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.
Statistical department (SDES) of the French Ministry for the Ecological Transition
1.2. Contact organisation unit
SDES/SDIE/BSESE
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
Commissariat général au développement durable CS 16105
45061 Orléans Cedex 2
France
1.6. Contact email address
Confidential because of GDPR
1.7. Contact phone number
Confidential because of GDPR
1.8. Contact fax number
Confidential because of GDPR
2.1. Metadata last certified
27 November 2025
2.2. Metadata last posted
27 November 2025
2.3. Metadata last update
27 November 2025
3.1. Data description
The environmental goods and services sector (EGSS) accounts report on industries that generate 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.
Investments for climate change mitigation (CCM) aim at reducing the emission of greenhouse gases either by source or enhancing the removal from the atmosphere.
CCM activities and products can be found in the CEP classified under CEP 0101 – reduction and control of GHG - but also under other CEPs. CCM characteristic activities directly serve a climate change mitigation purpose. CCM Non-characteristic do not directly serve a climate change mitigation purpose but they produce specifically designed products whose use serves a climate change mitigation purpose.
CCM products are produced, designed and manufactured for purposes of CCM. They can be categorised by whether they have a primary or secondary CCM purpose. Products whose primary purpose is CCM will be called specific products. Products designed to be more “environmentally friendly” (in the use/scrapping and production phase) than normal products of equivalent use will be called cleaner and resource efficient products for CCM.
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
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
preventing, reducing and eliminating pollution and any other degradation of the environment or
preserving and maintaining the stock of natural resources and hence safeguarding against depletion.
The EGSS statistics aim at compiling data for the following economic variables:
Output: consists of products that become available for use outside of the producer unit, any goods and services produced for own final use and goods that remain in the inventories at the end of the period in which they are produced. Apart from market output, output for own final use and non-market output, EGSS statistics also include ancillary output, comprising output intended for use within an enterprise.
Market output is to be valued at basic prices, that is, the prices receivable by the producer from the purchaser minus taxes and plus subsidies on products.Output for own final use is to be valued at basic prices of similar products sold on the market or by the total costs of production.Non-market output is to be estimated by the total costs of production.Ancillary output is measured as a total of recurrent production costs (such as intermediate consumption, compensation of employees and consumption of fixed capital) incurred by enterprises to:
reduce environmental pressures arising from their production process or
produce environmental goods or services not intended for use outside the enterprise, but instead supporting other (non-environmental) activities undertaken within the enterprise (e.g. waste management services carried out in-house). For market producers, a mark-up for net operating surplus is added to the value of the EGSS ancillary output.Gross Value Added: represents the contribution made by the production of environmental goods and services to GDP. It is the difference between the value of the output and intermediate consumption.
Employment: is measured in full-time equivalent jobs engaged in the production of output of environmental goods and services. Full-time equivalent is defined as total hours worked divided by the average annual working hours in a full-time job.
Exports: consist of sales, barter, gifts, or grants, of environmental goods and services from residents to non-residents.
Investments for climate change mitigation: The reporting covers the capital expenditure to reduce the emissions of greenhouse gases (GHG) by source or enhance their removal from the atmosphere by sinks. Capital expenditure includes:
For activities and products covered by the CEP:
Gross fixed capital formation (GFCF – ESA 2010 code: P51g) for climate change mitigation related characteristic activities (i.e. GFCF for the production of specific services related to climate change mitigation)
GFCF in specific and cleaner and resource efficient goods related to climate change mitigation, unless they are already included in GFCF by CCM (characteristic) activities 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.]""
[CCM Investments] 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
France including overseas territories
3.8. Coverage - Time
EGSS: 2008-2023. CCM Investments: 2021-2023.
3.9. Base period
Not requested for this metadata collection.
Output, gross value added, exports and CCM investments are measured in million euros. Employment is measured in full time equivalents (i.e., full time equivalent jobs).
[EGSS] The reference period for EGSS data is the calendar year. [CCM Investments] The reference period 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
No information
7.1. Confidentiality - policy
Usual rules are applied as regards enterprises data.
Regarding data about turover of enterprises ("EAP" survey from Insee), following rules apply:
statistical secret when :
nil amount;
less than 3 legal units;
one legal unit represent 85% of the turnover or more.
Regarding customs data, the same rules apply.
7.2. Confidentiality - data treatment
Confidential data are mentioned in two data sources we use for EGSS: annual production survey and customs data. All cases of figures under secret have been flagged c) and d) for preventing any recalculation.
