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.
[4D1_E2] Eurostat - Environmental statistics and accounts; sustainable development
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
European Commission, Eurostat, 2920 Luxembourg, LUXEMBOURG
1.6. Contact email address
Confidential because of GDPR
1.7. Contact phone number
Confidential because of GDPR
1.8. Contact fax number
No fax.
2.1. Metadata last certified
7 July 2026
2.2. Metadata last posted
7 July 2026
2.3. Metadata last update
7 July 2026
3.1. Data description
The environmental goods and services sector (EGSS) accounts report on an economic sector that generates goods and services produced for environmental protection or the management of natural resources.
Products for environmental protection prevent, reduce and eliminate pollution or any other degradation of the environment. Examples are electric vehicles, catalysts and filters to decrease pollutant emissions, wastewater and waste treatment services, noise insulation works or restoration of degraded habitats.
Products for resource management safeguard the stock of natural resources against depletion. Examples are renewable energy production, energy-efficient and passive buildings, seawater desalinization or rainwater recovery, and materials recovery.
EGSS accounts provide data on output and export of environmental goods and services and on the value added of and employment in the environmental goods and services sector.
In addition, the data contain information on investments for climate change mitigation (CCM). Those investments aim at reducing the emission of greenhouse gases either by source or enhancing the removal from the atmosphere.
EGSS and CCM data are compiled following the statistical concepts and definitions set out in the UN System of Environmental-Economic Accounting 2012 – Central Framework.
Eurobase provides two tables on EGSS: 'env_egss_emp' and 'env_egss_mon' and one table on CCM: 'env_cc_minv'.
The three tables present data produced and submitted to Eurostat by EU Member States, EFTA countries and candidate countries. Eurostat publishes these data following a validation process. For table 'env_egss_mon', Eurostat also produces gross value added volume estimates, i.e. removing price effects, for all countries.
Historic data, classified according to the CEPA/CReMA classification, are available in the historic data sets for country data: 'env_ac_egss1' (employment), 'env_ac_egss2' (monetary variables) and env_ac_egss3 for Eurostat's EU estimates.
The environmental activities are classified by purpose, according to the classification of environmental purposes (CEP).
Economic activity is classified according to the Statistical Classification of Economic Activities in the European Community, Rev. 2 (NACE Rev. 2, 2008). Countries provide data disaggregated by 10 NACE sections and one NACE group (G, H, I, K, L, N, Q, R, S, T, U). Activities under NACE C, E, and M are further disaggregated by divisions, depending on the availability of this voluntarily reported data.
3.3. Coverage - sector
EGSS comprises a sector of the economy that produces goods and services aimed at environmental protection and resource management (see SEEA CF 2012 chapter 4). Environmental goods and services either reduce environmental pressures or help maintaining the stock of natural resources or they are designed to be cleaner and more resource efficient than conventional products. Environmental goods and services can be produced by corporations, households, governments and non-profit institutions. With a view to support data compilers in the implementation of their data production process, lists of environmental activities and products have been set out in Commission Implementing Regulation (EU) 2015/2174 ('the indicative compendium of environmental goods and services').
CCM investments comprise a sub-sector of the EGSS as well as activities and products beyond the scope of the CEP.
3.4. Statistical concepts and definitions
Environmental Goods and Services Sector:
EGSS has the same system boundaries as the European System of Accounts (ESA 2010) and consists of all environmental products within this production boundary. ESA defines production as the activity carried out under the control and responsibility of an institutional unit that uses input of labour, capital, goods and services to produce output of goods and services.
Only goods and services produced for environmental purposes are included in the scope of the EGSS.
'Environmental purpose' means that a good or service helps either 1) preventing, reducing and eliminating pollution and any other degradation of the environment or 2) preserving and maintaining the stock of natural resources and hence safeguarding against depletion.
The EGSS statistics aim at compiling data for the following economic variables:
Output: consists of products that become available for use outside of the producer unit, any goods and services produced for own final use and goods that remain in the inventories at the end of the period in which they are produced. Apart from market output, output for own final use and non-market output, EGSS statistics also include ancillary output, comprising output intended for use within an enterprise.
Market output is to be valued at basic prices, that is, the prices receivable by the producer from the purchaser minus taxes and plus subsidies on products.
Output for own final use is to be valued at basic prices of similar products sold on the market or by the total costs of production.
Non-market output is to be estimated by the total costs of production.
Ancillary output is measured as a total of recurrent production costs (such as intermediate consumption, compensation of employees and consumption of fixed capital) incurred by enterprises to: 1) reduce environmental pressures arising from their production process or 2) produce environmental goods or services not intended for use outside the enterprise, but instead supporting other (non-environmental) activities undertaken within the enterprise (e.g. waste management services carried out in-house). For market producers, a mark-up for net operating surplus is added to the value of the EGSS ancillary output.
