Reference metadata describe statistical concepts and methodologies used for the collection and generation of data. They provide information on data quality and, since they are strongly content-oriented, assist users in interpreting the data. Reference metadata, unlike structural metadata, can be decoupled from the data.
Environmental and Energy Accounts Department, Macroeconomic statistics Directorate
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
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
12 June 2024
2.2. Metadata last posted
12 June 2024
2.3. Metadata last update
31 October 2025
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.
3.2. Classification system
Data are reported cross-classified by
the type of environmental purpose and
economic activity.
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 (2008).
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. The list of environmental activities and products has been set out in the 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 Service 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 environmental goods and services sector.
'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.
Investments for climate change mitigation:
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, households and NPISH, 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.
The statistical population is composed of active enterprises, type of activity units from all economic activities and institutional units from the General governmet sector, which are producers of environmental goods and services.
3.7. Reference area
The reference area is the economic territory of the country as defined in SEEA CF 2012 and the European System of Accounts (ESA 2010).
3.8. Coverage - Time
Under Regulation 691/2011, Bulgaria is obliged to report EGSS data for the period 2014-onwards.
Mandatory data reporting at the end of year n covers the reference period n-2 to n-4. Mandatory years 2014 to 2023 year.
3.9. Base period
Not requested for this metadata collection.
Output, gross value added, exports and CCM investments are measured in million units of national currency. Employment is measured in full time equivalents (i.e., full time equivalent jobs).
The reference period for EGSS data is the calendar year. The mandatory period is 2021, 2022 and 2023 year.
6.1. Institutional Mandate - legal acts and other agreements
EGSS accounts and CCM investments are compiled and reported in accordance with Regulation (EU) No. 691/2011 on European environmental economic accounts (EEEA).
The EEEA 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
EGSS accounts are compiled and reported in accordance with Regulation (EC) No. 691/2011 on European environmental economic accounts.
Eurostat collects data on EGSS through an annual questionnaire.
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 Law on Staistics also guarantees the protection of statistical confidentiality and the use of individual data by enterprises for statistical purposes only.
According to the Law on Statistics and the European legislation the individual (primary) data of the enterprises is confidential. In order to ensure their protection and the impossibility of being identified, aggregated indicators are also defined as confidential when:
Criterion A - an indicator is formed by one or two enterprises;
Criterion B - one enterprise dominates the value of the indicator with a share equal to or greater than 85%.
7.2. Confidentiality - data treatment
Individual data are not published in accordance with article 25 of the Law on Statistics. The publishing of individual data can be performed only in accordance with article 26 of the same law.
We have implemented a procedure for second confidentiality check before sending EGSS Questionnaire to Eurostat. The confidential cells are flagged with footnote c) and secondary confidentiality with footnote d) derived from the reported totals or sub-totals for each NACE Group and CEP class (group). The program CIF version 2 has been used for secondary confidentiality treatment verification.
8.1. Release calendar
The date of release of statistical information is indicated in the Release Calendar presenting the results of the statistical surveys carried out by the National Statistical Institute.
Data on EGSS is published on the NSI website, section ‘Environment’ in accordance with the Law on Statistics and the European Statistics Code of Practice respecting the professional independence and aimed at objectivity, transparency and equal treatment of all consumers.
Annual - EGSS 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 data.
10.2. Dissemination format - Publications
All publications are prepared in a timely manner, according to the Release Calendar presenting the results of the statistical surveys carried out by the National Statistical Institute.
The EGSS is not published in Publications.
International Publications Eurostat Electronic Publication "Energy, Transport and Environment Indicators" - 3.9 Environmental goods and services.
10.3. Dissemination format - online database
NSI public online database is available free of charge under the following website.
Data on EGSS can be found under the following identifiers:
Anonymised individual data can be provided for scientific and research purposes, and upon individual request according to the Rules for the provision of anonymised individual data for scientific and research purposes.
10.5. Dissemination format - other
Information service upon request.
Data can be provided to users (given the fact that statistical confidentiality is always observed) usually by fax or e-mail, by submitting a relevant data request. Users have to submit their request, describing in details the requested data, to the Division of Statistical Information and Publications. The requests must be submitted electronically , according to the Rules for Dissemination of Statistical Products and Services | National statistical institute (nsi.bg).