For EAP, the rules are related to the number of enterprises involved in the category or linked to the percentage of turnover.
For customs data there are two kinds of confidentiality (product related or country related).
8.1. Release calendar
[EGSS] No specific calendar is applied. New results on EGSS are published into a annual web article. First results are released at the end of the year (n-2 data published at the end of year n) in the French annual report on the environment.
[CCM Investments] The results have not yet been published under the heading ""Climate Investments."" They will be featured in the next edition of France's environmental assessment.
Note that the CEP-01 and CEP-0201 data are the subject of several national publications. The detailed results of CEP-01, in particular, are the subject of a dedicated annual web article.
8.2. Release calendar access
No specific calendar applied.
8.3. Release policy - user access
No specific calendar applied.
Dissemination is carried out on an annual basis.
10.1. Dissemination format - News release
Not applicable
10.2. Dissemination format - Publications
An article presenting the last outcomes is released annually into the website of the statistical department of the Ministry of Ecological Transition.
10.3. Dissemination format - online database
An article presenting the last EGSS outcomes is released annually into the website of the statistical department of the Ministry of Ecological Transition. See this website.
[CCM Investments] No document relating to climate investments has yet been published. However, an internal document has been prepared to clarify the scope and process for data compilation. Furthermore, specific documentation relating to the assessment of expenditures for the various mandatory climate change assessments is currently being updated or drafted.
10.6.1. Metadata completeness - rate
Not requested for this metadata collection.
10.7. Quality management - documentation
No information
11.1. Quality assurance
Quality is aimed through the search of accurate data sources and through the documentation of the compiling processes.
11.2. Quality management - assessment
No specific assessment is done.
12.1. Relevance - User Needs
[EGSS] EGSS data are mainly used by the French Ministry for an Ecological Transition, ADEME (Environment and energy control Agency) and medias. The share of EGSS gross value added in GDP is an indicator of the French 2015-2020 national strategy of ecological transition towards a sustainable development (SNTEDD)
[CCM Investments] climate investment are taken into consideration within France's national low carbon strategy (SNBC in french), but, so far, the data used come from the Institute for climate economic (I4CE) overview fo climate financing
12.2. Relevance - User Satisfaction
[EGSS] In France, specific questions relating to some domains or activities often occur, generally not for the whole EGSS accounts. There is also an increasing demand for local (sub-national) results, in particular for green jobs. Demand for local results is difficult to satisfy, however help on methodological aspects can be provided. Departments of the Ministry of Ecological Transition are more interested in circular economy than in green economy. Works are in progress for defining a comprehensive scope on circular economy.
[CCM Investments] Not applicable
12.3. Completeness
[EGSS] Progress were done these last years for improving the completeness of EGSS scope. In 2024, ancillary output has been break down into the different industry groupings. In 2025, the transition from the CEPA/Crema classification to the CEP classification was completed. After being introduced in 2023, the accounting for NZEB buildings was withdrawn due to an unsatisfactory methodology.
[CCM Investments] So far we focused on CEP categories (0101, 0201 et 0202) of which climate change mitigation is one othe main purposes.
12.3.1. Data completeness - rate
Not requested for this metadata collection.
13.1. Accuracy - overall
[EGSS] Data sources used for EGSS compilation, as Insee annual production survey for goods and EPEA data for services, allow a satisfactory level of accuracy concerning output data. Gross value added and employment figures are generally estimated on the basis of ratios.
[CCM Investments] The methods and data sources used come from recognized institutes and are based on long-established research. The level of accuracy achieved is generally satisfactory.
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
Provisional data estimates for year n-2 are achieved in October of year n, i.e. 21 months after the reference period.
14.1.1. Time lag - first result
First results are released at the end of the year for n-2 data through the publication of the French annual report of the environment.
14.1.2. Time lag - final result
[EGSS] Final results are released in July of the year n for n-3 data through the publication of the web article about eco-industries and the environmental employment.
[CCM Investments] Not applicable
14.2. Punctuality
The data were delivered to Eurostat the 20 November 2024 while the reporting deadline for EGSS and CCM investments data transmission to Eurostat was the 31 October 2025.
14.2.1. Punctuality - delivery and publication
Punctuality is generally satisfactory.
