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 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 exportds of environmental goods and services and on the value added of and employment in the environmental goods and services sector.
In addition, for the years 2021-2023 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 1) the type of environmental purpose and 2) 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
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.
Estonia includes following activities and products to CCM:
Investments by manufacturing companies to change the production process and end of pipe equipment for climate protection
Public transport, cycling and pedestrian roads
Electric car infrastructure and charging points
Electric cars
Renewable energy
Heat pumps
Solar panels
Heat from cogeneration CHP (combined heat and power)
Energy networks
Renovation of district heating systems
Energy-efficient new construction and renovation
Protection of soil, surface water and groundwater (maintenance of semi-natural communities, restoration of peatlands) Investments in the forest sector (excluding logging)
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
Estonia
3.8. Coverage - Time
EGSS is available for years 2014 - 2023 and CCM investments for 2021-2023.
3.9. Base period
Not requested for this metadata collection.
Output is measured in tons and 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.
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
In order to receive necessary input data drom data producing agencies mainly contracts have been signed and some data are received via data inquiry.
7.1. Confidentiality - policy
Data is considered confidential in Estonia if there are less than three producers under any given category or if one producer accounts for more than 90% of the production
7.2. Confidentiality - data treatment
Data is considered confidential in Estonia if there are less than three producers under any given category or if one producer accounts for more than 90% of the production. This applies both for micro and macrodata.
8.1. Release calendar
EGSS data is published in Statistics Estonia database (https://andmed.stat.ee/en/stat) once a year in the end of October or in the beginning of November. The calendar is published in the beginning of year on Statistics Estonia website and is publicly accessible.
The date when data is published is released in the beginning of year and is publicly accessible on Statistics Estonia website.
Yearly
10.1. Dissemination format - News release
Press releases linked to EGSS and CCM has not been published over the past year, but EGSS press release was published last on the 1st of November, 2024.
10.2. Dissemination format - Publications
EGSS and CCM data are disseminated nationally. There are no annual publications but there has been an article in the quarterly bulletin of Statistics Estonia on the methodology of EGSS. The publishing of blog articles and press releases are planned in the future.
10.3. Dissemination format - online database
EGSS data are published on Statistics Estonia website:
Results and description of CCM grant will be made available on Statistics Estonia website in the end of 2025.
10.3.1. Data tables - consultations
Not requested for this metadata collection.
10.4. Dissemination format - microdata access
Micro-data is accesible to researchers if used anonymization so that the data provider/enterprice is not detectable.
Legal persons and organisations can use for research confidential data held by Statistics Estonia. The data can be used on a workstation computer in the office of Statistics Estonia or remotely, depending on the nature of the data and contract conditions.
Information how to inquire data from Statistics Estonia can be seen here: Request statistics.
10.5. Dissemination format - other
Prices of contract work in 2025 are published on Statistics Estonia website.
The methodology is published in Statistics Estonia database at these websites (1) and website (2).
10.6.1. Metadata completeness - rate
Not requested for this metadata collection.
10.7. Quality management - documentation
The database of EGSS enterprises and products has been reviewed by field experts in Estonia which should ensure that all relevant products in Estonia have been taken into account. A high level of accuracy is ensured by using a multitude of methodologies for different EGSS products. National account are used as a data source and as a means for validation - this should ensure compliance with the rules of national accounts. Our methods have been discussed with and approved by the experts of other NSI -s (Austria, Sweden and Netherlands).
11.1. Quality assurance
We don't have national quality documentation. There are checks in place to make sure that the EGSS and CCM 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.
11.2. Quality management - assessment
No
12.1. Relevance - User Needs
The main users are environmental institutions, Ministry of Environment, Ministry of Rural Affairs. National indicator sets are being developed in collaboration with Ministry of environment. The Ministry of Rural Affairs uses the indicator: share of organic farming output in total agricultural output to assess organic farming policy targets. The same indicator is also a part of the sustainable development indicator set in Estonia.
