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.
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). For CCM, some activities outside of CEP are also included. 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 an activity carried out under the control, responsibility and management of an institutional unit that uses inputs of labour, capital and goods and services to produce outputs 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:
reduce environmental pressures arising from their production process or
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
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 activitie
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.
3.7. Reference area
Germany
3.8. Coverage - Time
EGSS:
2012 to 2023
CCM:
2021 to 2023
3.9. Base period
Not requested for this metadata collection
Output, gross value added, exports and CCM investments are measured in million euros. Employment is measured in full time equivalents (i.e. full time equivalent jobs).
The reference period for EGSS and CCM investment data 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 (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
Not applicable
7.1. Confidentiality - policy
According to Section 16 (1) of the Federal Statistics Act (Bundesstatistikgesetz - BStatG), the Federal Statistical Office of Germany is obliged to keep individual data confidential.
Information in a table that could be attributed to individual establishments and facilities is kept confidential (primary confidentiality). This includes values that only contain information from one or two units as well as values where the result is significantly determined by either one or two units. In addition, as of reference year 2022, the information to be kept confidential is also determined according to the p% rule. The p% rule states that information is blocked if the difference between the value in the table and the second largest individual value exceeds the largest individual value by less than p%. The information kept confidential because it could be attributed to individual establishments and facilities is included in the totals. In order to prevent that information from being reconstructed, other cells in the table are whited out as well (secondary confidentiality).
8.1. Release calendar
Not available
8.2. Release calendar access
Not available
8.3. Release policy - user access
Not available
Annually
10.1. Dissemination format - News release
A news release concerning, among other things, German EGSS survey data on turnover and employees was published on 1 July 2025.
During and after the EGSS survey, plausibility checks are applied: Previous data are considered, total turnover from economic statistics is used as a benchmark for EGSS turnover, and similarly with respect to employment figures.
11.2. Quality management - assessment
Best practice methods are applied to improve the EGSS survey methodology and the estimates.
12.1. Relevance - User Needs
The main users of the statistics are the Federal Ministry for the Environment, Climate Action, Nature Conservation and Nuclear Safety and the Federal Ministry for Economic Affairs and Energy. Business associations, the media, science (universities and research institutes) and the interested public are also among the users of the EGSS accounts.
12.2. Relevance - User Satisfaction
The EGSS accounts differentiate between fourteen (groups of) groups of the Classification of environmental purposes (CEP). However, German data users sometimes need more detailed information on individual environmental goods and services (e.g. data related to wind energy or energy-efficient refurbishment of buildings).
12.3. Completeness
EGSS:
The German EGSS results are partly based on a specialized survey and partly based on estimations. The completeness of the results has increased over time. Some of the products covered by the indicative compendium are not included in the data (see below, point 15.1.2).
CCM:
The German results for CCM investments are based on a variety of data sources and estimates. The completeness of the results will increase over time. For the mandatory data categories, Germany requested derogations for parts of the data delivery. The requested derogations were approved by Eurostat. As a result, the following categories are not part of this year's data delivery:
CEP0202 and CEP0402
NACE A, F - U for CEP0501, CEP0502, CEP07, CEP08
Additionally, countries are allowed to leave the questionnaire’s cells for non-priority items empty. For Germany, this includes:
CEP07 for NACE B to E
Some voluntary data categories are part of this year's data delivery. Additional voluntary categories will be compiled in the coming years.
12.3.1. Data completeness - rate
Not requested for this metadata collection
13.1. Accuracy - overall
EGSS:
Best practice methods are applied to improve the EGSS survey methodology. The focus is on delineating the set of surveyed entities: New products are considered, others are assessed as state of the art and excluded. In addition, new information on potentially environmental producers is taken into account.
Results for gross value added, and for economic activities not covered by the EGSS survey are estimates based on additional data sources. They are as accurate as possible but they might not be as accurate as the survey results.
13.2. Sampling error
EGSS accounts and CCM investments are compiled using a range of statistical sources. The sampling errors are described in the metadata of the underlying statistical data.
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 statistical sources. The non-sampling errors are described in the metadata of the underlying statistical data.
