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
1 April 2026
2.2. Metadata last posted
1 April 2026
2.3. Metadata last update
11 September 2026
3.1. Data description
Environmental subsidies and similar transfers’ (ESST) accounts collect and present data on “current and capital transfers intended to support activities that protect the environment or reduce the use and extraction of natural resources”. It includes those transfers defined by the SNA 2008 and ESA 2010 as subsidies, social benefits to households, investment grants and other current and capital transfers. Tax abatements and other environmental support measures are not covered in this definition. However the data collection covers ESA transfers and tax abatements. Environmental subsidies and similar transfers record unrequited payments from general government to other institutional sectors (within the domestic economy and to the rest of the world) and from non-residents (rest of the world), for the purpose of protecting the environment or reducing the use and extraction of natural resources.
3.2. Classification system
Classifications used are national accounts classification of transfers i.e. subsidies (D3), other current transfers (D7), capital transfers (D9) and social contributions and benefits (D6) ; the second classification used relates to the institutional sector receiving the subsidies and similar transfers. Two other are quite relevant classifications for ESST refer to the industry (NACE) of the recipient and the classification for the environmental purpose (CEP). Subsidies related to environmental protection services are distinguished.
3.3. Coverage - sector
Data should be reported by ESA transfers type, by institutional sectors, by activity (NACE) for corporations and by environmental purpose (CEP).
The data set covers the entire national economy as defined in National Accounts (ESA 2010, paragraph 2.04). The institutional sectors in ESA 2010 are non-financial corporations (sector S11), financial corporations (sector S12), general government (sector S13), households (sector S14), NPISH (sector S15), and the rest of the world (sector S2). ESST further groups these sectors for simplification. For example, S11 and S12 are grouped together. This is relevant because the groupings of sectors for ESST determines the data compilation and reporting.
In ESST the following sectors are distinguished:
General Government (S13) as provider and beneficiary of environmental subsidies and similar transfers;
Corporations (S11 and S12), NPISH (S15) and Households (S14) as beneficiaries of environmental subsidies and similar transfers;
the Rest of the World (RoW) as beneficiary, or origin, of subsidies and similar transfers. The institutions of the EU and international organizations are included in ESST as part of the rest of the world sector.
3.4. Statistical concepts and definitions
The construction of the ESST closely follows the concepts, definitions and accounting rules of the core national accounts. The SEEA-CF 2012 paragraph 4.138 identifies environmental subsidy or similar transfer as a transfer intended to support activities that protect the environment or reduce the use and extraction of natural resources.
Environmental protection (EP) includes all activities and actions which have as their primary purpose the prevention, reduction and elimination of pollution as well as any other degradation of the environment. Resource management (RM) includes the preservation, maintenance and enhancement of the stock of natural resources and hence safeguarding against depletion. EP and resource management RM subsidies and similar transfers to compensate any loss of revenue due to EP and RM are also included.
Environmental subsidies and similar transfers present data compatible with the data reported under ESA, on transfers. ESST use statistical units from national accounts. National accounts define and use various statistical units and groupings of units (institutional sectors mainly for ESST) that interact economically (see ESA 2010, §§ 1.54-1.56, 2.01-2.03). Institutional units are grouped in institutional sectors.
3.6. Statistical population
Environmental subsidies and similar transfers encompasses the flows between resident units and resident units and the rest of the world. The focus are the flows from units of general government to the units in other institutional sectors, including transfers from (and to) the rest of the world (mainly from the institutions of European Union and in the framework of international cooperation). Resident units are defined as in ESA 2010.
3.7. Reference area
The reference area is the economic territory as defined in SEEA CF 2012 and 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.
Eurostat currently publishes ESST data for EU Member States, EFTA countries, EU candidate countries and potential candidates.
The first reference year for ESST data to be reported on mandatory basis is 2023, including 2021 and 2022.
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.
Transfers data are measured in million units of national currency.
The reference period is the calendar year.
6.1. Institutional Mandate - legal acts and other agreements
ESST accounts were compiled and reported as a voluntary module, before the amendment of the Regulation (EU) No691/2011 in 2024.
ESST follow the internationally agreed concepts and definitions set out in the SEEA CF 2012. 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. 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
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 ESST 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
Rules applied for treating the data set to ensure statistical confidentiality and prevent unauthorised disclosure.
Confidential data are flagged "confidential" (flag "c") and not published.