Gross Value Added: represents the contribution made by the production of environmental goods and services to GDP. It is the difference between the value of the output and intermediate consumption.
Employment: is measured in full-time equivalent jobs engaged in the production of output of environmental goods and services. Full-time equivalent is defined as total hours worked divided by the average annual working hours in a full-time job.
Exports: consist of sales, barter, gifts, or grants, of environmental goods and services from residents to non-residents.
The reporting covers the capital expenditure to reduce the emissions of greenhouse gases (GHG) by source or enhance their removal from the atmosphere by sinks.
Capital expenditure includes:
For activities and products covered by the CEP:
Gross fixed capital formation (GFCF – ESA 2010 code: P51g) for climate change mitigation related characteristic activities (i.e. GFCF for the production of specific services related to climate change mitigation)
GFCF in specific and cleaner and resource efficient goods related to climate change mitigation, unless they are already included in GFCF by CCM (characteristic) activities
and final consumption (ESA 2010 code: P3) in specific and cleaner and resource efficient goods related to climate change mitigation.
For activities and products relevant for CCM but outside the scope of CEP:
GFCF for the production of nuclear energy and for R&D related to nuclear energy
GFCF for the transmission and distribution of energy, in particular electricity
GFCF for the production of low carbon transport activities
GFCF in transport infrastructure for low carbon transport activities.
Where:
GFCF for climate change mitigation characteristic activities is broken down by
corporations, government and households together with non-profit institutions serving
households (NPISH)
GFCF for specific and cleaner and resource efficient goods, mitigating climate change, is broken down by corporations, government and households together with
NPISH
final consumption of specific and cleaner and resource efficient goods, mitigating climate change, is broken down by government and households together with NPISH.
3.5. Statistical unit
Council Regulation (EEC) No 696/93 of 15 March 1993 on the statistical units for the observation and analysis of the production system in the Community describes the different statistical units of the production system.
The recommended statistical unit for the data collection and compilation of private corporations is the establishment. For general government, the recommendation is to use institutional units and groupings of units as defined in the European System of Accounts (ESA 2010).
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 (see also sections 3.2, 3.3 and 3.4 above).
3.7. Reference area
The reference area is the economic territory as defined in SEEA CF 2012 and 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.
Eurostat currently publishes EGSS and CCM data for EU Member States, EFTA countries, and candidate countries. Moreover, Eurostat produces and disseminates provisional estimates for the EU-27 as a whole.
3.8. Coverage - Time
Under Regulation 691/2011, EU Member States reported data for the period 2008 - onwards for EGSS data.
The first reference year for CCM data to be reported on mandatory basis is 2023, including 2021 and 2022.
Mandatory data reporting at the end of year n covers the reference period n-2 to n-4.
Voluntary data reporting covers early estimates for reference year n-1 and the period before n-4. The availability of voluntary reporting items varies considerably across countries.
3.9. Base period
Not applicable.
For gross value added, the concept of chain-linked volumes is applied. Eurostat currently chooses 2020 as reference year to which volume indices are chain-linked and applied to gross value added data reported in current prices. This generates volume estimates that are corrected for price change for any period of observation (see also point 18.5).
Output, gross value added, exports and CCM are measured in million units of national currency, in million EUR, and partly (GVA) in million EUR as chain linked volumes, reference year 2020 (at 2020 prices). The estimation method is described in the EGSS practical guide.
CEP are also provided in chain linked volumes, reference year 2020 (at 2020 prices) for total NACE (only available in 'env_egss_mon' dataset).
Employment is measured in full time equivalents (i.e., full time equivalent jobs).
The reference period is the calendar year.
6.1. Institutional Mandate - legal acts and other agreements
EGSS accounts and CCM investments are compiled and reported in accordance with Regulation (EC) No. 691/2011 on European environmental economic accounts (EEEA). Lists of environmental activities and products have been set out in Commission Implementing Regulation (EU) 2015/2174 ('the indicative compendium of environmental goods and services'). Including 2018 reference year, the reporting for EGSS has been mandatory for EU Member States.
The EEEA follow internationally agreed concepts and definitions set out in the SEEA CF 2012. They present data in a way that is compatible with National Accounts (ESA, 2010).
6.2. Institutional Mandate - data sharing
No data sharing arrangements are in place. Eurostat makes available aggregates of all validated non-confidential data on its dissemination website for all users, including European institutions and international organisations.
7.1. Confidentiality - policy
Regulation (EC) No 223/2009 on European statistics (recital 24 and Article 20(4)) of 11 March 2009 (OJ L 87, p. 164) stipulates the need to establish common principles and guidelines ensuring the confidentiality of data used for the production of European statistics and the access to those confidential data with due account for technical developments and the requirements of users in a democratic society. The European Statistics Code of Practice provides further conditions to be respected by statistical offices in regard to statistical confidentiality (Principle 5).
