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.
Environment, Agriculture and Fisheries Statistics Unit
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
National Statistics Office (NSO), Lascaris, Valletta, VLT2000, Malta
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
31 October 2025
2.2. Metadata last posted
31 October 2025
2.3. Metadata last update
31 October 2025
3.1. Data description
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 desalination or rainwater recovery, and materials recovery.
EGSS accounts provide data on output and export of environmental goods and services and on the value added 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 by 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 maintain 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 Services 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 inputs of labour, capital, goods, and services to produce outputs of goods and services.
Only goods and services produced for environmental purposes are included in the scope of the environmental goods and services sector.
'Environmental purpose' means that a good or service helps either 1) preventing, reducing and eliminating pollution and any other degradation of the environment or 2) preserving and maintaining the stock of natural resources and hence safeguarding against depletion.
The EGSS statistics aim at compiling data for the following economic variables:
Output: consists of products that become available for use outside of the producer unit, any goods and services produced for own final use and goods that remain in the inventories at the end of the period in which they are produced. Apart from market output, output for own final use and non-market output, EGSS statistics also include ancillary output, comprising output intended for use within an enterprise.
Market output is to be valued at basic prices, that is, the prices receivable by the producer from the purchaser minus taxes and plus subsidies on products. Output for own final use is to be valued at basic prices of similar products sold on the market or by the total costs of production. Non-market output is to be estimated by the total costs of production. Ancillary output is measured as a total of recurrent production costs (such as intermediate consumption, compensation of employees and consumption of fixed capital) incurred by enterprises to: 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 to 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
Malta
3.8. Coverage - Time
The data series covers the years 2012-2023.
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 follows 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 at the National level.
7.1. Confidentiality - policy
At the National level:
The NSO requests information for the compilation of official statistics according to the articles of the Malta Statistics Authority (MSA) Act – Cap. 422 (Legislation) and the Data Protection Act – Cap. 586 (Legislation) of the Laws of Malta implementing the General Data Protection Regulations (GDPR).
Article 40 of the MSA Act stipulates the restrictions on the use of information, while Article 41 stipulates the prohibition of disclosure of information. Furthermore, Section IX of the Act (Offences and Penalties) lays down the measures to be taken in case of unlawful exercise of any officer of statistics regarding the confidentiality of data.
Since its inception, the NSO has always ensured that all data collected remains confidential and that it is used for statistical purposes only according to the articles and derogations stipulated in the laws quoted above. The Office is obliged to protect the identity of data providers and refrain from divulging any data to third parties that might lead to the identification of persons or entities.
In 2009, the NSO set up a Statistical Disclosure Committee to ensure that statistical confidentiality is observed, especially when requests for microdata are received.
Upon employment, all NSO employees are informed of the rules and duties regarding confidential information and its treatment. In line with the stipulations of the MSA Act, before commencing work, every employee is required to take an oath of secrecy whose text is included in the same Act.
An internal policy on anonymisation and pseudo-anonymisation is in place to ensure that adequate methods are used for the protection of data that the office collects and shares with the public in its capacity as the National Statistics Office. The policy is meant to safeguard the confidentiality of both personal and business data entrusted to the NSO. The document guides all NSO employees who process data daily as to how anonymisation and pseudo-anonymisation methods should be applied. The policy applies to all confidential, restricted and internal information, regardless of form (paper or electronic documents, applications and databases) that is received, processed, stored and disseminated by the NSO.
7.2. Confidentiality - data treatment
Confidentiality issues arise at the NACE division level in Malta. The following rules are applied for tabular data:
The 2.80 dominance rule means that if the largest two contributors make up 80% or more of the cell total, then the value is confidential.
A minimum frequency count of 3, meaning that if a value has 1 or 2 contributors only, then the value is confidential.
8.1. Release calendar
NSO does not publish the environmental goods and services sector (EGSS) accounts.
8.2. Release calendar access
Not applicable.
8.3. Release policy - user access
Policies directly related to the user's access to statistical data include the 'Dissemination' Policy.
See concept 8.1
10.1. Dissemination format - News release
Not applicable.
