5. Statistical unit
EPEA uses the same statistical units as national accounts.
The building block is the institutional unit which is defined as “an economic entity characterised by decision-making autonomy (ESA 2010, paragraph 2.12). Institutional units are grouped in institutional sectors.
3.6. Statistical population
Environmental protection expenditure encompasses the economic resources devoted by resident units to environmental protection. Resident units are defined as in ESA 2010.
In accordance with the general principles of classification, activities are considered environmental activities only if their main objective is consistent with the definitions of environmental protection.
3.7. Reference area
The reference area of the statistics is french economic territory, classically used in the national accounts.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
Under Commission delegated regulation 2022/125, data is collected from 2014 to 2022. Additional data is available for the years since 2000.
3.9. Base period
Not applicable.
Millions of euros.
The data refer to the calendar year.
6.1. Institutional Mandate - legal acts and other agreements
EPEA accounts are compiled and reported in accordance with Regulation (EU) N° 691/2011 on European environmental economic accounts (EEEA), amended by commission delegated regulation (EU) 2022/125.
EPEA accounts follow the internationally agreed concepts and definitions set out in the System of Environmental Economic Accounting 2012 – Central Framework. The SEEA CF is the international standard for environmental-economic accounting. It provides a multi-purpose conceptual framework for a systematic description and measurement of interactions between the environment and the economy.
EPEA accounts present environmental information in a way that is compatible with macroeconomic statistics (National Accounts).
6.2. Institutional Mandate - data sharing
As a statistical service, data sharing between organizations is facilitated. Agreements made with service providers make it possible to guarantee the availability and temporality of data over the long term, such as for certain EPEA data.
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 legislation in force concerning statistical confidentiality is rigorously applied to all the data in question. The processing of confidential data is subject to specific measures in accordance with this legislation, for all data, including aggregated data disseminated.
7.2. Confidentiality - data treatment
Confidential data are flagged "confidential" (flag "c") and not published.
Aggregates compiled based on confidential data respect Eurostat's confidentiality rules.
8.1. Release calendar
There is no specific timetable for the dissemination of EPEA data. The first results are presented in November at the "Environment" continuing education course of the Commission for the Economics of Sustainable Development (CEDD), before being transmitted to Eurostat by 31 December.
After their transmission, these data contribute to the preparation of the annual report "Environmental Assessment of France", generally published between December and January. They are also used in thematic articles published between February and March, available free of charge on the website of the statistical department of the Ministry of the Environment.
In addition, these data play a key role in the preparation of an institutional report on the environmental impact of the State budget, published each year in September.
8.2. Release calendar access
Not applicable.
8.3. Release policy - user access
As a statistical service, the SDES applies a data dissemination policy that guarantees fair, transparent and structured access to its statistical productions. This dissemination is aimed at a wide audience, but also at specific users such as researchers, consultancy firms and professionals.
Aggregated data are freely accessible on the SDES website, while detailed data can be obtained upon request. Regular notifications are sent to inform users of the availability of new data or updates.
In addition, additional channels are used to ensure optimal dissemination during major publications or significant updates, thus strengthening the accessibility and visibility of the information produced.
Data are disseminated at least once a year.
10.1. Dissemination format - News release
There aren't press releases relating to EPEA's French accounts.
10.2. Dissemination format - Publications
SDES publishes EPEA data each year in thematic articles from its website, accessible via the following website:
They are also used in the "Bilan environnemental de la France" (2023 edition) and other publications of the service: key figures, etc.
A publication can also be produced in a given year on a particular field: for 2021, this is biodiversity: See this website.
More general publications on green investment are produced in collaboration with other departments of the Ministry, such as the report on the environmental impact of the State budget. The latest edition is available via the following website.
10.3. Dissemination format - online database
The main aggregates of the expenditure accounts are freely accessible on the website of the statistical service of the Ministry of the Environment, at the following address: www.statistiques.developpement-durable.gouv.fr.
10.3.1. Data tables - consultations
Not applicable.
10.4. Dissemination format - microdata access
Data may be made available in the form of microdata, but access to them is subject to strict conditions. These data are provided only upon explicit request, after examination of the relevance of the request and in compliance with the confidentiality rules in force.
10.5. Dissemination format - other
EPEA data are disseminated to UNESCO as part of the survey of expenditure on cultural and natural heritage (indicator SDG 11.4.1). They are also distributed internally on request to other departments.
