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 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 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
Croatia
3.8. Coverage - Time
2014-2024
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
EGSS accounts and CCM investments are compiled and reported in accordance with Regulation (EU) No. 691/2011 on European environmental economic accounts (EEEA).
The EEEA follow internationally agreed concepts and definitions set out in the SEEA Central Framework (2012), the international statistical standard adopted by the UN Statistical Commission. They present data in a way that is compatible with National Accounts (ESA, 2010).
6.2. Institutional Mandate - data sharing
Not applicable.
7.1. Confidentiality - policy
Law on Official Statistics (NN, Nos 25/20 & 155/23) Regulation on the conditions and manner of use of confidential statistical data for scientific purposes (NN, 137/2013)
Statistical data collected by surveys, according to the Law on official statistics (NN, Nos 25/20 & 155/23) is confidential and its purpose is restricted exclusively to statistical usage. The results will be published in a cumulative form which prevents displaying data on individuals.
Regulation (EC) No 223/2009 on European statistics of 11 March 2009 (OJ L 87, p. 164), stipulates the need to establish common principles and guidelines ensuring the confidentiality of data used for the production of European statistics and the access to those confidential data with due account for technical developments and the requirements of users in a democratic society.
7.2. Confidentiality - data treatment
Data are not published separately but only at the level of Croatia.
8.1. Release calendar
Databases Environmental goods and services sector (EGSS)
Realease Calendar contains the review of publications planned to be issued in current year and by the end of May for next year, which depends on when the processing of a particular statistical survey can be finished and on whether it is feasible to make a particular kind of publication or not. Calendars are publicly available on CBS official site.
8.3. Release policy - user access
According to the Release Date announced in the Publishing Programme and in the Calendar of Statistical Data Issues, publications of the Croatian Bureau of Statistics are released at 11:00 a.m. precisely, both in electronic format and hard copy, thus abiding by the Principle of Timeliness of the European Statistics Code of Practice, i.e. standard daily time set for the release.
The User Communication Department provides the following services to the users of statistical data:
Answering user requests;
The Croatian Bureau of Statistics provides to users the basic information on data that can be found on the Eurostat Internet site via the Eurostat portal – the European Statistical Data Support (ESDS) Eurostat;
The conditions under which certain users can have access to microdata are regulated by The Ordinance on the conditions and manner of use of statistical data for scientific purposes.
10.5. Dissemination format - other
Eurostat database
10.5.1. Metadata - consultations
Not requested for this metadata collection.
10.6. Documentation on methodology
The basic methodological explanations are published within the first realease and in the PC AXIS database. All relevant information are also available on the Eurostat website.
10.6.1. Metadata completeness - rate
Not requested for this metadata collection.
10.7. Quality management - documentation
The data on quality are stored in database of quality information (DBQI), and the reports on quality are prepared on the bases of this information and will gradually be available on CBS Internet site.
11.1. Quality assurance
The main tool for the systematic quality assessment and quality management is the database on quality information (DBBQI). The DBQI has in first stage the Basic analytical tool for comparative analyses of quality indicators and later will contain Advanced analytical tool for comparative analyses of quality indicators.
11.2. Quality management - assessment
Data are collected from reliable sources applying high standards with regard to the methodology and ensuring a high degree of comparability.
We assume that data related to ancillary output and output for own-final use has lower quality as well as data on exports. We have no data for NACE category Households.
Data for 2024 was estimated based on previous reference periods.
Data for CCM is estimated based on various indicators, EPEA, annual survey, subsidies etc.
Data for CCM households is available only for latest reporting years.
Some revisions were done in previous EGSS data collection (particularly NACE M)
12.1. Relevance - User Needs
The European Parliament and Council decided environmental goods and services shall be provided, through Regulation (EU) No 538/2014 on European environmental accounts.
These data are an important policy instrument to influence environmental and economic behaviour and their connection.
These statistics are consistent with the System of Environmental-Economic Accounting (SEEA-CF) adopted the United Nations Statistical Commission as a world-level statistical standard in March 2012.
The main tool for the systematic quality assessment and quality management is the database on quality information (DBBQI). The DBQI has in first stage the Basic analytical tool for comparative analyses of quality indicators and later will contain Advanced analytical tool for comparative analyses of quality indicators.
Users of data on environmental goods and services on national level are governmental organisations, legal entities and private persons (mostly the students).
12.2. Relevance - User Satisfaction
The first user satisfaction survey of the Croatian Bureau of Statistics was conducted in 2013, the second one in 2015, and the last one at the end of 2022. The survey results can be checked on the website of the Croatian Bureau of Statistics User satisfaction surveys.
