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). 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) 2024/1769 of 26 June 2024 amending Implementing Regulation (EU) 2015/2174 as regards updating the indicative compendium of environmental goods and services and of economic activities.
CCM investments comprise a sub-sector of the EGSS as well as activities and products beyond the scope of the CEP.
3.4. Statistical concepts and definitions
Environmental Goods and Service Sector:
EGSS has the same system boundaries as the European System of Accounts (ESA 2010) and consists of all environmental products within this production boundary. ESA defines production as the activity carried out under the control and responsibility of an institutional unit that uses input of labour, capital, goods and services to produce output of goods and services.
Only goods and services produced for environmental purposes are included in the scope of the environmental goods and services sector.
'Environmental purpose' means that a good or service helps either 1) preventing, reducing and eliminating pollution and any other degradation of the environment or 2) preserving and maintaining the stock of natural resources and hence safeguarding against depletion.
The EGSS statistics aim at compiling data for the following economic variables:
Output: consists of products that become available for use outside of the producer unit, any goods and services produced for own final use and goods that remain in the inventories at the end of the period in which they are produced. Apart from market output, output for own final use and non-market output, EGSS statistics also include ancillary output, comprising output intended for use within an enterprise.
Market output is to be valued at basic prices, that is, the prices receivable by the producer from the purchaser minus taxes and plus subsidies on products. Output for own final use is to be valued at basic prices of similar products sold on the market or by the total costs of production. Non-market output is to be estimated by the total costs of production. Ancillary output is measured as a total of recurrent production costs (such as intermediate consumption, compensation of employees and consumption of fixed capital) incurred by enterprises to: 1) reduce environmental pressures arising from their production process or 2) produce environmental goods or services not intended for use outside the enterprise, but instead supporting other (non-environmental) activities undertaken within the enterprise (e.g. waste management services carried out in-house). For market producers, a mark-up for net operating surplus is added to the value of the EGSS ancillary output.
Gross Value Added: represents the contribution made by the production of environmental goods and services to GDP. It is the difference between the value of the output and intermediate consumption.
Employment: is measured in full-time equivalent jobs engaged in the production of output of environmental goods and services. Full-time equivalent is defined as total hours worked divided by the average annual working hours in a full-time job.
Exports: consist of sales, barter, gifts, or grants, of environmental goods and services from residents to non-residents.
Investments for climate change mitigation:
The reporting covers the capital expenditure to reduce the emissions of greenhouse gases (GHG) by source or enhance their removal from the atmosphere by sinks.
Capital expenditure includes:
For activities and products covered by the CEP:
Gross fixed capital formation (GFCF – ESA 2010 code: P51g) for climate change mitigation related characteristic activities (i.e. GFCF for the production of specific services related to climate change mitigation)
GFCF in specific and cleaner and resource efficient goods related to climate change mitigation, unless they are already included in GFCF by CCM (characteristic) activities
and final consumption (ESA 2010 code: P3) in specific and cleaner and resource efficient goods related to climate change mitigation.
For activities and products relevant for CCM but outside the scope of CEP:
GFCF for the production of nuclear energy and for R&D related to nuclear energy
GFCF for the transmission and distribution of energy, in particular electricity
GFCF for the production of low carbon transport activities
GFCF in transport infrastructure for low carbon transport activities.
Where:
GFCF for climate change mitigation characteristic activities is broken down by
corporations, government and households together with non-profit institutions serving
households (NPISH)
GFCF for specific and cleaner and resource efficient goods, mitigating climate change, is broken down by corporations, government and households together with NPISH
final consumption of specific and cleaner and resource efficient goods, mitigating climate change, is broken down by government and households together with NPISH.
3.5. Statistical unit
Council Regulation (EEC) No 696/93 of 15 March 1993 on the statistical units for the observation and analysis of the production system in the Community describes the different statistical units of the production system.
The recommended statistical unit for the data collection and compilation of private corporations is the establishment. For general government, households and NPISH, the recommendation is to use institutional units and groupings of units as defined in the European System of Accounts (ESA 2010).
3.6. Statistical population
The statistical population is the national economy as defined in SEEA CF 2012 and the European System of Accounts (ESA 2010). It includes all economic activities undertaken by resident units.
3.7. Reference area
Environmental Accounts cover the entire national territory.
3.8. Coverage - Time
Environmental Goods and Services Accounts present data from 2014 to 2023, plus 2024 early estimate.
3.9. Base period
Not requested for this metadata collection.
Output, gross value added, exports and CCM investments are measured in million units of national currency. Employment is measured in full time equivalents (i.e., full time equivalent jobs).
The reference period for EGSS data is the calendar year.
6.1. Institutional Mandate - legal acts and other agreements
The compilation and dissemination of the data in Spain are governed by the Statistical Law No. 12/1989 "Public Statistical Function" of May 9, 1989, and Law No. 4/1990 of June 29 on “National Budget of State for the year 1990" amended by Law No. 13/1996 "Fiscal, administrative and social measures" of December 30, 1996, makes compulsory all statistics included in the National Statistics Plan.