10.2. Dissemination format - Publications
Not applicable.
10.3. Dissemination format - online database
Not applicable.
10.3.1. Data tables - consultations
Not requested for this metadata collection.
10.4. Dissemination format - microdata access
Not applicable.
10.5. Dissemination format - other
Not applicable.
10.5.1. Metadata - consultations
Not requested for this metadata collection.
10.6. Documentation on methodology
Not applicable.
10.6.1. Metadata completeness - rate
Not requested for this metadata collection.
10.7. Quality management - documentation
Not applicable.
11.1. Quality assurance
Quality of data is assured by adherence to the Technical Note Validation rules for environmental goods and services accounts, version: 24 April 2023. A quality assurance approach comprises checks of the source data statistics (National Accounts and Public Finance Units’ data), ongoing verification of the results and methodology applied, and external consultation (validation of the results by Eurostat).
11.2. Quality management - assessment
The input data is regularly checked, questioned and verified with the providers: Public Finance Unit and National Accounts Unit. The procedures and processes are reviewed on an annual basis for each questionnaire transmission.
12.1. Relevance - User Needs
Not available
12.2. Relevance - User Satisfaction
Not available
12.3. Completeness
All mandatory variables and most of the voluntary variables were compiled in the previous data collection. Not all issues and concerns can be addressed with the currently available sources. NSO does not compile PRODCOM statistics.
The 2025 Malta CCM investment estimate only covers products within the CEP scope. Any additional developments will be considered in the next year’s data collection cycle.
12.3.1. Data completeness - rate
Not requested for this metadata collection.
13.1. Accuracy - overall
The source data are the NSO Public Finance, National Accounts Units and energy statistics. The quality of the estimates calculations is continuously checked during the production process. It includes the introduction of various checks, like a comparison with the source data and other monetary environmental modules (mainly EPEA) and the final estimates produced and reported in the questionnaire.
13.2. Sampling error
EGSS accounts are compiled using a range of primary statistical sources.
CCM investments: Please refer to paragraph 18.1.3 for further information related to the specific survey.
13.2.1. Sampling error - indicators
Not requested for this metadata collection.
13.3. Non-sampling error
EGSS accounts are compiled using a range of primary statistical sources.
CCM investments: Please refer to paragraph 18.1.3 for further information related to the specific survey.
13.3.1. Coverage error
Not requested for this metadata collection.
13.3.1.1. Over-coverage - rate
Not requested for this metadata collection.
13.3.1.2. Common units - proportion
Not requested for this metadata collection.
13.3.2. Measurement error
Not requested for this metadata collection.
13.3.3. Non response error
Not requested for this metadata collection.
13.3.3.1. Unit non-response - rate
Not requested for this metadata collection.
13.3.3.2. Item non-response - rate
Not requested for this metadata collection.
13.3.4. Processing error
Not requested for this metadata collection.
13.3.5. Model assumption error
Not requested for this metadata collection.
14.1. Timeliness
EGSS data is transmitted to Eurostat at t+22 months.
14.1.1. Time lag - first result
First estimates of EGSS data are available at t+22 months.
14.1.2. Time lag - final result
EGSS data is transmitted to Eurostat at t+22 months.
14.2. Punctuality
The data were delivered to Eurostat on 31st October. The reporting deadline for EGSS and CCM investments to Eurostat is 31 October.
14.2.1. Punctuality - delivery and publication
EGSS data is submitted to Eurostat without delays. The number of days between the delivery date of the data and the target date on which they were scheduled for delivery is 0.
15.1. Comparability - geographical
EGSS accounts are compiled according to harmonised methodology and guidelines provided by Eurostat, which ensures consistency across EU member states.
15.1.1. Asymmetry for mirror flow statistics - coefficient
The methodology applied is based mainly on the SUTs ratios, various national accounts estimates and energy statistics. Therefore, the data is comparable for CEP 02, 03 and 04.
15.1.3. Comparability - geographical - products not present in Indicative compendium - included
Not applicable
15.2. Comparability - over time
There are no breaks in the time series. Any revisions result in recalculations for the affected years.