10.5.1. Metadata - consultations
Not requested for this metadata collection.
10.6. Documentation on methodology
Data and metadata are posted on the database NSI website under the heading ‘Environment’.
Metadata fulfill the required general structure characteristics.
For the mandatory data transmissions from 2017 onwards, Regulation 691/2011 obliges Member States to provide EGSS quality reports, which describe in detail compilation methods and several quality dimensions of the reported data.
The data which are transmitted to Eurostat are accompanied by a relevant Quality Report which outlines the methods for the compilation of EGSS.
11.1. Quality assurance
Data quality is ensured by applying the principles of the European Statistics Code of Practice and the General Framework for Quality Management in the National Statistical System, including the application of the internal methodology "Environmental statistics and accounts", developed by NSI.
Quality assurance activities ensure compliance with the requirements of the Statistics Act in terms of quality criteria: adequacy, accuracy, timeliness, punctuality, accessibility and clarity, comparability and logical connection. Through them, the application of the principles of the Code of European Statistical Practice is ensured: stable methodology; appropriate statistical procedures; moderate burden on respondents; cost effectiveness; applicability; accuracy; timeliness and accuracy of presentation; comparability and consistency; accessibility and clarity.
11.2. Quality management - assessment
The quality assessment is carried out at each stage of the statistical production process, in accordance with the Common Framework for Quality Management in the NSS and the principles of the European Statistics Code of Practice. It includes statistical processes and statistical information. The requirements of the current methodological documents are applied for quality assessment, including the instructions in the internal methodology „Environmental statistics and accounts”, developed by the NSI.
To ensure high quality of the data, their consistency is checked with the data from the database of the annual activity report of enterprises, Foreign trade, Environmental protection and restoration expenditures and Revenues and expenditure for municipal waste and expenditures for water supply infrastructure, as well as with data reported to Eurostat for main macroeconomic indicators output and value added from Non-financial national accounts - Aggregated national accounts by industry (A*64 based on NACE, Rev.2).
In order to ensure data quality, work is also being done to continuously improve the online-based information system for collecting primary data, providing the opportunity for arithmetic and logical control of input data, and additional analyses and checks are being carried out.
12.1. Relevance - User Needs
Data on the environmental goods and services sector play an important place in the analyses of green growth and green job creation, policies for environmental protection and efficient use of natural resources, and monitoring of the Sustainable Development Goals (SDGs).
The main users of statistical information from the survey are state and municipal structures, scientific institutes, associations, companies and citizens.
12.2. Relevance - User Satisfaction
The NSI conducts a regular statistical survey „User Satisfaction with the provided statistical information products and services“, which covers all statistical areas. It aims to assess user satisfaction with the statistical information provided by the NSI and to define recommendations for the future development of the statistical system in accordance with user needs.
12.3. Completeness
The data meet the requirements of applicable legislation in terms of scope and observed main characteristics (indicators).
The data is reported within time limit specified by Eurostat.
Market activity data are available for all mandatory industries and environmental domains. The EGSS data should be reported in a breakdown by type of environmental product, economic activity and environmental domain. For market activities the market output is reported by environmental specific services and cleaner and resource efficient products.
12.3.1. Data completeness - rate
Not requested for this metadata collection.
13.1. Accuracy - overall
Data accuracy, as one of the criteria for the quality of statistical information, according to the Statistics Act, is guaranteed through quality assurance activities within the statistical production process.
The statistical data have good accuracy and reliability.
13.2. Sampling error
EGSS accounts and CCM investments are compiled using a range of primary statistical sources. The sampling and non-sampling errors are described in the metadata of the underlying statistical data.
To assess the stochastic accuracy of the study results, coefficients of variation (relative standard errors) and confidence intervals (the range of values that in 95% of cases contain the true value of the variable in the general population) are calculated for the main indicators. - i.e. the estimated total value of the indicators is in the middle of the confidence interval, which is calculated as follows: the estimated total value of the corresponding variable from the sample data -/+ the maximum error (the stochastic error multiplied by the guarantee factor).
13.2.1. Sampling error - indicators
Not requested for this metadata collection.
13.3. Non-sampling error
EGSS accounts and CCM investments are compiled using a range of primary statistical sources. The sampling and non-sampling errors are described in the metadata of the underlying statistical data.