Eurostat applies to EGSS data the confidentiality policy as described in Regulation (EC) No 223/2009. In case data are confidential but could be derived from the reported totals or sub-totals, Eurostat applies secondary confidentiality to ensure data remain confidential. Confidential data are not disclosed by Eurostat. Access to confidential data for scientific purposes may be granted (after requesting authorisation from the respective country) on basis of Commission Regulations 557/2013 and 223/2009.
7.2. Confidentiality - data treatment
Data with a confidentiality flag or an embargo date are not disseminated until the confidentiality flag is removed by a reporting country or the embargo has expired. Confidential data appear as not available (":") in Eurostat's online data base, with a flag "c".
8.1. Release calendar
Data submitted by countries, i.e. data in Eurobase tables 'env_egss_emp', 'env_egss_mon' and 'env_cc_minv' are published once the validation procedure has been completed, typically in the first quarter of year n for the reference period up to (n-3).
EU estimates are released together with the reported and validated country data - as far as data coverage allows to calculate EU totals.
In line with the Community legal framework and the European Statistics Code of Practice (Principle 6 on impartiality and objectivity, Principle 13 on timeliness and punctuality, and Principle 15 on accessibility and clarity), EGSS data that meet the quality standards, including relevant metadata, are made available to users.
Eurostat disseminates European statistics, including EGSS data, on its website (see section 10.3 - 'Dissemination format') in an objective, professional, and transparent manner in which all users are treated equitably. Eurostat maintains professional independence. The data release is governed by the Eurostat protocol on impartial access to Eurostat data for users.
EGSS and CCM data are published at least once a year, after data for a new reference year have become available.
10.1. Dissemination format - News release
There is no regular news release on EGSS and CCM data.
10.2. Dissemination format - Publications
Eurostat publishes EGSS and CCM data in an online database and EGSS-related analyses in Statistics Explained articles.
Historic data, classified according to the CEPA/CReMA classification, are available in the historic data sets for country data: 'env_ac_egss1' (employment), 'env_ac_egss2' (monetary variables) and env_ac_egss3 for Eurostat's EU estimates.
Data on EGSS can be found under the following identifiers: "Environment and energy", "Environment", "Environmental goods and service sector" or directly under online codes 'env_egss_emp' (Employment in the environmental goods and services sector), 'env_egss_mon' (Production, value added and exports in the environmental goods and services sector).
Data on CCM can be found under the following identifiers: "Environment and energy", "Environment", "Environmental goods and service sector" or directly under the online code 'env_cc_minv'.
The historic data is accessible under: "Environment and energy">"Environment">"Environmental goods and service sector">"Environmental goods and service sector - historical data" The data sets are: 'env_ac_egss1' (employment), 'env_ac_egss2' (monetary variables) and env_ac_egss3 (Eurostat's EU estimates).
10.4. Dissemination format - microdata access
Not applicable (Eurostat collects EGSS and CCM data from countries at an aggregated level).
10.5. Dissemination format - other
In addition to Statistics Explained web-articles (see section 10.2), information on EGSS and CCM may be posted on Facebook and Twitter.
Concepts and recording rules for EGSS accounts follow internationally agreed definitions set out in the SEEA CF 2012 and present information in a way that is compatible with National Accounts (European System of Accounts, ESA 2010).
Further information (including the questionnaires for the data collection) is available on Eurostat's website.
10.7. Quality management - documentation
For the mandatory data transmissions from 2018 onwards, Regulation 691/2011 obliges Member States to provide EGSS quality reports, including CCM information, which describe in detail compilation methods and several quality dimensions of the reported data.
The quality reports are published alongside the data and are available in the Eurobase data tree next to the data tables:
or in the accessed Eurobase table itself:
11.1. Quality assurance
EGSS and CCM data are compiled by EU Member States, EFTA countries, and candidate countries. Quality assurance and documentation is a joint responsibility of Eurostat and each reporting country.
The methodological guidance and operational rules provided, e.g. by the 2016/2026 EGSS handbook, the 2016/2026 EGSS practical guide, the CCM guidance note, the indicative compendium of environmental goods and services and the operational list of environmental products and activities seek to facilitate consistency of data and comparability across countries.
To verify the quality of data sources and compilation methods, Regulation 691/2011 obliges countries to submit a quality report together with the completed data questionnaires. The EGSS quality reports include information about the perimeter of the EGSS and CCM, the main data sources and the exhaustiveness and coverage of data.
Apart from that, Eurostat has put in place an extensive procedure to validate the data received from countries. The validation tools examine the following aspects:
completeness and formatting of data and footnotes;
internal consistency of data tables (totals matching the sum of individual NACE domains and environmental protection/resource management categories);
plausibility of data revisions;
consistency of time series and parameter ratios of the reported data;
consistency of data with related statistics, mainly National Accounts and environmental protection expenditure accounts (EPEA).