15.2.1. Length of comparable time series
EGSS: The years 2012–2023 were recalculated in line with the National Accounts benchmark revision as of August 2024.
CCM investments: The data cover the mandatory years 2021–2023.
15.2.2. Comparability - over time detailed
EGSS: The data is comparable from 2012 to 2023.
CCM investment: The data is comparable from 2021 to 2023.
15.3. Coherence - cross domain
EGSS: Please see the following sub-chapters The EGSS account is consistent with national accounts (NA), public finance statistics, environmental protection expenditure accounts (EPEA), and other internal statistics used as source data.
CCM Investments: CCM investment data are consistent with structural business statistics as well as internal and external source data. The estimates have been verified against national accounts (NA) and environmental protection expenditure accounts (EPEA). Any inconsistencies identified with NA or EPEA will be addressed through further alignment in the 2026 data collection.
15.3.1. Coherence - sub annual and annual statistics
Not applicable. Only annual data is compiled and transmitted.
15.3.2. Coherence - National Accounts
EGSS estimates were built on the outcome of national accounts estimates (SUT, Production and Generation of Income Account, sector accounts) and Public Finance Unit statistics (General Government expenditure by COFOG classification).
EPEA results are applied in EGSS estimates and verified during the production process.
15.3.4. Coherence - other statistics
EGSS estimates apply, and consequently, they are coherent with the agricultural, business, energy, and foreign trade statistics.
15.4. Coherence - internal
EGSS:
The data reported in the EGSS questionnaire are internally coherent (totals are consistent with the sum of the breakdowns).
The national accounts' definitions and measurement rules are followed. The same source data is used for the estimates of Output, GVA, Export and employment. It is national accounts and public finance data, including GVA/output and FTE/output ratios.
Different vintages of source data are applied to compile the EGSS accounts for a given year. This is due to different Eurostat reporting of various units. National accounts data is used as of the May News Release (reference Q1 of the current year). COFOG statistics provided by NSO Public Finance Unit are as of January Eurostat transmission. Updated COFOG statistics are requested for the following compilation year to account for revisions. Information from the Institutional Sector depends on the national accounts final estimate. During the 2025 compilation, the September 2024 result was used.
CCM investments:
The CCM investment estimates are internally coherent and encompass various investment products derived from multiple data sources. These data were verified against available information on government expenditure classified by COFOG, as well as information published on various entities’ websites. This represents the first Malta-specific estimate, covering the years 2021-2023.
1 FTE compiles EGSS.
16.1. Cost and Burden - other accounts
The costs and burdens are comparable to those of other accounts.
17.1. Data revision - policy
A written revision policy related to the Environmental Goods and Services Sector (EGSS) accounts compilation is not in place.
17.2. Data revision - practice
Revisions in EGSS estimates follow the revisions in the source data: public finance and national accounts statistics. A complex revision in the National Accounts Unit, availability of new SUT results and SBS results are followed by the Environmental Unit, depending on the period between the availability of revised statistics and transmission deadlines.
17.2.1. Data revision - average size
Between 2024 and 2025, data collection revisions took place across many variables due to the National Accounts revisions:
New SUT 2019 was incorporated in the national accounts and monetary environmental accounts estimates,
New estimates of the production and generation of income accounts following benchmark revision in NR 2024Q2 published in August 2024 and revisions in NR 2025Q1 published in May 2025,
National accounts revisions influenced the estimates of market and non-market output,
GVA revisions follow the EGSS output revisions and national accounts GVA/Output ratios,
Employment revisions follow the EGSS output revisions and national accounts FTE ratios.
17.2.2. Status of data
The EGSS data are updated in line with source data revisions, primarily those of the National Accounts, which are based on new Supply and Use Tables (SUTs) and Structural Business Statistics (SBS) results. The latest National Accounts benchmark revision was implemented in August 2024 and has been incorporated into the EGSS estimates during the 2025 data collection, covering the time series from 2012 to 2023.
