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.
National Accounts Department / Unit for Satellite Accounts and Quality Assessment of the National Accounts
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
Av. António José de Almeida, 5, 8º andar, 1000-043 Lisboa
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 February 2024
2.2. Metadata last posted
28 February 2024
2.3. Metadata last update
28 February 2024
3.1. Data description
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 preview data collection disaggregated to only some environmental domains (CEPA 7, CEPA 8 and CEPA 9 can be disseminated together).
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, 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 uses 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 Portugal. 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
Portugal reported questionnaires for 2014 year until 2022 year (although EPEAQx changed its format in 2024 and in this new model Portugal only reported 2020, 2021 and 2022).
3.9. Base period
2024 EPEA Questionnaire reported information from 2020 to 2022. Years 2020 and 2021 respected National Accounts benchmark year 2016. Year 2022 respected National Accounts benchmark year 2021. At General Government there were no visible changes from the previous benchmark to the recent one related to EPEA issues. Corporations (specifically as specialist and secondary producers of market EP services, in S.11) adopted the new list of products from the 2024' indicative compendium. However, at that institutional sector, the EPEA was only able to follow that change for the year 2022 (at that year EPEA and EGSS were consistent).
Macro economic variables (output, intermediate consumption, investment etc.) are measured in million units of national currency (million euro).
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
The EPEA is produced by National Accounts department at Statistics Portugal. For its development, there is a close relationship between this department and the department of economic statistics / unit Agriculture and Environment Statistics. Many relashinships are established for producing EPEA data. Some examples below.
A. Information is based on general surveys / information as:
(i) Simplified Business Information (Informação Empresarial Simplificada – IES). It constitutes annual information, resulting from the integration of corporations'tax accounting and statistical information in a single document. It is sent electronically to the Ministry of Finance and the general government. Covers all active corporations and individual stablishments. It resulted from an involved work of various entities that worked together in order todevelop this data collection system, that includes the definitions and concepts used in the National Statistics System: It tends to be exhaustive. It constitutes the main data source for S.11 + S.14 (productive activities of households) compilation.
(ii) International Trade Database (Base de Dados do Comércio Internacional - BDCI). Statistics Portugal is the statistical authority responsible for the compilation of International Trade of Goods Statistics (ITGS). Banco de Portugal is responsible for the international trade of services compiled in the Balance of Payments (BoP). The two institutions cooperate to achieve harmonization of concepts and methodologies envisaged by the corresponding manuals (ESA 2010 and BPM6).
B. Information based on specific surveys as:
(i) Business Survey on Management and Protection of the Environment (IEGPA), a Survey developed by the Statistics Portugal department of Statistics of Agriculture and Environment in order to answer to ancillary output requests.
7.1. Confidentiality - policy
The policy of confidentiality is regulated by Law No. 22/2008, of May 13 Law of the National Statistical System, namely:
Article 6 Statistical confidentiality, paragraph 2 "All individual statistical data collected by statistical authorities are confidential, and therefore...": point "c) They can not be divulged in a way that allows the direct or indirect identification of the natural and legal persons to which they respect"... .
Business sector data are covered by statistical confidentiality.
Confidentiality footnotes c) are only applied to tables for S11_S12, which are filled in with information from the aboved mentioned IEGPA survey created for this purpose.
The τ -Argus software was used to treat statistical confidentiality in the IEGPA tabulation tables at its initial implementation stage (2014).
The purpose of this software is to protect statistical tables with information that could allow the direct or indirect identification of statistical units, thus revealing individual information.
τ -Argus protects statistical tables in two stages: (i) In the first stage, it identifies and deletes primary or confidential cells, taking into account the methods or rules chosen.
(ii) The second stage identifies and deletes secondary cells, taking into account the associated costs and the chosen method.
Application of the τ-ARGUS software as part of IEGPA:
The work carried out was based on applying the IEGPA response database to the τ -Argus software, which protects the statistical tables according to the agreed rules and with the aim of providing or publishing secure tables.
1. Rules used in the primary suppression of cells
The method used for the primary suppression of cells was the minimum frequency rule, where a cell was considered to be safe and could therefore be disclosed when it reported on at least 3 companies.
Safe cells were also considered to be those which had a frequency of less than 3 units, their contributors had authorised the release of their data and/or the value calculated was the result of an imputation of non-response.
For cells with a frequency greater than or equal to three, we considered:
Insecure or confidential, the cells whose calculated value results from only one company and which has an extrapolation coefficient equal to 1 (Dominance).
