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.
[4D1_E2] Eurostat - Environmental statistics and accounts; sustainable development
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
5 r. Alphonse Weicker - bâtim. Joseph Bech, 2721 Luxembourg
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 March 2026
2.2. Metadata last posted
31 March 2026
2.3. Metadata last update
31 March 2026
3.1. Data description
Environmental protection expenditure accounts (EPEA) describe transactions related to preventing, reducing and eliminating pollution and any other degradation of the environment.
The main aggregate resulting from EPEA is national expenditure on environmental protection (NEEP), which measures the resources dedicated by resident businesses, households and government to protecting the natural environment. This aggregate covers uses of environmental protection services, investment (gross fixed capital formation) for environmental protection activities, and net transfers to the rest of the world for environmental protection.
Countries are required to report on: output, consumption, imports and exports of environmental protection services, investment (gross fixed capital formation and acquisitions less disposals of non-produced non-financial assets) for the production of EP services, transfers for environmental protection.
3.2. Classification system
The scope of environmental protection is defined according to the classification of environmental purposes (CEP). The mandatory reporting is defined by Commission Delegated Regulation (EU) 2025/1131 of 26 March 2025 amending Regulation (EU) No 691/2011.
For EPEA data reporting in CEP, Eurostat has introduced an ad hoc breakdown of Cross-cutting and other environmental purposes (CEP 08), i.e. the share “of which for environmental protection” (CEP 08 EP) for voluntary reporting to ensure the reconciliation with previous classification (CEPA) and allow the calculation of total environmental protection aggregates including administration, management as well as education, training and information (cross-cutting activities) related to environmental protection.
3.3. Coverage - sector
Data should be reported by institutional sector: general government, corporations, households and the rest of the world. NPISH (non-profit institutions serving households) are not separately identified and are included under general government. The corporations sector is divided between: "corporations as specialist and secondary producers of market EP services" and "corporations other, including corporations as producers of ancillary EP output"; productive activities of households are included under corporations as market producers.
3.4. Statistical concepts and definitions
The environmental protection activities are defined, as specified in SEEA-CF 2012 (section 4.2), as those activities whose primary purpose is the prevention, reduction and elimination of pollution and other forms of degradation of the environment. These activities include, but are not limited to, the prevention, reduction or treatment of waste and wastewater; the prevention, reduction or elimination of air emissions; the treatment and disposal of contaminated soil and groundwater; the prevention or reduction of noise and vibration levels; the protection of biodiversity and landscapes, including of their ecological functions; monitoring of the quality of the natural environment (air, water, soil and groundwater); research and development on environmental protection; and the general administration, training and teaching activities oriented towards environmental protection.
The construction of the EPEA closely follows the concepts, definitions and accounting rules of the core national accounts.
3.5. Statistical unit
Environmental protection expenditure accounts present data, in a way that is compatible with the data reported under ESA, on the expenditure for environmental protection, i.e. the economic resources devoted by resident units to environmental protection.
EPEA use statistical units from national accounts. National accounts define and use various statistical units and groupings of units that interact economically (see ESA 2010, §§ 1.54-1.56, 2.01-2.03).
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 to produce environmental protection specific services. While some economic activities may be undertaken only for a single purpose, many activities are undertaken for a variety of purposes. Following general principles of classification, activities are deemed to be environmental activities only if the primary purpose of the activity is consistent with the definitions of the environmental protection.
3.7. Reference area
EU member states.
Data are also available for some EFTA countries, EU candidate countries and potential candidates.
Mandatory data reporting at the end of year n covers the reference period n-2 to n-4.
Voluntary data reporting covers early estimates for reference year n-1 and the period before n-4.
Starting from 2025 data collection, the new classification of environmental purposes (CEP), have replaced CEPA/CReMA according to Commission Delegated Regulation (EU) 2025/1131 of 26 March 2025. Consequently the first mandatory year for data reporting in CEP is 2020.
3.9. Base period
Not applicable.