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
EGSS/CCM:
The latest year for which data are available is 2023.
14.1.1. Time lag - first result
EGSS:
First results are available 22 months after the end of the reference year. These results are to some extent provisional.
CCM:
First results are available 22 months after the end of the reference year. These results are provisional.
14.1.2. Time lag - final result
EGSS:
Final results are available 34 months after the end of the reference year.
14.2. Punctuality
The data were delivered to Eurostat on 28 October 2025. The reporting deadline for EGSS and CCM investments to Eurostat is 31 October.
14.2.1. Punctuality - delivery and publication
The reporting deadline was met.
15.1. Comparability - geographical
See points 15.1.1 to 15.1.3 below.
15.1.1. Asymmetry for mirror flow statistics - coefficient
The following products covered by the indicative compendium in Regulation (EU) 2015/2174 are not included in the data: - Aquaculture products, - lead containers for radioactive waste, - charcoal when complying with sustainability measures, - reconditioned wooden containers, - sacks and bags for replacing plastic bags, - more efficient domestic appliances, - nuclear waste treatment and disposal services unless they are provided by non-market producers, - technical inspection services of road transport vehicles regarding air emissions.
15.1.3. Comparability - geographical - products not present in Indicative compendium - included
None
15.2. Comparability - over time
EGSS:
Breaks in the series are due to the dynamics surrounding environmental activities: New products are considered, others are assessed as state of the art and excluded. In addition, the set of surveyed entities is annually extended based on new information on potentially environmental producers.
In 2015, the national legislation extended the survey to include all economic activities except for agriculture.
For reference year 2019, data in connection with electromobility in CEP 01 "Air and climate" were collected for the first time.
For reference year 2020, data in CEP 070101 "R&D for reduction and control of greenhouse gases” and CEP 070201 "R&D for renewables” were collected for the first time.
Beginning with reference year 2020, the German statistics have redefined and differentiated the reports on "improvement of the energy efficiency of buildings". They now include the energy refurbishment of existing buildings (e.g. measures that result in an improvement in the efficiency class of at least KfW efficiency house standard 115) and the construction of new efficiency houses (e.g. construction of efficiency, passive and plus energy houses with KfW efficiency house standard 55, 40, 40 Plus or better).
In 2024, estimation procedures for economic activities not covered by the national EGSS survey were thoroughly reviewed and in part substantially modified. There is a break in the series as the new procedures are only applied from reference year 2022 onwards. This affects a majority of industries. Furthermore, prior to reference year 2022, the data do not include fuel wood production, and non-market environmental protection activities are essentially not included in the data.
15.2.1. Length of comparable time series
EGSS:
2019 to 2021, 2022 to 2023
CCM:
2021 to 2023
15.2.2. Comparability - over time detailed
EGSS:
2019 to 2021, 2022 to 2023
CCM:
2021 to 2023
15.3. Coherence - cross domain
EGSS/CCM:
See points 15.3.1 to 15.3.4 below.
15.3.1. Coherence - sub annual and annual statistics
Not applicable
15.3.2. Coherence - National Accounts
EGSS:
The EGSS accounts have the same system boundaries as the national accounts.
Some of the EGSS estimates draw on national accounts data.
The EGSS results for NACE 37, 38 and 39 are largely based on preliminary EPEA results. These might differ from the EPEA results reported to Eurostat three months later, however, as the preliminary results draw on somewhat older national accounts data than the ones reported.
15.3.4. Coherence - other statistics
EGSS:
Some of the EGSS estimates draw on data from other domains (see below, section 18.1).
CCM:
Some of the CCM estimates draw on data from other domains (see below, section 18.1).
15.4. Coherence - internal
EGSS:
The results based on the EGSS survey are internally coherent.
For certain economic activities, estimation methods have been developed (see below, point 18.1). Data sources and the exact procedures vary from economic activity to economic activity. However, the estimates are mainly based on supply side data.
CCM:
CCM investments uses a variety of different data sources and procedures. For several environmental activities, estimation methods have been developed (see below 18.1).