Please find the explanatory note on the validation rules at this website.
Data for the EU-27 aggregates is based on the reported country data. For years where data is not available for all countries, an estimation is done for the missing country data to interpolate the EU totals. The estimation is based on historic data reporting by the respective missing country (CEPA/CReMA classified) and information taken from several different data sources, including structural business statistics and PRODCOM. The input data is validated, as are the final results. More information on the method can be found in section 18.5.
11.2. Quality management - assessment
EGSS accounts received legal cover in 2014 (Regulation 691/2011) and the data collection became mandatory in 2017. The completeness and consistency of reported data has been improving since then and will likely continue to do so in the coming years. CCM investments had to be transmitted on mandatory basis for reference year 2023.
At this stage, Eurostat has implemented, and continues to develop further, a validation procedure to ensure high quality of EGSS data reported by countries (see point 11.1). For each data reporting round, Eurostat compiles a progress report, which is presented to the Working Group on Monetary Environmental Statistics and Accounts (MESA WG), which encompasses representatives of all Member States, other reporting countries, Eurostat and other stakeholders. Specific quality issues, changes to the data questionnaire, the template for the quality report, and the methodological guidance are discussed by the MESA WG; agreed improvements are implemented for the subsequent reporting rounds. Progress is assessed once the data validation procedure has been completed by Eurostat, and discussed during the following MESA WG meeting.
As a complementary measure, Eurostat assesses the quality of EGSS and CCM data in the preparation of country visits, where persistent methodological issues and quality problems are discussed bilaterally. Methodological questions are also discussed in regular webinars.
12.1. Relevance - User Needs
EGSS data are used for the monitoring of gross value added and employment in the environmental economy by Commission services, the European Environmental Agency, OECD, national governments, scientific institutes and universities, businesses, and citizens.
EGSS accounts provide data to assess growth of the environmental economy and to compile indicators for the monitoring of EU Sustainable Development Goals (SDGs). EGSS accounts provide important information on the economic activity of sectors that are highly relevant for policy initiatives under the European Green Deal.
CCM data are relevant for the climate neutrality goals of the EU.
12.2. Relevance - User Satisfaction
There are no systematic studies on user satisfaction. Eurostat has regular hearings with European policymakers and contacts with the research community and other stakeholders to monitor the relevance of statistics produced and identify new priorities.
12.3. Completeness
Completeness of EGSS datasets varies across countries. Since 2019, the vast majority of Member States are in the position to report a complete set of mandatory data. Where data are missing, sources and compilation methods are still being developed. If certain environmental activities are assumed to be negligible but precise data are not available yet, countries are encouraged to report '0' as the best estimate and flag the data accordingly. Missing data are not gap-filled by Eurostat.
However, concerning the change in environmental classification, Eurostat uses reported country data to create an estimated time series backwards for reference years before the use of the new classification CEP (before reference year 2021). The data will only be provided if countries did not report backward years themselves and will be replaced by country data in CEP, once it becomes available. Please see section 18.5 for more details on the methodology used.
Voluntary EGSS data - on non-market production, ancillary and own final use activities and to the breakdown of market production into environmental-specific services and cleaner and resource efficient products - are less complete. For most countries, there is hence potential to improve further the completeness and granularity of voluntary items.
Data on CCM investments were reported by more than half of the EU member states. Some countries asked for a derogation of 2 years, according to Commission Implementing Decision (EU) 2025/2268, but still provided some data to CCM. Coverage for the received data is to be improved, though most mandatory cells were submitted.
13.1. Accuracy - overall
See point 11.1 above.
Eurostat assesses the accuracy of national data by systematically applying validation checks to all transmitted EGSS and CCM data. Eurostat also benchmarks EGSS data against data from other sources such as energy statistics and agricultural statistics to verify their plausibility and accuracy.
EU-27 EGSS aggregates are calculated based on reported country data. For years that are voluntary and have missing data points, Eurostat uses model data to gap-fill. The data is based on previously reported country data.
13.2. Sampling error
Not applicable.
EGSS accounts and CCM investments constitute secondary statistics. The underlying statistical sources such as surveys used by countries may involve sampling which could contain errors; however, it is the responsibility of each individual country to apply quality control and assurance procedures to ensure survey results are accurate.
13.3. Non-sampling error
Not applicable.
14.1. Timeliness
Deadline for the reporting of EGSS and CCM data and quality reports is 31 October each year. Eurostat disseminates the data with a delay of 3 months, after their validation. Data is revised once 5 months after the deadline in case there are revisions in country data.