Millions of euros, million units of national currency.
The data refer to the calendar year.
6.1. Institutional Mandate - legal acts and other agreements
The scope of the mandatory EPEA reporting is defined in Annex IV of Regulation (EU) No 691/2011 on European environmental economic accounts (EEEA), as amended by the Regulation (EU) No 538/2014, Commission Delegated Regulation (EU) 2022/125, Regulation (EU) No 2024/3024, and Commission Delegated Regulation (EU) 2025/1131.
EEEA follow the internationally agreed concepts and definitions set out in the System of Environmental Economic Accounting 2012 – Central Framework. The SEEA CF is the international standard for environmental-economic accounting. It provides a multi-purpose conceptual framework for a systematic description and measurement of interactions between the environment and the economy.
EEEA present environmental information in a way that is compatible with macroeconomic statistics (National Accounts).
6.2. Institutional Mandate - data sharing
Not applicable.
7.1. Confidentiality - policy
Regulation (EC) No 223/2009 on European statistics (recital 24 and Article 20(4)) 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.
The European Statistics Code of Practice provides further conditions to be respected by statistical offices in regard to statistical confidentiality (Principle 5).
Eurostat applies to EPEA data the confidentiality policy as described in Regulation (EC) No 223/2009. In case data are confidential but could be derived from the reported totals or sub-totals, Eurostat applies secondary confidentiality to ensure data remain confidential. Confidential data are not disclosed by Eurostat. Access to confidential data for scientific purposes may be granted (after requesting authorisation from the respective country) on basis of Commission Regulations 557/2013 and 223/2009.
7.2. Confidentiality - data treatment
Confidential data are flagged "confidential" (flag "c") and not published.
Aggregates compiled based on confidential data respect Eurostat's confidentiality rules.
8.1. Release calendar
Data are published once the validation procedure has been completed.
In line with the Community legal framework and the European Statistics Code of Practice (Principle 6 on impartiality and objectivity, Principle 13 on timeliness and punctuality, and Principle 15 on accessibility and clarity), EPEA data that meet the quality standards, including relevant metadata, are made available to users. Eurostat disseminates European statistics, including EPEA data, on its website (see section 10.3 - 'Dissemination format') in an objective, professional, and transparent manner in which all users are treated equitably. Eurostat maintains professional independence.
Eurostat's public online database is available free of charge at the following website (Database).
Data on EPEA is accessible under: Environment and energy > Environment (env) > Environmental protection expenditure (env_epe) > Environmental protection expenditure accounts based on the classification of environmental purpose (env_epea_cep).
Historical EPEA data based on CEPA (the classification used for EPEA data collection until 2025) is accessible under: Environment and energy > Environment (env) > Environmental protection expenditure (env_epe) > Environmental protection expenditure - historical data (env_epe_h) > Environmental protection expenditure accounts based on the classification of environmental protection activities and expenditure (CEPA) (env_ac_epea_h).
10.3.1. Data tables - consultations
Not available.
10.4. Dissemination format - microdata access
Not applicable (Eurostat collects EPEA data from countries at an aggregated level).
10.5. Dissemination format - other
In addition to News item (see section 10.1) and Statistics Explained articles and other publications (see section 10.2), information on EPEA may be posted on Facebook and Twitter.
Concepts and recording rules for EPEA accounts follow internationally agreed definitions set out in the SEEA CF 2012 and present information in a way that is compatible with National Accounts (European System of Accounts, ESA 2010).
Under Regulation EU N° 691/2011, article 7, the Member States and EFTA countries are obliged to transmit Quality Reports alongside their returns to EPEA questionnaire.
The quality reports are published alongside the data and are available in the Eurobase data tree next to the data tables
11.1. Quality assurance
Quality assurance and documentation is a joint responsibility of Eurostat and each reporting country.
The methodological guidance and operational rules provided, e.g. by the 2016/2025 EPEA handbook, the methdological and technical notes disseminated on Eurostat website, seek to ensure the comparability of the concepts, compilation methods and reporting convention across countries.