Secure, cells whose calculated value corresponds to only one company, but which has an extrapolation coefficient other than 1.
2. Methods used in the secondary suppression of cells
The various methods available in τ -Argus were used for the secondary suppression of cells: the Hypercube method, the Modular method and the Optimal method.
Both the Modular and Optimal methods make it possible to differentiate between cells that are candidates for secondary suppression by assigning different costs to the cells in a table. The costs are minimised when the secondary suppression of cells is carried out. In other words, τ -Argus produces a secure table from an insecure table, minimising the loss of information, expressed as the sum of the costs associated with the secondary cells that have been suppressed.
It has 3 ways of calculating the cost function, namely:
Unity - the number of cells to be suppressed is minimised, regardless of the size of their contributions;
Frequency - the number of secondary cells to be deleted is selected to minimise the number of respondents;
Variable - the cost of a cell is equal to the sum of the contributions of the variable under study.
The cost function used in the first implemented IEGPA survey tabulation tables was Variable. In this option, the number of secondary cells to be suppressed takes into account the total of the variable under study, for example the total of Investment, Expenditure or Income in the cell. In other words, the greater the total of the variable in the cell, the less likely it is that this cell will be chosen for secondary suppression.
The primary suppression of cells is signalled by x, while the secondary suppression is represented by x'.
Since then, the treatment has been the same every year, even in 2021.
The treatment carried out for 2022 follows a similar approach to that applied in previous years. The following criteria were considered:
Safe Cells:
Those that report data from at least 3 companies (Minimum Frequency Rule).
Cells with a frequency of less than 3 units, provided that the taxpayers have authorised the disclosure of their data or the value calculated is the result of an imputation of non-response.
Cells with a number of taxpayers equal to or greater than three, where the value calculated corresponds to a single company and the extrapolation coefficient is greater than 1.
Insecure or Confidential cells:
Cells with less than 3 companies as contributors, and these do not authorise the disclosure of their data.
Cells with three or more contributors, where the value calculated corresponds to a single company and the extrapolation coefficient is equal to 1 (Dominance).
With regard to the secondary suppression of cells, we considered various methods available on τ-Argus, sending only those that showed the best results.
8.1. Release calendar
Data (and sometimes press releases) are published annually (in the first 4 months of the year), in Portuguese and in English with EPEA results. When publishing Press release the information described in the EPEA is still very summarised. Portugal considers that as long as it only compiles data from environmental protection areas and essentially cover services, the information is difficult for the general public to grasp. A set of tables is also released in the Statistics Portugal website.
For the 2024 Data Collection information will be published on 15th April 2025.
10.2. Dissemination format - Publications
INE publishes the Environment Statistics annually, where it can be found this type of information, specifically in Chapter 7, dedicated to Environment Economics and Finance.
No document available at the moment describing the measures to ensure the quality of EPEA data.
11.1. Quality assurance
Quality reports sent to Eurostat.
No document available at the moment describing the measures to ensure quality of EPEA data.
11.2. Quality management - assessment
To be filled later.
12.1. Relevance - User Needs
Portugal published data from 2014 to 2021 in Statistics Portugal website. A joint press release with EGSS and EPEA data until year 2022 (data up to 2019) and a separate press released from year 2023 on (data from 2020 and 2021). Additionally, some data, namely on turnover, employment and environmentally related taxes were published on the Environment Statistics. The relevance of EPEA or which users will be interested on the information are not totally clear for the moment, but it might be a valuable information for policy initiatives such as the "Green Growth Commitment Portugal" (2015) or "ECO.NOMIA", the Action Plan for the Circular Economy in Portugal (2017), as well as for academia or public institutions with R&D activities.
12.2. Relevance - User Satisfaction
Unknown at the moment.
12.3. Completeness
i) The present exercise complied with all mandatory reporting obligations under Regulation 691/2011 plus the majority of voluntary EPEA reporting categories; Again, there was not the opportunity to fill in the data in CReMA in this exercise.