14.2. Punctuality
Eurostat publishes the data once their validation process has been completed (see section 14.1). If some of the data submissions arrive after the legal deadline or major quality issues are detected in the data validation procedure, this might lead to delays in the data release.
EU-27 aggregates are released together with the reported data for the individual countries.
15.1. Comparability - geographical
Comparability of EGSS accounts and CCM investments compiled by EU Member States, EFTA countries and candidate countries is ensured by a common conceptual framework and through Implementing Regulation 2174/2015 that provides an indicative compendium of environmental goods and services and thus determines the perimeter of the EGSS sector. Hence, theoretically, EGSS data are consistent compilations of environmental activities of national economies.
The flag d) for 'definition differs' appears in the EGSS dataset for data points where the unit in which the data is reported deviates from the unit of measurement it is reported under. This is currently the case for the following two cases:
A subset of the employment data published for Norway is reported as number of employed persons instead of FTE.
Sweden reports the employment data for non-market activities as gainfully employed instead of FTE.
The standardised approach for estimating EU-27 aggregates is to sum up the reported country data once it is available. Eurostat uses model data to gap-fill missing data points of voluntary years. The data is based on previously reported country data.
15.2. Comparability - over time
Time-series checks applied during the validation aim to assure good time-series consistency of reporting data. The break-in-the-time series flag (b) indicates instances where time-series consistency could not be assured. Countries are encouraged to revise the data to achieve good consistency across time. Comparability over time at country level is still limited for voluntary reporting items. In recent years, many countries have developed data sources and/or methods to compile a complete set of mandatory EGSS data, extending the coverage of environmental activities and/or products, thereby ensuring compliance with reporting requirements under Regulation 691/2011.
The Eurostat estimates of EU-27 aggregates are consistent across the period 2014-2023 since they are obtained for all years using the same compilation method (see section 18.5). There are no breaks in the related data series as the aggregates are always calculated based on all 27 Member States' data.
15.3. Coherence - cross domain
EGSS accounts and CCM investments have the same system boundaries as National Accounts (European System of Accounts, ESA 2010).
Eurostat estimates of EU-27 aggregates are based on reported country data. This ensures a high level of coherence with, e.g., national accounts, environmental protection expenditure accounts, and energy statistics.
15.4. Coherence - internal
The data reported in the EGSS and CCM questionnaire are internally coherent (totals are consistent with the sum of the breakdowns). Cases where totals exceed the sum of their breakdowns may occur and can be explained by unavailable voluntary reporting items.
Countries generally state in their quality reports that the cost and burden for compiling EGSS and CCM data is comparable with or higher than those for other accounts. Countries citing higher costs attribute these to the novelty of the domain and the need to identify data sources and establish a routine data production process.
17.1. Data revision - policy
The general Eurostat revision policy applies to this domain. Revision policy is set by national authorities. Data for individual years, environmental classes, NACE sections or the complete time-series of EGSS and CCM data can be revised to accommodate changes in the methodology of data compilation or any other major benchmark revisions. Breakes in series will be indicated by a "b" flag the year following the change.
17.2. Data revision - practice
The published data should be regarded as final, unless otherwise stated. However, data revisions may occur at any time. All reported errors (once validated) result in corrections of the disseminated data. Reported errors that are deemed to be significant are corrected in the disseminated data as soon as the correct data have been validated. Data are only published once they are deemed to be sufficiently complete for all data providers contributing to the aggregate. New data are only used to update disseminated data if provided according to the provision schedule set by Eurostat.
18.1. Source data
The compilation of monetary environmental accounts builds in many countries upon statistics that are primarily collected for other purposes.
Datasets 'env_egss_emp', 'env_egss_mon' and 'env_cc_minv' currently contain data compiled and reported by Member States, EFTA countries and candidate countries. Countries are free to decide on the data collection methods to compile EGSS and CCM data. The most common aproaches include surveys, administrative sources, statistical estimations, and use of already existing statistics or some combination thereof.
In addition to the data reported by countries, Eurostat produces corresponding volume estimates, i.e., discounting changes in prices from a certain base year onwards to depict real economic growth. The method used is described under point 18.5.
The EU-27 aggregates in datasets 'env_egss_emp' and 'env_egss_mon' are Eurostat's estimates, calculated based on previously and currently provided country data.
18.2. Frequency of data collection
Eurostat receives EGSS and CCM data on an annual basis at the end of October each calendar year.
The frequency and timing of the data compilation is not necessarily aligned with the frequency and timing of (all) primary statistical data collections that might significantly vary across reporting countries (see also point 18.3).
18.3. Data collection
The most recent EGSS and CCM questionnaire can be found in Eurosta's website under Methodology.
Countries use a variety of data sources to compile EGSS and CCM data. Hence, the data collection is country specific and also varies according to the nature of data sources, e.g. administrative data, statistical estimations, surveys, accounting statements. In some cases, customised EGSS surveys of varying frequencies (e.g., 1-3 years) are put in place.
