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Environmental protection expenditure accounts (env_ac_epea)

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National Reference Metadata in Single Integrated Metadata Structure (SIMS)

Compiling agency: Croatian Bureau of Statistics (CBS)

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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. 

EPEA data are reported by the Member States, EFTA countries and candidate countries.

Eurostat estimates the missing values and calculates the EU aggregates.

30 December 2024

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).

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, paragraph 2.12)

Institutional units are grouped in institutional sectors.

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 Republic of Croatia.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 calendar years.

Data quality can be improved by gathering more sources or making a comparison with data collected by different sources. Some data such as households were estimated based on data from national accounts. Some data were revised to unsure better data quality.

Macro economic variables (output, intermediate consumption, investment etc.) are measured in million units of national currency.

No other methods used.

For the purpose of collecting EPEA data for the year 2024 and other mandatory reporting years, the Environmental Statistics Unit of the Central Bureau of Statistics conducted an annual web survey for monetary environmental data and this data was the source used for one part of the data for the EPEA compilation. The survey was conducted annually and covered about 2,000 units (most units were the same as in previous reporting years). The units that participated in the research were either state bodies and NPISH or business entities (corporations) that reported investments and/or expenditures for EP services. In addition to these data, administrative sources were also used (national accounts data; COFOG data, foreign trade statistics).

Data are disseminated annually.

Deadline for the reporting of EPEA data and quality reports is the 31st December.

Eurostat publishes the data once the validation process has been completed.

None. Data refers to Republic of Croatia.

No breaks were reported.