The survey may contain non-sampling errors that occur at different stages of the survey and that cannot be completely eliminated.
The main reasons for non-response are, on the one hand, the lack of an up-to-date survey framework at the time of sample formation (e.g., enterprises that have been restructured, closed or have ceased operations in the reporting period) and, on the other hand, refusal to participate in the survey or failure to contact. In order to reduce non-sampling errors, the following is carried out:
Updating the lists of studied enterprises;
Developing a clear survey toolkit, continuously supplementing and updating it;
Conducting regular training seminars for Department "Statistical Surveys“ (DSSs) experts;
Assistance to respondents and DSSs experts from the survey team at the NSI;
Data control at the stage of collection, entry and processing.
13.3.1. Coverage error
Not requested for this metadata collection.
13.3.1.1. Over-coverage - rate
Not requested for this metadata collection.
13.3.1.2. Common units - proportion
Not requested for this metadata collection.
13.3.2. Measurement error
Not requested for this metadata collection.
13.3.3. Non response error
Not requested for this metadata collection.
13.3.3.1. Unit non-response - rate
Not requested for this metadata collection.
13.3.3.2. Item non-response - rate
Not requested for this metadata collection.
13.3.4. Processing error
Not requested for this metadata collection.
13.3.5. Model assumption error
Not requested for this metadata collection.
14.1. Timeliness
The data are published 22 months after the reference year. According to the Regulation the data are compiled and disseminated within 22 months of the end of the reference year. This applies from the reference year 2020.
EGSS shall be compiled and transmitted on a yearly basis.
Deadline for the reporting of EGSS data and quality reports is 31 October each year. NSI disseminates the data after their validation by Eurostat.
14.1.1. Time lag - first result
There is no time lag.
14.1.2. Time lag - final result
There is no time lag.
14.2. Punctuality
The data are published according to the deadlines in the Calendar for the dissemination of the results of the statistical surveys of the NSI.
The data were delivered to Eurostat on 31 October 2025. The reporting deadline for EGSS and CCM investments to Eurostat is 31 October.
14.2.1. Punctuality - delivery and publication
NSI publishes the data once their validation process has been completed
15.1. Comparability - geographical
The scope of environmental products/activities include those whose primary purpose is to reduce or eliminate pressures on the environment (EP) or to make efficient use of natural resources (RM).
Regulation (EU) 2015/2174 comprises the environmental goods and services as well as the economic activities to be covered by the EGSS accounts. To facilitate the use of the indicative compendium Eurostat maintains two lists, one of activities and one of products.
Geographical comparability is provided by the general conceptual framework (Environmental goods and services sector accounts — Handbook and Practical guide, 2016 edition) 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. Products from the indicative compendium in Regulation (EU) 2015/2174 are all included in statistical survey for Environmental goods and services.
EGSS data are compiled at the national level. Given the application of common definitions and classifications, the data are comparable with other EU countries.
15.1.1. Asymmetry for mirror flow statistics - coefficient
There are no excluded products and services from the Indicative compendium.
15.1.3. Comparability - geographical - products not present in Indicative compendium - included
No.
15.2. Comparability - over time
The data are comparable over time. Time series are available from 2014.
When the methodology changes, the data in the time series are revised.
Data are classified according to the CEPA 2000 and CReMA classifications for years 2014 – 2020. From 2021 onwards, data is classified according to the CEP classification.
15.2.1. Length of comparable time series
EGSS: From 2014 to 2023 reference years
CCM investments: No data for gross fixed capital formation (GFCF) for climate change mitigation activities and products and final consumption for 2023 year. Bulgaria has officially requested derogation for compiling climate change mitigation investments with the first data transmission deadline being 31 October 2027.
15.2.2. Comparability - over time detailed
15.3. Coherence - cross domain
EGSS: The data is coherent with National accounts and SBS.
CCM investments: No available data for CCM investments. Bulgaria has officially requested derogation for compiling climate change mitigation investments with the first data transmission deadline being 31 October 2027.