15.1. Comparability - geographical
No issue is seen as regards geographical comparability. However, results are only produced at the national level, not for the local subdivisions.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Some products mentioned in the indicative compendium are still not observed:
Supporting services to organic agriculture; Organic aquaculture products; Supporting services to organic aquaculture; Pumps for use in wastewater treatment; Vehicles for wastewater treatment, vehicles for sewer cleaning, trucks for waste collection; Tubes and pipes for wastewater treatment plants as well as for water management; Boards, blocks and similar articles of vegetable fibre, straw or wood waste, agglomerated with mineral binders; Lead containers for radioactive waste; Specific equipment for the prodcution of energy from renewable sources: storage systems for biogas made from high tech textiles; Charcoal when complying with sustainability measures; Reconditioned wooden containers; Discharge lamps as low pressure lamps (e.g. compact fluorescent lamps) and most efficient domestic appliances; Desalinated water and collection of rainwater; Engineering and architectural services for low energy consumption and passive buildings and energetic refurbishment of existing buildings; Environmental consulting services: forest management consulting services; Environmental consulting services. Construction of new energy-efficient buildings (including passive houses)
15.1.3. Comparability - geographical - products not present in Indicative compendium - included
No products not present in Indicative Compendium are added.
15.2. Comparability - over time
[EGSS] Series are provided over the period 2008-2023.
[CCM Investments] The series are provided for the period 2021-2023, in accordance with the compilation obligation.
15.2.1. Length of comparable time series
[EGSS:]Series are provided over the period 2008-2023. All time series are homogeneous (concepts and scope are comparable over the full length of time) with two exceptions:
Exports of organic wine in 2012 are observed from 2012 onwards. This generates a break in series in 2012 for exports by organic farming (NACE A, CEP 0501). This has a minor impact on other totals.
[CCM investments] The time series cover the period 2021-2023 and show homogeneity in terms of concepts and scope over the entire period.
15.2.2. Comparability - over time detailed
[EGSS] Comparability is warranted over the period 2008-2023, with one case of breaks in series (see 15.2.1).
[CCM Investments] Comparability is warranted over the period 2021-2023.
15.3. Coherence - cross domain
[EGSS]
[CCM investments] See details in 15.3.2 and 15.3.3
15.3.1. Coherence - sub annual and annual statistics
Sub annual statistics aren't provided for EGSS and CCM Investments in France.
15.3.2. Coherence - National Accounts
No explicit procedure is applied to ensure coherence with macroeconomic statistics. However, indicators are built upon aggregates that are related to national accounts figures. Examination of resulting time series allows to detect some inconsistencies.
On a practical side, we endevour to reach a coherence with national accounts, in particular for industries 37 ans 38.
For NACE 37, we directly use NA data, however by product and not by industry. This point has a real importance for NACE 37 and 38.
For NACE 38, NA data are not sufficiently detailed insofar waste management is to be dissociated with materials recovery. We then use specific data with the aim of converging to the total output of products in 38.
EPEA data is an input for EGSS for many services activities and also for ancillary activities. For goods and equipments some gaps exist, especially in waste or wastewater management. Data sources and concepts are different in both data collections.
15.3.4. Coherence - other statistics
None
15.4. Coherence - internal
[EGSS] Comparison with national accounts aggregates are done especially for industries in NA with a high coverage of environmental activities (NACE 37-39). For specific environmental activities for which NA cannot be used, different professional data sources are used. Arbitration is done for selecting information that are the closest to the phenomenon to be observed.
[CCM investments] A comparison with the I4CE Climate Finance Panorama is carried out to analyze the differences and the scopes chosen for each series in France.
0.8 FTE
16.1. Cost and Burden - other accounts
[EGSS] For EGSS, one person is in charge of compiling the accounts. Other works cover the scope of green economy (EGSS + peripherical activities) and employment in circular economy. For EPEA, two persons are in charge of the accounts (with additional works like implementing resource management data). For ETEA, one person is in charge of the compilation, however his main tasks are related to green jobs or occupations and trainings for the ecological transition. There is one person in charge of ESST accounts and ecosystem accounts (plus other tasks). For physical environmental accounts which I do not develop, generally one person is in charge of one data collection (MFA, AEA, forest accounts...).
[CCM Investments] For EPEA, two persons are responsible for the expenditure accounts. They also contribute to the creation of series in areas related to natural resource management and now ensure the reporting of CCM investments.
17.1. Data revision - policy
Data revision is relying on two factors:
revision affecting the different data sources used.
change in the methods used for estimating variables.
17.2. Data revision - practice
Revisions depend on the data sources used and the changes in the methodology applied.