12.2. Relevance - User Satisfaction
User satisfaction has not been measured but regular meetings are held with the main data users to consider their needs and thoughts.
12.3. Completeness
The reporting obligations have been filled, all obligatory data for EGSS and CCM are reported.
12.3.1. Data completeness - rate
Not requested for this metadata collection.
13.1. Accuracy - overall
The database of EGSS and CCM enterprises and products has been reviewed by field experts in Estonia which should ensure that all relevant products in Estonia have been taken into account. A high level of accuracy is ensured by using a multitude of methodologies for different EGSS products. National account are used as a data source and as a means for validation - this should ensure compliance with the rules of national accounts. Our methods have been discussed with and approved by the experts of other NSI -s (Austria, Sweden and Netherlands).
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.
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.
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
Data is published T+22 annually.
14.1.1. Time lag - first result
It takes 22 months from reference year to publish results at the moment but we had grant project in 2021-2023 to develop methodologies to compile EGSS earlier and we saw that it was possible to publish first results 15 months from reference period but it had initial results and had to be updated later when all necessary data sources were available.
14.1.2. Time lag - final result
Final results can be compiled when National Accounts have compiled SUT table. SUT is available T+36 months.
14.2. Punctuality
The data were delivered to Eurostat on 30 October. The reporting deadline for EGSS to Eurostat and CCM investments is 31 October.
14.2.1. Punctuality - delivery and publication
1 day
15.1. Comparability - geographical
The reporting obligations have been filled, all obligatory data for EGSS and CCM are reported and therefore data should be geographically comparable.
15.1.1. Asymmetry for mirror flow statistics - coefficient
2 Supporting services to organic agriculture - According to expert it is difficult to distinguish organic supporting services from traditional agriculture in Estonia
5 Organic aquaculture products - According to expert opinion no producers in Estonia
6 Supporting services to organic aquaculture - No relevant producers according to experts
7 Rehabilitation of mining sites services - Rehabilitation of mining sites is usually project-based and made by the government sector or is already taken into account at construction projects according to expert.
9 Drainage water capturing services to prevent groundwater contamination - No service providers in Estonia. Only applicable in emergency situations on-site
10 Electric and more resource efficient transport equipment - According to experts not applicable.
15 Perforated buckets and similar articles used to filter water at the entrance to drains - Not relevant because there are no producers for such specific goods in Estonia according to experts
17 Vehicles for wastewater treatment, vehicles for sewer cleaning, trucks for waste collection - Not relevant because we have no producers.
18 Activated carbon for water filtering purposes - According to expert opinion not applicable in Estonia.
24 Lead containers for radioactive waste - According to experts we don't have any specific producers for this category.
26 Specific equipment for the production of energy from renewable sources: storage systems for biogas made from high tech textiles - According to expert opinion we do not have such producers
33 Goods for thermal and noise insulation mainly in buildings: cork products - Not relevant in Estonia because there is no raw material and no producers
36 Reconditioned wooden containers - wooden containers are produced but not reconditioned.
37 Specific equipment produced for environmental protection and resource management products: thermostats for heating and cooling regulation - According to expert not produced in Estonia.
38 Specific equipment produced for environmental protection and resource management products: thermostatic valves - Not relevant because there are no producers according to expert opinion
40 Specific equipment produced for environmental protection and resource management products: condensing boilers - According to expert not applicable
49 Desalinated water and collection of rainwater; maintenance of water mains for reducing water losses - Not relevant because there are no enterprises who collect rainwater or desalinate water since there is a stock of natural water available.
57 Remediation and clean-up services for air - According to experts we do not have any specific producers for this category.