10.5.1. Metadata - consultations
Not applicable.
10.6. Documentation on methodology
An annual methodological guide is developed to detail the data collected for each variable of the EPEA accounts. This guide is enriched by methodological documents specific to certain areas. For example, the biodiversity protection expenditure account is the subject of a dedicated methodological document, which can be consulted online via the following link: www.statistiques.developpement-durable.gouv.fr/sites/default/files/2021-10/methodologie_depense_biodiversite.pdf.
However, some of these documents require updating to align with recent developments.
In addition, a concise methodological description for each area is available on the “Data and statistical studies” website, accessible at the following address: www.statistiques.developpement-durable.gouv.fr.
The EPEA Manual and the EPEA questionnaire are also available for download on the Eurostat website, providing a solid basis for understanding the concepts and methodologies. Several additional methodological resources are available to support users in compiling and interpreting EPEA data:
- Environmental Protection Expenditure Accounts – Manual, 2017 edition
- CEPA and CReMA Explanatory Notes (December 2020)
- EPEA Intermediate Consumption – Webinar, September 2023
- EPEA Data Collection 2023 – Estimates by CEPA, draft September 2023
- Summary of the EPEA Quality Report submitted annually to Eurostat, available on CIRCABC
The concepts and recording rules of the EPEA accounts comply with international standards defined in the SEEA CF 2012 (System of Environmental-Economic Accounting Central Framework) and are aligned with national accounts in accordance with the European System of Accounts (ESA 2010).
10.6.1. Metadata completeness - rate
Not applicable.
10.7. Quality management - documentation
In accordance with Article 7 of Regulation (EU) No. 691/2011, France transmits a quality report accompanied by the EPEA data.
In addition, a methodological document specific to the EPEA is developed to detail the developments related to the compilation and transmission of data. This document, intended for internal use, aims to guarantee the rigor and traceability of the processes.
In addition, methodological notes dedicated to certain data sources enrich the existing quality documentation, providing details on the collection and processing methods used in these specific areas.
11.1. Quality assurance
The SDES is committed to a quality approach aimed at continuously improving its statistical processes and their documentation. This quality management framework is provided by the Public Statistics Service (SSP), coordinated by INSEE. For more information, consult the SSP quality framework.
As part of the compilation of EPEA data, the SDES relies on the 2017 EPEA manual as a methodological reference. Each year, an internal guide is written to support the compilation process. This guide includes in particular:
- Compilation and estimation methodologies;
- A description of the main data sources used;
- An assessment of the completeness and coverage of the data;
- The data revision policy;
- The quality controls applied to the data collected to ensure the robustness of the EPEA accounts.
A quality report is also transmitted each year with the EPEA data questionnaires, providing detailed information on the processes followed and the controls carried out.
In addition, the SDES carries out several data validation steps before their transmission, ensuring their conformity and consistency. These validations include:
- The balance between supply and demand for environmental protection services;
- The balance of intermediate consumption of environmental protection services necessary for their production;
- The temporal consistency of time series;
- The internal consistency of the data, in particular by verifying that the totals correspond to the sum of the sub-components and that the accounting rules are respected.
11.2. Quality management - assessment
The data produced by the SDES are particularly robust in terms of quality. They are based primarily on recognized public sources, such as national accounts, and benefit from rigorous production processes. This rigor guarantees the accuracy of the data while ensuring their compliance with established standards. In addition, exemplary transparency is maintained at each stage of statistical production.
However, the SDES has identified areas for improvement to further strengthen the reliability and consistency of its estimates. Among these areas, the unification of calculation methods between the different areas is a strategic priority. The objective is also to maximize the integration of data from national accounts and improve collection processes, in particular through the automation of processing, in order to minimize the risk of errors.
Another key ambition is to reduce the production times for accounts. This would make it possible to disseminate updated data more quickly, while intensifying the verification steps to ensure increased reliability. Specific procedures are already in place to validate data and fill any gaps, including through methods of estimating missing data.
12.1. Relevance - User Needs
The Environmental Protection Expenditure Accounts (EPEA) framework was designed to measure society’s collective effort to prevent, reduce and eliminate pollution and any other form of environmental degradation. These accounts play a key role in implementing the political priorities of France and the European Union in terms of environmental protection, sustainable resource management and green growth. They provide essential information on the production and use of environmental protection services, and are published annually to be accessible to the general public, thus serving as a valuable tool for public policy development.