17.2.1. Data revision - average size
[EGSS] Magnitude of revisions (only totals in 2022 between the current and the previous data collection):
The withdrawal of statistics on the construction of new energy-efficient buildings (including passive houses) leads to small revisions in 2022 but large revisions in 2011 and 2012, particularly on CEP 0202.
[CCM Investments] Not concerned by this collection.
17.2.2. Status of data
All 2023 data are provisional.
18.1. Source data
[EGSS] Different kinds of data sources are used: EAP (Enquêtes Annuelles de Production - annual production survey carried out by the National Statistical Institute (INSEE) for industries from B to E (except industrial food industry). For services, mainly EPEA data are used. For NACE A and CEPA 4, more specifically organic farming, data published by ""Agence Bio"" (public interest group) are of interest and used. For CEP 0201 and 0202 we use data provided by ADEME (French Agency for ecological transition) for production and employment. For forest management EFA accounts, national accounts and MSA data (""Mutualité sociale agricole"" - social protection fund for farmers) are used. For exports data produced by the Customs directorate and ADEME are mobilised. Almost all GVA and employment data are estimated on the basis of ratios.
[CCM Investments] The data comes from environmental protection and natural resource management expenditure accounts. The series were primarily assessed using the overview of Landscape of Climate Finance in France produced by I4CE. They are supplemented by several other sources: the study ""Markets and jobs contributing to the energy transition in the renewable and recovered energy, land transport and residential building sectors"", ADEME reports on the costs of renewable energy and geothermal energy in France, Observ'ER statistics on renewable energy, and grid connection data published by the SDES.
18.1.1. Source data - detailed - environmental accounts
[EGSS] EPEA data are used as a source for EGSS for different services activities relating to air protection, waste management, soil depollution, noise reduction, biodiversity preservation, nuclear waste management, R&D and cross cutting activities. EFA (European Forest Accounts) are used for forest management activities.
[CCM investments] Data from expenditure accounts are used to estimate climate investments in the following areas: acquisition of clean vehicles and installation of charging infrastructure, renewable energy production, and implementation of energy saving and management measures (excluding the construction of NZEB buildings).
18.1.2. Source data - detailed - other statistics
[EGSS:]Data sources provided by specialised institutions are used for :
Energy management : Ademe (renewable energy, energy refurbishment), Effinergie (energy efficient buildings), energy statistics (renewable energy produced, biofuels). Organic farming : Agence Bio.
[CCM investments:] Not applicable
18.1.3. Source data - survey
[EGSS] There are no specific survey covering the whole EGSS scope. However Antipol survey from Insee is used to compile data on ancillary output with an environmental protection purpose.
[CCM investments] Not applicable
18.1.4. Source data - detailed - other macro economic data (trade, VAT etc.)
[EGSS] National accounts (E37) data are used for wastewater management services. Data compiled by Customs directorate are mobilised for exports of manufactured goods. Social statistics databases from Insee (Flores, self-employed workers file) are used for estimating employment in waste management and secondary raw materials recovery activities. SBS data (Esane scheme) are used for estimating GVA and employment : application of the ratios GVA/Output and FTE/Output of the relating industry to the environmental activity/product output.
[CCM investments] Not applicable
18.2. Frequency of data collection
Annual
18.3. Data collection
No information
18.4. Data validation
No information
18.5. Data compilation
See details in the different points of this section.
18.5.1. Imputation - rate
Not requested for this metadata collection.
18.5.2. Data compilation - by variable and type of output
EGSS
Market output : Annual production survey (EAP) by Insee is used for a lot of goods and equipments. EAP provides for each industrial product the sales amount except taxes during the year. Data from ADEME are used for energy management, data from Agence Bio are used for estimating employment, output and value added by organic farming. EFA accounts are used for compiling CEP 0503.
Non market output: In some cases non market output is identified (streets cleaning, public producers acting for soils and water protection or biodiversity, R&D by public structures, part of environmental training, general administration for environment (CEP 08). The main source used is EPEA.
Ancillary output : Insee Antipol survey provides the amount of operating expenditures incurred by companies (NACE B-D) for preserving the environment. GVA and employment are estimated with ratios for all kinds of output and all environmental domains except for wastewater management (use of national accounts), waste management and secondary raw materials recovery (use of SBS data, Flores database). Hence, for a specific environmental activity, once output is estimated, GVA is calculated by applying to the latter the ratio GVA/Output of the related industry. Employment is calculated by applying to the same output the ratio FTE/Output of the related industry.