The National Statistical Plan 2009-2012 was approved by the Royal Decree 1663/2008. It contains the statistics that must be developed in the four year period by the State General Administration's services or any other entity dependent on it. All statistics included in the National Statistics Plan are statistics for state purposes and are obligatory. The National Statistics Plan 2025-2028, approved by Royal Decree 1225/2024, of 3 December, is the Plan currently implemented. This statistical operation has governmental purposes, and it is included in the National Statistics Plan 2025-2028. (Statistics of the State Administration).
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
The exchanges of information needed to elaborate statistics between the INE and the rest of the State statistical offices (Ministerial Departments, independent bodies and administrative bodies depending on the State General Administration), or between these offices and the Autonomic statistical offices, are regulated by the Statistical Law No. 12/1989 "Public Statistical Function" of May 9, 1989. This law also regulates the mechanisms of statistical coordination, and concludes cooperation agreements between the different offices when necessary.
7.1. Confidentiality - policy
The Statistical Law No. 12/1989 specifies that the INE cannot publish, or make otherwise available, individual data or statistics that would enable the identification of data for any individual person or entity. Regulation (EC) No 223/2009 on European statistics stipulates the need to establish common principles and guidelines ensuring the confidentiality of data used for the production of European statistics and the access to those confidential data with due account for technical developments and the requirements of users in a democratic society.
7.2. Confidentiality - data treatment
INE provides information on the protection of confidentiality at all stages of the statistical process: INE questionnaires for the operations in the national statistical plan include a legal clause protecting data under statistical confidentiality. Notices prior to data collection announcing a statistical operation notify respondents that data are subject to statistical confidentiality at all stages. For data processing, INE employees have available the INE data protection handbook, which specifies the steps that should be taken at each stage of processing to ensure reporting units' individual data are protected. The microdata files provided to users are anonymised.
Environmental Accounts are a statistical operation included in the National Statistical Plan, therefore subject to the Law on Public Statistical Services of May 9 1989, and consequently, their data is protected by Statistical Secrecy, at all stages of compilation.
In the following website description and characteristics of this operation may be consulted.
8.1. Release calendar
The advance release calendar that shows the precise release dates for the coming year is disseminated in the last quarter of each year.
The data are released simultaneously according to the advance release calendar to all interested parties by issuing the press release. At the same time, the data are posted on the INE's Internet website (Spanish Statistical Office (ine.es)) almost immediately after the press release is issued. Also some predefined tailor-made requests are sent to registered users. Some users could receive partial information under embargo as it is publicly described in the European Statistics Code of Practice. Regarding the INE website, EGSS data is to be published in December 11th.
A specific access to the EGSS account was created on the INE website. With this link, Environmental Statistics and Environmental Accounts are separated, so that the Accounts can be more relevant and the users can have a better access to the data.
Data is available on the INE website, in Spanish and in English, in the following links:
The results of the statistical operations are normally disseminated by using press releases that can be accessed via both the corresponding menu and the Press Releases Section in the INE website - Seccion_prensa.
10.2. Dissemination format - Publications
Users of the Environmental Accounts may access the data regarding Environmental Goods and Services Accounts through the INE website.
Specifically, the following sections appear in the Environmental Goods and Services Accounts:
Press release and main results, which contains a summary of the results obtained during the reference period.
Detailed results, presenting the complete set of results of the different account series available.
Methodoloy, including the file in the Inventory of Statistical Operations and the Standardised Methodological Report.
Publications and related links, provinding information about other environmental accounts statistics and results of the pilot studies carried out, prior to the entry into force of Regulation Nº 538/2014 regarding environmental economic accounts.
10.3. Dissemination format - online database
INEbase is the system the INE uses to store statistical information on the Internet. It contains all the information the INE produces in electronic formats. The primary organisation of the information follows the theme-based classification of the Inventory of Statistical Operations of the State General Administration (INE website). The basic unit of INEbase is the statistical operation, defined as the set of activities that lead to obtaining statistical results on a determined sector or subject based on the individually collected data. Also included in the scope of this definition are synthesis preparation.
Access to tables and results in INEBASE / Agriculture and environment/Environmental accounts.
10.3.1. Data tables - consultations
Not requested for this metadata collection.
10.4. Dissemination format - microdata access
A lot of statistical operations disseminate public domain anonymized files, available free of charge for downloading in the INE website Microdata Section (Microdatos)
Due to the nature of the Environmental Accounts, microdata is not available.
10.5. Dissemination format - other
The policy regarding custom requests is to analyse whether they comply with the statistical secrecy and significance conditions. Following this analysis, a viability report is prepared and sent to the person who has made the request.
Requests are made through the User Care Area: INE website.