To verify the quality of data sources and compilation methods, Eurostat requests that countries submit EPEA quality reports together with the data questionnaires. The EPEA quality reports include information about the main data sources, the exhaustiveness and coverage of data, data revisions policy, checks on the quality of the data collected to compile EPEA.
Apart from that, Eurostat has put in place an extensive procedure to validate the data received from countries. The validation tools examine the following aspects:
completeness and formatting of data and footnotes;
internal consistency of data (e.g. totals matching the sum of subcomponents, adherence to accounting rules);
consistency over time of time series;
the balance of supply side and demand side of environmental protection services;
consistency with related statistics, mainly National Accounts.
11.2. Quality management - assessment
Validation procedures, estimation of missing statistical data (gap-filling) are in place.
For each data reporting round, Eurostat compiles a progress report, which is presented to the Working Group on Monetary Environmental Statistics and Accounts (MESA WG), encompassing representatives of all Member States, other reporting countries, Eurostat and other stakeholders.
Specific quality issues detected during the validation process, follow-up actions to ensure further quality improvements, changes to the data reporting templates and methodological guidance are discussed by the MESA WG. Agreed improvement measures are implemented for the subsequent reporting rounds.
12.1. Relevance - User Needs
Environmental protection expenditure accounts framework has been designed to measure the effort made by the society for the prevention, reduction and elimination of pollution and of any other degradation of the environment. These accounts contribute directly or indirectly to the Union's policy priorities on environmental protection, resource management and green growth by providing important information on the production and the use of environmental protection services.
Environmental protection expenditure data are also used in the process of compilation the Environmental Goods and Services Sector (EGSS) accounts providing indicators relevant to policy initiatives about the green economy and green jobs.
There are no systematic studies of user satisfaction. Eurostat has regular hearings with European policymakers and contacts with the research community and other stakeholders to monitor the relevance of the statistics produced and identify new priorities.
12.3. Completeness
The vast majority of Member States report a complete set of mandatory data. If certain environmental activities are assumed to be negligible but precise data are not available yet, countries are encouraged to report '0' as the best estimate and flag the data accordingly.
Missing mandatory data are gap-filled to estimate EU27 aggregates.
12.3.1. Data completeness - rate
Not available.
13.1. Accuracy - overall
See point 11.1 above.
Eurostat assesses the accuracy of national data by systematically applying validation checks to all EPEA data reported by countries. Eurostat also benchmarks EPEA data against data from other sources such as national accounts and COGOF data to verify their plausibility and accuracy.
13.2. Sampling error
Not applicable.
13.2.1. Sampling error - indicators
Not applicable.
13.3. Non-sampling error
Not applicable.
13.3.1. Coverage error
Not applicable.
13.3.1.1. Over-coverage - rate
Not applicable.
13.3.1.2. Common units - proportion
Not applicable.
13.3.2. Measurement error
Not applicable.
13.3.3. Non response error
Not applicable.
13.3.3.1. Unit non-response - rate
Not applicable.
13.3.3.2. Item non-response - rate
Not applicable.
13.3.4. Processing error
Not applicable.
13.3.5. Model assumption error
Not applicable
14.1. Timeliness
Deadline for the reporting of EPEA data and quality reports is the 31st December. Eurostat disseminates country data with a delay of 3 months, after their validation. EU27 estimates are disseminated with a delay of 5 months.
14.1.1. Time lag - first result
Deadline for the reporting of EPEA data and quality reports is the 31st December. Eurostat disseminates country data with a delay of 3 months, after their validation. EU27 estimates are disseminated with a delay of 5 months.
14.1.2. Time lag - final result
Deadline for the reporting of EPEA data and quality reports is the 31st December. Eurostat disseminates country data with a delay of 3 months, after their validation. EU27 estimates are disseminated with a delay of 5 months.
14.2. Punctuality
Data are collected annually. The reporting deadline for EPEA to Eurostat is 31 December.
