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.
[IT1] National Institute of Statistics (Istat) (Italy)
1.2. Contact organisation unit
DIRECTORATE FOR NATIONAL ACCOUNTS - Division for final demand, labour and capital input, environmental accounts
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
Via Agostino Depretis 74/B, 00184 Roma
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
30 December 2025
2.2. Metadata last posted
30 December 2025
2.3. Metadata last update
30 December 2025
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 construction of the EPEA closely follows the concepts, definitions and accounting rules of the core national accounts. The SEEA-CF 2012 (section 4.2) identifies environmental protection activities 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.
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
The reference area of the statistics is ITALY. The reference area is the economic territory as defined in the European System of Accounts (ESA 2010). A unit is said to be a resident unit of a country when it has its centre of economic interest in the economic territory of that country, that is, when it engages for an extended period (1 year or more) in economic activities in that territory.
3.8. Coverage - Time
2025 EPEA data reporting covers years 2016-2023. At national level we do not compile preliminary data and we do not have estimates available for additional years besides those transmitted to Eurostat
3.9. Base period
Not requested for this metadata collection.
Macro economic variables (output, intermediate consumption, investment etc.) are measured in million units of euro.
The reference period for EPEA data is the calendar year.
6.1. Institutional Mandate - legal acts and other agreements
EPEA accounts are compiled and reported in accordance with Regulation (EU) No. 691/2011 on European environmental economic accounts (EEEA) and subsequent amendments. EPEA 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
The Regulation (EC) No 223/2009 of the European Parliament and of the Council of 11 March 2009 on European statistics) applies for EPEA.
7.2. Confidentiality - data treatment
Not applicable
8.1. Release calendar
EPEA time series are released within two months from data delivery to Eurostat. A release calendar is not accessible in advance; however, the release policy for Epea and other environmental accounts is specified in a note to a yearly publication devoted to environmental accounts. See for example this website.
8.2. Release calendar access
Not applicable
8.3. Release policy - user access
Data are disseminated on the dedicated datawarehouse to all users. Users are informed about the release of EPEA data in two ways: - on Friday of the week before: by a general announcement of all data release of the following week on the Istat website as well as by email to selected users ; - on the main page of the Istat website (Italian section only) by means of a 'news' document - approximately half a page. It includes information on reference period, main data sources, main changes from previous data release, contact persons.
Annual
10.1. Dissemination format - News release
In February 2025 the annual news release covering all environmental accounts including NEEP data was published, covering years 2021-2023. The English edition is available at:
In 2021 an ebook entirely devoted to environmental accounts was released; chapter 5 covers EGSS and EPEA analysis: “Economia e ambiente – una lettura integrata” (in italian only) .
A short methodological note covering all environmental accounts produced by Istat is available, for the first time in English as well, within the following news release: Environment-and-economy-main-indicators-years-2021-2023.
10.6.1. Metadata completeness - rate
Not requested for this metadata collection.
10.7. Quality management - documentation
All documents related to quality are available at: Istat website.
11.1. Quality assurance
Quality assessment is based on a cheklist of compliance of existing statistical processes. The compiled checklist is for internal assessment processes.
Validation rules applied to EPEA output include: check of consistency between supply and use side estimates; analysis of the consistency of the new time series with the previous one: where differences occur the reasons for the difference are investigated in detail; analysis of the year to year changes of the new time series: where large variations occur the reasons for the observed change are investigated in detail.
11.2. Quality management - assessment
Procedures and processes are regularly updated; major revisions and updates occur during the national accounts general revisions.
12.1. Relevance - User Needs
Main uses of EPEA are for the purpose of statistical information and analysis.
12.2. Relevance - User Satisfaction
At a meeting held a few years ago to illustrate the existing regular production of environmental accounts including EPEA, members of the Commission of Users of Statistical Information and other users clearly pointed out that a more detailed CEPA breakdown would be very helpful, particularly concerning climate related expenditure. In addition other research Institutes would like to use Epea data for estimates related to Biodiversity Strategy and the Marine Strategy but the available CEPA is not suitable to this purpose.
12.3. Completeness
All Epea mandatory variables are reported; The following voluntary variables are reported:
for all institutional sectors: Transfers D3_7_92_99_R by CEP
for GG and RoW: D3_7_92_99_P by CEP
for Corporations (producers of ancillary EP services) - NACE B to E36: GFCF on specific EP fixed assets (end-of-pipe technologies) and GFCF on cleaner EP fixed assets (integrated technologies) by CEP
in the USE table, investments in EP products, i.e.Gross fixed capital formation and acquisition less disposals of non-financial non-produced assets (P.51g_NP) by CEP
12.3.1. Data completeness - rate
Not requested for this metadata collection.