For the EU-27 aggregation estimates, data is taken from the current and previous EGSS data collections.
18.4. Data validation
Eurostat validates completeness, consistency, and plausibility of EGSS and CCM data with a comprehensive validation procedure. First quality checks are conducted in the data questionnaire, which allows data compilers to identify and correct major inconsistencies on the spot. The subsequent validation by Eurostat involves more detailed checks whose outcome is discussed with each country in an iterative validation procedure. Eurostat updates the EGSS and CCM validation procedure based on the feedback from countries and lessons learned during the validation on a yearly basis.
Information about Eurostat's general approach to data validation can be found in Eurostat's website and under section 11.1.
18.5. Data compilation
Data sources, methods and compilation techniques are country specific, but should be employed in a way compliant with the definitions and accounting rules described in the EGSS handbook and the CCM guidance note. Eurostat publishes all validated EGSS and CCM data as reported by countries.
Based on the reported data, Eurostat produces volume estimates (i.e., discounting price changes) for gross value added. The resulting volumes are chain linked to the reference year 2020, meaning they are given in 2020 prices. With this, a comparison of real value added across different years is possible as price effects are eliminated. Chain-linked volumes are based on industry-specific deflators (NACE*64 breakdown) from national accounts. The deflators are calculated by valuing gross value added, given at current prices, in terms of prices of the previous year. This is done backwards until the base reference year. The methods to calculate chain linked volumes in national accounts are documented in the Eurostat Handbook on price and volume measures in national accounts.
Aside from chain linked volumes for NACE sections, Eurostat also provides chain linked volumes by CEP. These chain linked volumes allow to compare a real change in GVA per CEP class with changes in employment of the same class - thus, productivities can be calculated for each ofthe environmental purposes.
Because of the CEP introduction into EGSS reporting in the 2025 data collection, the environmental classification of reference years 2021 - 2023 does not match with the environmental classifiaction used in previous reporting cycles. A few countries voluntarily reported the full time series converted to CEP backwards. Therefore, Eurostat implemented some estimation methods to extend cover for those coutnries that did not provide a conversion from CEPA/CReMA to CEP between 2014-2020 reference years. This estimation is based on the previous EGSS data collections, classified according to CEPA and CREMA as well as observed changes when comparing overlaping reference years 2021 and 2022 where both environmental classifications are available. Based on the time series developments observed in CEPA/ CREMA, a prediction model was established to transpose previously reported data into the corresponding CEP. Details of the total economy for each country per NACE sections and per CEP categories were estimated using the available distribution, as provided by countries. Summing across all 27 Member States either the reported or the respective estimated data allows Eurostat to compile the EU aggregate data for every year of the period 2014-2023.
18.6. Adjustment
Eurostat does not employ procedures to modify the statistical data reported. Where compliance with national or international standards cannot be addressed, this is commonly indicated by a data flag (e.g., provisional, data definition differs) and more information on specific country practices can be found in the EGSS quality reports, including information on CCM.
The data for the "Environmental Goods and Services Sector" accounts are available in Eurostat's online database > "Environment and Energy" > "Environment" >(env_egss).
The environmental goods and services sector (EGSS) accounts report on an economic sector that generates goods and services produced for environmental protection or the management of natural resources.
Products for environmental protection prevent, reduce and eliminate pollution or any other degradation of the environment. Examples are electric vehicles, catalysts and filters to decrease pollutant emissions, wastewater and waste treatment services, noise insulation works or restoration of degraded habitats.
Products for resource management safeguard the stock of natural resources against depletion. Examples are renewable energy production, energy-efficient and passive buildings, seawater desalinization or rainwater recovery, and materials recovery.
EGSS accounts provide data on output and export of environmental goods and services and on the value added of and employment in the environmental goods and services sector.
In addition, the data contain information on investments for climate change mitigation (CCM). Those investments aim at reducing the emission of greenhouse gases either by source or enhancing the removal from the atmosphere.
EGSS and CCM data are compiled following the statistical concepts and definitions set out in the UN System of Environmental-Economic Accounting 2012 – Central Framework.
Eurobase provides two tables on EGSS: 'env_egss_emp' and 'env_egss_mon' and one table on CCM: 'env_cc_minv'.
The three tables present data produced and submitted to Eurostat by EU Member States, EFTA countries and candidate countries. Eurostat publishes these data following a validation process. For table 'env_egss_mon', Eurostat also produces gross value added volume estimates, i.e. removing price effects, for all countries.
Historic data, classified according to the CEPA/CReMA classification, are available in the historic data sets for country data: 'env_ac_egss1' (employment), 'env_ac_egss2' (monetary variables) and env_ac_egss3 for Eurostat's EU estimates.