15.3.1. Coherence - sub annual and annual statistics
The reported data for EGSS is coherent with Structural Business Statistics (SBS). The data used from SBS is the Annual report of companies having income from ecological activities which is collected via the Information system ‘Business Statistics’ for data checks with the reported data in EGSS survey by enterprise (micro level) are:
Actual NACE, Net annual income, Production value (output), Value added at factor cost, Expenditure (including external services, raw materials, wages and salaries, social contributions, business trips, other expenditure, excluding balance value of sold assets and provisions) and Number of persons employed.
15.3.2. Coherence - National Accounts
EGSS is a satellite account of National Accounts (European System of Accounts, ESA 2010) and has the same system boundaries. Due to its consistency with national accounts EGSS is important input for analyses of the green economy and environmental and resource policy and for monitoring policy targets.
The data is coherent with data from National accounts.
There are checks in place to make sure that the EGSS output in any NACE does not exceed the total output of national accounts in that NACE categories. An analogous rule is in place for exports, GVA and employment as well.
EGSS results should be coherent with EPEA data for mandatory CEP groups, as parts of both of these datasets are compiled using same data sources and methods.
There are no quality checks in place to check the coherence between these two datasets, but we make efforts to ensure coherence between EGSS and EPEA where possible in the main environmental domains. In the validation reports Eurostat requires reported data in EPEA and EGSS for market and non-market output not differ by more than 10% from each other.
15.3.4. Coherence - other statistics
15.4. Coherence - internal
EGSS: The data have a high degree of internal consistency. The quality assessment procedure checks the consistency of the primary and statistical data by environmental purposes (CEP) and type of economic activity (NACE Rev.2), at national level, of the aggregated and detailed data in the reporting format under Regulation (EU) № 691/2011 on European environmental economic accounts.
CCM investments: No data for gross fixed capital formation (GFCF) for climate change mitigation activities and products and final consumption for 2023 year. Bulgaria has officially requested derogation for compiling climate change mitigation investments with the first data transmission deadline being 31 October 2027.
The costs (budget) for statistical surveys are disclosed in the National Statistical Program, published on the NSI website.
Reducing the burden on respondents is a priority in conducting statistical surveys. In this regard, actions are being taken to alleviate the burden, for example: collecting and checking primary data through the online-based information system "Environmental Statistics", containing strict arithmetic and logical controls; improving the instructions for filling in survey forms; providing methodological and technical assistance; continuously exploring the possibilities for using information from administrative and other sources; conducting annual training for respondents and NSI experts, etc.
The time needed to fill in the statistical forms is used as the main measure of the burden on respondents. For this purpose, a section is included in each form that respondents must fill in, regarding the time needed to fill in the form (including the time for data preparation). Based on this information and given the specifics of the study, the workload of the respondents can be determined as relatively high. The overall workload of the responsible experts is determined as high, especially in cases of revisions of data from previous reporting periods.
Overall 2 experts work in EGSS data production.
16.1. Cost and Burden - other accounts
17.1. Data revision - policy
In accordance with the principles of the European Statistical Code of Practice and the requirements of the internal rules/integrated management system, statistical processes are regularly monitored and revised as necessary. Revisions are carried out according to standard, established and transparent procedures and are regularly analyzed in order to improve data sources, statistical processes and products.
17.2. Data revision - practice
Revision of the data is applied if necessary. The data is revised when there is a change in the regulatory requirements, the applied methodology or when there is a need.
17.2.1. Data revision - average size
Not applicable.
17.2.2. Status of data
All the submitted data can be considered final.
The length of comparable time-series includes the mandatory period from 2014 to 2023.
18.1. Source data
EGSS: Statistical survey „Environmental goods and services“.
Information from other statistical surveys (business statistics, non-financial national accounts, foreign trade, agriculture and forestry, energy statistics) and administrative sources (MAF, SEDA) is also used to define the statistical population, verify the data and make estimates.
18.1.1. Source data - detailed - environmental accounts
EGSS: The scope of EGSS products and activities is determined based on the EGSS operational list from Eurostat.
The survey (questionnaire) has Annex which is fully coherent with EGSS operational list:
In the Annex there is detailed code table about the produced environemntal goods and services by: type of environmental product (connected goods, adapted products, end-of-pipe technologies, integrated technologies, services) and environmental purpose: CEP class and group.
The comprehensively studied population is supplemented by examining additional administrative data sources, mainly administrative registers for identifying the producers of environmental goods and services.