Data on environmental protection expenditure are also integrated into the compilation process of the Environmental Goods and Services Sector (EGSS) and Environmental subsidies and similar transfers (ESST) accounts. These accounts provide strategic indicators for policy initiatives related to the green economy, green jobs and environmental subsidies.
In addition, environmental protection expenditure accounts enrich France's environmental report, an annual report that highlights environmental monetary indicators such as expenditure, eco-activities, taxation and employment. Some EPEA data, such as those relating to biodiversity protection, also serve as national indicators, for example to measure the financial effort in favour of biodiversity (accessible at naturefrance.fr/indicateurs/effort-financier-national-pour-la-biodiversite). These data can also be collected as part of international surveys, such as those conducted by UNESCO on expenditure related to cultural and natural heritage (SDG 11.4).
Finally, EPEA data are made available on the website of the statistical department of the Ministry of the Environment: www.statistiques.developpement-durable.gouv.fr. Their accessibility guarantees transparency and dissemination adapted to the needs of citizens, researchers and political decision-makers.
12.2. Relevance - User Satisfaction
The EPEA data partially meet the needs of users, although no equivalent source of information is currently available in France. However, these data have certain limitations, mainly related to a limited scope of analysis and a sometimes insufficient level of detail.
Aware of these expectations, the SDES is striving to improve the quality and relevance of the data in order to better meet the needs of users. Particular attention is paid to assessing the effects of expenditure on the state of the environment and their overall impact. To this end, work is underway to ensure consistency between physical data and monetary data. This work is part of the publication of France's environmental report, which aims to better explain the link between investments made and their effects on the environment.
This approach reflects the SDES' commitment to meeting users' growing expectations in terms of transparency and understanding of environmental data, while strengthening their usefulness for decision-making and the development of public policies.
12.3. Completeness
In accordance with Regulation (EU) No 691/2011, as amended by Commission Delegated Regulation No 2022/125, the reporting of EPEA data is made mandatory. France has fully complied with this obligation by reporting all the required data since 2014.
The transmission of data on voluntary EPEA declaration categories is not a priority for SDES. The focus is on consolidating the assessment of mandatory EPEA variables and on building accounts covering the climate-related scope, in order to meet new data transmission obligations concerning investments related to climate change mitigation.
12.3.1. Data completeness - rate
Not applicable.
13.1. Accuracy - overall
The SDES identifies several potential sources of errors, particularly in some old estimates, where uncertainties remain due to limited data availability or the time needed for a thorough reassessment. Although some biases have already been corrected, residual errors may still persist.
To ensure a high level of accuracy, rigorous control measures have been put in place. This includes a continuous reassessment of methodologies, comparisons with other reliable sources, as well as internal evaluation processes to fill data gaps.
In order to improve the quality of the accounts, collection processes have been strengthened and new data sources are systematically explored. In cases where old estimates do not have up-to-date data, alternative solutions are sought to optimise their reliability as much as possible.
13.2. Sampling error
The EPEA is mainly based on official statistics (INSEE, national accounts, etc.). The SDES does not conduct a survey on this subject.
13.2.1. Sampling error - indicators
Not applicable.
13.3. Non-sampling error
See the answer to S.13.2.
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
Provisional data estimates for year n-2 are achieved in December of year n, i.e. 24 months after the reference period.
14.1.1. Time lag - first result
First results are released at the end of the year for n-2 data through the publication of the French annual report of the environment.
14.1.2. Time lag - final result
The final results are published in July of year n for data n-3 via the publication of web articles dedicated to environmental protection expenditure.
14.2. Punctuality
The data were delivered to Eurostat on 20 December 2024, well ahead of the EPEA data transmission deadline of 31 December. A corrective transmission was carried out on January 30, 2025, in accordance with Eurostat's recommendations.
14.2.1. Punctuality - delivery and publication
The transmission of EPEA data is carried out close to the deadline, due to the requirements related to validation checks.
15.1. Comparability - geographical
No issue is seen as regards geographical comparability. However, results are only produced at the national level, not for the local subdivisions.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable.