ii) Information is not already compiled for the desegregation levels: CEPA 1.1.2 and 1.2.2 Protection of climate and ozone layer (as a subgroup of protection of ambient air and climate) and CEPA 8.1.2 R&D for the protection of climate and ozone layer (as a subgroup of research and development for environmental protection)
iii) Missing voluntary EPEA reporting categories are the following:
a) Table S13_S15. General government and NPISH:
. ( B2N ) Net operating surplus ((P1) + (RNO) - (P2) - (D1) - (P51C) - (D29-D39)), once it have not been calculated RNO;
. ( RNO ) Related non-EP output, once PT does not find out sources to estimate it;
b) Table S11_S12. Corporations as specialist and secondary producers of market EP services:
. ( B2N ) Net operating surplus ((P1) + (RNO) - (P2) - (D1) - (P51C) - (D29-D39)), once it has not been calculated RNO;
. ( RNO ) Related non-EP output, once PT does not find out sources to estimate it;
. Negative net operating surplus (B.2n) of market producers in general government sector (non-consolidated) - (implicit subsidy)
. Gross fixed capital formation (P.51g) in cleaner and resource efficient products for non characteristic activities - EXTRA COST
. Gross fixed capital formation (P.51g) in cleaner and resource efficient products for non characteristic activities - FULL COST
c) Tables S11_S12 by NACE and S11_S12 NACE C
For every NACEs:
. Ancillary EP output (ESA-compatible output)
. Consumption of fixed capital (P.51C) for ancillary production of EP services
Additionally for NACE C, resulting from the levels of disaggregation of this NACE, additional items missing:
. Compensation of employees (D.1) for ancillary production of EP services
. Other taxes less subsidies on production (D.29 - D.39) for ancillary production of EP services
For Other NACEs, the only information calculated is Total intermediate consumption of EP services for the whole production (i.e. for ancillary production of EP services and for non EP production) (P.2_EPS_EXT).
d) Table S14
Final consumption of EP/RM products other than EP services and other than RM characteristic products (cleaner/resource efficient goods) - EXTRA COST
Taxes earmaked for environmental protection paid by households
12.3.1. Data completeness - rate
Not applicable.
13.1. Accuracy - overall
Accuracy of data reported is ensured by:
a thorough selection of the EPEA account's universe;
the use of the same micro data as for the NA and consistency checks with NA totals (OPSEC by product and NACE; the checks possible with COFOG data);
the use of environmental coefficients from several data sources such as annual specific surveys and consistency checks;
ii) The quality of data should be improved, mainly on:
transfers and subsidies, in order to only include everything that is supposed (some data is missing, related to European Regional Development Fund (ERDF) that we haven't had a chance to analyse yet), and better classified by CEPA;
intermediate consumption of EP services to produce EP services - it is not easy to separate from the total intermediate consumption. The structure of Intermediate consumption matrix at NA is used;
consistency checks on CEPA classifications of Output and Exports, by KAU and detailed Exports/Output checks at corporations’ level shall improve output’s level by CEPA;
continuous improvement work is carried out between COFOG and EPEA managers. NA Benchmark years changes are opportunities to improve pendent issues.
iii) Comparison with other sources if identified and available; improve consistency checks; improve CEPA (CReMA) classification.
13.2. Sampling error
Not used. EPEA compilation is essentially based on other official statistics.
13.2.1. Sampling error - indicators
There are no indicators.
13.3. Non-sampling error
Generally not applicable.
13.3.1. Coverage error
Generally not applicable.
13.3.1.1. Over-coverage - rate
Generally not applicable.
13.3.1.2. Common units - proportion
Generally not applicable.
13.3.2. Measurement error
Generally not applicable.
13.3.3. Non response error
Generally not applicable.
13.3.3.1. Unit non-response - rate
Generally not applicable.
13.3.3.2. Item non-response - rate
Generally not applicable.
13.3.4. Processing error
Generally not applicable.
13.3.5. Model assumption error
Generally not applicable.
14.1. Timeliness
EPEA results are disseminated nationally/ provided to data users at a national level 27 / 28 months after the reference period.
14.1.1. Time lag - first result
EPEA results are calculated 24 months after the reference period.
14.1.2. Time lag - final result
EPEA results consist of final data.
14.2. Punctuality
The EPEA Qx and its Quality Report must be sent to Eurostat until 31 December n+2. Human resources constraints and frequent changes to the contents and design of the questionnaire have interfered with the desired punctuality.
14.2.1. Punctuality - delivery and publication
EPEA Qx data were delivered at Eurostat on 15 January 2025. Some problems at human resources level in National Accounts Departmentent influenced this delay.
A second version have been delivered on 22 January 2025.
15.1. Comparability - geographical
Not applicable at national level.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable at national level.