Eurostat publishes the data once their validation process has been completed (see section 14.1).
14.2.1. Punctuality - delivery and publication
Data are collected annually. The reporting deadline for EPEA to Eurostat is 31 December.
Eurostat publishes the data once their validation process has been completed (see section 14.1).
15.1. Comparability - geographical
The comparability across countries of EPEA accounts is ensured by the common conceptual framework for environmental protection expenditure. The adoption of common statistical concepts and definitions, as defined in the Eurostat handbook, and the checks by Eurostat enhance the comparability between countries.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable.
15.2. Comparability - over time
Almost all EU Member States are compliant with mandatory reporting requirements according to Regulation 691/2011. This ensure a good comparability over time for mandatory years and mandatory characteristics.
Time-series checks applied during the validation aim to assure good time-series consistency of reporting data. The break-in-the-time series flag (b) indicates instances where time-series consistency could not be assured. Countries are encouraged to revise the data to achieve good consistency across time.
15.2.1. Length of comparable time series
Comparability over time at country level is still limited for years prior to 2014 and for voluntary reporting items.
15.3. Coherence - cross domain
Environmental protection expenditure accounts have the same system boundaries as European System of Accounts (ESA). This ensures a high level of coherence with the core national accounts.
15.3.1. Coherence - sub annual and annual statistics
Not applicable
15.3.2. Coherence - National Accounts
The coherence with national accounts is checked at country level in the validation process.
15.4. Coherence - internal
The data reported by countries are internally coherent (totals are equal to the sum of the breakdowns). Case where totals exceed the sum of their breakdowns can be explained by non-availability of data at a more detailed level.
Not available.
17.1. Data revision - policy
The general Eurostat revision policy applies to this domain.
17.2. Data revision - practice
The published data should be regarded as final, unless otherwise stated. However, data revisions may occur at any time. All reported errors (once validated) result in corrections of the disseminated data. Reported errors that are deemed to be significant are corrected in the disseminated data as soon as the correct data have been validated.
Data are only published once they are deemed to be sufficiently complete for all data providers contributing to the aggregate. New data are only used to update disseminated data, if provided according to the provision schedule set by Eurostat.
17.2.1. Data revision - average size
Not requested for this metadata collection.
18.1. Source data
The compilation of monetary-environmental accounts builds in many countries upon statistics that are primarily collected for other purposes.
For the compilation of environmental protection expenditure accounts data sources used are national accounts (production and generation of income accounts; GFCF by NACE, supply and use tables; data based on the classification of functions of government), structural business statistics, business register, balance of payments, household budget surveys.
In some cases, customised EPEA surveys have been put in place.
18.2. Frequency of data collection
Data are collected on an annual basis.
18.3. Data collection
The scope and frequency of EPEA data collection are set out under Regulation (EC) No. 691/2011 on European environmental economic accounts. EPEA questionnaire seeks also more detailed information on breakdowns by environmental activity and a number of additional variables that are reported on a voluntary basis. The most recent EGSS questionnaire can be found in Eurosta's website under Methodology.
18.4. Data validation
Eurostat undertakes a number of standard accuracy and plausibility checks and discusses the identified issues with the data compilers. The validation process is duly documented in country validation reports.
Eurostat carries out additional quality controls in its internal database when data are uploaded for dissemination.
For additional information on data validation please see this website and point 11.1. Eurostat updates the EPEA validation procedure based on the feedback from countries and lessons learned during the validation on a yearly basis.
18.5. Data compilation
Data sources, methods and compilation techniques are country specific, but should be used in a way compliant with the definitions and accounting rules described in the EPEA handbook.
The EU Member States are requested to submit to Eurostat on an annual basis data on output, intermediate and final consumption, imports and exports of environmental protection services and gross fixed capital formation and acquisitions less disposals of non-produced non-financial assets for the production of environmental protection services. The data must be cross-classified by:
institutional sectors and their role as producers/consumers of environmental protection services,
economic activities (using the NACE Rev. 2) for the ancillary production of environmental protection services,
classification of environmental purposes (CEP).