18.1. Source data
The main data sources are:
National accounts: Production and Generation of Income Account annual data, Institutional Sector Accounts annual data, Supply and Use table and other sources related to GDP compilation
Public finance statistics: Government expenditure by COFOG, non-consolidated transfers within government departments and bodies
Structural business statistics: variables 303001-303005 & 303999
Environmental protection expenditure accounts
Foreign trade statistics
Public entities’ specific data related to CCM investments.
18.1.1. Source data - detailed - environmental accounts
EGSS:
The Environmental Goods and Services Sector (EGSS) and the Environmental Protection Expenditure Accounts (EPEA) are both used to measure market and non-market output related to environmental activities. The EGSS output is further applied to estimate Gross Value Added (GVA) and employment in the environmental sector.
A single statistician is responsible for compiling all monetary environmental modules, ensuring consistency across datasets. The underlying source data are continuously verified and cross-checked against the results of the environmental modules to maintain data quality and coherence.
CCM Investments:
For Climate Change Mitigation (CCM) investments, detailed source data used in the compilation of the monetary accounts serve as a verification basis for the data reported by public entities.
18.1.2. Source data - detailed - other statistics
EGSS:
Agriculture statistics: the percentage of the Organic farming area in the Total Utilised Agricultural Area (UAA) is applied to estimate organic farming.
Energy statistics: Total electricity generated, and electricity generated from renewable sources (GWh), Production of Biogas and Biodiesel (TJ), Fuel Prices in Malta,
Eurostat database: Gas - domestic consumers - bi-annual prices,
Water statistics – to estimate CEP 0302 (Water savings and management of natural water resources) activities,
International trade data for the calculation of export,
National accounts – to estimate CEP 0302 activities, production of electricity from renewable sources, and employment.
CCM investments:
Internal transport statistics on the number of vehicles with various types of breakdowns,
Transport Malta Authority data on the average selling price by model,
Internal price statistics on new and used motor vehicles,
National Accounts estimates on Gross Fixed Capital Formation (GFCF) and Households Final Consumption Expenditure (HFCE),
Data related to PV panels and electric vehicle charging points provided by the Regulator for Energy and Water Services (REWS) and the Energy & Water Agency (EWA).
18.1.3. Source data - survey
The CCM survey is a dedicated data collection exercise designed to gather detailed information on business investments related to climate change mitigation. The survey builds upon responses obtained from the Structural Business Statistics (SBS) questionnaire. In the SBS, enterprises are asked whether their investments in machinery, equipment, and vehicles are linked to pollution control or cleaner technologies, with possible responses:
All
Partial
No
Do not know
Based on the responses to these SBS questions, a targeted CCM survey is conducted to collect more detailed information on the nature and scale of climate-related investments.
Sampling Design
A cut-off sampling approach was applied, focusing on the largest enterprises that collectively accounted, on average, for 96% of the total reported investment in the SBS questionnaire for the reference year 2023. This design ensures comprehensive coverage of major investment contributors while minimising respondent burden.
Response and Coverage
The net response rate for the 2023 CCM survey was 86%, indicating a high level of engagement among the targeted enterprises.
Frequency
The CCM survey is conducted annually, in alignment with the SBS questionnaire cycle.
18.1.4. Source data - detailed - other macro economic data (trade, VAT etc.)
EGSS: To ensure the completeness of environmental and resource management activities, continuous monitoring of company websites and publications issued by the Malta Environmental and Resources Authority (ERA) is carried out. This approach supports comprehensive data coverage and enhances the accuracy of the Environmental Goods and Services Sector (EGSS) estimates.
CCM Investments: The estimate for CCM investments is being presented for the first time as part of the 2025 data collection exercise. The primary objective for this reporting year was to capture the main investments undertaken in Malta. Any data gaps identified in the mandatory CCM product information will be addressed and refined in subsequent reporting cycles to improve data quality and consistency.
18.2. Frequency of data collection
Data is collected annually from various NSO internal units.
18.3. Data collection
Not applicable.
18.4. Data validation
The EGSS estimate depends on the data of the three Units: National Accounts, Public Finance Statistics and Structural Business Statistics. The units’ results are compared and questioned. The process covers the investigation of the main producers, the methodology of the estimates, past trends, various ratios, and growth rates compared with the EGSS result.