15.2. Comparability - over time
Although no explicit procedure is implemented to ensure absolute consistency with macroeconomic statistics, it should be noted that these indicators are based on aggregates linked to national accounts figures. Examining time series can detect some inconsistencies, but it is important to note that discrepancies may remain due to the use of different data sources or distinct methodologies.
15.2.1. Length of comparable time series
Not applicable.
15.3. Coherence - cross domain
A slight data break was observed between 2017 and 2018, following a methodological change in the series of local government expenditure. The monitoring scope was expanded due to the arrival of new local authorities and the transition to a new nomenclature.
15.3.1. Coherence - sub annual and annual statistics
Not applicable.
15.3.2. Coherence - National Accounts
Not applicable.
15.4. Coherence - internal
Comparison with national accounts aggregates are done especially for industries in NA with a high coverage of environmental activities (NACE 37-39).
For specific environmental activities for which NA cannot be used, different professional data sources are confronted. Arbitration is done for selecting information that are the closest to the phenomenon to be observed.
2 full-time jobs in the production of environmental expenditure accounts (EPEA and ReMEA)
17.1. Data revision - policy
Data revision is relying on two factors:
- revision occured by the different data sources used
- change in the methods used for estimating variables
Some methodological changes have led to a revision of data previously validated by Eurostat. The main revisions for environmental protection services concern:
- Transition to the 2020 base year. All series have been reviewed following this change of base implemented by INSEE. However, the most impactful changes concern:
- CEPA 2: an increase in current expenditures related to sanitation across the entire series (from + €130 million to + €708 million);
- CEPA 3: an increase in total production across the entire series (from + €230 million to + €558 million);
- CEPA 8: an adjustment of the allocation of amounts between P11 and P1_ANC (from -€480M to -€605M for P11 and from +€481M to +€596M for P1_ANC).
- Modification of a source used for CEPA 2 to improve the process and data: a decrease in capital expenditures of specialized companies has affected the entire series (from - €71 million to - €763 million);
- For CEPA 4, the removal of intermediate consumption of environmental protection services by specialized pollution abatement producers results in a revision of P.2_EPS of approximately €300 million across the entire series;
- For CEPA 6, reevaluation of expenditures of regional natural parks for the entire series. The use of a better method has allowed for a reevaluation of expenditures by €80 million compared to the previous method;
- For CEPA 9, revision of environmental ratios and the scope of activities across the entire series. Some expenditures have been removed (e.g., - €200 million allocated to agriculture already accounted for in CEPA 4);
- The environmental component of Official Development Assistance has been fully allocated to CEPA 9 due to the difficulty in properly distributing it among the various accounts as well as the relatively small amounts involved;
- For CEPA 2, the amount of certain public aids has been corrected downward for the year 2021;
- The service provisions of non-specialized companies have been removed from auxiliary production for CEPA 1 to 6. These removals affect each of the series but for relatively small amounts;
- For CEPA 3, the distribution of funding between public authorities and companies has been modified in favor of corporations;
- For CEPA 8: compared to the previous reporting, R&D expenditures have been reclassified as gross fixed capital formation (GFCF), in accordance with national accounting rules. This results in revisions to the EPEA variables (P51G, P3, P2_EPS_EXT), making them non-comparable with previous data.
17.2. Data revision - practice
EPEA data revisions are scheduled and carried out as part of account updates. They take into account the availability of new data sources as well as the priorities defined for each year. These revisions depend both on the sources used and on any methodological developments applied.
17.2.1. Data revision - average size
Not applicable.
18.1. Source data
The main data sources used are:
- Administrative and fiscal data: National Institute of Statistics and Economic Studies (Insee), General Directorate of Public Finances (DGFiP), State budget documents (budgets of ministries and public services), etc.
- Data from surveys: INSEE "Antipol" survey (survey on studies and industrial investments in environmental protection), INSEE "Associations" survey, Ministry of Research survey on resources devoted to R&D in companies, SDES survey on highway companies' expenditure on environmental protection, Environment and Energy Management Agency (ADEME) survey, etc.
- Data from activity reports: ADEME, National Forestry Office (ONF), Water Agencies, etc.
- Data produced by professional organizations: Professional Petroleum Committee (CPDP), Professional Federation of Recycling Companies (FEDEREC), National Agency for the Management of Radioactive Waste (ANDRA), Nuclear Safety Authority (ASN), Approved Air Quality Monitoring Associations (AASQA), Union of Site Sanitation Professionals (UPDS).
