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.
Economy-wide material flow accounts (EW-MFA) provide an aggregate overview, in thousand tonnes per year, of the material flows into and out of an economy. EW-MFA cover solid, gaseous, and liquid materials, except for bulk flows of water and air. Like the system of national accounts, EW-MFA constitute a multi-purpose information system. The detailed material flows provide a rich empirical database for numerous analytical purposes. Further, EW-MFA are used to derive various material flow indicators.
The National Statistical Institute (NSI) send the EW-MFA to Eurostat on a yearly basis. The accounts comprise the following reporting tables:
Table A 'Domestic extraction (DE)': records material flows from the environment into the economy in a detailed breakdown by type of material
Table B 'Imports - total imports (intra- and extra-EU) and Table D 'Exports – total exports (intra- and extra-EU)': These physical trade tables record the imports and exports of products in thousand tonnes and grouped by materials.
Table F 'Domestic processed output (DPO)': records material flows from the economy to the domestic environment (e.g. emissions to air, water and soil)
Table G 'Balancing items': reports some memorandum items which are necessary to have the full material balance related to a national economy
Table H 'Indicators': presents the EW-MFA derived indicators which are automatically calculated from Table A to G
Table I 'Material flow accounts in raw material equivalents (RME)': records material flow accounts in raw material equivalents (MFA-RME). Some items are calculated automatically based on data reported in Table A and Table I.
3.2. Classification system
EW-MFA record physical flows of materials broken down by type of flow and by type of material.
The type of flow dimension corresponds to the EW-MFA questionnaire reporting tables and derived indicators, namely:
domestic extraction (Table A)
physical imports (Table B)
physical exports (Table D)
domestic processed output (Table F)
balancing items (Table G)
direct material input (indicator)
domestic material consumption (indicator)
physical trade balance (indicator)
The breakdown by type of material employs a classification of materials. This EW-MFA classification of materials is hierarchical with main material flow categories (1-digit level). Each main category is further broken down, maximal down to 4-digit-level:
digit: material category;
digit: material class;
digit: material group;
digit: material sub-group.
3.3. Coverage - sector
The data refer to national economies as defined in the system of national accounts.
3.4. Statistical concepts and definitions
Conceptually, economy-wide material flow accounts (EW-MFA) belong to the international system of environmental economic accounting (SEEA-Central Framework). Furthermore, EW-MFA is one of several physical modules of Eurostat's programme on European environmental economic accounts. It is covered by Regulation (EU) No. 691/2011 on European environmental economic accounts.
EW-MFA are closely related to concepts and definitions of national accounts. Most notably they follow the residence principle, i.e. they record material flows related to resident unit's activities, regardless where those occur geographically.
Further methodological guidelines are provided in various publications by Eurostat (see Eurostat website > Environment > Methodology, heading: 'Material flows and resource productivity').
For more detailed information please see also 3.1.
3.5. Statistical unit
Statistical units change according to the different data sources (e.g. agriculture, forestry and fishery statistics, production statistics, geological surveys, energy statistics, foreign trade statistics etc.) which EW-MFA are based on.
3.6. Statistical population
EW-MFA refer to the entire national economy of the reporting country (see also 3.3 'Coverage - sector')).
EW-MFA include all materials (excluding water and air) crossing the system boundary (between the environment and the economy) on the input side or on the output side. The economy is demarcated by the conventions of the national accounting system (resident units).
Material inputs to the economy cover extractions of natural resources (excluding water and air) from the natural environment and imports of material products (goods) from the rest of the world economy (ROW).
Material outputs are disposals of materials to the natural environment and exports of material products and waste to the ROW. Information on natural resources extracted and traded products is provided by different statistical units.
3.7. Reference area
Germany
3.8. Coverage - Time
Please see the table in 3.8.1.
3.8.1. Coverage – Time: by questionnaire table
Questionnaire table
From (YEAR)
To (YEAR)
Comments
Domestic extraction (Table A)
2000
2024
Imports – Total trade (Table B)
2000
2024
Exports – Total trade (Table D)
2000
2024
Domestic processed output (Table F)
2000
2024
Balancing items (Table G)
2000
2024
Material flow accounts in raw material equivalents (RME) (Table I)
2010
2023
3.9. Base period
Not applicable because EW-MFA are not reported as indices.
The unit of measure is thousand tonnes.
The data refer to the calendar years.
6.1. Institutional Mandate - legal acts and other agreements
Economy-wide material flow accounts (EW-MFA) are legally covered by Regulation (EU) 691/2011 on European Environmental Economic Accounts. The Federal Statistical Office is responsible in Germany for the compilation of the environmental global accounts according to Section 1 and Section 3 (1) no. 13 Act on Statistics for Federal Purposes (Gesetz über die Statistik für Bundeszwecke - BStatG).