15.2. Comparability - over time
The comparability of the series produced is always desirable. However, 2024 was a particularly demanding year for the National Accounts, and one in which the lack of human resources was accentuated. In a year in which the National Accounts benchmark year changed, priorities had to be set.Since a change of nomenclature is expected for EPEA reporting in 2025, it was decided this year to only change the 2022 data, in line with the new 2021 benchmark and the new list of the indicative compendium of environmental products, for Corporations. The information from 2021 backwards constitutes a break in the series relating to "Corporations as specialist and secondary producers of market EP services" and to Households, as those data were produced using information from the 2016 National Accounts benchmark year.
15.2.1. Length of comparable time series
For the reasons mentioned in point 15.2, the data for 2022 is a break in the series (specially for Corporations) when compared to the information from 2014 to 2021.
15.3. Coherence - cross domain
Several checks were made to ensure coherence of EPEA data with NA data (Output - P.11, P.12, P.13, exports matrices, COFOG, taxes, subsidies); BoP data have been used and compared at EP services' international transactions level.
15.3.1. Coherence - sub annual and annual statistics
Not applied.
15.3.2. Coherence - National Accounts
Aim for consistency with National Accounts.
15.4. Coherence - internal
EGSS and EPEA were compiled and published in parallel until the end of 2022 and were mutually compared.
Coherence of the EPEA dataset across the various EPEA variables is ensured as well as with EGSS variables. The same data sources are used, and the variables of both accounts are cross-checked. The new reporting data for EGSS has made it difficult to achieve the total coherence sought between EGSS and EPEA. During validation process EGSS has adopted final EPEA data for 2022. The two accounts are not consistent in relation to previous years (2020 and 2021), since the EPEA was unable to revise data for "Corporations as specialist and secondary producers of market EP services" and the EGSS revised it.
Compiling EPEA Qx 2024 required 560 hours (0,33 FTE) of work. It is worth mentioning:
EGSS are compiled along with EPEA, thus some hours overlap. This compilation procedure, besides improving consistence, allows saving hours of work in both projects.
Specifically for EPEA Qx 2024, some extra time was spent with new links for filling in the new questionnaire for years 2020, 2021 and 2022.
17.1. Data revision - policy
Ideally EPEA should be revised in every new benchmark change in NA. This rule was not applied for EPEA Qx 2024, once 2022 is consistent with the new 2021 NA benchmark year and for previous years (2021 and 2020) information for "Corporations as specialist and secondary producers of market EP services" relates to the previous 2016 NA benchmark year. Maybe this situation can be corrected next year.
17.2. Data revision - practice
Under 2024 EPEA Qx Portugal submited data for the last 3 years:
Year 2020 it is almost consistent with the last PT version of March 2024, published nationally on 23 April. The only revisions were made to ensure Supply and Use balance by CEPA. It consisted in changing Total intermediate consumption of EP services (P.2_EPS_EXT) at "Corporations: Specialist and secondary producers of market EP services", and also at "Corporations: other (also covering producers of ancillary EP services)", in this case, specifically at NACE C and at "other NACEs".
Year 2021 it is almost consistent with the last PT version of March 2024 published nationally on 23 April. The only revisions were made to ensure Supply and Use balance by CEPA. It consisted in changing Total intermediate consumption of EP services (P.2_EPS_EXT) at "Corporations: Specialist and secondary producers of market EP services" and also some minor corrections at "Corporations: other (also covering producers of ancillary EP services)", specifically at "Other manufacturing activities NACE C13-C16_C18_C31-C33".
Year 2022 is reported for the first time, and Supply and Use balance was respected correcting “P.2_EPS_EXT " at "Corporations: other (also covering producers of ancillary EP services)".
17.2.1. Data revision - average size
Not applicable.