18.2. Frequency of data collection
Data are collected on an annual basis.
18.3. Data collection
The scope and frequency of EPEA data collection are set out under Regulation (EC) No. 691/2011 on European environmental economic accounts, as amended by the Commission delegated regulation 2022/125.
EPEA questionnaire seeks also more detailed information on breakdowns by environmental activity and a number of additional variables that are reported on a voluntary basis.
18.4. Data validation
The SDES applies several standard accuracy and plausibility checks to ensure the quality of EPEA data:
- Collection of reliable and sustainable data : The data are collected from certified producers, mainly public bodies (INSEE, DGFiP, etc.), in order to ensure their reliability and sustainability. Regular contact is maintained with data producers to promote constructive and quality exchanges, reflecting the reality on the ground as best as possible. This monitoring is particularly reinforced during the initial data collection and to validate their relevance.
- Systematic data verification : Upon receipt, the data are subject to rigorous verification. Their quality and authenticity are assessed by comparing them to data from previous periods or by cross-checking them with other available sources (articles, public policies, reports, etc.).
- Identification and explanation of changes : Changes in data series are systematically identified and explained. Any significant modification is documented to ensure the transparency and traceability of changes.
- Documentation and explanation of revisions : Revisions to data series are also identified, explained and annotated in a specific document, available upon request. A comparison with data from previous years makes it possible to identify revised series, in order to ensure continuity and consistency in monitoring.
- Multiple checks during data compilation : Several levels of control are carried out to guarantee the reliability of the results obtained:
- First check: Project managers check the evolution and relevance of the data they collect.
- Second check: The office manager validates the consistency of the evolution of expenditure.
- Third check: The department head analyses and comments on the overall evolution of the situation.
18.5. Data compilation
The data compilation process is methodical and involves several phases to ensure the reliability and accuracy of the information collected. When data are available and consistent, a simple approach is adopted. In case of gaps or distortions in the data, the data producer is contacted to obtain additional information. In the absence of a response, the missing data are estimated to ensure continuity of the process.
18.5.1. Imputation - rate
Not applicable.
18.6. Adjustment
Not applicable.
18.6.1. Seasonal adjustment
Not applicable.
General Cases:
- Null or Negligible Expenditures: when expenditures are null or negligible, the value "0" is used.
- CEPA 9: expenditures for CEPA 9 only concern those related to the general administration of environmental protection (ministries, local authorities, public institutions). These data come from national budget documents (source: DGFiP). In the questionnaire, this observation means that only the tab related to public administrations and ISBLSM is filled out. For the other tabs, the annotation "0" is preferred, and a footnote is included (1).
- Absence of Data for Subgroups of CEPA 1: In the absence of available data, the SDES cannot compile information related to the CEPA 1 subgroup.
- Resource Management: The section on resource management is not compiled. Work is ongoing to construct the series.
- National accounts comparison. Initial reflections have been conducted on the imports and exports of goods and services related to environmental protection, as well as on EGSS data. At this stage, analyses show that imports and exports of environmental services remain low for France, while they are significant for products. When examining national accounts, these flows are exclusively relative to CPA 38, mainly involving recovered raw materials, which fall outside the mandatory scope of EPEA. Thus, the SDES assumes that the financial amounts related to imports and exports are negligible.
In adddition to that, reconciliation work between the EGSS account and the CEPA 2 expenditure account, as well as with national accounts, is planned from 2025. This work will help deepen these analyses and consolidate data on import and export flows. By 2026-2027, this effort will also extend to the CEPA 3 account. - Thus, SDES assumes that the financial amounts related to imports and exports are negligible. Reconciliation work between the EGSS account and the CEPA 2 expenditure account, as well as with national accounts, is planned from 2025. This work will help deepen these reflections and consolidate data on import and export flows. By 2026-2027, this effort will also extend to the CEPA 3 account.
Methodological Changes:
- The environmental service provisions purchased by non-specialized companies have been removed from their auxiliary production for CEPA 1 to 6. This decision results from the quality of the available data being deemed insufficient, necessitating further investigations.
- Treatment of CEPA 8: as recommended, the share of R&D intended for own-account production and final consumption not related to specialized producers is included in the P1_ANC variable. To avoid double counting, this variable is deducted from the total NEEP compiled for CEPA 8 in the tables. Caution! This creates a discrepancy with the automatically calculated NEEP..