6.2. Institutional Mandate - data sharing
Not applicable at national level, this information is required at European level only.
7.1. Confidentiality - policy
Confidentiality measures are not necessary as only aggregated data is used for the compilation of the EW-MFA.
7.2. Confidentiality - data treatment
Confidentiality measures are not necessary as only aggregated data is used for the compilation of the EW-MFA.
However, national publications are presented slightly different from Eurostat’s publication. Publication at different points in time might result in deviating figures as well. See the info at this website.
More detailed description, partly outdated: Schweinert, S.: „Nationales Handbuch Materialkonto“, Band 13 der Schriftenreihe „Beiträge zu den Umweltökonomischen Gesamtrechnungen“, Statistisches Bundesamt, Wiesbaden 2004 (in German).
Most information used for compilation of MFA is based on national statistics (e.g. production statistics, foreign trade statistics) or other administrative sources. Only in very few cases data provided by other sources is used or comprehensible estimates based on relevant available information are made. Thus, MFA mostly has the same quality standards as the underlying (official) statistics. However, sampling errors or cut off limits in the production of the source data have an impact on the quality of material flow accounts’ results. For the underlying data based on national statistics, information about their quality can be obtained from their quality reports.
For the following characteristics the data quality may be lower:
Extraction:
fruits and vegetables
sand and gravel
limestone and gypsum
chalk and dolomite
marble, granite, sandstone, etc.
clay and kaolin
Export/Import:
fuel (sea and air) bunkered by resident units
Domestic processed output:
Salt and other thawing materials spread on roads (including grit)
Dissipative losses
12.1. Relevance - User Needs
Users are politicians, scientists, students, companies and interested citizens. They expect complete, detailed, reliable and current data. This is ensured by careful research and quality control. Data compilation is implemented as efficient as possible to make the production process as lean as possible.
12.2. Relevance - User Satisfaction
Meetings and congresses are held at irregular intervals with selected users. Here we explain our procedures and present our publications.
12.3. Completeness
The data are available for mandatory delivery periods; a few positions have to be provisionally estimated for the most recent reporting period.
12.3.1. Data completeness - rate
Will be calculated and provided by EUROSTAT.
13.1. Accuracy - overall
Please use Annex 3 for providing an assessment of the overall quality of the reported data.
Not applicable because data are not based on a sample survey.
13.2.1. Sampling error - indicators
Not applicable because data are not based on a sample survey.
13.3. Non-sampling error
Not applicable.
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
See below.
14.1.1. Time lag - first result
Time lag is 16 months for all reporting items in Table A - H. Reporting items in Table I are reported at T+28 months.
14.1.2. Time lag - final result
Material flow accounts are a complex accounting system using source data from many different sources becoming available at different points in time. The results delivered to Eurostat contain data available up to T+16 months. However, not all underlying data is final. Later revisions in the underlying data lead to revisions in previous years.
14.2. Punctuality
Data has been delivered on time in 2026.
14.2.1. Punctuality - delivery and publication
Will be calculated and provided by EUROSTAT.
15.1. Comparability - geographical
Data on EW-MFA are compiled according to harmonised guidelines provided by Eurostat and hence comparable across European countries reporting EW-MFA data to Eurostat.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable because physical imports and exports as recorded in EW-MFA are not specified by origin and/or destination.
15.2. Comparability - over time
Please see the table in 15.2.1.1.
15.2.1. Length of comparable time series
Will be calculated and provided by EUROSTAT.
15.2.1.1. Comparability - over time detailed
Please use below table for explaining b)-flags (breaks in time series):
2006
B and D
MF.4.2.3 and MF.4.2.3.1
Starting with reporting year 2006, the data on fuels bunkered is based on the concept of residence and is estimated via a complex model. Before 2006, data on fuels bunkered is based on the territory principle.
2008
B
MF.4.2.1 and MF.4.2.2
This break in the time series represents a shift of figures previously reported under MF.4.2.2 to MF.4.2.1
15.3. Coherence - cross domain
EW-MFA is coherent with National Accounts.
15.3.1. Coherence - sub annual and annual statistics
Not applicable; reported EW-MFA data are only annual.
15.3.2. Coherence - National Accounts
EW-MFA is coherent with National Accounts.
15.4. Coherence - internal
Dataset is internally consistent.
No burden for respondents as we do not conduct a survey. Personnel costs arise for research into data sources and for the compilation of results.
In general, data is revised annually for past periods if underlying data sources have been revised. For example, in Table A, the figures for 'Clays and kaolin' (MF.3.7) for 2022 and 2023 have been updated due to revisions in the source data for heavy and fine ceramic clays.