Missing statistical information for mandatory data reporting is estimated by Eurostat through an ad hoc gap-filling procedure, based on different methods according to data availability. Data annually submitted by countries and validated by Eurostat are used in the gap-filling procedure. The main data sources to gap-fill missing data are data on General Government expenditure by function (COFOG - UNSD classification of functions of government, replicated in ESA201) and by type of transaction, national accounts data and inferential method. Moreover, as a consequence of the transition to CEP in the 2025 data collection, historical data reported according to CEPA and not resubmitted by countries under the new classification have also been used.
Gap filled data are used to calculate EU27 estimates. Eurostat also produce estimates for EU aggregates for two additional years after the last reference year. Data are estimated by country and EU aggregates estimates are produced by summing up the transmitted or estimated country data. Eurostat estimates the EU aggregates for the following variables:
Output (market and non-market) of EP services by general government and NPISH;
Market output of EP services by specialist producers;
Ancillary EP output by corporations other than specialist producers;
Gross fixed capital formation plus net acquisition of non-produced non-financial assets for the production of environmental protection services by general government and corporations;
Final consumption of EP services by general government;
Final consumption of EP services by households;
Intermediate consumption of EP services;
Environmental protection transfers to / from Rest of the World.
Estimated country data are not disseminated, but only included in the calculation of EU aggregates. Only country data provided in the EPEA questionnaire are disseminated, once the validation procedure has been completed.
Due to the use of estimated country data in the calculation of EU aggregates, the sum of the values published for Member States may differ from the published EU aggregates. In addition, EU aggregates may be subject to controlled rounding to protect confidentiality while maintaining overall data quality and consistency.
EU-27 aggregates based on data collected according to the classification of environmental purpose (CEP), introduced in 2025 data collection, are currently available from 2014.
Environmental protection expenditure accounts (EPEA) describe transactions related to preventing, reducing and eliminating pollution and any other degradation of the environment.
The main aggregate resulting from EPEA is national expenditure on environmental protection (NEEP), which measures the resources dedicated by resident businesses, households and government to protecting the natural environment. This aggregate covers uses of environmental protection services, investment (gross fixed capital formation) for environmental protection activities, and net transfers to the rest of the world for environmental protection.
Countries are required to report on: output, consumption, imports and exports of environmental protection services, investment (gross fixed capital formation and acquisitions less disposals of non-produced non-financial assets) for the production of EP services, transfers for environmental protection.
31 March 2026
The environmental protection activities are defined, as specified in SEEA-CF 2012 (section 4.2), as those activities whose primary purpose is the prevention, reduction and elimination of pollution and other forms of degradation of the environment. These activities include, but are not limited to, the prevention, reduction or treatment of waste and wastewater; the prevention, reduction or elimination of air emissions; the treatment and disposal of contaminated soil and groundwater; the prevention or reduction of noise and vibration levels; the protection of biodiversity and landscapes, including of their ecological functions; monitoring of the quality of the natural environment (air, water, soil and groundwater); research and development on environmental protection; and the general administration, training and teaching activities oriented towards environmental protection.
The construction of the EPEA closely follows the concepts, definitions and accounting rules of the core national accounts.
Environmental protection expenditure accounts present data, in a way that is compatible with the data reported under ESA, on the expenditure for environmental protection, i.e. the economic resources devoted by resident units to environmental protection.
EPEA use statistical units from national accounts. National accounts define and use various statistical units and groupings of units that interact economically (see ESA 2010, §§ 1.54-1.56, 2.01-2.03).
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 to produce environmental protection specific services. While some economic activities may be undertaken only for a single purpose, many activities are undertaken for a variety of purposes. Following general principles of classification, activities are deemed to be environmental activities only if the primary purpose of the activity is consistent with the definitions of the environmental protection.
EU member states.