7 July 2026
Environmental Goods and Services Sector:
EGSS has the same system boundaries as the European System of Accounts (ESA 2010) and consists of all environmental products within this production boundary. ESA defines production as the activity carried out under the control and responsibility of an institutional unit that uses input of labour, capital, goods and services to produce output of goods and services.
Only goods and services produced for environmental purposes are included in the scope of the EGSS.
'Environmental purpose' means that a good or service helps either 1) preventing, reducing and eliminating pollution and any other degradation of the environment or 2) preserving and maintaining the stock of natural resources and hence safeguarding against depletion.
The EGSS statistics aim at compiling data for the following economic variables:
Output: consists of products that become available for use outside of the producer unit, any goods and services produced for own final use and goods that remain in the inventories at the end of the period in which they are produced. Apart from market output, output for own final use and non-market output, EGSS statistics also include ancillary output, comprising output intended for use within an enterprise.
Market output is to be valued at basic prices, that is, the prices receivable by the producer from the purchaser minus taxes and plus subsidies on products.
Output for own final use is to be valued at basic prices of similar products sold on the market or by the total costs of production.
Non-market output is to be estimated by the total costs of production.
Ancillary output is measured as a total of recurrent production costs (such as intermediate consumption, compensation of employees and consumption of fixed capital) incurred by enterprises to: 1) reduce environmental pressures arising from their production process or 2) produce environmental goods or services not intended for use outside the enterprise, but instead supporting other (non-environmental) activities undertaken within the enterprise (e.g. waste management services carried out in-house). For market producers, a mark-up for net operating surplus is added to the value of the EGSS ancillary output.
Gross Value Added: represents the contribution made by the production of environmental goods and services to GDP. It is the difference between the value of the output and intermediate consumption.
Employment: is measured in full-time equivalent jobs engaged in the production of output of environmental goods and services. Full-time equivalent is defined as total hours worked divided by the average annual working hours in a full-time job.
Exports: consist of sales, barter, gifts, or grants, of environmental goods and services from residents to non-residents.
The reporting covers the capital expenditure to reduce the emissions of greenhouse gases (GHG) by source or enhance their removal from the atmosphere by sinks.
Capital expenditure includes:
For activities and products covered by the CEP:
Gross fixed capital formation (GFCF – ESA 2010 code: P51g) for climate change mitigation related characteristic activities (i.e. GFCF for the production of specific services related to climate change mitigation)
GFCF in specific and cleaner and resource efficient goods related to climate change mitigation, unless they are already included in GFCF by CCM (characteristic) activities
and final consumption (ESA 2010 code: P3) in specific and cleaner and resource efficient goods related to climate change mitigation.
For activities and products relevant for CCM but outside the scope of CEP:
GFCF for the production of nuclear energy and for R&D related to nuclear energy
GFCF for the transmission and distribution of energy, in particular electricity
GFCF for the production of low carbon transport activities
GFCF in transport infrastructure for low carbon transport activities.
Where:
GFCF for climate change mitigation characteristic activities is broken down by
corporations, government and households together with non-profit institutions serving
households (NPISH)
GFCF for specific and cleaner and resource efficient goods, mitigating climate change, is broken down by corporations, government and households together with
NPISH
final consumption of specific and cleaner and resource efficient goods, mitigating climate change, is broken down by government and households together with NPISH.
Council Regulation (EEC) No 696/93 of 15 March 1993 on the statistical units for the observation and analysis of the production system in the Community describes the different statistical units of the production system.
The recommended statistical unit for the data collection and compilation of private corporations is the establishment. For general government, the recommendation is to use institutional units and groupings of units as defined in the European System of Accounts (ESA 2010).
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 (see also sections 3.2, 3.3 and 3.4 above).
The reference area is the economic territory as defined in SEEA CF 2012 and 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.
Eurostat currently publishes EGSS and CCM data for EU Member States, EFTA countries, and candidate countries. Moreover, Eurostat produces and disseminates provisional estimates for the EU-27 as a whole.
The reference period is the calendar year.
See point 11.1 above.
Eurostat assesses the accuracy of national data by systematically applying validation checks to all transmitted EGSS and CCM data. Eurostat also benchmarks EGSS data against data from other sources such as energy statistics and agricultural statistics to verify their plausibility and accuracy.
EU-27 EGSS aggregates are calculated based on reported country data. For years that are voluntary and have missing data points, Eurostat uses model data to gap-fill. The data is based on previously reported country data.
Output, gross value added, exports and CCM are measured in million units of national currency, in million EUR, and partly (GVA) in million EUR as chain linked volumes, reference year 2020 (at 2020 prices). The estimation method is described in the EGSS practical guide.
CEP are also provided in chain linked volumes, reference year 2020 (at 2020 prices) for total NACE (only available in 'env_egss_mon' dataset).