Exports are related to market output. Customs and Ademe data are mobilised for different products sold abroad (electric vehicles, control and measures devices, renewable energy equipment, insulating products.
CCM INVESTMENTS
The expenditures compiled in this collection cover exclusively three priority areas of the CCM framework, in accordance with the derogation granted to France until October 27, 2027:
CEP-01: Acquisition of low-emission vehicles (electric, plug-in hybrid) and deployment of associated charging infrastructure.
CEP-0201: Renewable energy production, including equipment, installation work, and preliminary studies.
CEP-0202: Energy efficiency and management. The construction of NZEB buildings is excluded, pending clarification from Eurostat on the scope to be included.
Data-supplied variables
GFCF – characteristic activities (P51G)
GFCF – specific, cleaner, and more resource-efficient goods (P51G)
Final consumption – specific, cleaner, and more resource-efficient goods (P3)
Valuation method: Amounts are estimated at full cost, in accordance with applicable regulations.
18.5.3. Data compilation - by NACE
[EGSS] The breakdown by NACE is based on the classification of products (CPA) for all data provided by EAP survey. For other sources the NACE code is generally provided. Unless a link is established with the most relevant NACE industry.
[CCM INVESTMENTS] The allocation of expenditure is calculated between public administrations, households, and businesses. For businesses, the breakdown follows the required NAF codes: A, B, C, D, E, F, J, M, P, as well as the following grouping : G + H + I + K + L + N + Q + R + S + T + U.
Special cases - Sector O (public administrations): already covered for France via the public administration breakdown. A zero value is therefore entered in the S11_S12 breakdown. - Sector P (public and private education): only entered when specific data exists for the private sector, particularly regarding energy efficiency measures.
18.5.4. Data compilation – CReMA 13B memo item
18.6. Adjustment
No adjustment done
18.6.1. Seasonal adjustment
Not requested for this metadata collection.
[CCM INVESTMENTS]
Work is underway to assess the share of mandatory climate change mitigation capital expenditures contributing to climate change mitigation and to construct accounts related to natural resource management. Further methodological development is needed to analyze the relevance and availability of data sources.
Due to a lack of available data, the work focused on mandatory areas and variables. Future monitoring will be necessary to assess the ""extra cost"" investments in the identified areas.
The questionnaire covers three areas (CEP-01, CEP-0201, and CEP-0202). France has a two-year exemption for transmitting data outside of these areas. CEP-01 is limited to the acquisition of low-carbon vehicles and charging infrastructure; therefore, a comparison with EPEA accounts isn't relevant.
The definition of nearly zero-energy buildings (NZEBs) isn't harmonized at the European level, which complicates investment assessments and comparisons between countries. We are awaiting clarification from Eurostat to define the scope of the study, particularly in relation to national thermal standards. Data on new NZEB buildings (CEP-0202) aren't included in the questionnaire.
For CEP-0201, all investments intended to produce energy from renewable sources are included, covering equipment acquisition, installation, potential margins, and preliminary studies. Amounts are estimated using several sources, including a quantity × price approach, and are accounted for as part of a characteristic activity.
For greater simplicity and readability, we will favour in the future, if possible, a clear distinction in the metadata between the EGSS part and the CCM Investments part.
The environmental goods and services sector (EGSS) accounts report on industries that generate 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.
Investments for climate change mitigation (CCM) aim at reducing the emission of greenhouse gases either by source or enhancing the removal from the atmosphere.
CCM activities and products can be found in the CEP classified under CEP 0101 – reduction and control of GHG - but also under other CEPs. CCM characteristic activities directly serve a climate change mitigation purpose. CCM Non-characteristic do not directly serve a climate change mitigation purpose but they produce specifically designed products whose use serves a climate change mitigation purpose.
CCM products are produced, designed and manufactured for purposes of CCM. They can be categorised by whether they have a primary or secondary CCM purpose. Products whose primary purpose is CCM will be called specific products. Products designed to be more “environmentally friendly” (in the use/scrapping and production phase) than normal products of equivalent use will be called cleaner and resource efficient products for CCM.
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.
27 November 2025
Environmental Goods and Service Sector:
EGSS has the same system boundaries as the European System of Accounts (ESA 2010) and consists of all environmental products within this production boundary. ESA defines production as the activity carried out under the control and responsibility of an institutional unit that uses input of labour, capital, goods and services to produce output of goods and services.