Restricted from publication
16.1. Cost and Burden - other accounts
Restricted from publication
17.1. Data revision - policy
EGSS:
First results are available 22 months after the end of the reference year. These results are to some extent provisional and might be revised one year later.
The results for economic activities not covered by the EGSS survey are based on data that might be revised. If these data are revised, the results for economic activities not covered by the EGSS survey might be revised as well.
CCM:
First results are available 22 months after the end of the reference year. For the first data delivery, all results are marked as provisional and might be revised later.
17.2. Data revision - practice
EGSS:
This year, the data for 2022 were partially revised. The data for earlier years were left unchanged.
As an exception, the revisions also concern economic activities covered by the EGSS survey, as gross value added in 2022 was re-estimated following a change in responsibilities.
17.2.1. Data revision - average size
EGSS:
As compared to our initial estimates, total output and total gross value added of the environmental goods and services sector in 2022 were revised downwards by 0.11% and 4.48% respectively.
17.2.2. Status of data
EGSS:
2023: To some extent provisional. 2022 and earlier: Final.
CCM:
2021 to 2023: Provisional
18.1. Source data
EGSS:
The main data source for the variables output, exports and employment is the annual EGSS survey. Establishments report environmental turnover and exports by environmental protection and resource management domain (CEP 01, 0201, 0202, 0301, 0401, 0501, 0502, 0601, 0701/0703/0705/0707/0709, 0702/0704/0706/0708, 08). Environmental employment, by contrast, is reported globally by the establishments. It is attributed to environmental protection and resource management domains based on the share of turnover (by NACE and environmental protection and resource management domain).
Gross value added is not reported in the survey on EGSS. For this reason, all results for gross value added are estimates based on additional data sources. In the case of the economic activities covered by the survey, it is assumed that the gross value added to output ratios of environmental and non-environmental producers are identical. The relevant ratios are calculated using structural business statistics data. In the other cases, data sources and estimation procedures depend on the economic activity under consideration.
For certain economic activities, estimation methods have been developed: - Organic agriculture (NACE A / CEP 0501), - sustainable management of forest areas (NACE A / CEP 0503), - production of fuel wood (NACE A / CEP 0201), - management of water (NACE C, E, F and M / CEP 0302), - waste and waste water management and materials recovery (NACE D and E / CEP 0301, 0401, 0402, 0501), - production of biofuels (NACE C / CEP 0201), - renewable electricity production (NACE C and D / CEP 0201), - renewable heat production (various NACE sections / CEP 0201) and - non-market environmental protection activities (NACE O and P / various [groups of] CEP groups).
The annual EGSS survey addresses establishments that produce goods and services for environmental protection and (albeit selectively) resource management. The survey covers establishments in all sectors of the economy, with the exception of NACE A and (as of reference year 2017) NACE 37 to 39. In 2017, cut-off thresholds were introduced; in 2021, these cut-off thresholds were slightly adjusted: Establishments in NACE B to F with less than 20 employees and establishments in NACE G to U belonging to a firm with a total annual turnover of less than 1 million euros are not included in the survey.
CCM:
For CCM, no dedicated CCM survey exists. Instead, several statistical and aministrative data sources are combined. An annual survey on environmental protection investments for NACE B, C, D and E is used for the following CEP categories: - CEP 0501 Protection of soil, surface and groundwater - CEP 0502 Protection of biodiversity and landscape
National Accounts GFCF data is used for CEP 0503 Management of forest resources.
Government related CCM investments are compiled by analysing the detailed budget plans of the federal government and 14 of 16 federal states (the other two use a different form of budgeting, where a different way of analysing needs to be developed).
For the following categories estimation methods have been developed: - CEP 0101 Reduction and control of greenhouse gases (All NACE, Households): investments in electric vehicles, bicycles, pedelecs, bike sharing, charging infrastructure, CCS/CCU projects - CEP 0201 Energy from renewable sources (all sectors): investments in the production of renewable energy
18.1.1. Source data - detailed - environmental accounts
EGSS:
Two of the estimations mentioned above in point 18.1 are largely based on environmental protection expenditure accounts data: - waste and waste water management and materials recovery (NACE D and E / CEP 0301, 0401, 0402, 0501) and - non-market environmental protection activities (NACE O and P / various [groups of] CEP groups).