10.5.1. Metadata - consultations
Not requested for this metadata collection.
10.6. Documentation on methodology
The handbook of Environmental Goods and Service Accounts developed by Eurostat (“The Environmental Goods and Services Sector"), may be consulted in their website through the following link: Eurostat documents.
10.6.1. Metadata completeness - rate
Not requested for this metadata collection.
10.7. Quality management - documentation
Fields 10.6 to 17 of this document are the quality report intended for the user of this operation.
11.1. Quality assurance
Quality assurance framework for the INE statistics is based on the ESSCoP, the European Statistics Code of Practice made by Eurostat. The ESSCoP is made up of 16 principles, gathered in three areas: Institutional Environment, Processes and Products. Each principle is associated with some indicators which make possible to measure it. In order to evaluate quality, Eurostat provides different tools: the indicators mentioned above, Self-assessment based on the DESAP model, peer review, user satisfaction surveys and other proceedings for evaluation.
The quality of synthesis statistics, such as environmental accounts, is derived from the multiple sources they use. In all of them, we have tried to obtain as accurate information as possible, minimizing the various types of errors that may affect them. On the other hand, the compilation follows the annex V relative to the EGSS of Regulation 538/2014, as well as the recomendations of the Eurostat manual.
The estimates of the EGSS are made based on the methodology designed by Eurostat, using the principles, rules and classifications of the National Accounts, which ensures their internal consistency and with other modules of the environmental accounts, as well as comparability with the aggregates of National Accounts. In addition, given that the EGSS shares many characteristics with the Expenditure Account in Environmental Protection (EPEA), common standards have been used to estimate the elements shared by both, thus ensuring coherence between environmental accounts.
11.2. Quality management - assessment
The Commission (Eurostat) evaluates the quality of the data transmitted, and during the period of one month following the receipt thereof, it may ask the Member State for additional information regarding the data or a set of revised data, as pertinent (Article 7.4 of European Regulation no. 691/2011).
12.1. Relevance - User Needs
The environmental accounts enable observing the pressure that the economy exerts on the environment, and studying the means to reduce it. They show the interactions between the economy, households and environmental factors, and therefore offer a greater degree of information than the national accounts in this field.
As an essential data source regarding the environment, these are basic for decision-making in environmental policy and in the development of impact assessments, on both national and international levels. According to the principles of sustainable development included in the Europe 2020 Strategy, and in other initiatives, as well as the advance toward an economy that is efficient in the use of resources and low in emissions, it is increasingly necessary to develop and implement a data framework structure that systematically includes environmental issues as well as economics issues.
Moreover, as they constitute a synthesis statistical operation in the environmental field, they enable identifying gaps and improvements in the Spanish statistical system.
Worth noting among environmental account users are the following:
Companies and non-profit institutions (company research services, foundations, associations, etc.), trade unions and employers' organisations.
Press and specialised media.
Likewise, there are foreign institutional users (Eurostat, OECD, United Nations, etc.)
12.2. Relevance - User Satisfaction
The INE has carried out general user satisfaction surveys in 2007, 2010, 2013, 2016 and 2019 and it plans to continue doing so every three years. The purpose of these surveys is to find out what users think about the quality of the information of the INE statistics and the extent to which their needs of information are covered. In addition, additional surveys are carried out in order to acknowledge better other fields such as dissemination of the information, quality of some publications.
On the INE website, in its section Methods and Projects / Quality and Code of Practice / INE quality management / User surveys are available surveys conducted to date. User surveys
The user satisfaction surveys conducted to date assess the Environmental sector in which the statistical operation is set in, which may provide direction with regard to the opinion users have of it.
12.3. Completeness
The Environmental Goods and Services Accounts meet the information requirements demanded by Commission Delegated Regulation (EU) 2025/1131 of 26 March 2025 amending Regulation (EU) No 691/2011 of the European Parliament and of the Council as regards investments on climate change mitigation and introducing the classification of environmental purposes, and therefore, it may be stated that they are comprehensive. The rate of available compulsory statistical results is R1=100%.
12.3.1. Data completeness - rate
Not requested for this metadata collection.
13.1. Accuracy - overall
Environmental accounts are synthesis operations and, as such, are subject to sampling errors from the sources used to collect information. These errors are analyzed to determine whether they remain within reasonable limits. In addition to sampling errors, other types of errors—such as coverage gaps or measurement inaccuracies—may arise both from the data sources themselves and from the processing of information in this operation. In summary, direct measurement of precision is not considered feasible in this case.
Additionally, one-year forward estimates are produced annually. These figures are revised and improved over time as more comprehensive data sources become available.
The main tool for analyzing accuracy is the revision analysis. Revisions indicate the degree of closeness between successive estimates of the same value. It is reasonable to assume that these estimates converge toward the true value as they incorporate better and more reliable data.