Data are also available for some EFTA countries, EU candidate countries and potential candidates.
The data refer to the calendar year.
See point 11.1 above.
Eurostat assesses the accuracy of national data by systematically applying validation checks to all EPEA data reported by countries. Eurostat also benchmarks EPEA data against data from other sources such as national accounts and COGOF data to verify their plausibility and accuracy.
Millions of euros, million units of national currency.
Data sources, methods and compilation techniques are country specific, but should be used in a way compliant with the definitions and accounting rules described in the EPEA handbook.
The EU Member States are requested to submit to Eurostat on an annual basis data on output, intermediate and final consumption, imports and exports of environmental protection services and gross fixed capital formation and acquisitions less disposals of non-produced non-financial assets for the production of environmental protection services. The data must be cross-classified by:
institutional sectors and their role as producers/consumers of environmental protection services,
economic activities (using the NACE Rev. 2) for the ancillary production of environmental protection services,
classification of environmental purposes (CEP).
Missing statistical information for mandatory data reporting is estimated by Eurostat through an ad hoc gap-filling procedure, based on different methods according to data availability. Data annually submitted by countries and validated by Eurostat are used in the gap-filling procedure. The main data sources to gap-fill missing data are data on General Government expenditure by function (COFOG - UNSD classification of functions of government, replicated in ESA201) and by type of transaction, national accounts data and inferential method. Moreover, as a consequence of the transition to CEP in the 2025 data collection, historical data reported according to CEPA and not resubmitted by countries under the new classification have also been used.
Gap filled data are used to calculate EU27 estimates. Eurostat also produce estimates for EU aggregates for two additional years after the last reference year. Data are estimated by country and EU aggregates estimates are produced by summing up the transmitted or estimated country data. Eurostat estimates the EU aggregates for the following variables:
Output (market and non-market) of EP services by general government and NPISH;
Market output of EP services by specialist producers;
Ancillary EP output by corporations other than specialist producers;
Gross fixed capital formation plus net acquisition of non-produced non-financial assets for the production of environmental protection services by general government and corporations;
Final consumption of EP services by general government;
Final consumption of EP services by households;
Intermediate consumption of EP services;
Environmental protection transfers to / from Rest of the World.
Estimated country data are not disseminated, but only included in the calculation of EU aggregates. Only country data provided in the EPEA questionnaire are disseminated, once the validation procedure has been completed.
Due to the use of estimated country data in the calculation of EU aggregates, the sum of the values published for Member States may differ from the published EU aggregates. In addition, EU aggregates may be subject to controlled rounding to protect confidentiality while maintaining overall data quality and consistency.
EU-27 aggregates based on data collected according to the classification of environmental purpose (CEP), introduced in 2025 data collection, are currently available from 2014.
The compilation of monetary-environmental accounts builds in many countries upon statistics that are primarily collected for other purposes.
For the compilation of environmental protection expenditure accounts data sources used are national accounts (production and generation of income accounts; GFCF by NACE, supply and use tables; data based on the classification of functions of government), structural business statistics, business register, balance of payments, household budget surveys.
In some cases, customised EPEA surveys have been put in place.
Data are disseminated at least once a year.
Deadline for the reporting of EPEA data and quality reports is the 31st December. Eurostat disseminates country data with a delay of 3 months, after their validation. EU27 estimates are disseminated with a delay of 5 months.
The comparability across countries of EPEA accounts is ensured by the common conceptual framework for environmental protection expenditure. The adoption of common statistical concepts and definitions, as defined in the Eurostat handbook, and the checks by Eurostat enhance the comparability between countries.
Almost all EU Member States are compliant with mandatory reporting requirements according to Regulation 691/2011. This ensure a good comparability over time for mandatory years and mandatory characteristics.
Time-series checks applied during the validation aim to assure good time-series consistency of reporting data. The break-in-the-time series flag (b) indicates instances where time-series consistency could not be assured. Countries are encouraged to revise the data to achieve good consistency across time.