Changes in Amounts:
- For CEPA 7: a 19% increase in the total amount of the account between 2021 and 2022 due to a large investment by a specialized corporation;
- For CEPA 8, an increase of + €0.8 billion was observed. This comes 33% from an increase in R&D by public authorities and 66% from an increase in R&D by companies. The head of the main survey informed the SDES of a risk of overestimation related to a large contributing company over the last two years;
NEEP calculation :
To calculate NEEP by CEPA, SDES uses a different method from the one proposed by the automatic calculation in the questionnaire. Unlike the questionnaire, intermediate consumption of specialized producers (P2_EPS) are not calculated in Eurostat's manner. To estimate these amounts, specific ratios are determined based on the input-output tables of the national accounts. These ratios are calculated using data on intermediate consumption of environmental products (sectors 37, 38, and 39) by these same sectors. Once these ratios are established, they are applied to the market production data of CEPA 2, 3, and 4 to estimate the corresponding intermediate consumption.
For the other CEPA categories, the available data help reduce the risk of double counting. SDES assumes that the amounts of intermediate consumption of specialized producers are negligible for these areas.
The SDES has chosen to directly use the data it compiles for intermediate consumption variables, even though they present certain quality biases. However, these biases are considered less significant than those resulting from the automatic calculation proposed in the questionnaire. This methodology aims to better reflect national specificities while adapting to the available data.
Comparison with COFOG :
The government's data are not based on the data from COFOG Function 05, nor on those from other COFOG functions. More detailed data sources make it possible to estimate government expenditures by environmental domain. The data for the government and public operators mainly come from budgetary documents (Finance Law and annexes). For local authorities, the data is based on the public accounts of the General Directorate of Public Finances (DGFiP) and provides an additional level of detail compared to functional accounts. Other sources complement this data, such as budgets and annual activity reports from public institutions.
The comparison between COFOG amounts and the data compiled for EPEA has helped identify and understand certain discrepancies between these two data sources. Indeed, the approaches used in these sources differ: in EPEA, expenditures are allocated to the economic agents that directly bear the cost of the service, particularly when the service is billed, unlike the approach adopted by COFOG.
A supplementary document explaining the main causes of these discrepancies was submitted in 2022. This work continued in 2024 with an internship aimed at studying the feasibility of using certain functional accounting data to improve data quality and the level of information in various CEPA domains, particularly CEPA 2.
This work has laid the foundation for a more ambitious project to completely revise the CEPA 2 account. This will include a thorough review of data series and estimation methods, as well as a comparison of the new series with available data (COFOG, EGSS, etc.). These efforts will soon be initiated, and detailed documentation will be produced. The improvements and methodological changes will be specified in the quality report for the 2025 EPEA data collection.
By 2026-2027, this work will also extend to the CEPA 3 account.
Work and Perspectives:
In 2024, significant efforts were dedicated to improving expenditure accounts and compiling EPEA data:
- Development of automation processes for accounts and reporting,
- Optimization of estimation methods for certain data series,
- Strengthening of the validation process through the introduction of control points.
Note: The automation of reporting to Eurostat was facilitated by the ability to unprotect certain sheets of the questionnaire. The SDES hopes that this flexibility will be maintained for the next EPEA reporting.
In 2025, this work will continue and be expanded:
- Construction of new series related to climate change mitigation as part of future climate investment reporting.
- Alignment of the CEPA 2 accounts with national accounts and COFOG.
- Similar work for CEPA 3 is planned for 2026 due to the current workload.
- Continued investigations on the accounts to improve their quality, particularly the accounting of expenditures related to a significant project for CEPA 7 that could significantly increase estimated expenditures.
- In-depth analysis of the Antipol survey (INSEE) for non-specialized companies, particularly in the area of CEPA 1.
Environmental protection expenditure accounts (EPEA) describe, in a way consistent with the European System of Accounts (ESA), transactions related to prevention, reduction and elimination of pollution and of any other degradation of the environment.
The key aggregate produced based on the EPEA data is national expenditure on environmental protection (‘NEEP’). It measures the resources devoted by resident units to protecting the natural environment. It is calculated as a sum of uses of environmental protection (EP) services by resident units, gross fixed capital formation (GFCF) for EP activities, and net transfers to the rest of the world for EP.