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
The estimates of the Environmental Goods and Services Accounts are sent to Eurostat, at most 22 months following the end of the reference year, in compliance with EU Regulation Nº 125/2022 of 19 November 2021, amending EU Regulation Nº 691/2011, regarding European economic environmental accounts, regulating the periods for transmitting data.
The indicator of the time elapsed between the end of the reference period and the dissemination in INEbase is TP1=12 months for early estimates. TP2=48 months.
14.1.1. Time lag - first result
Not applicable.
14.1.2. Time lag - final result
Not applicable.
14.2. Punctuality
The date of the actual delivery of the data and the target date when it should have been delivered. The data were delivered to Eurostat the 28th of October, 2025. The reporting deadline for EGSS and CCM investments to Eurostat is the 31st of October, 2025.
14.2.1. Punctuality - delivery and publication
The data were delivered to Eurostat the 28th of October, 2025. The reporting deadline for EGSS and CCM investments to Eurostat is the 31st of October, 2025.
15.1. Comparability - geographical
The EU Member States use the same methodology for the compilation of estimates, which allows comparability among Environmental Goods and Services Accounts estimates.
Eurostat, through the indicative list of environmental products and activities, defines the minimum scope of the concepts collected.
15.1.1. Asymmetry for mirror flow statistics - coefficient
The EGSS account includes the products and activities listed in Regulation (EU) 2024/1769. However, some products included in the list are not estimated because they are not relevant to Spain or due to the non-availability of information sources. These are: activated carbon for purifying liquids and gases, incinerators for waste management, cellular concrete, wood boilers, instruments and devices for the detection of ionising radiation and solar water heaters.
15.1.3. Comparability - geographical - products not present in Indicative compendium - included
In order to be aligned with the Environmental Protection Expenditure Account, the ancillary production of manufacture of coke and refined pretoleum products and manufacture of basic pharmaceutical products and pharmaceutical preparations is estimated.
15.2. Comparability - over time
The temporary comparability of the EGSS, corresponding to the periods 2014-2023, plus the advance of 2024 can be guaranteed.
15.2.1. Length of comparable time series
EGSS: The number of comparable elements of the time series is 11 (CC2=11).
15.2.2. Comparability - over time detailed
15.3. Coherence - cross domain
EGSS: please see following sub-chapters.
15.3.1. Coherence - sub annual and annual statistics
Not applicable; reported EGSS accounts are only annual.
15.3.2. Coherence - National Accounts
The estimates of EGSS accounts are based on the methodology designed by Eurostat, using the principles, valuations, rules and classifications of national accounts, which ensures their internal consistency and with other modules of the environmental accounts, as well as comparability with aggregates of national accounts.
GVA, Employment and Exports are, in part, estimated based on national accounts. Ratios are calculated based on national accounts agregates, such as full time equivalent employment, exports from SUT tables or GVA by economic activities. Furthermore, some NACE activities are almost entirely environmental activites (NACE 37-39). In that case National Accounts data become the starting point for the estimates as coherence with EGSS must be ensured.
EPEA data are taken as a reference regarding characteristic output, i.e., wastewater management and waste management. Since EPEA provides data on production we ensure that production in EGSS keeps coherence with EPEA.
15.3.4. Coherence - other statistics
Since some data on output and exports is provided by SBS and other satellite accounts such as EW-MFA and EEA, we ensure that output in EGSS keeps coherence with the rest of the Environmental Accounts.
15.4. Coherence - internal
EGSS: The annual results of Environmental Goods and Services Accounts are coherent with each other and with the available annual series.
For each estimation, the most updated data are applied. Coherence is kept, in general, because data sources follow the same valuation principles. If some methodological change appears the corresponding adjustment is carried out to reflect only the real variation and not the part caused by the methodology.
In the 2025 annual Program, the estimate of the necessary budget appropriation to finance this Environmental Accounts operation is 42.88 thousand euros.
There is no response burden for informants, since the information provided by other statistics is used.
16.1. Cost and Burden - other accounts
Not applicable.
17.1. Data revision - policy
The INE of Spain has a policy which regulates the basic aspects of statistical data revision, seeking to ensure process transparency and product quality. This policy is laid out in the document approved by the INE board of directors on 13 March of 2015, which is available on the INE website, in the section "Methods and projects/Quality and Code of Practice/INE’s Quality management/INE’s Revision policy": politica_revision.
This general policy sets the criteria that the different type of revisions should follow: routine revision- it is the case of statistics whose production process includes regular revisions-; more extensive revision- when methodological or basic reference source changes take place-; and exceptional revision- for instance, when an error appears in a published statistic-.
Environmental Accounts data is revised coherently with the data revision scheme of the Annual Spanish National Accounts.
Regulation (EU) Nº 538/2014 establishes that in each annual data transmission, data be provided for years n-2, n-1 and n, with n being the reference year.