12.3. Completeness
The data are sent completely and in accordance with the relevant EU Regulations.
Croatia reported voluntary data variables such as: the ancillary, non-market and/or final use output values. Ratio for calculating these values was taken from the annual survey which collects EGSS data.
Besides this, Croatia also reported available NACE breakdown categories (such as NACE C, NACE E and NACE M) for some reference years. Outputs were also calculated based on results from the web survey and from output GVA/EMP was calculated.
For exports we were not able to calculate some NACE sub-categories, although for more recent years breakdown of NACE E is available. This data is estimated based on annual survey data.
12.3.1. Data completeness - rate
Not requested for this metadata collection.
13.1. Accuracy - overall
Not applicable.
13.2. Sampling error
EGSS accounts and CCM investments are compiled using a range of 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 Regulation requires environmental goods and services sector (EGSS) accounts to be provided for the first time in 2015, for reference year 2014.
Croatia has transmitted the data to Eurostat on 29th of October 2025 covering the years 2014 to 2024 using the CEP classification (whole data series was recalculated).
CCM is calculated for period 2014-2024 for most of the variables, although data was estimated and further work needs to be done to ensure a better data quality.
14.1.1. Time lag - first result
29th of October 2025 results transmitted to Eurostat.
14.1.2. Time lag - final result
Final results will be available after validation process.
14.2. Punctuality
The data were delivered to Eurostat on October 29th 2025. The reporting deadline for EGSS and CCM investments to Eurostat is 31 October.
14.2.1. Punctuality - delivery and publication
Not applicable.
15.1. Comparability - geographical
Statistical data are comparable with other countries on the grounds that all EU member states use the same methodology.
15.1.1. Asymmetry for mirror flow statistics - coefficient
EGSS is compiled based on survey results. EGSS dedicated survey consists of environmental products that are in CEP categories in order to produce data in the new classification of environmental purposes.
Whilst the list of products in the survey may not be exactly the same as list in the indicative compendium, in principle all products are included as in the compendium, or activities very similar to it.
15.1.3. Comparability - geographical - products not present in Indicative compendium - included
None.
15.2. Comparability - over time
Reference period 2014-2024.
Time series (data) comparability available.
15.2.1. Length of comparable time series
EGSS: 2014-2024
CCM investments: 2014-2024
15.2.2. Comparability - over time detailed
Variable
Reference period
Reasons for breaks
Output
2014-2024
2021 - flag b) added to NACE A and D (CEP 0201 & CEP0202) - reason for break is: For 2022 data collection we included more reporting units that produce energy from renewable sources (wind, solar, biomass) so in 2021 there is an increase in data specifically in NACE A and D. Reporting units that produce energy from biomass are classified in NACE A, while solar and wind are reported in NACE D. Flag b) also added to NACE C in 2021, due to increase in mineral prices.
2018 - flag b) added to NACE D CEP0201 due to inclusion of energy from hydropower.
Gross Value added
2014-2024
2021 - flag b) added to NACE A and D (CEP 0201 & CEP0202) - reason for break is: For 2022 data collection we included more reporting units that produce energy from renewable sources (wind, solar, biomass) so in 2021 there is an increase in data specifically in NACE A and D. Reporting units that produce energy from biomass are classified in NACE A, while solar and wind are reported in NACE D. Flag b) also added to NACE C in 2021, due to increase in mineral prices.
2018 - flag b) added to NACE D CEP0201 due to inclusion of energy from hydropower.
Employment
2014-2024
2021 - flag b) added to NACE A and D (CEP 0201 & CEP0202) - reason for break is: For 2022 data collection we included more reporting units that produce energy from renewable sources (wind, solar, biomass) so in 2021 there is an increase in data specifically in NACE A and D. Reporting units that produce energy from biomass are classified in NACE A, while solar and wind are reported in NACE D. Flag b) also added to NACE C in 2021, due to increase in mineral prices.
2018 - flag b) added to NACE D CEP0201 due to inclusion of energy from hydropower.
Exports
2014-2024
no
15.3. Coherence - cross domain
Coherence with National accounts data.
15.3.1. Coherence - sub annual and annual statistics
Not applicable.
Data is available only on annual basis.
15.3.2. Coherence - National Accounts
National accounts data was used for calculating GVA ratios (through GDP) and employment by NACE categories.
Data is partly coherent with EPEA, though further adjustments need to be done.
15.3.4. Coherence - other statistics
Agricultural statistics are used for data on organic agricultural products.
15.4. Coherence - internal
Not applicable.
Costs for production of the EGSS are included in regular staff costs.