15.1.3. Comparability - geographical - products not present in Indicative compendium - included
Products out of the scope of Indicative compendium are not included
15.2. Comparability - over time
Methodology for output of energy efficient renovation and construction of new buildings were improved in collaboration of experts from Tallinn University of Technology. Methodology developed for output of energy efficient renovation is still based on top-down approach, but the different methods were used for output estimations by the type of buildings (respectively small residential buildings, apartment buildings and non-residential buildings). It is estimated that 36% of new buildings total cost is contribute to energy efficiency. For energy efficient renovation of apartment buildings, data on project’s total costs financed from European Union Structural Funds and data on state funding by KredEx were used to estimate the size of the output. Regarding small residential buildings and non-residential buildings, the approach was diferent: using renovated square meters data from building permits and multiplying this with unit cost of energy efficient renovation give an estimation for output. Revision in time series can be done after the contracts with the data holders are signed and their data of earlier years are transmitted to Statistics Estonia and calculations for output are made.
In addition to energy efficient renovation described above we have included/estimated the renovations of apartment buildings financed by using loans.
Energy efficient renovation data for the years 2021-2023 are transmitted to Eurostat according to the new improved methodology. Improved data are tansmitted for the year 2021-2023 and previous years data on CEP 0202 (and aggregates that includes CEP 0202) are not comparable.
Also methodology for calculations of employment related to environmental R&D (CEP 07) has been improved, which apply to the data for the years 2020-2023, therefore earlier years data are not comparable.
Other years and methodologies are comparable and does not have breaks in time series.
15.2.1. Length of comparable time series
EGSS: EGSS is available and comparable over the time series.
CCM investments: CCM investments is available and comparable starting from the year 2021.
15.2.2. Comparability - over time detailed
Methodology for calculations of employment related to environmental R&D (CEP 07) has been improved, which apply to the data for the years 2020-2023, therefore earlier years data are not comparable
15.3. Coherence - cross domain
EGSS: So far comparisons of EGSS results with business, energy, agricultural and foreign trade statistics have not been made. Business, energy and foreign trade statistics are used as data sources for EGSS. EGSS and CCM investments results are compared with national accounts and SUT data.
15.3.1. Coherence - sub annual and annual statistics
So far comparisons of EGSS results with business, energy, agricultural and foreign trade statistics have not been made. Business, energy and foreign trade statistics are used as data sources for EGSS. EGSS and CCM investments results are compared with national accounts and SUT data.
15.3.2. Coherence - National Accounts
National accounts are one of the data sources for the compilation of EGSS and CCM investments. There are checks in place to make sure that the EGSS output and CCM investments 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.
National accounts measurement rules are followed and adjustments are made based on these rules.
EGSS and CCM investments results should be coherent with EPEA data as parts of both of these datasets are compiled using same data sources and methods.
15.3.4. Coherence - other statistics
So far comparisons of EGSS results with business, energy, agricultural and foreign trade statistics have not been made. Business, energy and foreign trade statistics are used as data sources for EGSS. EGSS and CCM investments results are compared with national accounts and SUT data.
15.4. Coherence - internal
EGSS and CCM investments: National accounts are used as a data source in many cases and in the case of data from business register and SBS turnover is transformed to output using the same formulas as national accounts uses. Consistency with national accounts data is checked for output, GVA, exports and employment.
National accounts measurement rules are followed and adjustments are made based on these rules.
0,6 full-time equivalents of work are required to compile the EGSS account.
16.1. Cost and Burden - other accounts
The costs and burden to compile EGSS and CCM data is comparable to those of other accounts.
17.1. Data revision - policy
Data are revised when new national accounts data are available. Data are final when SUT data are available for a given year.
17.2. Data revision - practice
Methodology for output of energy efficient renovation and construction of new buildings were improved in collaboration of experts from Tallinn University of Technology and therefore the whole timeseries (2014-2023) are updated and transmitted to Eurostat. Methodology developed for output of energy efficient renovation is still based on top-down approach, but the different methods were used for output estimations by the type of buildings (respectively small residential buildings, apartment buildings and non-residential buildings). It is estimated that 36% of new buildings total cost is contribute to energy efficiency. For energy efficient renovation of apartment buildings, data on project’s total costs financed from European Union Structural Funds and data on state funding by KredEx were used to estimate the size of the output. Regarding small residential buildings and non-residential buildings, the approach was diferent: using renovated square meters data from building permits and multiplying this with unit cost of energy efficient renovation give an estimation for output. Revision in time series can be done after the contracts with the data holders are signed and their data of earlier years are transmitted to Statistics Estonia and calculations for output are made.