17.2. Data revision - practice
The factors that determine the revisions of Environmental Accounts estimates are basically the changes in Annual Spanish National Accounts as well as the changes carried out so as to improve estimation procedures.
The INE of Spain publishes on its website the last year of reference with t+12 months of time difference, which has early estimate nature, and the rest of years have provisional nature. The final data are published three years and 12 months (t+48) after the end of the corresponding reference year.
The practical way to proceed consists of publishing the data, indicating their final, provisional or early nature. Each annual estimate is revised for three consecutive years, from early estimates until it ceases to be considered provisional and acquires the final nature.
The A6-RMAR indicator (relative mean absolute revision) of the Gross Valued Added of the Environmental Goods and Services Account 2014-2023 and advance estimate 2024 is 1.76%.
17.2.1. Data revision - average size
Not estimated
17.2.2. Status of data
Not estimated
18.1. Source data
As this is a synthesis statistical operation, the Environmental Accounts integrate and manage a large number of economics and environmental information sources.
Concerning Climate Change Mitigation (CCM) investments, Spain has been granted a derogation under Commission Implementing Decision (EU) 2025/2268 of 12 November 2025 regarding the transmission of statistics in accordance with Regulation (EU) No 691/2011 of the European Parliament and of the Council. For the Environmental Goods and Services Account, the following statistical information compiled by the INE and other data sources is used to compile EGSS data.
18.1.1. Source data - detailed - environmental accounts
EPEA is closely related to EGSS, it is used in the estimation. EPEA data are taken as a source for EGSS estimates. NACE E, O and R market and non-market output, as well as NACE C and D ancillary output are estimated based on EPEA tables.
18.1.2. Source data - detailed - other statistics
EGSS:
Structural Business Statistics.
National annual accounts of Spain.
SBS is the main data source for GVA, Employment and Exports estimates (sections of manufacturing industry; supply of electricity, gas, steam and air conditioning; water supply, sanitation activities, waste management and decontamination; and services). Since, SBS is typically at more disaggregated level we take advantage of it to calculate ratios for the variables mentioned above. These ratios are not always applied since some concepts are too important or too specific to do so.
The other main data source are National Accounts, mainly the tables of origin and destination, accounts of production and exploitation by branches of activity.
18.1.3. Source data - survey
EGSS:
Annual Industrial Products Survey.
Structural Business Statistics.
Survey of Products of the Services Sector.
Survey on expenditure on environmental protection by the industry.
The main data source for EGSS estimation are surveys, which are conducted by the INE (National Statiscal Institute of Spain) but are not specifically designed for environmental purposes. These surveys are: Industrial Products Survey; Structural Business Statistics: industrial and services sectors; Statistics on Products in the Services Sector. In addition, two surveys which are led by the environmental unit, include a module for EGSS (Statistics on Environmental Protection Activities and Surveys on waste generation) but we are facing limitations related to sample size, subsequently they are not the main data source.
18.1.4. Source data - detailed - other macro economic data (trade, VAT etc.)
EGSS: Other data sources are:
Administrative data: COFOG, foreign trade data of the Tax Agency for exports.
Reports published by ministries, for different sectors (for example, Energy Statistics for generarion of electricity from renewable sources and Forests data, by the Ministry for the Ecological Transition and the Demographic Challenge, Organic agriculture and acquaculture, by the Ministry of Agriculture, Fishing and Food and Construction sector data by the Ministriy of Transport, Mobility and Urban Agenda).
Some business associations help us to identify data of environmental products not available from traditional statistics. For instance, condensation boilers and electric vehicles.
18.2. Frequency of data collection
The data is compiled annually.
18.3. Data collection
The data collection techniques may vary, depending on the type of source, the date that the data is available, etc.
In general, the data is sent to the Environmental Accounts unit by the different units compiling it, though on occasion, the information may be obtained directly from the corresponding database.
18.4. Data validation
The base information, from the different statistics, is subjected to a series of processes: identification of outliers, error filtering, adaptation to the terms of the Environmental Accounts.
Quality of the data sources is checked, specially regarding the activity or product description, i.e., it is checked that the data source of an environmental product is truly recording this kind of product. When two or more data sources are available, it is analysed what measures each one and the differences between them, if any. For example, renewable energy generation, biofuels, engineering services for environmental protection, etc.
National accounts aggregates are the main reference as well as EPEA. The following checks are carried out at the disaggregation level in national dissemination (similar to A*38):
Output EGSS to Output NA <= 1
GVA EGSS to GVA NA <= 1
Employment EGSS to Employment NA <= 1
|GVA EGSS to Output EGSS - GVA NA to Output NA| > 0.2
|GVA EGSS to Employment EGSS - GVA NA to Employment NA| > 0.1 Million€
Annual rates of the previous ratios +/- 10%
Validation checks are carried out (at the level of every single cell in the questionnaires):
Exports above 90% of the Output
GVA/Output above 70%
Checks for the sums of environmental domains and NACE activities
Comparisons of GVA/Output and productivity per FTE between NA and EGSS
18.5. Data compilation
The compilation process may be structured in several stages:
Updating of base information: collection of available data.