16.1. Cost and Burden - other accounts
17.1. Data revision - policy
The users of statistical data are informed about revision (final data, revised data) on CBS web site.
17.2. Data revision - practice
Data revisions are carried out in the case of a change in methodology or subsequent data that significantly impacts the calculation. There was a change in methodology for NACE D CEP 0201 and CEP 0202 (inclusion of energy from hydropower) from 2018 onwards.
There was a revision in latest years in NACE M (inclusion of more reporting units that produce R&D activities).
17.2.1. Data revision - average size
Revision was introduced in data from 2018 onwards (inclusion of energy from hydropower).
17.2.2. Status of data
Ready for validation
Data will be final after the validation process.
18.1. Source data
In order to produce the EGSS data Croatian Bureau of statistics (CBS) carried out an annual web survey which covers monetary environmental statistics data such as output, current expenditures, investments and even persons employed in the environmental protection activities, goods and services. Data on exports were estimated based on data from Foreign trade statistics. Partly an administrative source was used when calculating GVA and employment which is based on the national GDP (national accounts) and employment statistics data from National accounts.
For CCM various data sources were used; annual EGSS survey with new products relevant for CCM, Eurostat estimates, EPEA, data from administrative sources for subsidies, transport statistics, etc.
18.1.1. Source data - detailed - environmental accounts
EGSS: Not applicable.
CCM investments: survey data, EPEA data, Eurostat CCM model estimates, administrative data (subsidies)
Eurostat CCM model estimates were used in order to produce CCM investments in CEP 0201 and CEP 0202. Eurostat CCM model estimates were cross-checked with data from survey and reports from units that produce energy from renewable sources and have activity distribution of electricity.
Eurostat CCM model estimates were also used to produce R&D CCM investments since no significant data were collected via survey.
18.1.2. Source data - detailed - other statistics
EGSS: Administrative sources such as business regirsters and Financial agency data are used to create the survey population. Administrative source was used when calculating GVA, employment (National accounts) and exports and also on data regarding organic agricultural products (agricultural statistics). Data on exports were estimated based on Foreign trade statistics data.
CCM investments: Administrative sources such as business regirsters and Financial agency data are used to create the survey population, administrative source on subsidies was used
18.1.3. Source data - survey
EGSS: Main data source for EGSS is the web survey. Survey consists of around 2000 units, most of which participated in previous reporting. The survey is carried out annualy during summer months. Units that participated in the survey were either Government entities or business entities (corporations) that reported output, investments/expenditure and employment in the EGSS services based on other financial reports. Collected data was then processed and calculated in order to fill in the EGSS questionnaire, output was used from the survey and from output other variables such as GVA and employment were calculated.
Survey population was not significally changed for the 2025 data collection. New products regarding CCM were added, old products were given CEP codes.
CCM investments: EGSS annual survey, administrative data, other statistical areas (EPEA), Eurostat estimates.
18.1.4. Source data - detailed - other macro economic data (trade, VAT etc.)
EGSS: Financial agency (FINA) is used when creating survey population.
CCM investments: Financial agency (FINA) is used when creating survey population.
18.2. Frequency of data collection
Annually
18.3. Data collection
Data are obtained from other departments of Croatian Bureau of Statistics (National accounts, Agriculture, Foreign trade) and from administrative sources in electronic form (Financial Agency).
18.4. Data validation
EGSS uses data from the survey and data from administrative sources. When it comes to data from administrative sources we do not perform validation of statistical data since all the data are obtained from other departments that have already ran data cross checks. For survey data we run data validation checks such as validation through time series and contacting reporting units if some issues are observed. Data from survey is also cross-checked with data from Financial agency (annual financial reports). The Environmental Protection and Energy Efficiency Fund was used for data on subsidies (electirc vehicles, solar panels).
18.5. Data compilation
The environmental sector includes the provision of environmental technologies, goods and services for every kind of use, i.e. intermediate and final consumption as well as gross capital formation.
In order to define whether a technology, good or a service is part of the EGSS, the environmental purpose must be the ‘main purpose’. This is identified mainly on the basis of the technical nature of the activity or the producer’s intention, i.e. regardless of the intention of the users.
All products are classified using the CEPA/CReMA classification but were also given a CEP code.
Almost every year list of products gets varified and some new products get included, whilst some old products get removed from the list (products that were not relevant). New products relevant for CCM were added.
The environmental sector is composed of two types of producers: General Government and Corporations (usually non-market output is reported in GG while market output is reported by Corporations).
EGSS reporting units are in every sector of NACE international classification (NACE Rev. 2).
Address book for reporting units also gets updated annually, most reporting units remain the same, but some are excluded as they no longer produce env. services.