In addition to energy efficient renovation described above we have included/estimated the renovations of apartment buildings financed by using loans.
Energy efficient renovation data for the years 2021-2023 are transmitted to Eurostat according to the new improved methodology. Improved data are tansmitted for the year 2021-2023 and previous years data on CEP 0202 (and aggregates that includes CEP 0202) are not comparable.
Also methodology for calculations of employment related to environmental R&D (CEP 07) has been improved, which apply to the data for the years 2020-2023, therefore earlier years data are not comparable.
Other years and methodologies are comparable and does not have breaks in time series.
17.2.1. Data revision - average size
Has not been measured.
17.2.2. Status of data
Year 2021 and previous years are final, 2022-2023 will be updated next year. If possible then the output of energy efficient renovation will be updated for previous years also in future.
18.1. Source data
Data from Statistics Estonia:
data on national accounts (e.g. GDP and its components, GFCF, employment),
financial statistics of enterprises - output of EGSS goods and services;
production statistics - output of EGSS goods;
energy statistics - output of renewable energy
foreign trade statistics - export of goods and services;
employment statistics;
R&D survey;
Environmental Subsidies Account;
Different price indexes;
survey on fish and crayfish farming;
data from Purchasing Power Parity - foroutput of engineering services;
Environmental Taxes Account - data on environmental fee for waste disposal;
EPEA - for ancillary output.
Data from other institutions:
Business Register - output of EGSS goods and services;
Estonian Agricultural Board and Farm Accountancy Data Network - organic farming output, GVA, employment;
Estonian Road Administration - data on the construction of noise barriers and pedestrian;
Estonian Environmental Agency - data on waste and wastewater management;
Building Register;
Estonian State Forest Management Centre - expenditures data on forest protection and fish farming.
The list of EGSS enterprises in Estonia is used to determine the relevant enterprises.
E-mail survey has been used to specify environmental shares of secondary EGSS producers in case other information sources are not exhaustive.
For CCM:
Estonian Fund for Nature
Building Register
Estonian Commercial Register
Estonian Heat Pump Association
Energy statistics
Agricultural Registers and Information Board
Estonian Transport Administration
National Accounts
Private Forest Centre
EPER questionnaire
Business statistics
18.1.1. Source data - detailed - environmental accounts
Information from ESST, environmental taxes and EPEA are used for the compilation of EGSS EPEA, ESST and EGSS are used for CCM investments
18.1.2. Source data - detailed - other statistics
Following data sources are used:
financial statistics of enterprises production statistics energy statistics employment statistics; different price indexes; data from Purchasing Power Parity
18.1.3. Source data - survey
R&D, EPER and fish and crayfish farming survey are used
18.1.4. Source data - detailed - other macro economic data (trade, VAT etc.)
Data on national accounts (e.g. GDP and its components, GFCF, employment), foreign trade statistics, government statistics are used
18.2. Frequency of data collection
Annual data is used as input to compile EGSS and CCM investments.
18.3. Data collection
Dedicated survey is not used. An e-mail survey has been used in the past to specify environmental shares of secondary EGSS producers in case other information sources are not exhaustive. Administrative data are mainly used.
18.4. Data validation
Yes, there are validation rules in place. There are checks in place to make sure that the EGSS output and CCM investments 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. Another check that is performed is to make sure that exports do not exceed output in any given methodology block. The usual sums checks are also made automatically.
There is no dedicated regular survey to enterprises regarding environmental goods and services. Administrative data or data from other statistical surveys and activities are mostly used for EGSS and CCM investments compilation. The quality of these already collected data are not checked separately as it is assumed that the quality of these data is assured in other statistical departments or other institutions. We do compare SBS data with business register data. If the outputs from these two sources are different, SBS data is preferred.