Treatment of base information: this is subjected to a series of treatments, consisting of identifying outliers, filtering errors and adapting to the terms of the Environmental Accounts.
Preparation of the general structure file. With the new information available, the work file is completed with the breakdown level required in the European accounts Regulation. For each institutional sector, and for the purpose of obtaining more precision in the estimates, auxiliary files are used to work with the greatest breakdown level possible of the different identifiable components thereof.
Process of analysing and revising the estimates. The time series of results are analysed, for each sector and transaction, with the objective of detecting possible inconsistencies.
Preparation of the final results files with the different formats required: format for mailing to Eurostat, and files for dissemination in INEbase (Results, Methodology, Press Release).
We determine the scope of EGSS products and activities based on the indicative compendium and the development made through the operational list. Regulation (EU) 2024/1769 establishes an indicative compendium of environmental goods and services and of the economic activities to be covered by Annex V to Regulation (EU) No 691/2011. This year, we have worked on updating products and activities to align with this new list; this is an ongoing review process aimed at always providing the best data with the available data sources. In addition, Spain is a member of the Task Force on environmental classifications. Since solving borderline cases is a short term objective of this TF, Spain also takes into account conventions agreed by the group. Nevertheless, the majority of the conclussions agreed by the TF that have involved a break in series. The change concerning the new guidance notes as well as new explanatory notes was applied in 2021 (reference 2020) submission period and for the whole series. Investigation about environmental products is carried out on a regular basis.
Environmental shares are implicitly, but not explicitly calculated. The objective has not been to estimate an environmental share, but to look for the specific environmental concept. In other words, characteristics of the more aggregated group of products are analysed and then external variables are used to determine which one is environmental. We do not use the same share for all EGSS variables/NACE/CEP categories. A top down approach is certainly used but not in this way. As mentioned previously, the objetive is not to obtain a share. Each case is analysed case by case to determine what are the environmental products.
18.5.1. Imputation - rate
Not requested for this metadata collection.
18.5.2. Data compilation - by variable and type of output
EGSS OUTPUT
Output is estimated case by case because it is the basis for other variables. There are different data sources for each product and the procedure varies. The best case is when a product is directly found in some existing statistic. When this is not possible we use some ancillary variable to delimitate the environmental product. Finally, some products are not estimated through suppliers, but users. This is the case for investment related to characteristic producers.
Ancillary output in NACE B, C, D and E36 is recorded based on EPEA table 3. The most significant Output for own-final use is related to R&D activities which are mainly carried out by NACE 72, 84 and 85. The reason is that R&D is recognised as gross capital formation in ESA 2010 and at the same time own-final use output made by companies has to be for capital formation. So, this is a case where there exists an environmental output suitable to be classified as own-final use output. Additionally, output for final use appears in NACE 91 because of new information related to biodiversity expenditure carried out by the public sector. Since NACE 91 is the most suitable NACE division for these activities it is allocated there.
In order to break down the output into market and non-market output, we have used the following approach: Supply tables indicate which economic activities are more likely to have production different from market output. Based on that, it is further investigated what environmental products are typically produced by these NACE activities. If characteristics of the product seem to be suitable for non-market output, then it is estimated. For example, in NACE E through data from EPEA. When no other information is available, National Accounts ratios are used to split production into market and non-market.
The breakdown in environmental specific services, cleaner and more resource efficient products and other (connected) products, has not been applied.
Regardless the data source used, all estimates have been analysed in order to clarify their valuation principles. If it is necessary, adjustments to basic prices are made.
EGSS GROSS VALUE ADDED (GVA)
To compile the data on GVA, we mainly apply the method proposed by Eurostat in the Practical Guide. This method is sometimes complemented with data from Structural Business Statistics or other external sources.
EGSS EXPORTS
Three main approaches are applied depending on the breakdown level. Data on exports of Tax Agency (with Taric codes) are used for some industrial products. When this is not applicable SBS data are used. When this is not possible, SUT tables are applied. Alternatively, some products for which specific information is available are estimated based on that information.
EGSS EMPLOYMENT
SBS and national accounts data are the most common data source for estimates. SBS allows to apply ratios at 4-digit-level breakdown. When this is not possible, ratios at 2-digit-level breakdown from national accounts are applied. As well as it was done for the other variables, some concepts are estimated apart from these ratios. In specific cases, more granular data from specialized statistical sources or associations are available and used to improve the accuracy of estimates. Additionally, when it is observed that variations in employment appear to be disproportionately driven by changes in output—contrary to the expected behavior for a given activity—alternative ratios or estimation methods are applied to ensure more robust results.
Data is quantified in full-time equivalents and when it is not possible to do so, national accounts aggregates are applied to transform the corresponding variable to FTE.