Only goods and services produced for environmental purposes are included in the scope of the environmental goods and services sector.
'Environmental purpose' means that a good or service helps either
preventing, reducing and eliminating pollution and any other degradation of the environment or
preserving and maintaining the stock of natural resources and hence safeguarding against depletion.
The EGSS statistics aim at compiling data for the following economic variables:
Output: consists of products that become available for use outside of the producer unit, any goods and services produced for own final use and goods that remain in the inventories at the end of the period in which they are produced. Apart from market output, output for own final use and non-market output, EGSS statistics also include ancillary output, comprising output intended for use within an enterprise.
Market output is to be valued at basic prices, that is, the prices receivable by the producer from the purchaser minus taxes and plus subsidies on products.Output for own final use is to be valued at basic prices of similar products sold on the market or by the total costs of production.Non-market output is to be estimated by the total costs of production.Ancillary output is measured as a total of recurrent production costs (such as intermediate consumption, compensation of employees and consumption of fixed capital) incurred by enterprises to:
reduce environmental pressures arising from their production process or
produce environmental goods or services not intended for use outside the enterprise, but instead supporting other (non-environmental) activities undertaken within the enterprise (e.g. waste management services carried out in-house). For market producers, a mark-up for net operating surplus is added to the value of the EGSS ancillary output.Gross Value Added: represents the contribution made by the production of environmental goods and services to GDP. It is the difference between the value of the output and intermediate consumption.
Employment: is measured in full-time equivalent jobs engaged in the production of output of environmental goods and services. Full-time equivalent is defined as total hours worked divided by the average annual working hours in a full-time job.
Exports: consist of sales, barter, gifts, or grants, of environmental goods and services from residents to non-residents.
Investments for climate change mitigation: The reporting covers the capital expenditure to reduce the emissions of greenhouse gases (GHG) by source or enhance their removal from the atmosphere by sinks. Capital expenditure includes:
For activities and products covered by the CEP:
Gross fixed capital formation (GFCF – ESA 2010 code: P51g) for climate change mitigation related characteristic activities (i.e. GFCF for the production of specific services related to climate change mitigation)
GFCF in specific and cleaner and resource efficient goods related to climate change mitigation, unless they are already included in GFCF by CCM (characteristic) activities 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.]""
[CCM Investments] 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.
France including overseas territories
[EGSS] The reference period for EGSS data is the calendar year. [CCM Investments] The reference period data is the calendar year.
[EGSS] Data sources used for EGSS compilation, as Insee annual production survey for goods and EPEA data for services, allow a satisfactory level of accuracy concerning output data. Gross value added and employment figures are generally estimated on the basis of ratios.
[CCM Investments] The methods and data sources used come from recognized institutes and are based on long-established research. The level of accuracy achieved is generally satisfactory.
Output, gross value added, exports and CCM investments are measured in million euros. Employment is measured in full time equivalents (i.e., full time equivalent jobs).
See details in the different points of this section.
[EGSS] Different kinds of data sources are used: EAP (Enquêtes Annuelles de Production - annual production survey carried out by the National Statistical Institute (INSEE) for industries from B to E (except industrial food industry). For services, mainly EPEA data are used. For NACE A and CEPA 4, more specifically organic farming, data published by ""Agence Bio"" (public interest group) are of interest and used. For CEP 0201 and 0202 we use data provided by ADEME (French Agency for ecological transition) for production and employment. For forest management EFA accounts, national accounts and MSA data (""Mutualité sociale agricole"" - social protection fund for farmers) are used. For exports data produced by the Customs directorate and ADEME are mobilised. Almost all GVA and employment data are estimated on the basis of ratios.
[CCM Investments] The data comes from environmental protection and natural resource management expenditure accounts. The series were primarily assessed using the overview of Landscape of Climate Finance in France produced by I4CE. They are supplemented by several other sources: the study ""Markets and jobs contributing to the energy transition in the renewable and recovered energy, land transport and residential building sectors"", ADEME reports on the costs of renewable energy and geothermal energy in France, Observ'ER statistics on renewable energy, and grid connection data published by the SDES.
Dissemination is carried out on an annual basis.
Provisional data estimates for year n-2 are achieved in October of year n, i.e. 21 months after the reference period.
No issue is seen as regards geographical comparability. However, results are only produced at the national level, not for the local subdivisions.
[EGSS] Series are provided over the period 2008-2023.
[CCM Investments] The series are provided for the period 2021-2023, in accordance with the compilation obligation.