13.1. Accuracy - overall
Not applicable
13.2. Sampling error
Not applicable
13.2.1. Sampling error - indicators
Not requested for this metadata collection.
13.3. Non-sampling error
Not applicable
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
First EPEA results are calculated 24 months after the reference period. Final EPEA results are available 36 months after the reference period. EPEA data reported to Eurostat at the end of December 2024 were disseminated nationally in February 2025. For the 2025 EPEA reporting national dissemination is planned soon after Eurostat validation, presumably in February 2026.
14.1.1. Time lag - first result
First EPEA results are calculated 24 months after the reference period.
14.1.2. Time lag - final result
Final EPEA results are available 36 months after the reference period.
14.2. Punctuality
The data were delivered to Eurostat on 30 December 2025. The reporting deadline for EPEA to Eurostat is 31 December.
14.2.1. Punctuality - delivery and publication
Not requested for this metadata collection.
15.1. Comparability - geographical
Not applicable
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not requested for this metadata collection.
15.2. Comparability - over time
As concerns GFCF for producers of ancillary EP services, a break in time series occurs in 2017, since SBS data that provide the source of EPEA estimates, apply since 2017 a new definition of the statistical unit, in order to make data comparable at the EU level. Under the new definition, which takes into account the relationships between the legal units belonging to the same group, the enterprise is the smallest combination of legal units, that is an organizational unit producing goods or services, which benefits from a certain degree of autonomy in decision-making. By contrast, the time series up to 2016 applies a different definition under which 1 enterprise equals 1 legal unit.
In the 2025 data delivery a new break in the transfers time series was introduced for 2021. It concerns data for part of Central Government (S13111 only): data for years 2016-2020 are derived from general government accounts cofog data (05.3.1 and part of 06.3.1 and 04.2.2); data for years 2021-2023 are the result of a micro budget analysys of S13111 transfers.
15.2.1. Length of comparable time series
Not requested for this metadata collection.
15.3. Coherence - cross domain
Egss output data by product and environmental function are the source of data for Epea output, thus ensuring full compliance. The same applies to exports.
ESST data are the source of data for Epea transfers, thus ensuring full consistency between these variables. However, in compliance with the EPEA methodology, transfers between Central administrations and Local Administrations are consolidated.
15.3.1. Coherence - sub annual and annual statistics
Not requested for this metadata collection.
15.3.2. Coherence - National Accounts
Estimates are consistent with NA SUT data.
15.4. Coherence - internal
EPEA data are internally consistent - total supply equals total uses
0,7 FTE in 2025
17.1. Data revision - policy
In general the REVISION POLICY for EPEA data is as follows: update of t-3 and t-2 data in every data transmission due to the ordinary revisions of NA data sources. In addition, the entire time series may be updated on the occasion of changes in the Regulation requirements as well as national accounts other than ordinary revisions.
17.2. Data revision - practice
Main revisions introduced in the EPEA 2025 time series are as follows:
transfers - entire time series: revised for the calculation of the new ESST module and are now directly derived from it;
ancillary output - entire time series.
(voluntary) data for CEP0201 entirely revised - production of energy from renewable sources added; only services were included beforehand
17.2.1. Data revision - average size
Not requested for this metadata collection.
18.1. Source data
Source data - detailed - General government and NPISH
General government accounts - detailed working level data;
Istat’s general government accounts – detailed working-level data (not published) allow to separately estimatemarket output, output for own-final use and non-market output.
NPSIH data are included as concerns output and intermediate consumption but not within GFCF data
Source data - detailed – Corporations (specialist and ancillary)
S11_S12. Corporations as specialist and secondary producers of market EP services - all reported CEPA categories:
output: Egss;
GFCF: national accounts GFCF for corporations;
intermediate consumption: national accounts use tables;
transfers. General government accounts - detailed working level data
S11_S12 and S11_S12 by NACE (and detail for NACE C) Other Corporations - all CEPA categories:
GFCF and ancillary output: Survey on Economic and financial accounts of large enterprises data and on Survey Small and Medium Enterprises
intermediate consumption: national accounts use tables.
Source data - detailed - Household
Final consumption: national accounts use tables;
transfers: General government accounts - detailed working level data.
Source data - detailed - other macro-economic data (import, export, VAT etc.)
Exports, imports, tax and contributions: National Accounts data by product; as concerns specifically exports and imports for CEP 0401, they cover waste collection and waste treatment and disposal services; consequently, CPA 38.3 'Materials recovery services' is not included.
transfers: General government accounts - detailed working level data.