Employment relating to EGSS ancillary and own-account output is estimated following the same approach mentioned above.
18.5.3. Data compilation - by NACE
The breakdown by NACE can be based on the classification of the producer of EGSS goods and activities or based on the product classification (CPA). These approaches are used depending on each activity. For example, the first one is often followed to compile service sector, while the second one is commonly used for industry.
18.5.4. Data compilation – CReMA 13B memo item
According to the Guidance note – Reporting of energetic refurbishment and construction of new energy-efficient buildings in EGSS accounts, energy-efficient buildings are those classified as ‘nearly zero-energy buildings’ (NZEB) in the national schemes following Directive 2010/31/EU. For the purposes of EGSS compilation, NZEB is the synonym of the term ‘low energy consumption and passive buildings’ (used in the indicative compendium of environmental goods and services – Commission Implementing Regulation (EU) 2015/2174). Countries should use the term NZEB to identify these buildings in practice.
The full value of the construction of NZEB is reported under CEP 0202. Under CEP 020202_NZEB item we report the values of energy efficiency related measures, which is a partial cost view of the construction activities.
We calculate the data related to NZEBs with information published by the Ministriy of Transport, Mobility and Urban Agenda and the Ministry for the Ecological Transition and the Demographic Challenge.
Once we have estimated the output of construction of new low-energy consumption and passive buildings (which is part of the NZEB output reported under CEP 0202), we applied a default conversion factor of 0.2, assuming, as indicated by Eurostat, a first preliminary and generic estimate that 20% of the construction costs in new energy-efficient buildings are related to energy efficiency.
18.6. Adjustment
No seasonal adjustments are carried out.
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.
16 April 2024
Environmental Goods and Service Sector:
EGSS has the same system boundaries as the European System of Accounts (ESA 2010) and consists of all environmental products within this production boundary. ESA defines production as the activity carried out under the control and responsibility of an institutional unit that uses input of labour, capital, goods and services to produce output of goods and services.
Only goods and services produced for environmental purposes are included in the scope of the environmental goods and services sector.
'Environmental purpose' means that a good or service helps either 1) preventing, reducing and eliminating pollution and any other degradation of the environment or 2) preserving and maintaining the stock of natural resources and hence safeguarding against depletion.
The EGSS statistics aim at compiling data for the following economic variables:
Output: consists of products that become available for use outside of the producer unit, any goods and services produced for own final use and goods that remain in the inventories at the end of the period in which they are produced. Apart from market output, output for own final use and non-market output, EGSS statistics also include ancillary output, comprising output intended for use within an enterprise.
Market output is to be valued at basic prices, that is, the prices receivable by the producer from the purchaser minus taxes and plus subsidies on products. Output for own final use is to be valued at basic prices of similar products sold on the market or by the total costs of production. Non-market output is to be estimated by the total costs of production. Ancillary output is measured as a total of recurrent production costs (such as intermediate consumption, compensation of employees and consumption of fixed capital) incurred by enterprises to: 1) reduce environmental pressures arising from their production process or 2) produce environmental goods or services not intended for use outside the enterprise, but instead supporting other (non-environmental) activities undertaken within the enterprise (e.g. waste management services carried out in-house). For market producers, a mark-up for net operating surplus is added to the value of the EGSS ancillary output.
Gross Value Added: represents the contribution made by the production of environmental goods and services to GDP. It is the difference between the value of the output and intermediate consumption.
Employment: is measured in full-time equivalent jobs engaged in the production of output of environmental goods and services. Full-time equivalent is defined as total hours worked divided by the average annual working hours in a full-time job.
Exports: consist of sales, barter, gifts, or grants, of environmental goods and services from residents to non-residents.
Investments for climate change mitigation:
The reporting covers the capital expenditure to reduce the emissions of greenhouse gases (GHG) by source or enhance their removal from the atmosphere by sinks.
Capital expenditure includes:
For activities and products covered by the CEP:
Gross fixed capital formation (GFCF – ESA 2010 code: P51g) for climate change mitigation related characteristic activities (i.e. GFCF for the production of specific services related to climate change mitigation)
GFCF in specific and cleaner and resource efficient goods related to climate change mitigation, unless they are already included in GFCF by CCM (characteristic) activities
and final consumption (ESA 2010 code: P3) in specific and cleaner and resource efficient goods related to climate change mitigation.
For activities and products relevant for CCM but outside the scope of CEP:
GFCF for the production of nuclear energy and for R&D related to nuclear energy
GFCF for the transmission and distribution of energy, in particular electricity
GFCF for the production of low carbon transport activities
GFCF in transport infrastructure for low carbon transport activities.