18.5. Data compilation
Output:
There are over 30 different methodological blocks to calculate the data for EGSS output. These methods use different basic data. Some methods are top-down, some are bottom-up. Formulas from national accounts are used for output calculations - for example turnover from SBS data is turned to output based on national accounts formulas. There are validation checks in place to make sure the output of EGSS does not exceed NA output in any economic activity. The methodologies have been developed on the basis of the nature of the environmental activity (for example construction services, organic goods, waste management service etc.). For example energy saving construction services output is calculated with a top-down method. Some other services (consultation services etc.) were calculated by bottom-up method: enterprise output data from SBS or business register. The same applies for products. For example the output of organic farming products is calculated using FADN data on the output of an average organic farm multiplied by the number of organic farms in Estonia. For other cleaner goods SBS or business register data of specific enterprises were used. There is no clear difference in the calculation of output of environmental specific services, cleaner and resource efficient products and other (connected) products. In the cases where detailed enterprise information is available, it is possible to assign each enterprise to market and non-market activity based on information of the institutional sector of the enterprise. Usually enterprises belonging to S.11, S.12, S.14 are market producers and S.13, S.15 are non-market producers. For top-down methodologies it is assumed based on the kind of activity whether the activity is market or non-market.The breakdown by NACE is reported mostly based on the NACE of the enterprise that produces EGSS goods and services. For top-down methodologies NACE is reported based on product classification and on expert information. For example, construction activities are reported under NACE F41-43 and engineering activities under M71.
The scope of EGSS products and activities is determined based on the EGSS operational list from Eurostat and also consultations with national experts. The scope is not reviewed regularly. New products are added when there is information available on these products (for example information on the Internet and other media, information from specialised associations etc.). If it is not possible to determine the environmental share on the basis of business register yearly reports or information available on internet we used a telephone/e-mail survey. At first a telephone survey is preferred but an e-mail survey turned out to be more convenient for the respondents. The survey is conducted with EGSS enterprises and they were asked the shares of their environmental output and exports by environmental products. For example, if an enterprise produced both pipes for wastewater and water management they were asked the shares of these products separately for an easier split to CEP categories. The environmental share is determined separately for the CEP output of an enterprise. The share is enterprise-based so there is no separate share for NACEs. The share is fixed only for a certain period of time and is updated every 3-5 years using data from available data sources.
Value added:
The Eurostat formula for calculating gross value added presented in the EGSS practical guide is used to calculate GVA - using calculated EGSS output data and macroeconomic variables. GVA is calculated separately for market, non-market output, output for own final use and ancillary output.
Exports:
The approach is mainly enterprise-based. Enterprises producing environmental goods and services are matched to foreign trade statistics. As these enterprises also may produce other kinds of goods, it is necessary to determine which exported goods are environmental. The CN product classification is used to determine which products in foreign trade statistics to take into account in EGSS calculations. In some cases the CN product may be only partly environmental.
Employment:
For the calculation of employment of EGSS in general the assumption is made that for each economic activity the EGSS-related employment in total employment makes up the same share as the output of a specific EGSS product in the total output in national accounts by each economic activity. Coefficients for transforming employment data from the number of employees to full time equivalents were calculated. Coefficients are calculated as a ratio between full time equivalents and number of employees (FTE/PER). In national accounts employment data are available in full time equivalents only for A*21 activities level (the number of employees is available even on A*64 activities level). For that reason coefficients are calculated on A*21 activities level. Only exemptions in calculation of employments are related to methodology for organic farming and environmental R&D. Employment (FTE) data of average organic farm is taken from FADN data and then this average number is multiplied by the number of organic farms active in Estonia. Also methodology for calculations of employment related to environmental R&D (CEP 07) has different approach, using detailed R&D survey information on employment (FTE) engaged in R&D.
