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 Activities (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, recognizing 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 Luxembourg. 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
2008-2022
3.9. Base period
Not requested for this metadata collection.
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).
6.2. Institutional Mandate - data sharing
Data is shared according to the schedule adopted by STATEC
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.
A data is confidential if the NACE has less than 4 companies or if a company is dominant.
Primary and secondary confidentialities are defined if necessary.
7.2. Confidentiality - data treatment
Confidential data are flagged as confidential. These data are not published.
National production of environmental protection services by function and economic characteristics (in millions EUR)
National expenditure on environmental protection by function and type of expenditure (in millions EUR)
Environmental protection expenditure accounts of private sector (in millions EUR)
Environmental protection expenditure accounts of public sector (in millions EUR)
10.4. Dissemination format - microdata access
microdata are not accessible for confidentiality reasons
10.5. Dissemination format - other
not applicable
10.5.1. Metadata - consultations
Not requested for this metadata collection.
10.6. Documentation on methodology
not available
10.6.1. Metadata completeness - rate
Not requested for this metadata collection.
10.7. Quality management - documentation
not available
11.1. Quality assurance
not available
11.2. Quality management - assessment
not available
12.1. Relevance - User Needs
not available
12.2. Relevance - User Satisfaction
not available
12.3. Completeness
All mandatory years and all mandatory variables are reported.
Statistics for table 'S11_S12 EPEA' - other corporations (the part covering producers of ancillary EP services), table 'S11_S12 by NACE' and table 'S11_S12 NACE C' are not available. Luxembourg has a derogation in accordance with Section 5, point 1 of Annex IV of Regulation(EU) 691/2011("Member States where the total amount of the turnover or the number of persons employed in one or more of these NACE breakdowns represents less than 1 % of the Union total do not need to provide data for those NACE breakdowns"). The derogation specifically refers to the following NACE Rev. 2 breakdowns: B, C10-C12, C17, C19-20, C21-23, C24, C25-30, together (C13-16) + C18 + C31-33, D and Division 36
We are already reporting figures for some voluntary variables.
12.3.1. Data completeness - rate
Not requested for this metadata collection.
13.1. Accuracy - overall
No specific quality issue.
13.2. Sampling error
EPEA accounts are compiled using a range of primary statistical sources.
13.2.1. Sampling error - indicators
Not requested for this metadata collection.
13.3. Non-sampling error
EPEA accounts are compiled using a range of primary statistical sources.
13.3.1. Coverage error
Not requested for this metadata collection.
13.3.1.1. Over-coverage - rate
Not requested for this metadata collection.
13.3.1.2. Common units - proportion
Not requested for this metadata collection.
13.3.2. Measurement error
Not requested for this metadata collection.
13.3.3. Non response error
Not requested for this metadata collection.
13.3.3.1. Unit non-response - rate
Not requested for this metadata collection.
13.3.3.2. Item non-response - rate
Not requested for this metadata collection.
13.3.4. Processing error
Not requested for this metadata collection.
13.3.5. Model assumption error
Not requested for this metadata collection.
14.1. Timeliness
Final results are available 24 months after reference period
14.1.1. Time lag - first result
24 months after reference period
14.1.2. Time lag - final result
24 months after reference period
14.2. Punctuality
The data were delivered to Eurostat on 20 December 2024.
The reporting deadline for EPEA to Eurostat is December 31st.
14.2.1. Punctuality - delivery and publication
The data were published on web Portal at the latest on January 15th
15.1. Comparability - geographical
not applicable
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not requested for this metadata collection.
15.2. Comparability - over time
EPEA statistics are comparable
15.2.1. Length of comparable time series
2008-2022
15.3. Coherence - cross domain
The comparison of EPEA transfers data for General Government and NPISH (S13_S15) with COFOG division 05 need to be perform by considering EPEA transfers from both CEPA1 & CReMA13A. This is because the classifications CEPA & CReMA have evolved at different peace than the COFOG classification. In this context and according to the rules in place, it is quite often that transfers belonging to CReMA13A are accounted for in COFOG 05.3. This is one of the points identified as needed to be clarified in the context of the COFOG revision, under which, it is proposed to include a breakdown of renewable/non-renewable energy in 05.3 (Pollution abatement).
When comparing EPEA transfers data from table 1 (S13-15) with COFOG division 05 (transfers), it is important to know that COFOG statistics include transfers towards the NPISH S15, while EPEA transfers reported in table S13-15 exclude transfers towards S15.
Regarding variable P51G_NP, a comparison of EPEA investments in table S13-15 with COFOG classes from division 05, data could lead to differences (especially CEPA 3 and CEPA6) because on one hand, EPEA includes in table S13-S15 also the investments of the NPISH (S15), and on the other hand, COFOG statistics does not include the investments made by the NPISH (S15).