Where:
GFCF for climate change mitigation characteristic activities is broken down by
corporations, government and households together with non-profit institutions serving
households (NPISH)
GFCF for specific and cleaner and resource efficient goods, mitigating climate change, is broken down by corporations, government and households together with NPISH
final consumption of specific and cleaner and resource efficient goods, mitigating climate change, is broken down by government and households together with NPISH.
Council Regulation (EEC) No 696/93 of 15 March 1993 on the statistical units for the observation and analysis of the production system in the Community describes the different statistical units of the production system.
The recommended statistical unit for the data collection and compilation of private corporations is the establishment. For general government, households and NPISH, the recommendation is to use institutional units and groupings of units as defined in the European System of Accounts (ESA 2010).
The statistical population is the national economy as defined in SEEA CF 2012 and the European System of Accounts (ESA 2010). It includes all economic activities undertaken by resident units.
Environmental Accounts cover the entire national territory.
The reference period for EGSS data is the calendar year.
Environmental accounts are synthesis operations and, as such, are subject to sampling errors from the sources used to collect information. These errors are analyzed to determine whether they remain within reasonable limits. In addition to sampling errors, other types of errors—such as coverage gaps or measurement inaccuracies—may arise both from the data sources themselves and from the processing of information in this operation. In summary, direct measurement of precision is not considered feasible in this case.
Additionally, one-year forward estimates are produced annually. These figures are revised and improved over time as more comprehensive data sources become available.
The main tool for analyzing accuracy is the revision analysis. Revisions indicate the degree of closeness between successive estimates of the same value. It is reasonable to assume that these estimates converge toward the true value as they incorporate better and more reliable data.
Output, gross value added, exports and CCM investments are measured in million units of national currency. Employment is measured in full time equivalents (i.e., full time equivalent jobs).
The compilation process may be structured in several stages:
Updating of base information: collection of available data.
Treatment of base information: this is subjected to a series of treatments, consisting of identifying outliers, filtering errors and adapting to the terms of the Environmental Accounts.
Preparation of the general structure file. With the new information available, the work file is completed with the breakdown level required in the European accounts Regulation. For each institutional sector, and for the purpose of obtaining more precision in the estimates, auxiliary files are used to work with the greatest breakdown level possible of the different identifiable components thereof.
Process of analysing and revising the estimates. The time series of results are analysed, for each sector and transaction, with the objective of detecting possible inconsistencies.
Preparation of the final results files with the different formats required: format for mailing to Eurostat, and files for dissemination in INEbase (Results, Methodology, Press Release).
We determine the scope of EGSS products and activities based on the indicative compendium and the development made through the operational list. Regulation (EU) 2024/1769 establishes an indicative compendium of environmental goods and services and of the economic activities to be covered by Annex V to Regulation (EU) No 691/2011. This year, we have worked on updating products and activities to align with this new list; this is an ongoing review process aimed at always providing the best data with the available data sources. In addition, Spain is a member of the Task Force on environmental classifications. Since solving borderline cases is a short term objective of this TF, Spain also takes into account conventions agreed by the group. Nevertheless, the majority of the conclussions agreed by the TF that have involved a break in series. The change concerning the new guidance notes as well as new explanatory notes was applied in 2021 (reference 2020) submission period and for the whole series. Investigation about environmental products is carried out on a regular basis.
Environmental shares are implicitly, but not explicitly calculated. The objective has not been to estimate an environmental share, but to look for the specific environmental concept. In other words, characteristics of the more aggregated group of products are analysed and then external variables are used to determine which one is environmental. We do not use the same share for all EGSS variables/NACE/CEP categories. A top down approach is certainly used but not in this way. As mentioned previously, the objetive is not to obtain a share. Each case is analysed case by case to determine what are the environmental products.
As this is a synthesis statistical operation, the Environmental Accounts integrate and manage a large number of economics and environmental information sources.
Concerning Climate Change Mitigation (CCM) investments, Spain has been granted a derogation under Commission Implementing Decision (EU) 2025/2268 of 12 November 2025 regarding the transmission of statistics in accordance with Regulation (EU) No 691/2011 of the European Parliament and of the Council. For the Environmental Goods and Services Account, the following statistical information compiled by the INE and other data sources is used to compile EGSS data.
The data is disseminated annually.
The estimates of the Environmental Goods and Services Accounts are sent to Eurostat, at most 22 months following the end of the reference year, in compliance with EU Regulation Nº 125/2022 of 19 November 2021, amending EU Regulation Nº 691/2011, regarding European economic environmental accounts, regulating the periods for transmitting data.
The indicator of the time elapsed between the end of the reference period and the dissemination in INEbase is TP1=12 months for early estimates. TP2=48 months.
The EU Member States use the same methodology for the compilation of estimates, which allows comparability among Environmental Goods and Services Accounts estimates.
Eurostat, through the indicative list of environmental products and activities, defines the minimum scope of the concepts collected.
The temporary comparability of the EGSS, corresponding to the periods 2014-2023, plus the advance of 2024 can be guaranteed.