The administrative data registers for complying EGSS include:
Ministry of Agriculture, Food and Forests:
All enterprises from the Register of Organic Agriculture who are producers of organic agricultural products (plant and livestock) with a valid certificate and food produced organically are included. They are classified as producers of adapted goods in CEP 0501.
Public Procurements Agency (PPA):
A list of enterprises, registered as contractors with the contract sum and their unified budget number for assigning code of economic activity. The main targets are public procurements related to main CEP groups. The targeted enterprises are those that have received payments as contractors of public procurement services with (primary) purpose criterion, which is in this case, environmental protection or resource management. We identified the enterprises by keywords CEP (energy-efficient, energy-saving and auditing, renewable, glazing windows, thermal insulation, biofuels, air, wastewater, waste, recycling, soil, noise, biodiversity, radiation, wild flora and fauna, aquaculture, organic farming, minerals). After selecting the enterprises, we assigned codes of economic activity from the statistical register. We added them to the general population list for the EGSS survey if they were missing.
In this way we identified mainly enterprises related to design and implementation of construction and installation works in connection with the implementation of the National Program for Energy Efficiency (insulation services), construction and installation of wastewater treatment plants and waste services.
Agency for Sustainable Energy Development:
All companies producing green energy (NACE 35) classified in CEP 0201 Energy from renewable sources and a list of companies working in the field of energy auditing/consultancy of buildings (CEP 0202 Energy savings and management) are added to the general population.
The Statistical data sources for identifying EGSS producers are:
Accounts and Prices in Agriculture and Forestry
A list of state forest and hunting holdings and companies whose primary activity is afforestation, sorting, forest inventory, forest management consultancy and others related to the management of forest resources CEP 0503.
PRODCOM
Enterprises which have production of EGSS goods - biofuels, pellets, multiple-walled insulating units of glass, etc
For estimations, based on sample surveys, only data from enterprises with 10 and more employees are used. The data received from the enterprises with less than 10 employees are added to the estimated values.
CCM investments: No data for gross fixed capital formation (GFCF) for climate change mitigation activities and products and final consumption for 2023 year.
18.1.2. Source data - detailed - other statistics
EGSS: From the statistical business register we include: CEP 0301 (wastewater management), CEP 0401 (waste management) and CEP 0402 (materials recovery and savings):
All enterprises (specialized producers of environmental protection services) with NACE 37-39.
All enterprises with NACE 38.3 material recovery activities.
The produced goods and services cover domains CEP 0301, 0401 and 0402.
18.1.3. Source data - survey
EGSS: The source of data is annual statistical survey (questionnaire).
The main respondents of the survey are specialized producers from NACE 36,37,38,39, NACE 35 for production of electricity from renewable sources, companies that have license for organic production, municipalities, ministers for non-market producers and others. The frequency is annual. The list of studied population (comprehensive and by sample) is updated every year.
18.1.4. Source data - detailed - other macro economic data (trade, VAT etc.)
EGSS:No other data source.
CCM investments: No data sources for CCM investments.
18.2. Frequency of data collection
Data are collected on a yearly basis.
18.3. Data collection
Annual statistical survey (specialized survey) for Environmental Goods and Services (EGSS) - Questionnaire on Environmental Goods and Services. The Bulgarian version can be reached at: Information System Environmetal Statistics (NSI website) and on paper copy: at this website.
The information from the respondents is collected by filling in the survey and can be submitted in two ways:
Online in the Information System Environmental Statistics.
Data is submitted directly, online, by the respondents themselves or by authorized accountants identified by electronic signature, and enterprises have access to their annual references for previous years. Data protection is provided through encrypted connections between user computers and system servers. Before the implementation of Information System Environmental Statistics, the respondents filled EGSS survey with a web-based application.
On paper copy.
Data are collected from the respondents for the produced environmental goods and services by type, groups, and domains for environmental protection or resource management activities. They are reported by code from a code table for the produced environmental goods and services, describing in free text the good/service to which the data refer. The code table is compiled on the basis of an indicative operational list of environmental goods and services, according to Regulation (EU) No. 2015/2174.
18.4. Data validation
Data are checked by comprehensive validation procedure using IT tools in excel format.