Source data - detailed - national expenditure on environmental protection NEEP
The NEEP is calculated for each institutional sector with the specific data sources listed above
Source data - detailed – other information
COFOG function 05 data as well as COFOG function 06.3.1 (part of) and 04.2..2 (part of) are used as input for the compilation process. However, in some cases input data at detailed working level are used and this may lead to differences between EPEA estimates mainly for Central Government and GG for a given COFOG function. COFOG 5.3 data are broken down by CEP function by means of: detailed working level data and expert assessment for Local Administration; detailed analysis of budget items for Central Administration. EP output and P2_EPS of NPSIH are based on NA data for NPSIH combined with NPSIH registry and the latest NPSIH census; the latter two sources allow to identify EP and RM functions.
Main data sources are national accounts data and SBS. Specifically:
S13_S15. General government and NPISH - all CEPA categories and all reported variables:
S11_S12. Corporations as specialist and secondary producers of market EP services - all reported CEP categories:
output: Egss;
GFCF: national accounts GFCF for corporations;
intermediate consumption: national accounts use tables;
transfers. General government accounts - detailed working level data
S11_S12 and S11_S12 by NACE (and detail for NACE C) Other Corporations - all CEPA categories:
GFCF and ancillary output: Survey on Economic and financial accounts of large enterprises data and on Survey Small and Medium Enterprises
intermediate consumption: national accounts use tables.
S1_S2. all reported CEPA categories
exports, imports, tax and contributions: National Accounts data by product;
transfers: General government accounts - detailed working level data.
S14. Households - all reported CEP categories
final consumption: national accounts use tables;
transfers: General government accounts - detailed working level data.
Egss output data by product and environmental function are the source of data for Epea. The same applies to exports.
COFOG function 05 data are used as input for the compilation process. Detailed working level data for individual Central and Local Administrations are also used. COFOG 5.3 data are broken down by CEP function by means of: detailed working level data and expert assessment for Local Administration; detailed analysis of budget items for Central Administration. EP output and P2_EPS of NPSIH are based on NA data for NPSIH combined with NPSIH registry and the latest NPSIH census.
18.2. Frequency of data collection
Annually
18.3. Data collection
Not applicable
18.4. Data validation
Istat does not have a dedicated survey to compile EPEA. However, as explained above, one of the data sources used are data on investments and current expenditure for environmental protection services (broken down by CEPA class) annually collected within the Istat Survey on Economic and financial accounts of large enterprises and the Survey on Economic and financial accounts of small and medium enterprises. Detailed quality checks are performed on the individual data collected on total current environmental protection expenditure and purchase of external environmental protection services; quality checks include: time series consistency, plausbility checks with data other than environmental protection expenditure collected in the same survey. Despite the quality checks performed we reckon that the quality of the data could be still significantly improved. EPEA estimates are carried out by CEP and Egss intermediate compendium service. For each service and CEP, performed checks include: comparison of total resources at purchasers' prices (output+imports+taxes minus subsidies) with total uses ; analysis of the plausibility and consistency over time of the distribution of total uses among different components (intermediate consumption, final consumption, investments, exports). Please notice that only in a few cases investments are covered by this analysis, that is only for products that can be used for capital formation.
18.5. Data compilation
Not applicable
18.5.1. Imputation - rate
Not requested for this metadata collection.
18.6. Adjustment
Not applicable
18.6.1. Seasonal adjustment
Not requested for this metadata collection.
NEEP values by CEP for Italy slightly differ from the result of the Eurostat automatic calculations, although total NEEP values match. This is because NEEP data by CEP are calculatiod nationally in compliance with the methodological approach outlined in Eurostat note 'National Expenditure on Environmental Protection: estimates by CEPA', i.e. NEEP for each CEP j is calculated by subtracting the intermediate consumption of CEP j by producers of all EP services.
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.
30 December 2025
The construction of the EPEA closely follows the concepts, definitions and accounting rules of the core national accounts. The SEEA-CF 2012 (section 4.2) identifies environmental protection activities 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.
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.
The reference area of the statistics is ITALY. The reference area is the economic territory as defined in the European System of Accounts (ESA 2010). A unit is said to be a resident unit of a country when it has its centre of economic interest in the economic territory of that country, that is, when it engages for an extended period (1 year or more) in economic activities in that territory.
The reference period for EPEA data is the calendar year.
Not applicable
Macro economic variables (output, intermediate consumption, investment etc.) are measured in million units of euro.