In the current edition of the economy-wide material flow accounts, as for domestic extraction (Table A), several figures concerning the extraction of biomass have been revised. To begin with, from reporting year 2013 onwards, domestic extraction of fruits (MF.1.1.8) is marginally lower than in the previous edition, due to a correction in the estimation regarding the extraction of fruit from orchards. Second, across the entire time series, figures for the domestic extraction of other crops (excluding fodder crops) n.e.c. (MF.1.1.A) are significantly lower than in the previous publication. This decrease is due to an adjusted classification of the domestic extraction of Christmas tree plantations in the material flow accounts. Instead of being classified as MF.1.1.A, they now are categorized as an extraction of wood, particularly wood fuel and other extraction (MF.1.3.2). As a consequence, the figures on MF.1.3.2. are correspondingly higher than in the previous edition. This shift reflects an updated European methodological recommendation.
As for imports (Table B) and exports (Table D), figures reported for fuels bunkered (MF.4.2.3) and relevant subitems have been revised, starting with reporting year 2006. The revision reflects several aspects. First, with this edition, information on fuels bunkered as estimated by the national calculation method of the environmental-economic accounts became available starting with reporting year 2006 while in the previous edition this had been 2014. Secondly, improvements in the calculation method led to revised figures.
Regarding domestic processed output (Table F), various sub-items of the emissions to air (MF.7.1) have been revised due to updates in the underlying data sources. From reporting year 2006 onwards, the data source is the air emissions module from environmental-economic accounts, while prior to that it is the emissions reported by the German Environment Agency. For reporting years 2000 to 2005, further revisions in this area resulted from the fact that the data source has been switched from now outdated data from air emissions accounts to the current emissions reporting by the German Environment Agency. In addition, emissions to water (MF.7.3) have been revised for reporting years 2001 to 2006 due an improved estimation methodology. What is more, data on the dissipative use of mineral fertiliser (MF.7.4.2) have been revised for all reporting years, reflecting an adjusted allocation of the reporting year in the data source (fiscal year) to the reporting year in material flow accounts (calendar year). The revised figures for dissipative losses (MF.7.5) due to tire, brake and road abrasion from reporting year 2006 onwards are due to adjustments in the mileage of motor vehicles registered in Germany as estimated by the environmental-economic accounts.
Concerning balancing items (Table G), revisions in the figures on the input of oxygen for combustion processes (MF.8.1.1) and the output of water vapour from combustion processes (MF.8.2.1) mainly reflect an adjustment of the factors used in the estimation method according to European methodological recommendations.
17.2.1. Data revision - average size
Will be calculated and provided by EUROSTAT.
18.1. Source data
Data sources used to produce economy-wide material flow accounts are described in the sub-concepts 18.1.1 (and Annex) and 18.1.2.
18.1.1. Source data - Table A, B, D, F and G
Please use Annex 1 to report the detailed data sources for questionnaire tables A, B, D, F and G.
Annually updated national input-output tables with high resolution (72 production branches)
Data on domestic extraction (EW-MFA table A)
Various other data sources on (raw) material extraction and use by economic sectors
Special methodology for the treatment of secondary raw materials
Short description of methodology and results: Maier, Lucia: „Rohstoffe weltweit im Einsatz für Deutschland", in: Statistisches Bundesamt, Wirtschaft und Statistik, 2/2018, pp. 23ff.
Detailed methodological description: Kaumanns, Sven and Lauber, Ursula: „Rohstoffe für Deutschland. Bedarfsanalyse für Konsum, Investitionen und Export auf Makro- und Mesoebene“, Umweltbundesamt Texte 62/2016.
Project report on updates regarding data sources from 2025: “Improving Raw Material Equivalent Estimation in Environmental-Economic Accounts - Final report on project work regarding updating of data sources and harmonisation with other EEA modules.”
18.2. Frequency of data collection
Yearly
18.3. Data collection
Retrieval of data from different internal and external sources.
18.4. Data validation
Validation of the data through comparisons with the previous year, checking of time series consistencies and comparison with other modules of the environmental-economic accounts.
18.5.3. Adjustment used of correspondence table for Tables B and D
foreign trade statistics
18.5.4. Adjustment used of conversion factors for Tables B and D
imported waste for final treatment and disposal: Waste statistics
18.5.5. Fuel trade, residence adjustment
Within the framework of the environmental-economic accounts, from reporting year 2006 onwards, we calculate fuel trade from air, water and road transport in a separate module. Through these calculations we generate the relevant information to report about according to the concept of residence, the territory concept and the transition values from one concept to the other. The results serve as the basis for the representations in various modules of the environmental-economic accounts, including energy, air emissions and material flow accounts. In the following the main ideas of these calculations are outlined.
Air transport:
Aviation statistics provide passenger- and freight-kilometers by national and international airlines, inbound and outbound flights as well as destinations and starting points.
It is assumed that all outbound flights were filled up inland, so all required values can be derived from this data source.