18.1. Source data
National Accounts are the main data source, complemented by other administrative sources and surveys, as mentioned in detail in the answers ahead to specific items. EPEA and EGSS were compiled in parallel and mutually assessed. The same data sources were used for the common variables of EPEA and EGSS, and for all CEPA (note the particularities of survey on Waste Management Entities - IEGRU was only used for CEPA 2 and 3):
-> Table S13_S15) General government and NPISH:
A) Statistics Portugal sources:
Portuguese National Accounts (NA) namely NA work files - total output, market output, non-market output and output for own-final use data, by kind of activity unit (KAU); COFOG 05 data from General Government (GG) Accounts (S.13);
Business Register of Statistical Units (BR);
Dedicated annual surveys:
a) Environmental Goods and Services Sector Survey (ISBSA) - annual; respondents are a sample, selected from the BR, Portuguese Association of Environmental Technologies Companies (APEMETA) and the National Directory of Environment and Natural Resources (note that the results of the 2018 ISBSA survey were much improved) Data used to calculate environmental coefficients;
b) Survey on Urban Waste Management Entities (IEGRU) - annual; respondents are waste management entities who provide waste collection and transport services on behalf of municipal councils, in particular municipal enterprises and municipal services – for S.13, specifically for CEPA 2 and 3;
c) Municipal Environmental Protection Survey (IMPA) - annual; respondents are all municipal councils in domains 1, 3, 4, 5, 6, 7 and 9. The survey is nationwide, exhaustive and carried out by Web – for S.13, specifically for CEPA 2 and 3;
d) Survey on Non-Governmental Environmental Organizations (IONGA) - annual; respondents are all the national Non-Governmental Environmental Organizations (NGEO) listed in the Portuguese Environmental Agency file, which, in turn, correspond to the organizations which have been granted the legal NGEO status. Therefore, the survey is exhaustive and no sampling is used – for S.15;
B) Other sources:
Detailed analytical annual balance sheets of GG entities, including the General State Account and Regional Governments Madeira and Azores (note that to each GG entity a Classification of the Functions of Government (COFOG) is assigned to the majority of ESA transactions) – for S.13;
Database on wages from Social Security service (BDRSS) – for S.15;
Simplified Business Information (SBI) - annual; essentially modules: (i) resident entities having, mainly, commercial, industrial or agricultural activity and entities not residents with a permanent establishment (Annex A) or (ii) resident entities which do not carry out principal, commercial, industrial or agricultural activity (Annex D); output, market output, non-market output and output for own use, by entity, for S.15; P51G_NP for S.13;
National Scientific and Technological Potential Survey (IPCTN) - annual; respondents are entities from the National Scientific and Technological System that answer that they had R&D environmental projects in the R&D survey - output for own-final use for S.13 and S.15;
Biographic enrolment of higher education teachers (REBIDES) - annual information; respondents are all higher education teachers in environmental areas – environmental coefficients;
Survey to higher education teachers by degree cycle (ID) - annual information; respondents are all higher education teachers in environmental areas – environmental coefficients;
Web pages of units of economic activity;
Reports and Accounts;
Other sectorial online directories.
-> Tables S11_S12) Corporations:
i) Specialist and secondary producers of market EP services:
A) Statistics Portugal sources:
Portuguese National Accounts (Base 2016), namely National Accounts (NA) work files - total output, market output, non-market output and output for own use data, by KAU, in the Non financial corporations + Households institutional sectors (S.11+S.14);
Business Register of Statistical Units (BR);
Farm Structure Survey (FSS) and Agricultural Census – environmental coefficients for organic farming.
Dedicated annual surveys:
Environmental Goods and Services Sector Survey (ISBSA) - annual; respondents are a sample, selected from the BR, Portuguese Association of Environmental Technologies Companies (APEMETA) and the National Directory of Environment and Natural Resources – environmental coefficients;
B) Other sources (please see above the main characteristics):
Simplified Business Information (SBI) / Integrated Business Accounts - Data on market output, and output for own use, by entity, indirectly used for S.11+S.14;
National Scientific and Technological Potential Survey (IPCTN) – R&D survey - output for own final use;
Biographic enrolment of higher education teachers (REBIDES) – environmental coefficients;
Survey to higher education teachers by degree cycle (ID) - environmental coefficients;
Web pages of units of economic activity;
Reports and Accounts: Annual;
Other sectorial online directories.
ii) Corporations other:
Business Survey on Management and Protection of the Environment (IEGPA)) – annual; sample, directed to companies whose economic activity is included in the extractive industries, manufactures, electricity, gas, steam, hot and cold water and cold air and “captation”, treatment and distribution of water; sanitation, waste management and “depollution”, with other divisions than Collection, drainage and waste water treatment, Collection, treatment and disposal of waste; materials recovery and decontamination and activities (NACE Rev.2- divisions 05 to 36, with the exception of divisions 37, 38 and 39).
-> Table S14) Households:
Annual NA’ Supply and use table (SUT).
-> Table S1_S2) Total economy and Rest of the world:
For financing flows it was used annual information of GG Accounts.
a) At transfers level, there are some important files annually received by Statistics Portugal from Portuguese responsible management entities of European Funds, that constitute files collecting all the amounts received by beneficiary entity, namely for European Social Fund (ESF), Agricultural Funds (namely European Agricultural Fund for Rural Development (EAFRD), with important components of environmental nature), European regional development fund (ERDF), Cohesion Fund, etc.;
b) GG Accounts' data by type of transfers paid and received.