MEMO ITEM_CEP02 - energy efficiency related measures for NEARLY ZERO ENERGY BUILDINGS: In 2023 we developed methodology to estimate output of construction of new energy efficient buildings. We only considered A energy class buildings using share from building registry, to this estimation we attribute share of energy efficiency measures that account for 30% of the total construction cost. Measures include: Improvement of building exterior: exterior walls, windows/openings, roof, and floor. Modernization of technical systems: heating, cooling, ventilation, and automation. As we report this estimation under the contsruction of energy efficient buildings we have nothing to declare under memo item.
Estonia includes following activities and products to CCM:
Investments by manufacturing companies to integrated technology for climate protection - data are collected via EPER survey from NACE 01-36
Public transport - investments of enterprices who provide public transport (buses, ferries and trains (and infrastructure) are included)
Cycling and pedestrian roads - subsidies and expenditures are included
Electric car infrastructure and charging points - investments of the producers
Electric cars - prices of different car models are considered
Heat pumps - number of pumps and average prices are used
Solar panels - added wattage and average prices are used
Energy networks - investments of producers
Renovation of district heating systems - subsidies
Energy-efficient new construction and renovation - A energy class buildings, national accounts investments and share of energy efficiency (36%) are used; for renovation subsidies, long-term loans of appartments and average price of renovation for square meter and renovated square meters are used
Protection of soil, surface water and groundwater (maintenance of semi-natural communities, restoration of peatlands) - subsidies and made expenditures
Investments in the forest sector (excluding logging) - investments of NACE 02 (exluding logging) and subsidies for reforestation of other NACE are included
More detailed description of methodologies used for CCM investments will be submit to Eurostat by the end of year 2025.
18.5.1. Imputation - rate
Not requested for this metadata collection.
18.5.2. Data compilation - by variable and type of output
Methodology changes are described under 17.2. Data revision - practice
18.5.3. Data compilation - by NACE
The breakdown by NACE is mainly based on the classification of the producer of EGSS goods and activities. For activities where it was not possible to identify concrete producer then the NACE was given by the nature of the activity (for example construction is made by NACE F and M, organic farming is done by NACE A)
18.5.4. Data compilation – CReMA 13B memo item
Restricted from publication
18.6. Adjustment
National accounts measurement rules are followed and adjustments are made based on these rules.
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 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 exportds of environmental goods and services and on the value added of and employment in the environmental goods and services sector.
In addition, for the years 2021-2023 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.
30 October 2025
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.
Estonia includes following activities and products to CCM:
Investments by manufacturing companies to change the production process and end of pipe equipment for climate protection
Public transport, cycling and pedestrian roads
Electric car infrastructure and charging points
Electric cars
Renewable energy
Heat pumps
Solar panels
Heat from cogeneration CHP (combined heat and power)
Energy networks
Renovation of district heating systems
Energy-efficient new construction and renovation
Protection of soil, surface water and groundwater (maintenance of semi-natural communities, restoration of peatlands) Investments in the forest sector (excluding logging)
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.
Estonia
The reference period for EGSS data is the calendar year.
The database of EGSS and CCM enterprises and products has been reviewed by field experts in Estonia which should ensure that all relevant products in Estonia have been taken into account. A high level of accuracy is ensured by using a multitude of methodologies for different EGSS products. National account are used as a data source and as a means for validation - this should ensure compliance with the rules of national accounts. Our methods have been discussed with and approved by the experts of other NSI -s (Austria, Sweden and Netherlands).
Output is measured in tons and 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).