From 2022 onwards in data collection we included more reporting units that produce energy from renewable sources (wind, water, solar, biomass).
18.5.1. Imputation - rate
Not requested for this metadata collection.
18.5.2. Data compilation - by variable and type of output
Output was compiled via annual web survey. Web survey is done to ensure the compilance with ESA definition and valuation rules. Each product/variable is given a number of characteristics that follow the ESA rules.
Environmental specific services, cleaner and resource efficient products and other (connected) products were calculated based on the data collected via a survey. A list of products is implemented in the survey (list is based on the CPA 2000 classification) and each product is given a characteristics, whether its the environmental specific services, cleaner and more resource efficient products and other (connected) products.
Market output is reported under corporations while the non-market output was reported under Government entities and NPISH.
Ancillary output and output for own-final use were estimated based on the data collected via the survey. Reporting units have an option to report output as either market, ancillary or output for own-final use.
We calculated GVA from the share of GVA in the total country's GDP (GVA is calculated from output).
Exports were estimated and calculated through a CN number, in a way that environmental statistics unit determined EGSS related products and seperated them from the non-EGSS related products. We were unable to produce the data for all EGSS services because we were unable to fully identify all the EGSS related products, some products could not be determined whether they are EP related or not in the NACE classification.
The FTE share is being questioned in the survey. After that a check over the shares of employees in national accounts is made, and it is then multiplied through NACE categories with positive output. Employment from ancillary and own-account output were difficult to estimate, so the values were calculated over the total share.
Voluntary CCM variables were not calculated for this data collection. Out of scope of CEP/SEEA was not calculated for this data collection.
18.5.3. Data compilation - by NACE
When selecting a survey population we are trying to cover almost all NACE categories. Data are reported based on the classification of the producer, but also based on products. Meaning that certain NACE categories can have products in various CEPA/CReMA categories (CEP codes).
CCM for private corporations: EGSS annual survey and Eurostat's estimates
GG and households are estimated based on subsidies data (only for years 2020 onwards). GG are also estimated based on EPEA data.
18.5.4. Data compilation – CReMA 13B memo item
Not calculated yet.
18.6. Adjustment
Not applicable.
18.6.1. Seasonal adjustment
Not requested for this metadata collection.
The environmental goods and services sector (EGSS) accounts report on an economic sector that generates goods and services produced for environmental protection or the management of natural resources.
Products for environmental protection prevent, reduce and eliminate pollution or any other degradation of the environment. Examples are electric vehicles, catalysts and filters to decrease pollutant emissions, wastewater and waste treatment services, noise insulation works or restoration of degraded habitats.
Products for resource management safeguard the stock of natural resources against depletion. Examples are renewable energy production, energy-efficient and passive buildings, seawater desalinization or rainwater recovery, and materials recovery.
EGSS accounts provide data on output and export of environmental goods and services and on the value added of and employment in the environmental goods and services sector.
In addition, the data contain information on investments for climate change mitigation (CCM). Those investments aim at reducing the emission of greenhouse gases either by source or enhancing the removal from the atmosphere.
EGSS and CCM data are compiled following the statistical concepts and definitions set out in the UN System of Environmental-Economic Accounting 2012 – Central Framework.
29 October 2025
Environmental Goods and Service Sector:
EGSS has the same system boundaries as the European System of Accounts (ESA 2010) and consists of all environmental products within this production boundary. ESA defines production as the activity carried out under the control and responsibility of an institutional unit that uses input of labour, capital, goods and services to produce output of goods and services.
Only goods and services produced for environmental purposes are included in the scope of the environmental goods and services sector.
'Environmental purpose' means that a good or service helps either 1) preventing, reducing and eliminating pollution and any other degradation of the environment or 2) preserving and maintaining the stock of natural resources and hence safeguarding against depletion.
The EGSS statistics aim at compiling data for the following economic variables:
Output: consists of products that become available for use outside of the producer unit, any goods and services produced for own final use and goods that remain in the inventories at the end of the period in which they are produced. Apart from market output, output for own final use and non-market output, EGSS statistics also include ancillary output, comprising output intended for use within an enterprise.
Market output is to be valued at basic prices, that is, the prices receivable by the producer from the purchaser minus taxes and plus subsidies on products. Output for own final use is to be valued at basic prices of similar products sold on the market or by the total costs of production. Non-market output is to be estimated by the total costs of production. Ancillary output is measured as a total of recurrent production costs (such as intermediate consumption, compensation of employees and consumption of fixed capital) incurred by enterprises to: 1) reduce environmental pressures arising from their production process or 2) produce environmental goods or services not intended for use outside the enterprise, but instead supporting other (non-environmental) activities undertaken within the enterprise (e.g. waste management services carried out in-house). For market producers, a mark-up for net operating surplus is added to the value of the EGSS ancillary output. Gross Value Added: represents the contribution made by the production of environmental goods and services to GDP. It is the difference between the value of the output and intermediate consumption.