Primary data is validated during filling in the statistical questionnaire for Environmental goods and services (EGSS) . The system alerts through specific messages about violated controls of mandatory nature or warning. Respondents must clear inconsistencies in the data and finish it to status Successfully Processed.
Editing primary data is done only if necessary to correct inaccuracies found during validation of primary data - data is compared with those reported in the previous year – for incorrect measure units and incorrectly stated code for environemtal good/service - by CEP group and NACE.
NSI validates completeness, consistency, and plausibility of EGSS data with validation procedures for:
data completeness and comparability (if enterprise reported data in the previous year, but doesn't reported data in the current year (for comprehensive studied enterprises)
internal consistency of the data (incorrectly stated/misplaced codes of the respective environemntal product/service in domains CEPA/CReMA, incorrectly stated measure units)
consistency of data with related statistics SBS and National accounts (for output, GVA, exports, employment)
if the answers about activity match with the PRODCOM statistics information and foreign trade statistics (for 100% environmental goods 16.29.15.00 - Pellets and briquettes, of pressed and agglomerated wood and vegetable waste and scrap, 20.14.74.00 - Undenatured ethyl alcohol of an alcoholic strength by volume ≥ 80 %, 20.59.59.97 – Biofuels biodiesel, 23.12.13.30 - Multiple-walled insulating units of glass, 28.25.14.40 - Machinery and apparatus for filtering or purifying gases, 30.91.13.00 - Pedal assisted ebikes, e-tricycles, and e-quadricycles)
if the answers about activity match with the PRODENERGY statistics information on the production of electricity from renewable sources (Total sales in value - indicates the net amount of revenue from sales of own industrial production, in thousand BGN, excluding VAT and excise duties), in particular codes 35.11.10.40 (Hydro electricity - electricity generated by hydroplants), 35.11.10.50 (Wind electricity - electricity generated by wind turbines), 35.11.10.60 (Solar electricity - electricity generated by photovoltaic cells - connected to the grid), 35.11.10.70 (Geothermal electricity - electricity generated by geothermal plants - connected to the grid) and code 35.11.10.10 (Thermal electricity - generated by CHP plants (using fossil fuels, biomas or wastes), produce electricity and heat).
if the answers about activity match with SBS data about specialized producers of environmental protection services located in NACE 37, 38 and 39; the enterprises with NACE 38.3 are requested to separate their production based on recycled material (wood, plastic, glass and metal). The output of NACE groups 38.1 (waste collection) and 38.2 (waste treatment and disposal) are allocated to CEP 0401 and output of NACE 38.3 (Materials recovery) are allocated to the correct CEP 0402 category (materials recovery and savings).
if the answers about activity in NACE 36 match with SBS data for CEP 0302 activities to desalinate water, collect rainwater as well as to maintain water supply network for reducing water losses and CEP 0302 as secondary activity: wastewater management services.
18.5. Data compilation
Data compilation is in accordance with the definitions and accounting rules described in the EGSS handbook
Formulas from national accounts are used for calculations of market and non-market output and GVA.
Output and GVA are calculated separately for market and non-market output based on the final data from statistical survey for Environmental goods and services (EGSS).
For cross-checking purposes, the reported market output, GVA, employment in EGSS sector, total employment and exports value are checked with SBS database - Income and expenses annual reports.
Shares are used to estimate the environmental services on detailed NACE-level about the produced environemntal goods and services by: type of environmental product (connected goods, adapted products, end-of-pipe technologies, integrated technologies, services) and environmental purpose group (CEP) reported through the annual survey for EGSS each year. The survey covers all listed products from the EGSS operational list from Eurostat.
18.5.1. Imputation - rate
Not requested for this metadata collection.
18.5.2. Data compilation - by variable and type of output
Output, GVA, exports and employment are taken from the survey of EGSS.
Market output is the output that is sold or disposed in any other way on the market or intended for sale or exchange in future periods at economically significant prices and cover the cost of production of goods and services The market output is calculated from net annual revenue from sales of environmental goods and services (less the book value of goods sold).
Non-market output is estimated as the sum of all current expenditure (for materials, for external services, labor, social security, etc.) used to produce it.
Intermediate consumption includes the value of all goods and services, transformed or entirely consumed in the production process during the period, excluding consumption of fixed assets recorded as consumption of fixed capital (depreciation).