Also, EPEA is compiled in parallel with EGSS by one statistician; therefore, the source data is validated by comparison of the results of the environmental modules.
During the EGSS compilation years, new validation rules were incorporated within the working environment following the validation reports. This includes a time series of reported variables, a set of ratios GVA/Output, GVA/FTE, Export/P1 and consistency checks across Output, GVA and FTE. The checks are incorporated by reported NACE activity and CEP classification codes.
18.5. Data compilation
The methodology applied is based mainly on the SUTs ratios, various national accounts estimates and energy statistics. The currently available data within NSO is not detailed enough to identify (or exclude) environmental products and activities. The EGSS estimate is not strictly based on the compendium.
No environmental product or activity shares were applied.
18.5.1. Imputation - rate
Not requested for this metadata collection.
18.5.2. Data compilation - by variable and type of output
Output
For the compilation of output, we follow the recommendations presented in the EGSS practical guide.
We use the estimates of EPEA for market and non-market output by environmental protection domain (CEP codes). The EPEA estimates are set up by NACE activities and directly applied in EGSS.
Currently, we estimate the ancillary output as zero. We base our estimate on the SBS variable 21140 (Current expenditure on EP). Current expenditure is the sum of “in-house expenditure” and “purchases of environmental protection services.” Following previous years' EPEA data collection and further investigation of the SBS reporting, we consider the expenses mainly as purchases of environmental protection services. The bulk of the expenditure is related to waste collection and is classified under NACE C (Manufacturing). We have not explored yet other sources for the ancillary output estimates.
The EGSS estimates are updated with output estimated for resource management activities (CEP codes):
NACE E and CEP 0302 (Water savings and management of natural water resources): The estimate is based on data from water statistics. The output for CEP 0302 covers reverse osmosis production.
NACE E and CEP 0402 (Materials recovery and savings): The whole amount reported under CPA 38.3 in national accounts has been reported under CEP 0402 following EGSS guidelines. Currently, we do not have information that would allow us to split the materials recovery activity by material.
Electricity produced from renewable sources: We combined national accounts data for CPA D35 (electricity, gas steam and air condition supply) with the shares of electricity output, electricity generation in electricity output and electricity generation from renewable sources.
Small shares of output cover the production of biofuels and biogas: the estimates were built applying the price times quantity approach. The quantities were supplied from the NSO energy statistics.
To break down the output of the EGSS into market and non-market, we use the EPEA results of market and non-market output. Our estimates are built on the SUTs by NACE with further subdivisions into sectors. The market output covers corporations and depends on SUT ratios. The non-market output is the result of COFOG statistics of the S.13 sector.
GVA
For the compilation of gross value added, national accounts ratios GVA/P.11 and GVA/P.1 are applied:
GVA of Market activities: ratios GVA/P11 by NACE activities in the production and generation of income account of the Institutional sectors S11, S12 and S14,
GVA of Non-market activities: ratios GVA/P1 by NACE activities in the production and generation of income account of the Institutional sectors S13.
Employment
Estimates are based on national accounts employment data of full-time equivalents (FTEs number of jobs) by NACE activities:
FTEs of Market activities: ratios FTE GO/P11 by NACE activities in the production and generation of income account of the Institutional sectors S11, S12 and S14,
GVA of Non-market activities: ratios FTE GO/P1 by NACE activities in the production and generation of income account of the Institutional sectors S13.
Export
Export detailed data by company and by HS code was investigated for the years 2012-2022. We link the products with the Indicative compendium list to identify possible environmental products and environmental producers.
We could identify the export of products that would fall under the EGSS scope with 100%. It is mainly the export of waste, which we reported in the EGSS questionnaire.
We base the export estimate on the international trade of goods statistics. BOP statistics in the environmental domain reported are of low quality and highly underreported.
The Malta CCM investment estimate for 2025 data collection does not include products beyond the CEP scope. Further developments will be addressed in the next year’s data collection cycle.