For exports and imports only EP services were considered (international trade of goods, included in each product was not considered).
a) For the exports of EP services that are not entirely environmental, it was considered the weight of the production of these services in the EPEA over the production of the National Accounts multiplied by the total exports of these services.
b) For the imports of EP services that are not entirely environmental, it was considered the weight of the production of these services in the EPEA over the production of the National Accounts multiplied by the total imports of these services.
18.2. Frequency of data collection
Yearly.
18.3. Data collection
To fill later.
18.4. Data validation
The main checks were:
Micro data for each KAU / NACE of the universe was subject to the same numerical treatment as in the NA; checks were made to totals, by product and by NACE;
COFOG data - was compared with EPEA for entities belonging to both universes. Resulting from this comparison, adjustments were required at COFOG level, although some necessary adjustments, namely at fixed capital consumption (P.51c) have not been possible to implement in this schedule (it is previewed for the NA new benchmark year);
ISBSA surveys: comparison of the answers across the years and with micro data used for NA, analysing also the KAU main activity and secondary activity purposes; in the cases where inconsistent answers were detected, ISBSA survey was not used; in the cases where the KAU belonged to the NA universe and was considered an environmental activity but did not have an ISBSA answer in both years 2014 and 2015, the previous or the next year' answer was assigned to calculate the environmental coefficient and the CEPA classification;
Validation rules and plausibility checks at OPSEC transactions level were made to NA data, by NACE and by product, especially concerning totally environmental products and activities (namely NACE E37, E38, and products CPA 16.10.23 - fuel wood, CPA 20.20.14 - wood in chips or in particles, 37, 38 and 39).
18.5. Data compilation
From 2014 to 2022 years' exercises, accuracy has been improved (when compared to the previous 2010 and 2011 exercises). Most variables have been calculated in the best precise way possible. However:
Some improvement was made since EPEA Qx 2022 (due to the compilation of the ESST questionnaire).
(D21-D31.7) VAT and other taxes less subsidies on EP services can be better analysed to consider the inherent exclusions and to guarantee the envisaged accounting rules
Final consumption compilation used a simplified method.
Since EPEA Qx 2023 Methodology suggested by Italy was followed from 2019 to 2022 ( EPEA mandatory data reporting on intermediate consumption related characteristics. Webinar September 2023) in accounting P2_EPS_EXT, where a balance was sought between supply and demand for the various environmental protection products / services considered in the EPEA.
Since EPEA 2021 questionnaire on, PT accommodated the new Eurostat guidelines for electric vehicles and explanatory notes. Previous years will soon be reviewed because much work is already done. Some reclassifications were made, mainly regarding:
Activities and products related to forest fires are now outside EPEA, as are included in CReMA 11A (previously they were in CEPA 6)
Organic aquaculture is now in CEPA 4 (previously it was in CEPA 6; universe has also been revised and expanded)
R&D activities are now exclusively in CEPA 8 and/or CReMA 15
Composting is now in CEPA 3 (previously classified in CReMA 16).
Until EPEA Qx 2023 it was used 2016 NA benchmark year information. NA implemented the new benchmark year 2021 in 2024. EPEA Qx 2024 constitutes a break in series between 2022 and previous years for "Corporations as specialist and secondary producers of market EP services" as it used the new benchmark year and the new indicative compendium 2024 of environmental products.
18.5.1. Imputation - rate
Not applied.
18.6. Adjustment
Not applied.
18.6.1. Seasonal adjustment
Not applied.
In a general way PT considers the EPEA questionnaire quite demanding, although progress has been achieved through the work of the TF on CEA (converted to the final Classification of Environmental Purposes (CEP)). Difficulties remain in some requested detail, namely the intermediate consumption disaggregation level, fixed capital consumption and acquisition less disposals of non-financial non-produced assets. Portugal wonders if comparability between Member States is already achieved at this stage.
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.
28 February 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 uses 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 Portugal. 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.