Output:
There are over 30 different methodological blocks to calculate the data for EGSS output. These methods use different basic data. Some methods are top-down, some are bottom-up. Formulas from national accounts are used for output calculations - for example turnover from SBS data is turned to output based on national accounts formulas. There are validation checks in place to make sure the output of EGSS does not exceed NA output in any economic activity. The methodologies have been developed on the basis of the nature of the environmental activity (for example construction services, organic goods, waste management service etc.). For example energy saving construction services output is calculated with a top-down method. Some other services (consultation services etc.) were calculated by bottom-up method: enterprise output data from SBS or business register. The same applies for products. For example the output of organic farming products is calculated using FADN data on the output of an average organic farm multiplied by the number of organic farms in Estonia. For other cleaner goods SBS or business register data of specific enterprises were used. There is no clear difference in the calculation of output of environmental specific services, cleaner and resource efficient products and other (connected) products. In the cases where detailed enterprise information is available, it is possible to assign each enterprise to market and non-market activity based on information of the institutional sector of the enterprise. Usually enterprises belonging to S.11, S.12, S.14 are market producers and S.13, S.15 are non-market producers. For top-down methodologies it is assumed based on the kind of activity whether the activity is market or non-market.The breakdown by NACE is reported mostly based on the NACE of the enterprise that produces EGSS goods and services. For top-down methodologies NACE is reported based on product classification and on expert information. For example, construction activities are reported under NACE F41-43 and engineering activities under M71.
The scope of EGSS products and activities is determined based on the EGSS operational list from Eurostat and also consultations with national experts. The scope is not reviewed regularly. New products are added when there is information available on these products (for example information on the Internet and other media, information from specialised associations etc.). If it is not possible to determine the environmental share on the basis of business register yearly reports or information available on internet we used a telephone/e-mail survey. At first a telephone survey is preferred but an e-mail survey turned out to be more convenient for the respondents. The survey is conducted with EGSS enterprises and they were asked the shares of their environmental output and exports by environmental products. For example, if an enterprise produced both pipes for wastewater and water management they were asked the shares of these products separately for an easier split to CEP categories. The environmental share is determined separately for the CEP output of an enterprise. The share is enterprise-based so there is no separate share for NACEs. The share is fixed only for a certain period of time and is updated every 3-5 years using data from available data sources.
Value added:
The Eurostat formula for calculating gross value added presented in the EGSS practical guide is used to calculate GVA - using calculated EGSS output data and macroeconomic variables. GVA is calculated separately for market, non-market output, output for own final use and ancillary output.
Exports:
The approach is mainly enterprise-based. Enterprises producing environmental goods and services are matched to foreign trade statistics. As these enterprises also may produce other kinds of goods, it is necessary to determine which exported goods are environmental. The CN product classification is used to determine which products in foreign trade statistics to take into account in EGSS calculations. In some cases the CN product may be only partly environmental.
Employment:
For the calculation of employment of EGSS in general the assumption is made that for each economic activity the EGSS-related employment in total employment makes up the same share as the output of a specific EGSS product in the total output in national accounts by each economic activity. Coefficients for transforming employment data from the number of employees to full time equivalents were calculated. Coefficients are calculated as a ratio between full time equivalents and number of employees (FTE/PER). In national accounts employment data are available in full time equivalents only for A*21 activities level (the number of employees is available even on A*64 activities level). For that reason coefficients are calculated on A*21 activities level. Only exemptions in calculation of employments are related to methodology for organic farming and environmental R&D. Employment (FTE) data of average organic farm is taken from FADN data and then this average number is multiplied by the number of organic farms active in Estonia. Also methodology for calculations of employment related to environmental R&D (CEP 07) has different approach, using detailed R&D survey information on employment (FTE) engaged in R&D.
MEMO ITEM_CEP02 - energy efficiency related measures for NEARLY ZERO ENERGY BUILDINGS: In 2023 we developed methodology to estimate output of construction of new energy efficient buildings. We only considered A energy class buildings using share from building registry, to this estimation we attribute share of energy efficiency measures that account for 30% of the total construction cost. Measures include: Improvement of building exterior: exterior walls, windows/openings, roof, and floor. Modernization of technical systems: heating, cooling, ventilation, and automation. As we report this estimation under the contsruction of energy efficient buildings we have nothing to declare under memo item.