Under Regulation (EU) 691/2011(Annex IV), as amended on 19 November 2021 by the Commission delegated regulation 2022/125, the reporting of EPEA data according to the new requirements is mandatory from 2018-onwards. EPEA data are collected on an annual basis.
30 January 2025
Environmental protection (EP) includes all activities and actions which have as their main purpose the prevention, reduction and elimination of pollution and of any other degradation of the environment. Those activities and actions include all measures taken in order to restore the environment after it has been degraded. Activities which, while beneficial to the environment, primarily satisfy the technical needs or the internal requirements for hygiene or safety and security of an enterprise or other institution are excluded from this definition.
The mandatory reporting covers the following characteristics which are defined in accordance with ESA:
- output of environmental protection services. Market output, non-market output and output of ancillary activities are distinguished,
- intermediate consumption of environmental protection services,
- intermediate consumption of environmental protection services for production of environmental protection services,
- imports and exports of environmental protection services,
- valued added tax (VAT) and other taxes less subsidies on products on environmental protection services,
- gross fixed capital formation and acquisitions less disposals of non-financial non-produced assets for the production of environmental protection services,
- final consumption of environmental protection services,
- environmental protection transfers (received/paid).
A comprehensive methodological guidance is provided in the Eurostat's EPEA handbook as well as in ESA2010 and SEEA CF 2012 (chapter 4).
EPEA uses the same statistical units as national accounts.
The building block is the institutional unit which is defined as “an economic entity characterised by decision-making autonomy (ESA 2010, paragraph 2.12). Institutional units are grouped in institutional sectors.
Environmental protection expenditure encompasses the economic resources devoted by resident units to environmental protection. Resident units are defined as in ESA 2010.
In accordance with the general principles of classification, activities are considered environmental activities only if their main objective is consistent with the definitions of environmental protection.
The reference area of the statistics is french economic territory, classically used in the national accounts.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 data refer to the calendar year.
The SDES identifies several potential sources of errors, particularly in some old estimates, where uncertainties remain due to limited data availability or the time needed for a thorough reassessment. Although some biases have already been corrected, residual errors may still persist.
To ensure a high level of accuracy, rigorous control measures have been put in place. This includes a continuous reassessment of methodologies, comparisons with other reliable sources, as well as internal evaluation processes to fill data gaps.
In order to improve the quality of the accounts, collection processes have been strengthened and new data sources are systematically explored. In cases where old estimates do not have up-to-date data, alternative solutions are sought to optimise their reliability as much as possible.
Millions of euros.
The data compilation process is methodical and involves several phases to ensure the reliability and accuracy of the information collected. When data are available and consistent, a simple approach is adopted. In case of gaps or distortions in the data, the data producer is contacted to obtain additional information. In the absence of a response, the missing data are estimated to ensure continuity of the process.
The main data sources used are:
- Administrative and fiscal data: National Institute of Statistics and Economic Studies (Insee), General Directorate of Public Finances (DGFiP), State budget documents (budgets of ministries and public services), etc.
- Data from surveys: INSEE "Antipol" survey (survey on studies and industrial investments in environmental protection), INSEE "Associations" survey, Ministry of Research survey on resources devoted to R&D in companies, SDES survey on highway companies' expenditure on environmental protection, Environment and Energy Management Agency (ADEME) survey, etc.
- Data from activity reports: ADEME, National Forestry Office (ONF), Water Agencies, etc.
- Data produced by professional organizations: Professional Petroleum Committee (CPDP), Professional Federation of Recycling Companies (FEDEREC), National Agency for the Management of Radioactive Waste (ANDRA), Nuclear Safety Authority (ASN), Approved Air Quality Monitoring Associations (AASQA), Union of Site Sanitation Professionals (UPDS).
Data are disseminated at least once a year.
Provisional data estimates for year n-2 are achieved in December of year n, i.e. 24 months after the reference period.
No issue is seen as regards geographical comparability. However, results are only produced at the national level, not for the local subdivisions.
Although no explicit procedure is implemented to ensure absolute consistency with macroeconomic statistics, it should be noted that these indicators are based on aggregates linked to national accounts figures. Examining time series can detect some inconsistencies, but it is important to note that discrepancies may remain due to the use of different data sources or distinct methodologies.