Two further ones are largely based on European forest accounts data: - sustainable management of forest areas (NACE A / CEP 0503) and - production of fuel wood (NACE A / CEP 0201).
The results on renewable heat production (various NACE sections / CEP 0201, see point 18.1 above) draw on physical energy flow accounts data (as well as on other data).
18.1.2. Source data - detailed - other statistics
EGSS:
Structural business statistics data; national accounts data (supply and use tables, input-output-tables); data on organic agriculture and agriculture in general (census data, results of the German farm accountancy data network); data on forest regeneration, tending and protection (results of the German forest accountancy data network); data on electricity from renewable sources (published by the German Environment Agency [UBA] and by the "Steuerungsgruppe Horizontaler Belastungsausgleich"); data on biofuels (survey of biofuels, UFOP market information oilseeds and biofuels, data published by the company agriportance); data on district heating prices (published by the AGFW) and further data.
CCM:
data on newly registered electric and hybrid vehicles (KBA - federal motor transport authority) data on prices of electric and hybrid vehicles (ADAC - General German Automobile Club) data on bicycle and pedelec sales, leasing, bike sharing and average prices (ZIV - German bicycle industry, Zukunft Fahrrad) data on electric charging stations for vehicles (BNetzA - Federal Network Agency) data on installed renewable energy capacity and average costs (Marktstammdatenregister, BMWK - Federal Ministry for Economic Affairs and Energy, Fraunhofer Institute) national accounts data on GFCF (for NACE 2.10 Silviculture) data on investments in energy grids (BNetzA - Federal Network Agency, BDEW - German Association of Energy and Water Industries)
18.1.3. Source data - survey
EGSS:
The main data source for the variables output, exports and employment is the annual EGSS survey.
The survey´s questionnaire contains a list of environmental goods and services by environmental protection and resource management domain. The list is compiled based on technological considerations and verified by national experts.
In order to allow for environmental goods and services not explicitly listed as well as to allow for new environmental technological developments, there is the position "other" by environmental protection and resource management domain. The respondent is asked to briefly describe the goods and services contained in those positions. New goods and services are annually assessed and, if considered relevant, included in the list.
It is the responsibility of the respondent to determine whether or not the products and services fulfil an environmental purpose and correspond to the entries in the list. Borderline cases are discussed with the NSI.
CCM:
The data source for CEP 0501 and CEP 0502 for corporations in NACE B, C, D and E is the annual investments in environmental protection survey. The survey´s questionnaire contains several environmental protection categories which can be matched to different CEP categories.
18.1.4. Source data - detailed - other macro economic data (trade, VAT etc.)
None.
18.2. Frequency of data collection
Annually
18.3. Data collection
EGSS:
Each year, information on environmental turnover, exports and employment is gathered from many, but not all, of the producers of environmental goods and services. Additionally, statistical results from other sections of the Federal Statistical Office and from other offices and organizations are collected. Many of those results are publicly available. However, some of them, typically very detailed ones, are provided to us on the condition that they are used for internal calculations only.
CCM:
Each year, CCM-relevant information is gathered from a variety of sources. - the Federal Statistical Office provides results from its own survey on environmental protection investments once they become available each year. - The Kraftfahrt-Bundesamt (KBA) provides annual data on registrations of electric and hybrid vehicles. The prices are compiled manually from the ADAC website. - Data on biclycles and pedelecs, and on CCS/CCU projects are published online and need to be analysed annually. - The Marktstammdatenregister (renewable energy installations) is publicly available and is used to identify newly installed renewable generation capacity. - The Bundesnetzagentur publishes information on investments in charging infrastructure and energy grids. - National accounts data on gross fixed capital formation by industry are used for specific categories such as forest resource management (CEP 0503). - Federal and Länder budget plans are screened for CCM-related expenditure on the government side using a keyword list; all hits are subsequently reviewed manually.