Employment is measured in full time equivalents (i.e., full time equivalent jobs).
Data sources, methods and compilation techniques are country specific, but should be employed in a way compliant with the definitions and accounting rules described in the EGSS handbook and the CCM guidance note. Eurostat publishes all validated EGSS and CCM data as reported by countries.
Based on the reported data, Eurostat produces volume estimates (i.e., discounting price changes) for gross value added. The resulting volumes are chain linked to the reference year 2020, meaning they are given in 2020 prices. With this, a comparison of real value added across different years is possible as price effects are eliminated. Chain-linked volumes are based on industry-specific deflators (NACE*64 breakdown) from national accounts. The deflators are calculated by valuing gross value added, given at current prices, in terms of prices of the previous year. This is done backwards until the base reference year. The methods to calculate chain linked volumes in national accounts are documented in the Eurostat Handbook on price and volume measures in national accounts.
Aside from chain linked volumes for NACE sections, Eurostat also provides chain linked volumes by CEP. These chain linked volumes allow to compare a real change in GVA per CEP class with changes in employment of the same class - thus, productivities can be calculated for each ofthe environmental purposes.
Because of the CEP introduction into EGSS reporting in the 2025 data collection, the environmental classification of reference years 2021 - 2023 does not match with the environmental classifiaction used in previous reporting cycles. A few countries voluntarily reported the full time series converted to CEP backwards. Therefore, Eurostat implemented some estimation methods to extend cover for those coutnries that did not provide a conversion from CEPA/CReMA to CEP between 2014-2020 reference years. This estimation is based on the previous EGSS data collections, classified according to CEPA and CREMA as well as observed changes when comparing overlaping reference years 2021 and 2022 where both environmental classifications are available. Based on the time series developments observed in CEPA/ CREMA, a prediction model was established to transpose previously reported data into the corresponding CEP. Details of the total economy for each country per NACE sections and per CEP categories were estimated using the available distribution, as provided by countries. Summing across all 27 Member States either the reported or the respective estimated data allows Eurostat to compile the EU aggregate data for every year of the period 2014-2023.
The compilation of monetary environmental accounts builds in many countries upon statistics that are primarily collected for other purposes.
Datasets 'env_egss_emp', 'env_egss_mon' and 'env_cc_minv' currently contain data compiled and reported by Member States, EFTA countries and candidate countries. Countries are free to decide on the data collection methods to compile EGSS and CCM data. The most common aproaches include surveys, administrative sources, statistical estimations, and use of already existing statistics or some combination thereof.
In addition to the data reported by countries, Eurostat produces corresponding volume estimates, i.e., discounting changes in prices from a certain base year onwards to depict real economic growth. The method used is described under point 18.5.
The EU-27 aggregates in datasets 'env_egss_emp' and 'env_egss_mon' are Eurostat's estimates, calculated based on previously and currently provided country data.
EGSS and CCM data are published at least once a year, after data for a new reference year have become available.
Deadline for the reporting of EGSS and CCM data and quality reports is 31 October each year. Eurostat disseminates the data with a delay of 3 months, after their validation. Data is revised once 5 months after the deadline in case there are revisions in country data.
Comparability of EGSS accounts and CCM investments compiled by EU Member States, EFTA countries and candidate countries is ensured by a common conceptual framework and through Implementing Regulation 2174/2015 that provides an indicative compendium of environmental goods and services and thus determines the perimeter of the EGSS sector. Hence, theoretically, EGSS data are consistent compilations of environmental activities of national economies.
The flag d) for 'definition differs' appears in the EGSS dataset for data points where the unit in which the data is reported deviates from the unit of measurement it is reported under. This is currently the case for the following two cases:
A subset of the employment data published for Norway is reported as number of employed persons instead of FTE.
Sweden reports the employment data for non-market activities as gainfully employed instead of FTE.
The standardised approach for estimating EU-27 aggregates is to sum up the reported country data once it is available. Eurostat uses model data to gap-fill missing data points of voluntary years. The data is based on previously reported country data.
Time-series checks applied during the validation aim to assure good time-series consistency of reporting data. The break-in-the-time series flag (b) indicates instances where time-series consistency could not be assured. Countries are encouraged to revise the data to achieve good consistency across time. Comparability over time at country level is still limited for voluntary reporting items. In recent years, many countries have developed data sources and/or methods to compile a complete set of mandatory EGSS data, extending the coverage of environmental activities and/or products, thereby ensuring compliance with reporting requirements under Regulation 691/2011.
The Eurostat estimates of EU-27 aggregates are consistent across the period 2014-2023 since they are obtained for all years using the same compilation method (see section 18.5). There are no breaks in the related data series as the aggregates are always calculated based on all 27 Member States' data.