In the case of P51G_NP, for CEPA 2, differences between EPEA and COFOG statistics could occur due to the treatment of investments of the local government, which is considered as an investment of the specialized producers (NACE E37).
15.3.1. Coherence - sub annual and annual statistics
Not requested for this metadata collection.
15.3.2. Coherence - National Accounts
There is no automatic procedure to verify consistency between EPEA and NA. However, we use NA sources and therefore data are by default coherent.
15.4. Coherence - internal
not applicable
0,5 FTE is necessary to compile EPEA
17.1. Data revision - policy
not available
17.2. Data revision - practice
In 2023, we have also slightly enlarged the scope of NPISH, by including associations with environmental purpose as identified in the social economy satellite accounts.
In 2024, we have revised the module on environmental transfers, in order to ensure coherence with the future legal provisions. The data on transfers in EPEA have been consequently revised.
If other revisions occur, they are linked with the revision of the source data.
17.2.1. Data revision - average size
not estimated
18.1. Source data
Table S13_S15 - General government and non-profit institutions serving households (NPISH): public government accounts for CEPA 1 to 9. Balance sheet and Social economy satellite accounts for NPISH for CEPA 6 and 9. Environmental transfers modules for CEPA 1 to 9.
Table S11_S12 - Corporations: national accounts and results from the EGSS survey for CEPA 1 to 9. Environmental transfers modules for CEPA 1 to 9.
Tables S11_S12 by NACE other corporations (also covering producers of ancillary EP services) - details per NACE and S11_S12 NACE C - other corporations - details for NACE C manufacturing: no compilation (derogation)
Table S1_S2 - Total economy and rest of the world: national accounts (exports CEPA 1 to 9; imports CEPA 2,3 and 9). Environmental transfers modules for CEPA 1 to 9. Exports and imports of EP services are estimated based on national accounts data, as well as based on the EGSS survey data.
Table S14 - Households: public government accounts (CEPA 2,3 and 9). Environmental transfers modules for CEPA 1 to 9.
18.2. Frequency of data collection
Administrative data are collected annually.
Survey data are generally collected every three years.
18.3. Data collection
Every three years, an online survey is conducted for NACE C and NACE M.
For NACE C, the survey is organised in two stages:
step 1: companies are contacted by phone to identify if they manufacture EGSS products.
step 2: if step 1 is positive, an invitation to fill in the online questionnaire is sent.
For NACE M, a stratified sample (based on number of employees) is taken and invitation to fill in the online questionnaire is sent.
18.4. Data validation
Data sources used for compiling EPEA are checked and validated inside the production units.
In addition, we perform and document plausibility checks for the time series evolution; consistency of totals is also verified.
For the EGSS survey, to ensure the quality of responses received, two analysis are applied: comparison with answers sent during previous survey & comparison with data from business register. If data seems inconsistent, a direct contact with company is taken.
18.5. Data compilation
EPEA is compiled in an automatized process, integrated with the EGSS.
The various indicators compiled for EPEA are withdrawn from the mentioned sources in point 18.1 and processed by environmental domain, year, institutional sector, and by NACE.
Data are aggregated at the end of the process for the purposes of filling in the EPEA questionnaire.
18.5.1. Imputation - rate
Not requested for this metadata collection.
18.6. Adjustment
No adjustment
18.6.1. Seasonal adjustment
Not requested for this metadata collection.
No further comments.
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.
20 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, 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 Luxembourg. 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.
No specific quality issue.
Macro-economic variables (output, intermediate consumption, investment etc.) are measured in million units of national currency.
EPEA is compiled in an automatized process, integrated with the EGSS.
The various indicators compiled for EPEA are withdrawn from the mentioned sources in point 18.1 and processed by environmental domain, year, institutional sector, and by NACE.
Data are aggregated at the end of the process for the purposes of filling in the EPEA questionnaire.
Table S13_S15 - General government and non-profit institutions serving households (NPISH): public government accounts for CEPA 1 to 9. Balance sheet and Social economy satellite accounts for NPISH for CEPA 6 and 9. Environmental transfers modules for CEPA 1 to 9.
Table S11_S12 - Corporations: national accounts and results from the EGSS survey for CEPA 1 to 9. Environmental transfers modules for CEPA 1 to 9.
Tables S11_S12 by NACE other corporations (also covering producers of ancillary EP services) - details per NACE and S11_S12 NACE C - other corporations - details for NACE C manufacturing: no compilation (derogation)
Table S1_S2 - Total economy and rest of the world: national accounts (exports CEPA 1 to 9; imports CEPA 2,3 and 9). Environmental transfers modules for CEPA 1 to 9. Exports and imports of EP services are estimated based on national accounts data, as well as based on the EGSS survey data.
Table S14 - Households: public government accounts (CEPA 2,3 and 9). Environmental transfers modules for CEPA 1 to 9.
yearly
Final results are available 24 months after reference period