18.4. Data validation
EGSS:
During and after the EGSS survey, plausibility checks are applied: Previous data are considered, total turnover from economic statistics is used as a benchmark for EGSS turnover, and similarly with respect to employment figures.
The data provided by other sections of the Federal Statistical Office and by other offices and organizations are usually validated by these. If a result seems suspicious, providers are contacted.
18.5. Data compilation
EGSS:
Establishments participating in the annual EGSS survey are asked to report environmental turnover and environmental exports differentiated by environmental goods and services, according to a list of goods and services attached to the survey´s questionnaire. Each of these goods and services is related to an environmental protection and resource management domain, and every establishment is assigned to a specific economic activity (NACE Rev. 2). Environmental employment, by contrast, is reported globally by the establishments. It is attributed to environmental protection and resource management domains based on the share of turnover (by economic activity and environmental protection and resource management domain). Gross value added, on the other hand, is not part of the annual EGSS survey. In the case of the economic activities covered by the survey, it is assumed that the gross value added to output ratios of environmental and non-environmental producers are identical. The relevant ratios are calculated using structural business statistics data.
For certain economic activities, estimation methods have been developed (see above, point 18.1). Data sources and the exact procedures vary from economic activity to economic activity. However, the estimates are mainly based on supply side data.
18.5.1. Imputation - rate
Not requested for this metadata collection
18.5.2. Data compilation - by variable and type of output
EGSS:
Output and exports
Results obtained in the annual EGSS survey, and estimates.
In the case of the economic activities listed above, in point 18.1, estimations are undertaken. Data sources and estimation procedures depend on the economic activity under consideration. We use business statistics data; national accounts data; environmental protection expenditure accounts data; data on organic agriculture and agriculture in general; European forest accounts data and German forest accountancy data network data; physical energy flow accounts data; data on electricity from renewable sources; data on biofuels; data on district heating prices; and further data.
CEP 0501 does not include exports of organic agricultural products as data are insufficient to estimate them.
Employment
Employment is part of the annual EGSS survey. However, employment is reported globally by establishments, whereas establishments ultimately report output and exports by environmental protection and resource management domain. Our results for employment by environmental protection and resource management domain are either estimates based entirely on the annual EGSS survey or estimates based on other sources.
In the case of economic activities covered by the annual EGSS survey, annual EGSS survey results for employment are attributed to environmental protection and resource management domains using annual EGSS survey results for output by environmental protection and resource management domain.
In the case of the economic activities listed above, in point 18.1, data sources and estimation procedures depend on the economic activity under consideration (see immediately above, "Output and exports").
Gross value added
Gross value added is not part of the annual EGSS survey. All our results for gross value added are estimates based on additional sources.
In the case of economic activities covered by the annual EGSS survey, gross value added is estimated by combining annual EGSS survey results for output with structural business statistics data.
In the case of the economic activities listed above, in point 18.1, data sources and estimation procedures depend on the economic activity under consideration (see above, first two variables [output and exports]).
Non-market activities
The results for non-market activities are largely based on environmental protection expenditure accounts data. Resource management activities are essentially omitted.
Activities for own final use
Beginning with reference year 2022, the results for organic agriculture and for renewable heat production distinguish between market activities and activities for own final use.
CCM:
Production of nuclear energy and R&D for nuclear energy
In Germany, there are no investments in the production of nuclear energy or related reasearch and development.
Energy Grids
Information on investments in electricity grids is published by the Bundesnetzagentur (Federal Network Agency). Additional information on investments in heat networks is published by the German Association of Energy and Water Industries (BDEW). A share of these investments is included as climate change mitigation related.
Low carbon transport activities and infrastructure
This category is not part of this year's data delivery
18.5.3. Data compilation - by NACE
EGSS:
See above, point 18.5.
CCM:
Government: For government investments, the budget plans by the federal government and Länder are analysed. After a keyword search through all budget items, all results are sorted manually. When the exact climate change mitigation share of a budget item is unclear, Rio Markers are used. The only category where these results are not included is CEP0201, where results from the Marktstammdatenregister are used.
