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) sent to Eurostat on yearly basis the EW-MFA. 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.

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:

    1-digit: material category;

    2-digit: material class;

    3-digit: material group;

    4-digit: material sub-group.

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.

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.

Questionnaire table

From (YEAR)

To (YEAR)

Comments

Domestic extraction (Table A)

 2000

 2022

Imports – Total trade (Table B)

 2000

 2022

Exports – Total trade (Table D)

 2000

 2022

Domestic processed output (Table F)

 2000

 2021/2022

Emissions to air (MF.7.1) up to 2021, dissipative use of products (MF.7.4) and dissipative losses (MF.7.5) up to 2022

Balancing items (Table G)

 2000

 2021

Material flow accounts in raw material equivalents (RME) (Table I)

 2010

 2021

 Different publications:
- “Statistischer Bericht - Umweltökonomische Gesamtrechnungen - Gesamtwirtschaftliches Materialkonto” (Statistical Report - Environmental-Economic Accounts - Economy-Wide Material Flow Accounts): latest publication published on April 09, 2024, currently in German only: https://www.destatis.de/DE/Themen/Gesellschaft-Umwelt/Umwelt/UGR/rohstoffe-materialfluesse-wasser/Publikationen/Downloads/statistischer-bericht-gesamtwirtschaftliches-materialkonto-5851315227005.xlsx
- Methodological documentation: “Statistischer Bericht - Umweltökonomische Gesamtrechnungen - Gesamtwirtschaftliches Materialkonto”, table „Informationen zur Statistik“ (in German)
- “Aufkommen und Verwendung in Rohstoffäquivalenten” (Supply and use in raw material equivalents), currently in German only: https://www.destatis.de/DE/Themen/Gesellschaft-Umwelt/Umwelt/UGR/rohstoffe-materialfluesse-wasser/Publikationen/Downloads/statistischer-bericht-rohstoffaequivalente-5853101217005.xlsx
- Different internet tables on NSIs’ website

 However, national publications are presented slightly different from Eurostat’s publication. Publication at different points in time might result in deviating figures as well. https://www.destatis.de/DE/Themen/Gesellschaft-Umwelt/Umwelt/UGR/rohstoffe-materialfluesse-wasser/_inhalt.html#_o5u868x0n

- “Statistischer Bericht - Umweltökonomische Gesamtrechnungen - Gesamtwirtschaftliches Materialkonto”, table „Informationen zur Statistik“ (in German): https://www.destatis.de/DE/Themen/Gesellschaft-Umwelt/Umwelt/UGR/rohstoffe-materialfluesse-wasser/Publikationen/Downloads/statistischer-bericht-gesamtwirtschaftliches-materialkonto-5851315227005.xlsx

- 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 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.

Export/Import:
- fuel (sea and air) bunkered by foreign units

In Germany’s Environmental Economic Accounts, material flow accounts have a quite long tradition. Time series presently available reach back until the early 1990s. Information is gathered on material extraction, input, use and on material output.

Within the revised national sustainability strategy “German Sustainable Development Strategy” adopted in January 2017 (revision of the original strategy adopted in 2002), the target “resource conservation” under SDG 8 is measured by the indicator “Total raw material productivity” defined as (GDP+imports)/(raw material input). Material flow accounts are an important data source for the calculation of this indicator. The aim is maintaining the trend observed in the period 2000-2010 until 2030.

Most information used 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.

Time lag is 16 months for all mandatory reporting items and most voluntary reporting items. However, some voluntary reporting items for which underlying primary data is not available at T+16 months are reported at T+28 months.

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. Moreover, some of the voluntary reporting items are reported at T+28 months, if their underlying data sources are not readily available at T+16 months.

Data has been delivered on time in 2024.

 New external data source fo our complex estimation model.

The data is revised annually for past periods, if revised sources are available.

In 2024 a major revision has been conducted regarding Table A MF 7.3. Emissions to water. Sub-positions MF.7.3.1 to MF.7.3.5. are now reported. The calculation is based on the European Pollutant Emission Register (EPER) and its successor, the Pollutant Release and Transfer Register (PRTR).

https://www.destatis.de/DE/Themen/Gesellschaft-Umwelt/Umwelt/UGR/rohstoffe-materialfluesse-wasser/Publikationen/Downloads/water-accounts-methodology2023-1-2023359.pdf

Our method for calculating harvested quantities of fruits and vegetables includes an additional estimate for home garden production.
In contrast to our calculation last year, where this amount was completely allocated to MF188 Fruits, it is now divided between MH117 Vegetables and MF188 Fruits.
We have applied this change for the whole time series.
In comparison, the values (aggregated for agricultural production and home garden production) for vegetables are higher and those for fruit lower than they had been last year.

Further, regarding Table A, MF.1.2. and all the subitems were revised for the period 2000-2021 as we improved the calculation method e.g. for non-used catch crops. One implication of these improvements were revised data of straw. Concerning Table A, MF.1.3.1 and MF.1.3.2 were revised for the period 2000-2021 due to little revisions in our data source. The figures for MF.3.6 in Table A were revised for 2021 because of a revision of the value for gypsum in the data source „Rohstoffsituation Deutschland“. The revision of the figures for MF.4.2.1 and MF.4.2.2 in Table A for the period 2003-2020 are based on revisions in our source data too.

- Annually updated national input-output tables with high resolution (72 production branches)
- Data on domestic extraction, imports and exports of material (EW-MFA tables A, B, D)
- 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. (https://www.destatis.de/DE/Methoden/WISTA-Wirtschaft-und-Statistik/2018/02/rohstoffe-weltweit-022018.pdf)

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

Within the framework of the environmental-economic accounts, 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 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 mode.

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.