Employment: is measured in full-time equivalent jobs engaged in the production of output of environmental goods and services. Full-time equivalent is defined as total hours worked divided by the average annual working hours in a full-time job.
Exports: consist of sales, barter, gifts, or grants, of environmental goods and services from residents to non-residents.
Investments for climate change mitigation:
The reporting covers the capital expenditure to reduce the emissions of greenhouse gases (GHG) by source or enhance their removal from the atmosphere by sinks.
Capital expenditure includes:
For activities and products covered by the CEP:
Gross fixed capital formation (GFCF – ESA 2010 code: P51g) for climate change mitigation related characteristic activities (i.e. GFCF for the production of specific services related to climate change mitigation)
GFCF in specific and cleaner and resource efficient goods related to climate change mitigation, unless they are already included in GFCF by CCM (characteristic) activities
and final consumption (ESA 2010 code: P3) in specific and cleaner and resource efficient goods related to climate change mitigation.
For activities and products relevant for CCM but outside the scope of CEP:
GFCF for the production of nuclear energy and for R&D related to nuclear energy
GFCF for the transmission and distribution of energy, in particular electricity
GFCF for the production of low carbon transport activities
GFCF in transport infrastructure for low carbon transport activities.
Where:
GFCF for climate change mitigation characteristic activities is broken down by corporations, government and households together with non-profit institutions serving households (NPISH).
GFCF for specific and cleaner and resource efficient goods, mitigating climate change, is broken down by corporations, government and households together with NPISH.
final consumption of specific and cleaner and resource efficient goods, mitigating climate change, is broken down by government and households together with NPISH.
Council Regulation (EEC) No 696/93 of 15 March 1993 on the statistical units for the observation and analysis of the production system in the Community describes the different statistical units of the production system.
The recommended statistical unit for the data collection and compilation of private corporations is the establishment. For general government, households and NPISH, the recommendation is to use institutional units and groupings of units as defined in the European System of Accounts (ESA 2010).
The statistical population is the national economy as defined in SEEA CF 2012 and the European System of Accounts (ESA 2010). It includes all economic activities undertaken by resident units.
Croatia
The reference period for EGSS data is the calendar year.
Not applicable.
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 environmental sector includes the provision of environmental technologies, goods and services for every kind of use, i.e. intermediate and final consumption as well as gross capital formation.
In order to define whether a technology, good or a service is part of the EGSS, the environmental purpose must be the ‘main purpose’. This is identified mainly on the basis of the technical nature of the activity or the producer’s intention, i.e. regardless of the intention of the users.
All products are classified using the CEPA/CReMA classification but were also given a CEP code.
Almost every year list of products gets varified and some new products get included, whilst some old products get removed from the list (products that were not relevant). New products relevant for CCM were added.
The environmental sector is composed of two types of producers: General Government and Corporations (usually non-market output is reported in GG while market output is reported by Corporations).
EGSS reporting units are in every sector of NACE international classification (NACE Rev. 2).
Address book for reporting units also gets updated annually, most reporting units remain the same, but some are excluded as they no longer produce env. services.
From 2022 onwards in data collection we included more reporting units that produce energy from renewable sources (wind, water, solar, biomass).
In order to produce the EGSS data Croatian Bureau of statistics (CBS) carried out an annual web survey which covers monetary environmental statistics data such as output, current expenditures, investments and even persons employed in the environmental protection activities, goods and services. Data on exports were estimated based on data from Foreign trade statistics. Partly an administrative source was used when calculating GVA and employment which is based on the national GDP (national accounts) and employment statistics data from National accounts.
For CCM various data sources were used; annual EGSS survey with new products relevant for CCM, Eurostat estimates, EPEA, data from administrative sources for subsidies, transport statistics, etc.
Annually
The Regulation requires environmental goods and services sector (EGSS) accounts to be provided for the first time in 2015, for reference year 2014.
Croatia has transmitted the data to Eurostat on 29th of October 2025 covering the years 2014 to 2024 using the CEP classification (whole data series was recalculated).
CCM is calculated for period 2014-2024 for most of the variables, although data was estimated and further work needs to be done to ensure a better data quality.
Statistical data are comparable with other countries on the grounds that all EU member states use the same methodology.