Corporations:
For corporations, different data sources are used across the environmental categories.
the KBA includes informations about NACE sectors for newly registered cars. Some NACE sectors have comparably high investments in electric vehicles. One explanation for this are one-day registrations or dealer pre-registrations, which are common in Germany.
the national database on all installed energy capacity (Marktstammdatenregister) includes information on NACE sectors
for some activities or products the NACE classification can be inferred from the product/activity itself
data from the survey on environmental protection investments is used for CEP0501 and 0502
national accounts GFCF data is used for CEP0503
Households:
the KBA and Marktstammdatenregister include data for households
for several climate change mitigation categories, households investments are not applicable/not relevant
18.5.4. Data compilation – CReMA 13B memo item
Beginning with reference year 2020, the German statistics have redefined and differentiated the reports on "improvement of the energy efficiency of buildings". They now include the energy refurbishment of existing buildings (e.g. measures that result in an improvement in the efficiency class of at least KfW efficiency house standard 115) and the construction of new efficiency houses (e.g. construction of efficiency, passive and plus energy houses with KfW efficiency house standard 55, 40, 40 Plus or better).
The reports are now differentiated according to the following criteria: - Thermal insulation of the building envelope (e.g. installation or manufacture of windows for thermal insulation with a U-value of less than 1.0 W/m²K, large components such as window frames, fittings, films for coating glass, roller shutters, closing of thermal bridges, large components such as thermal insulation materials for buildings, insulation boards and mats, installation, service and planning), - energy-efficient heating technology (e.g. installation or production of condensing boilers, heat pumps, solar thermal and micro-CHP, pellet heating), - energy-efficient ventilation and air-conditioning technology (e.g. ventilation systems with heat recovery, automated control systems for monitoring and adjusting the indoor climate), - energy-efficient lighting technology (e.g. daylight sensors with dimmers, motion detectors, energy-efficient lighting concepts) and - other environmental protection services to improve the energy efficiency of buildings that cannot be assigned to the preceding keys (e.g. building automation measures, production of software for controlling electrical systems, including large components, installation, service and planning).
18.6. Adjustment
Not applicable
18.6.1. Seasonal adjustment
Not requested for this metadata collection
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.
28 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 an activity carried out under the control, responsibility and management of an institutional unit that uses inputs of labour, capital and goods and services to produce outputs 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:
reduce environmental pressures arising from their production process or
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
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 activitie
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.
Germany
The reference period for EGSS and CCM investment data is the calendar year.
EGSS:
Best practice methods are applied to improve the EGSS survey methodology. The focus is on delineating the set of surveyed entities: New products are considered, others are assessed as state of the art and excluded. In addition, new information on potentially environmental producers is taken into account.
Results for gross value added, and for economic activities not covered by the EGSS survey are estimates based on additional data sources. They are as accurate as possible but they might not be as accurate as the survey results.
Output, gross value added, exports and CCM investments are measured in million euros. Employment is measured in full time equivalents (i.e. full time equivalent jobs).
EGSS:
Establishments participating in the annual EGSS survey are asked to report environmental turnover and environmental exports differentiated by environmental goods and services, according to a list of goods and services attached to the survey´s questionnaire. Each of these goods and services is related to an environmental protection and resource management domain, and every establishment is assigned to a specific economic activity (NACE Rev. 2). Environmental employment, by contrast, is reported globally by the establishments. It is attributed to environmental protection and resource management domains based on the share of turnover (by economic activity and environmental protection and resource management domain). Gross value added, on the other hand, is not part of the annual EGSS survey. In the case of the economic activities covered by the survey, it is assumed that the gross value added to output ratios of environmental and non-environmental producers are identical. The relevant ratios are calculated using structural business statistics data.
For certain economic activities, estimation methods have been developed (see above, point 18.1). Data sources and the exact procedures vary from economic activity to economic activity. However, the estimates are mainly based on supply side data.