For the conversion of the km values into consumption of fuel (t) we use an annual publication of the Deutsche
Lufthansa AG, which contains information about average consumption per km in their fleet on short-, middle- and long-distance flights.
Water transport:
Structural business statistics provides information for enterprises mainly engaged in water transport on their expenditure for raw materials and supplies. 1/11 of the total expenditure is assumed to be for lubricant, the remaining 10/11 for fuel. This is for sea transport mainly IFO and to minor extent MDO (=diesel oil), for inland water transport mainly diesel oil. Price information for IFO and MDO is used to convert monetary information into tonnes. This is assumed being the entire bunker of domestic shipping companies.
The Federal Office of Economics and Export Control provides for sea transport information on domestic bunker by ships’ nationalities. This information together with the estimated total bunker is used to estimate the bunker of the national fleet abroad. Additional minor adjustments for inshore fishery and inland water transport are made.
Road transport:
The calculations regarding road transport are based on two different data bases on mileage and fuel consumption in road traffic. One of them provides information on mileage and fuel consumption of vehicles registered to residents and the other one contains information on mileage and fuel consumption of all vehicles that are driven in the German territory. By combining this information, we obtain information on the residence and the territory concept.
18.5.6. Significant problems
In rare cases, there are discontinuities in time series resulting from changes in data sources. Estimations are made to attenuate breaks in the time series.
Not all underlying data is to be considered as final at the point of data delivery to Eurostat. Later revisions lead to revised figures in material flow accounts.
18.6. Adjustment
Not applicable; i.e. in EW-MFA no time series adjustment necessary.
Economy-wide material flow accounts (EW-MFA) provide an aggregate overview, in thousand tonnes per year, of the material flows into and out of an economy. EW-MFA cover solid, gaseous, and liquid materials, except for bulk flows of water and air. Like the system of national accounts, EW-MFA constitute a multi-purpose information system. The detailed material flows provide a rich empirical database for numerous analytical purposes. Further, EW-MFA are used to derive various material flow indicators.
The National Statistical Institute (NSI) send the EW-MFA to Eurostat on a yearly basis. The accounts comprise the following reporting tables:
Table A 'Domestic extraction (DE)': records material flows from the environment into the economy in a detailed breakdown by type of material
Table B 'Imports - total imports (intra- and extra-EU) and Table D 'Exports – total exports (intra- and extra-EU)': These physical trade tables record the imports and exports of products in thousand tonnes and grouped by materials.
Table F 'Domestic processed output (DPO)': records material flows from the economy to the domestic environment (e.g. emissions to air, water and soil)
Table G 'Balancing items': reports some memorandum items which are necessary to have the full material balance related to a national economy
Table H 'Indicators': presents the EW-MFA derived indicators which are automatically calculated from Table A to G
Table I 'Material flow accounts in raw material equivalents (RME)': records material flow accounts in raw material equivalents (MFA-RME). Some items are calculated automatically based on data reported in Table A and Table I.
8 May 2026
Conceptually, economy-wide material flow accounts (EW-MFA) belong to the international system of environmental economic accounting (SEEA-Central Framework). Furthermore, EW-MFA is one of several physical modules of Eurostat's programme on European environmental economic accounts. It is covered by Regulation (EU) No. 691/2011 on European environmental economic accounts.
EW-MFA are closely related to concepts and definitions of national accounts. Most notably they follow the residence principle, i.e. they record material flows related to resident unit's activities, regardless where those occur geographically.
Further methodological guidelines are provided in various publications by Eurostat (see Eurostat website > Environment > Methodology, heading: 'Material flows and resource productivity').
For more detailed information please see also 3.1.
Statistical units change according to the different data sources (e.g. agriculture, forestry and fishery statistics, production statistics, geological surveys, energy statistics, foreign trade statistics etc.) which EW-MFA are based on.
EW-MFA refer to the entire national economy of the reporting country (see also 3.3 'Coverage - sector')).
EW-MFA include all materials (excluding water and air) crossing the system boundary (between the environment and the economy) on the input side or on the output side. The economy is demarcated by the conventions of the national accounting system (resident units).
Material inputs to the economy cover extractions of natural resources (excluding water and air) from the natural environment and imports of material products (goods) from the rest of the world economy (ROW).
Material outputs are disposals of materials to the natural environment and exports of material products and waste to the ROW. Information on natural resources extracted and traded products is provided by different statistical units.
Germany
The data refer to the calendar years.
Please use Annex 3 for providing an assessment of the overall quality of the reported data.
Data sources used to produce economy-wide material flow accounts are described in the sub-concepts 18.1.1 (and Annex) and 18.1.2.
yearly
See below.
Data on EW-MFA are compiled according to harmonised guidelines provided by Eurostat and hence comparable across European countries reporting EW-MFA data to Eurostat.