Accuracy of data reported is ensured by:
a thorough selection of the EPEA account's universe;
the use of the same micro data as for the NA and consistency checks with NA totals (OPSEC by product and NACE; the checks possible with COFOG data);
the use of environmental coefficients from several data sources such as annual specific surveys and consistency checks;
ii) The quality of data should be improved, mainly on:
transfers and subsidies, in order to only include everything that is supposed (some data is missing, related to European Regional Development Fund (ERDF) that we haven't had a chance to analyse yet), and better classified by CEPA;
intermediate consumption of EP services to produce EP services - it is not easy to separate from the total intermediate consumption. The structure of Intermediate consumption matrix at NA is used;
consistency checks on CEPA classifications of Output and Exports, by KAU and detailed Exports/Output checks at corporations’ level shall improve output’s level by CEPA;
continuous improvement work is carried out between COFOG and EPEA managers. NA Benchmark years changes are opportunities to improve pendent issues.
iii) Comparison with other sources if identified and available; improve consistency checks; improve CEPA (CReMA) classification.
Macro economic variables (output, intermediate consumption, investment etc.) are measured in million units of national currency (million euro).
From 2014 to 2022 years' exercises, accuracy has been improved (when compared to the previous 2010 and 2011 exercises). Most variables have been calculated in the best precise way possible. However:
Some improvement was made since EPEA Qx 2022 (due to the compilation of the ESST questionnaire).
(D21-D31.7) VAT and other taxes less subsidies on EP services can be better analysed to consider the inherent exclusions and to guarantee the envisaged accounting rules
Final consumption compilation used a simplified method.
Since EPEA Qx 2023 Methodology suggested by Italy was followed from 2019 to 2022 ( EPEA mandatory data reporting on intermediate consumption related characteristics. Webinar September 2023) in accounting P2_EPS_EXT, where a balance was sought between supply and demand for the various environmental protection products / services considered in the EPEA.
Since EPEA 2021 questionnaire on, PT accommodated the new Eurostat guidelines for electric vehicles and explanatory notes. Previous years will soon be reviewed because much work is already done. Some reclassifications were made, mainly regarding:
Activities and products related to forest fires are now outside EPEA, as are included in CReMA 11A (previously they were in CEPA 6)
Organic aquaculture is now in CEPA 4 (previously it was in CEPA 6; universe has also been revised and expanded)
R&D activities are now exclusively in CEPA 8 and/or CReMA 15
Composting is now in CEPA 3 (previously classified in CReMA 16).
Until EPEA Qx 2023 it was used 2016 NA benchmark year information. NA implemented the new benchmark year 2021 in 2024. EPEA Qx 2024 constitutes a break in series between 2022 and previous years for "Corporations as specialist and secondary producers of market EP services" as it used the new benchmark year and the new indicative compendium 2024 of environmental products.
National Accounts are the main data source, complemented by other administrative sources and surveys, as mentioned in detail in the answers ahead to specific items. EPEA and EGSS were compiled in parallel and mutually assessed. The same data sources were used for the common variables of EPEA and EGSS, and for all CEPA (note the particularities of survey on Waste Management Entities - IEGRU was only used for CEPA 2 and 3):
-> Table S13_S15) General government and NPISH:
A) Statistics Portugal sources:
Portuguese National Accounts (NA) namely NA work files - total output, market output, non-market output and output for own-final use data, by kind of activity unit (KAU); COFOG 05 data from General Government (GG) Accounts (S.13);
Business Register of Statistical Units (BR);
Dedicated annual surveys:
a) Environmental Goods and Services Sector Survey (ISBSA) - annual; respondents are a sample, selected from the BR, Portuguese Association of Environmental Technologies Companies (APEMETA) and the National Directory of Environment and Natural Resources (note that the results of the 2018 ISBSA survey were much improved) Data used to calculate environmental coefficients;
b) Survey on Urban Waste Management Entities (IEGRU) - annual; respondents are waste management entities who provide waste collection and transport services on behalf of municipal councils, in particular municipal enterprises and municipal services – for S.13, specifically for CEPA 2 and 3;
c) Municipal Environmental Protection Survey (IMPA) - annual; respondents are all municipal councils in domains 1, 3, 4, 5, 6, 7 and 9. The survey is nationwide, exhaustive and carried out by Web – for S.13, specifically for CEPA 2 and 3;
d) Survey on Non-Governmental Environmental Organizations (IONGA) - annual; respondents are all the national Non-Governmental Environmental Organizations (NGEO) listed in the Portuguese Environmental Agency file, which, in turn, correspond to the organizations which have been granted the legal NGEO status. Therefore, the survey is exhaustive and no sampling is used – for S.15;
B) Other sources:
Detailed analytical annual balance sheets of GG entities, including the General State Account and Regional Governments Madeira and Azores (note that to each GG entity a Classification of the Functions of Government (COFOG) is assigned to the majority of ESA transactions) – for S.13;
Database on wages from Social Security service (BDRSS) – for S.15;
Simplified Business Information (SBI) - annual; essentially modules: (i) resident entities having, mainly, commercial, industrial or agricultural activity and entities not residents with a permanent establishment (Annex A) or (ii) resident entities which do not carry out principal, commercial, industrial or agricultural activity (Annex D); output, market output, non-market output and output for own use, by entity, for S.15; P51G_NP for S.13;
National Scientific and Technological Potential Survey (IPCTN) - annual; respondents are entities from the National Scientific and Technological System that answer that they had R&D environmental projects in the R&D survey - output for own-final use for S.13 and S.15;
Biographic enrolment of higher education teachers (REBIDES) - annual information; respondents are all higher education teachers in environmental areas – environmental coefficients;
Survey to higher education teachers by degree cycle (ID) - annual information; respondents are all higher education teachers in environmental areas – environmental coefficients;
Web pages of units of economic activity;
Reports and Accounts;
Other sectorial online directories.