EGSS:
The main data source for the variables output, exports and employment is the annual EGSS survey. Establishments report environmental turnover and exports by environmental protection and resource management domain (CEP 01, 0201, 0202, 0301, 0401, 0501, 0502, 0601, 0701/0703/0705/0707/0709, 0702/0704/0706/0708, 08). Environmental employment, by contrast, is reported globally by the establishments. It is attributed to environmental protection and resource management domains based on the share of turnover (by NACE and environmental protection and resource management domain).
Gross value added is not reported in the survey on EGSS. For this reason, all results for gross value added are estimates based on additional data sources. In the case of the economic activities covered by the survey, it is assumed that the gross value added to output ratios of environmental and non-environmental producers are identical. The relevant ratios are calculated using structural business statistics data. In the other cases, data sources and estimation procedures depend on the economic activity under consideration.
For certain economic activities, estimation methods have been developed: - Organic agriculture (NACE A / CEP 0501), - sustainable management of forest areas (NACE A / CEP 0503), - production of fuel wood (NACE A / CEP 0201), - management of water (NACE C, E, F and M / CEP 0302), - waste and waste water management and materials recovery (NACE D and E / CEP 0301, 0401, 0402, 0501), - production of biofuels (NACE C / CEP 0201), - renewable electricity production (NACE C and D / CEP 0201), - renewable heat production (various NACE sections / CEP 0201) and - non-market environmental protection activities (NACE O and P / various [groups of] CEP groups).
The annual EGSS survey addresses establishments that produce goods and services for environmental protection and (albeit selectively) resource management. The survey covers establishments in all sectors of the economy, with the exception of NACE A and (as of reference year 2017) NACE 37 to 39. In 2017, cut-off thresholds were introduced; in 2021, these cut-off thresholds were slightly adjusted: Establishments in NACE B to F with less than 20 employees and establishments in NACE G to U belonging to a firm with a total annual turnover of less than 1 million euros are not included in the survey.
CCM:
For CCM, no dedicated CCM survey exists. Instead, several statistical and aministrative data sources are combined. An annual survey on environmental protection investments for NACE B, C, D and E is used for the following CEP categories: - CEP 0501 Protection of soil, surface and groundwater - CEP 0502 Protection of biodiversity and landscape
National Accounts GFCF data is used for CEP 0503 Management of forest resources.
Government related CCM investments are compiled by analysing the detailed budget plans of the federal government and 14 of 16 federal states (the other two use a different form of budgeting, where a different way of analysing needs to be developed).
For the following categories estimation methods have been developed: - CEP 0101 Reduction and control of greenhouse gases (All NACE, Households): investments in electric vehicles, bicycles, pedelecs, bike sharing, charging infrastructure, CCS/CCU projects - CEP 0201 Energy from renewable sources (all sectors): investments in the production of renewable energy
Annually
EGSS/CCM:
The latest year for which data are available is 2023.
See points 15.1.1 to 15.1.3 below.
EGSS:
Breaks in the series are due to the dynamics surrounding environmental activities: New products are considered, others are assessed as state of the art and excluded. In addition, the set of surveyed entities is annually extended based on new information on potentially environmental producers.
In 2015, the national legislation extended the survey to include all economic activities except for agriculture.
For reference year 2019, data in connection with electromobility in CEP 01 "Air and climate" were collected for the first time.
For reference year 2020, data in CEP 070101 "R&D for reduction and control of greenhouse gases” and CEP 070201 "R&D for renewables” were collected for the first time.
Beginning with reference year 2020, the German statistics have redefined and differentiated the reports on "improvement of the energy efficiency of buildings". They now include the energy refurbishment of existing buildings (e.g. measures that result in an improvement in the efficiency class of at least KfW efficiency house standard 115) and the construction of new efficiency houses (e.g. construction of efficiency, passive and plus energy houses with KfW efficiency house standard 55, 40, 40 Plus or better).
In 2024, estimation procedures for economic activities not covered by the national EGSS survey were thoroughly reviewed and in part substantially modified. There is a break in the series as the new procedures are only applied from reference year 2022 onwards. This affects a majority of industries. Furthermore, prior to reference year 2022, the data do not include fuel wood production, and non-market environmental protection activities are essentially not included in the data.
