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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: State Data Agency (Statistics Lithuania)

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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.

4 March 2025

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, recognizing 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 Lithuania. The reference area is the economic territory as defined in the European System of Accounts (ESA 2010). A unit is said to be a resident unit of a country when it has its centre of economic interest in the economic territory of that country, that is, when it engages for an extended period (1 year or more) in economic activities in that territory.

The reference period for EPEA data is the calendar year.

The survey is based on administrative sources. The quality of administrative data is ensured by searching for out-standing, missing, duplicate values, analyzing the obtained results and, if necessary, editing the data.

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

The variables are calculated in several stages.
 
The variables of market and ancillary activities are obtained by combining environmental protection expenditure survey data with statistical data obtained from other divisions of Statistics Lithuania and aggregating them.
 
To compile non-market activity variables, government finance and national accounts macrodata are used.

Data sources – Environmental Protection Expenditure Survey, government finance statistics, national accounts data, structural business statistics, data of the Ministry of Finance of the Republic of Lithuania, EGSS.

EGSS for market output and compensations of employees for CEPA2, CEPA3 and CReMA13A is used.

COFOG function 05 data is used for CEPA activities. The  Eurostat’s recommendations on correspondence between different COFOG transactions were followed.

GG expenditures on protection against radiation were found  in COFOG GF0403. 

Regarding the data for EPS_P2, the COFOG data of GF05 is allocated to EPS_P2_EXT following consultations with the General Government Statistics Division, as expenditures are recorded using the transaction-by-transaction method.

The assumption that all expenditure from GF0503 go to CEPA1 was made. Therefore the was new information on tranfers for buildings refurbishment was found in GF0503, GF040401, GF060111, GF060611. These transfers were subtracted from GF0503 CEPA1 capital transfers for corporations.

Import of CPA 38.3  value was less than indicated measurement units for year 2022, and this explains why for import, no differences between EPEA and National Account data are observed. CPA 38.3 is excluded from import and export.

 

Annual.

Statistical information is published in 24 months after the end of the reference period.

 
Statistical information is comparable across the EU.

The data is comparable.