-> Tables S11_S12) Corporations:
i) Specialist and secondary producers of market EP services:
A) Statistics Portugal sources:
Portuguese National Accounts (Base 2016), namely National Accounts (NA) work files - total output, market output, non-market output and output for own use data, by KAU, in the Non financial corporations + Households institutional sectors (S.11+S.14);
Business Register of Statistical Units (BR);
Farm Structure Survey (FSS) and Agricultural Census – environmental coefficients for organic farming.
Dedicated annual surveys:
Environmental Goods and Services Sector Survey (ISBSA) - annual; respondents are a sample, selected from the BR, Portuguese Association of Environmental Technologies Companies (APEMETA) and the National Directory of Environment and Natural Resources – environmental coefficients;
B) Other sources (please see above the main characteristics):
Simplified Business Information (SBI) / Integrated Business Accounts - Data on market output, and output for own use, by entity, indirectly used for S.11+S.14;
National Scientific and Technological Potential Survey (IPCTN) – R&D survey - output for own final use;
Biographic enrolment of higher education teachers (REBIDES) – environmental coefficients;
Survey to higher education teachers by degree cycle (ID) - environmental coefficients;
Web pages of units of economic activity;
Reports and Accounts: Annual;
Other sectorial online directories.
ii) Corporations other:
Business Survey on Management and Protection of the Environment (IEGPA)) – annual; sample, directed to companies whose economic activity is included in the extractive industries, manufactures, electricity, gas, steam, hot and cold water and cold air and “captation”, treatment and distribution of water; sanitation, waste management and “depollution”, with other divisions than Collection, drainage and waste water treatment, Collection, treatment and disposal of waste; materials recovery and decontamination and activities (NACE Rev.2- divisions 05 to 36, with the exception of divisions 37, 38 and 39).
-> Table S14) Households:
Annual NA’ Supply and use table (SUT).
-> Table S1_S2) Total economy and Rest of the world:
For financing flows it was used annual information of GG Accounts.
a) At transfers level, there are some important files annually received by Statistics Portugal from Portuguese responsible management entities of European Funds, that constitute files collecting all the amounts received by beneficiary entity, namely for European Social Fund (ESF), Agricultural Funds (namely European Agricultural Fund for Rural Development (EAFRD), with important components of environmental nature), European regional development fund (ERDF), Cohesion Fund, etc.;
b) GG Accounts' data by type of transfers paid and received.
For exports and imports only EP services were considered (international trade of goods, included in each product was not considered).
a) For the exports of EP services that are not entirely environmental, it was considered the weight of the production of these services in the EPEA over the production of the National Accounts multiplied by the total exports of these services.
b) For the imports of EP services that are not entirely environmental, it was considered the weight of the production of these services in the EPEA over the production of the National Accounts multiplied by the total imports of these services.
Yearly.
EPEA results are disseminated nationally/ provided to data users at a national level 27 / 28 months after the reference period.
Not applicable at national level.
The comparability of the series produced is always desirable. However, 2024 was a particularly demanding year for the National Accounts, and one in which the lack of human resources was accentuated. In a year in which the National Accounts benchmark year changed, priorities had to be set.Since a change of nomenclature is expected for EPEA reporting in 2025, it was decided this year to only change the 2022 data, in line with the new 2021 benchmark and the new list of the indicative compendium of environmental products, for Corporations. The information from 2021 backwards constitutes a break in the series relating to "Corporations as specialist and secondary producers of market EP services" and to Households, as those data were produced using information from the 2016 National Accounts benchmark year.