Market GVA = market output minus intermediate consumption. Intermediate consumption is sum of expenditure on raw materials, for external services, other expenditure (excluding balance value of sold assets and provisions), expenditure on business trips and travels.
Non-market GVA is sum of expenditure on labor (wages) and social contributions.
We compile the data on exports (million NAC) and employment (in FTE) from the survey of EGSS.
No data for gross fixed capital formation (GFCF) for climate change mitigation activities and products and final consumption for 2023 year. Bulgaria has officially requested derogation for compiling climate change mitigation investments with the first data transmission deadline being 31 October 2027.
18.5.3. Data compilation - by NACE
EGSS data broken down by NACE is very important for comparability of the EGSS accounts with national accounts.
The breakdown by NACE is reported mostly based on the NACE of the enterprise that produces EGSS goods and services – information for actual NACE is taken from Register of statistical units annually. General government units (S13) with NACE O, 84 are non-market producers of EGSS and their output is non-market output. The main producers of market output in environmental products are the non-financial corporations sector. For non-financial enterprises which are classified as non-market producers we use List from National accounts which under ESA 2010 are reclassified into the General Government Sector.
18.5.4. Data compilation – CReMA 13B memo item
In the CReMA 13B memo item (new CEP 020202), only the energy efficiency measures should be reported of the newly constructed NZEB. At the current stage NSI cannot provide data for the energy efficiency measures of the newly constructed buildings designed to have near-zero energy consumption (NZEB). As requested by Eurostat in the last validation round we have examined NZEB national plan and overview report of energy efficiency policies in the building sector.
The National Nearly Zero-Energy Building Plan 2015–2020 (NPSBNPE) is developed on the basis of Article 9(1) of Directive 2010/31/EU on the energy performance of buildings. According to the NPSBNPE ‘A nearly zero-energy building’ is a building that cumulatively satisfies the following
conditions:
a) the building’s energy consumption, expressed as primary energy, corresponds to energy performance Class A or Class A++ for that type of building (48 – 95 kWh/m2 for residential buildings and 70 -140 kWh/m2 for administrative and office buildings, hospitals);
b) at least 55% of the energy used (supplied) for heating, cooling, ventilation, domestic hot water and
lighting is energy from renewable sources produced in the building or in its close surroundings, which is defined as to be ‘on-site and nearby’.
According to the new Ordinance on the technical requirements for the energy performance of buildings (the "Ordinance") which entered into force in the end of November 2022 mandates that from 1st of January 2024 all new buildings must be designed to have near-zero energy consumption or to be ‘A nearly zero-energy buildings’. Until that date, the new buildings should be designed with energy consumption of at least of Class B. Existing buildings will also have to be refitted to move from Class C, as previously required, to Class B. Only if it is impossible to improve energy efficiency can the building remain in Class C.
Under measure BG-RRP-4.023 - Support for sustainable energy renovation of the residential building stock - STAGE 1 is targeted towards sustainable energy renovation of the national building stock of residential buildings (deadline for applications was the end of May 2023 year).
Specific objectives:
Improving the energy characteristics of the national building stock of residential buildings, by applying integrated energy-efficient measures;
Achieving a minimum "B" energy consumption class after implementing energy-saving measures in residential buildings;
Stimulating a minimum of 30% primary energy savings for renovated residential buildings;
We will continue asking the Sustainable Energy Development Agency (SDEA) which is national authority for the implementation of National Renewable Energy Action Plan and National information system on the state of EE (Building energy performance reports). We will ask the Ministry of Regional Development which is responsible for renovation of existing buildings programme for beneficiaries’ of measure BG-RRP-4.023.
For energy efficiency related measures in CREMA 13 B (CEP 0202) we report data from our survey for energy refurbishment and renovation of existing buildings (services for installation of thermal insulation inside/outside the buildings, installation of triple-glassed windows, services for installing machines and equipment for reducing the consumption of heat and electricity, installing solar panels for water heating, consultancy, architectural and engineering projects and services related to the energy efficiency of buildings).