Not applicable
Source data - detailed - General government and NPISH
General government accounts - detailed working level data;
Istat’s general government accounts – detailed working-level data (not published) allow to separately estimatemarket output, output for own-final use and non-market output.
NPSIH data are included as concerns output and intermediate consumption but not within GFCF data
Source data - detailed – Corporations (specialist and ancillary)
S11_S12. Corporations as specialist and secondary producers of market EP services - all reported CEPA categories:
output: Egss;
GFCF: national accounts GFCF for corporations;
intermediate consumption: national accounts use tables;
transfers. General government accounts - detailed working level data
S11_S12 and S11_S12 by NACE (and detail for NACE C) Other Corporations - all CEPA categories:
GFCF and ancillary output: Survey on Economic and financial accounts of large enterprises data and on Survey Small and Medium Enterprises
intermediate consumption: national accounts use tables.
Source data - detailed - Household
Final consumption: national accounts use tables;
transfers: General government accounts - detailed working level data.
Source data - detailed - other macro-economic data (import, export, VAT etc.)
Exports, imports, tax and contributions: National Accounts data by product; as concerns specifically exports and imports for CEP 0401, they cover waste collection and waste treatment and disposal services; consequently, CPA 38.3 'Materials recovery services' is not included.
transfers: General government accounts - detailed working level data.
Source data - detailed - national expenditure on environmental protection NEEP
The NEEP is calculated for each institutional sector with the specific data sources listed above
Source data - detailed – other information
COFOG function 05 data as well as COFOG function 06.3.1 (part of) and 04.2..2 (part of) are used as input for the compilation process. However, in some cases input data at detailed working level are used and this may lead to differences between EPEA estimates mainly for Central Government and GG for a given COFOG function. COFOG 5.3 data are broken down by CEP function by means of: detailed working level data and expert assessment for Local Administration; detailed analysis of budget items for Central Administration. EP output and P2_EPS of NPSIH are based on NA data for NPSIH combined with NPSIH registry and the latest NPSIH census; the latter two sources allow to identify EP and RM functions.
Main data sources are national accounts data and SBS. Specifically:
S13_S15. General government and NPISH - all CEPA categories and all reported variables:
S11_S12. Corporations as specialist and secondary producers of market EP services - all reported CEP categories:
output: Egss;
GFCF: national accounts GFCF for corporations;
intermediate consumption: national accounts use tables;
transfers. General government accounts - detailed working level data
S11_S12 and S11_S12 by NACE (and detail for NACE C) Other Corporations - all CEPA categories:
GFCF and ancillary output: Survey on Economic and financial accounts of large enterprises data and on Survey Small and Medium Enterprises
intermediate consumption: national accounts use tables.
S1_S2. all reported CEPA categories
exports, imports, tax and contributions: National Accounts data by product;
transfers: General government accounts - detailed working level data.
S14. Households - all reported CEP categories
final consumption: national accounts use tables;
transfers: General government accounts - detailed working level data.
Egss output data by product and environmental function are the source of data for Epea. The same applies to exports.
COFOG function 05 data are used as input for the compilation process. Detailed working level data for individual Central and Local Administrations are also used. COFOG 5.3 data are broken down by CEP function by means of: detailed working level data and expert assessment for Local Administration; detailed analysis of budget items for Central Administration. EP output and P2_EPS of NPSIH are based on NA data for NPSIH combined with NPSIH registry and the latest NPSIH census.
Annual
First EPEA results are calculated 24 months after the reference period. Final EPEA results are available 36 months after the reference period. EPEA data reported to Eurostat at the end of December 2024 were disseminated nationally in February 2025. For the 2025 EPEA reporting national dissemination is planned soon after Eurostat validation, presumably in February 2026.
Not applicable
As concerns GFCF for producers of ancillary EP services, a break in time series occurs in 2017, since SBS data that provide the source of EPEA estimates, apply since 2017 a new definition of the statistical unit, in order to make data comparable at the EU level. Under the new definition, which takes into account the relationships between the legal units belonging to the same group, the enterprise is the smallest combination of legal units, that is an organizational unit producing goods or services, which benefits from a certain degree of autonomy in decision-making. By contrast, the time series up to 2016 applies a different definition under which 1 enterprise equals 1 legal unit.
In the 2025 data delivery a new break in the transfers time series was introduced for 2021. It concerns data for part of Central Government (S13111 only): data for years 2016-2020 are derived from general government accounts cofog data (05.3.1 and part of 06.3.1 and 04.2.2); data for years 2021-2023 are the result of a micro budget analysys of S13111 transfers.