18.5.3. Data compilation - by NACE
The breakdown by NACE is based on the classification of producers of EGSS goods and activities for both market and non-market sectors.
For the CCM investment, the detailed source data provided by Maltese entities were already disaggregated by households, corporations, and NPISH. A further breakdown of the corporate sector by NACE activity was carried out by linking the data with the Office’s Business Register (BR).
18.5.4. Data compilation – CReMA 13B memo item
The NZEB data required for the memo item are not yet estimated in Malta EGSS.
18.6. Adjustment
Not applicable.
18.6.1. Seasonal adjustment
Not requested for this metadata collection.
1. Consistency checks for 2023 (new estimates of output)
Market activities
NACE 01: 32% increase due to a 6.5% increase in NACE A01 output and a 24% increase in the ratio of organic farming land to total Utilized Agricultural Area (UAA).
NACE D: 32% increase, confirmed by increases in the share of energy production from renewable sources in total electricity generation.
Increases in the following activities: NACE E36 (+9%), NACE E37 (+15%), NACE E38 (+35%), and NACE E39 (+17%) are confirmed by national accounts data on output.
Non-market activities
NACE S: Increases of 74% in 2022 and 10% in 2023 are confirmed by national accounts estimates for NACE 94 (Institutional sector S).
NACE O: Increases in CEP codes 01, 0202, 0401, and 07 are confirmed by COFOG statistics.
2. GVA and FTE estimates follow the revisions in national accounts and the respective ratios of GVA and FTE to output.
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 desalination or rainwater recovery, and materials recovery.
EGSS accounts provide data on output and export of environmental goods and services and on the value added 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 by 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.
31 October 2025
Environmental Goods and Services 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 inputs of labour, capital, goods, and services to produce outputs of goods and services.
Only goods and services produced for environmental purposes are included in the scope of the environmental goods and services sector.
'Environmental purpose' means that a good or service helps either 1) preventing, reducing and eliminating pollution and any other degradation of the environment or 2) preserving and maintaining the stock of natural resources and hence safeguarding against depletion.
The EGSS statistics aim at compiling data for the following economic variables:
Output: consists of products that become available for use outside of the producer unit, any goods and services produced for own final use and goods that remain in the inventories at the end of the period in which they are produced. Apart from market output, output for own final use and non-market output, EGSS statistics also include ancillary output, comprising output intended for use within an enterprise.
Market output is to be valued at basic prices, that is, the prices receivable by the producer from the purchaser minus taxes and plus subsidies on products. Output for own final use is to be valued at basic prices of similar products sold on the market or by the total costs of production. Non-market output is to be estimated by the total costs of production. Ancillary output is measured as a total of recurrent production costs (such as intermediate consumption, compensation of employees and consumption of fixed capital) incurred by enterprises to: 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 to 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.
Malta
The reference period for EGSS data is the calendar year.
The source data are the NSO Public Finance, National Accounts Units and energy statistics. The quality of the estimates calculations is continuously checked during the production process. It includes the introduction of various checks, like a comparison with the source data and other monetary environmental modules (mainly EPEA) and the final estimates produced and reported in the questionnaire.
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 methodology applied is based mainly on the SUTs ratios, various national accounts estimates and energy statistics. The currently available data within NSO is not detailed enough to identify (or exclude) environmental products and activities. The EGSS estimate is not strictly based on the compendium.
No environmental product or activity shares were applied.
The main data sources are:
National accounts: Production and Generation of Income Account annual data, Institutional Sector Accounts annual data, Supply and Use table and other sources related to GDP compilation
Public finance statistics: Government expenditure by COFOG, non-consolidated transfers within government departments and bodies
Structural business statistics: variables 303001-303005 & 303999
Environmental protection expenditure accounts
Foreign trade statistics
Public entities’ specific data related to CCM investments.
See concept 8.1
EGSS data is transmitted to Eurostat at t+22 months.
EGSS accounts are compiled according to harmonised methodology and guidelines provided by Eurostat, which ensures consistency across EU member states.
There are no breaks in the time series. Any revisions result in recalculations for the affected years.