In conclusion there is still lack of accurate information on:
The number and area of existing buildings reaching the target to be NZEB, and is the minimum Renewable energy share (>50%), only reached energy class;
How the Ordinance implementation of new regulatory requirements for design and construction of new NZEB will be accounted – Bulgaria is behind the deadline set out in the Directive that all new buildings will be NZEB by 31 December 2020;
Overall 22 existing buildings have reached energy consumption of class A, source National information system on the state of energy efficiency measures, webiste (Seea website SG_Final)
We have added in statistical survey on Environmetal goods and services for 2023 year an additional code about services for design and new construction of buildings with close to zero net energy consumption (NZEB), improvements of residential and non-residential buildings to reach energy consumption class minimum B after applying energy-saving measures, according to Ordinance No. РД-02-20-3 of November 9 2022 for the technical requirements for the energy performance of buildings (replacement with energy-saving window frames, thermal insulation of external enclosing elements, modernization and replacement of heating, ventilation and cooling systems, placement/installation of systems for the utilization of energy from renewable sources and batteries for energy storage, hot water boilers).
18.6. Adjustment
Not applicable.
18.6.1. Seasonal adjustment
Not requested for this metadata collection.
No further comments.
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.
31 October 2025
Environmental Goods and Service 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 environmental goods and services sector.
'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.
Investments for climate change mitigation:
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, households and NPISH, 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.
The statistical population is composed of active enterprises, type of activity units from all economic activities and institutional units from the General governmet sector, which are producers of environmental goods and services.
The reference area is the economic territory of the country as defined in SEEA CF 2012 and the European System of Accounts (ESA 2010).
The reference period for EGSS data is the calendar year. The mandatory period is 2021, 2022 and 2023 year.
Data accuracy, as one of the criteria for the quality of statistical information, according to the Statistics Act, is guaranteed through quality assurance activities within the statistical production process.
The statistical data have good accuracy and reliability.
Output, gross value added, exports and CCM investments are measured in million units of national currency. Employment is measured in full time equivalents (i.e., full time equivalent jobs).
Data compilation is in accordance with the definitions and accounting rules described in the EGSS handbook
Formulas from national accounts are used for calculations of market and non-market output and GVA.
Output and GVA are calculated separately for market and non-market output based on the final data from statistical survey for Environmental goods and services (EGSS).
For cross-checking purposes, the reported market output, GVA, employment in EGSS sector, total employment and exports value are checked with SBS database - Income and expenses annual reports.
Shares are used to estimate the environmental services on detailed NACE-level about the produced environemntal goods and services by: type of environmental product (connected goods, adapted products, end-of-pipe technologies, integrated technologies, services) and environmental purpose group (CEP) reported through the annual survey for EGSS each year. The survey covers all listed products from the EGSS operational list from Eurostat.
EGSS: Statistical survey „Environmental goods and services“.
Information from other statistical surveys (business statistics, non-financial national accounts, foreign trade, agriculture and forestry, energy statistics) and administrative sources (MAF, SEDA) is also used to define the statistical population, verify the data and make estimates.
Annual - EGSS data are published at least once a year, after data for a new reference year have become available.
The data are published 22 months after the reference year. According to the Regulation the data are compiled and disseminated within 22 months of the end of the reference year. This applies from the reference year 2020.
EGSS shall be compiled and transmitted on a yearly basis.
Deadline for the reporting of EGSS data and quality reports is 31 October each year. NSI disseminates the data after their validation by Eurostat.
The scope of environmental products/activities include those whose primary purpose is to reduce or eliminate pressures on the environment (EP) or to make efficient use of natural resources (RM).
Regulation (EU) 2015/2174 comprises the environmental goods and services as well as the economic activities to be covered by the EGSS accounts. To facilitate the use of the indicative compendium Eurostat maintains two lists, one of activities and one of products.
Geographical comparability is provided by the general conceptual framework (Environmental goods and services sector accounts — Handbook and Practical guide, 2016 edition) 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. Products from the indicative compendium in Regulation (EU) 2015/2174 are all included in statistical survey for Environmental goods and services.
EGSS data are compiled at the national level. Given the application of common definitions and classifications, the data are comparable with other EU countries.
The data are comparable over time. Time series are available from 2014.
When the methodology changes, the data in the time series are revised.
Data are classified according to the CEPA 2000 and CReMA classifications for years 2014 – 2020. From 2021 onwards, data is classified according to the CEP classification.