Estonia includes following activities and products to CCM:
Investments by manufacturing companies to integrated technology for climate protection - data are collected via EPER survey from NACE 01-36
Public transport - investments of enterprices who provide public transport (buses, ferries and trains (and infrastructure) are included)
Cycling and pedestrian roads - subsidies and expenditures are included
Electric car infrastructure and charging points - investments of the producers
Electric cars - prices of different car models are considered
Heat pumps - number of pumps and average prices are used
Solar panels - added wattage and average prices are used
Energy networks - investments of producers
Renovation of district heating systems - subsidies
Energy-efficient new construction and renovation - A energy class buildings, national accounts investments and share of energy efficiency (36%) are used; for renovation subsidies, long-term loans of appartments and average price of renovation for square meter and renovated square meters are used
Protection of soil, surface water and groundwater (maintenance of semi-natural communities, restoration of peatlands) - subsidies and made expenditures
Investments in the forest sector (excluding logging) - investments of NACE 02 (exluding logging) and subsidies for reforestation of other NACE are included
More detailed description of methodologies used for CCM investments will be submit to Eurostat by the end of year 2025.
Data from Statistics Estonia:
data on national accounts (e.g. GDP and its components, GFCF, employment),
financial statistics of enterprises - output of EGSS goods and services;
production statistics - output of EGSS goods;
energy statistics - output of renewable energy
foreign trade statistics - export of goods and services;
employment statistics;
R&D survey;
Environmental Subsidies Account;
Different price indexes;
survey on fish and crayfish farming;
data from Purchasing Power Parity - foroutput of engineering services;
Environmental Taxes Account - data on environmental fee for waste disposal;
EPEA - for ancillary output.
Data from other institutions:
Business Register - output of EGSS goods and services;
Estonian Agricultural Board and Farm Accountancy Data Network - organic farming output, GVA, employment;
Estonian Road Administration - data on the construction of noise barriers and pedestrian;
Estonian Environmental Agency - data on waste and wastewater management;
Building Register;
Estonian State Forest Management Centre - expenditures data on forest protection and fish farming.
The list of EGSS enterprises in Estonia is used to determine the relevant enterprises.
E-mail survey has been used to specify environmental shares of secondary EGSS producers in case other information sources are not exhaustive.
For CCM:
Estonian Fund for Nature
Building Register
Estonian Commercial Register
Estonian Heat Pump Association
Energy statistics
Agricultural Registers and Information Board
Estonian Transport Administration
National Accounts
Private Forest Centre
EPER questionnaire
Business statistics
Yearly
Data is published T+22 annually.
The reporting obligations have been filled, all obligatory data for EGSS and CCM are reported and therefore data should be geographically comparable.
Methodology for output of energy efficient renovation and construction of new buildings were improved in collaboration of experts from Tallinn University of Technology. Methodology developed for output of energy efficient renovation is still based on top-down approach, but the different methods were used for output estimations by the type of buildings (respectively small residential buildings, apartment buildings and non-residential buildings). It is estimated that 36% of new buildings total cost is contribute to energy efficiency. For energy efficient renovation of apartment buildings, data on project’s total costs financed from European Union Structural Funds and data on state funding by KredEx were used to estimate the size of the output. Regarding small residential buildings and non-residential buildings, the approach was diferent: using renovated square meters data from building permits and multiplying this with unit cost of energy efficient renovation give an estimation for output. Revision in time series can be done after the contracts with the data holders are signed and their data of earlier years are transmitted to Statistics Estonia and calculations for output are made.
In addition to energy efficient renovation described above we have included/estimated the renovations of apartment buildings financed by using loans.
Energy efficient renovation data for the years 2021-2023 are transmitted to Eurostat according to the new improved methodology. Improved data are tansmitted for the year 2021-2023 and previous years data on CEP 0202 (and aggregates that includes CEP 0202) are not comparable.
Also methodology for calculations of employment related to environmental R&D (CEP 07) has been improved, which apply to the data for the years 2020-2023, therefore earlier years data are not comparable.
Other years and methodologies are comparable and does not have breaks in time series.