8.1. Release calendar
Data are published once the validation procedure has been completed on an annual basis.
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), ESST data that meet the quality standards, including relevant metadata, are made available to users
Eurostat disseminates European statistics, including ESST data, on Eurostat's website (see item 10.3 - 'Dissemination format') in an objective, professional and transparent manner in which all users are treated equitably. Eurostat maintains professional independence. The detailed arrangements are governed by the Eurostat protocol on impartial access to Eurostat data for users.
Data are disseminated annually.
10.1. Dissemination format - News release
There is no regular news release on ESST data.
10.2. Dissemination format - Publications
Eurostat publishes ESST data in an online database and related analyses in Statistics Explained articles.
Data on ESST can be found under: Environment and energy>Environment (env)> Environmental protection expenditure (env_epe) >Environmental Subsidies and Similar transfers (env_esst_cep)
Historical ESST data based on CEPA (the classification used for ESST data collection until 2025) is accessible under: Environment and energy>Environment (env)> Environmental protection expenditure (env_epe) > Environmental Subsidies and Similar transfers (env_esst_h)
10.4. Dissemination format - microdata access
Not applicable (Eurostat collects ESST data from countries at an aggregated level).
10.5. Dissemination format - other
In addition to Statistics Explained web-articles (see section 10.2), information on ESST may be posted on Facebook and Twitter.
Concepts and recording rules for ESST 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, as amended by the Regulation (EU) 2024/3024 ,the Member States and EFTA countries are obliged to transmit Quality Reports alongside their returns to ESST 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 2015/2025 ESST handbook, the methodological 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 ESST quality reports together with the data questionnaires. The ESST 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 ESST.
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
Data on environmental subsidies and similar transfers could be used for analyses of the economic impact of environmental policy — and in particular, they could provide a basis for cost/benefit analyses for new environmental policy proposals. Information on environmental subsidies and similar transfers could also help to review policies targeting the development of the market for environmental goods and services. Environmental subsidies and similar transfers are also used in the process of compilation the Environmental protection expenditure account (EPEA) providing indicators relevant to policy initiatives about the green economy and green jobs.
12.2. Relevance - User Satisfaction
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.
13.1. Accuracy - overall
See point 11.1 above.
Eurostat assesses the accuracy of national data by systematically applying validation checks to all ESST data reported by countries.
The overall accuracy is considered to be good.
13.2. Sampling error
Not applicable.
13.3. Non-sampling error
Not applicable.
14.1. Timeliness
Deadline for the reporting of ESST data is the 31st December.
Eurostat publishes the data once the validation process has been completed.
14.2. Punctuality
Eurostat publishes the data once their validation process has been completed (see section 14.1).
If some of the data submissions arrive after the legal deadline or major quality issues are detected in the data validation procedure, this might lead to delays in the data release.
EU-27 aggregates are released together with the reported data for the individual countries.
15.1. Comparability - geographical
The comparability across countries of ESST is ensured by the common conceptual framework and handbook for ESST updated and published in 2025. The validation checks by Eurostat enhance the comparability between countries, highlighting possible issues.
15.2. Comparability - over time
Almost all EU Member States are compliant with mandatory reporting requirements according to Regulation 691/2011. This will 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.
15.3. Coherence - cross domain
Environmental subsidies and similar transfers have the same system boundaries as European System of Accounts (ESA). This ensures a high level of coherence with the core national accounts. Eurostat cross-checks ESST data against data on government transfer expenditure from National Accounts (COFOG division 5) and data on transfers from Environmental Protection Expenditure Accounts (EPEA).
Currently there are certain linkages and overlaps between ESST accounts and the environmental protection expenditure accounts (EPEA), which already collect on a mandatory basis under Regulation (EU) 691/2011 some information on transfers. In particular, the EPEA module collects data on environmental protection transfers between units of the various institutional sectors of the economy and with the rest of the world. Transfers from/to the rest of the world enter in the calculation of the most important EPEA indicator, i.e. the national expenditure on environmental protection (NEEP).
In EPEA, environmental subsidies and similar transfers are defined in the same way as in ESST, i.e. transfers intended to support activities, which protect the environment and the use of environmental protection products. In both accounts, the core of data to be reported is constituted by transactions classified according to the European System of Accounts (ESA 2010) as current (D.3: Subsidies and D.7: other current transfers) or capital transfers (D.92 Investment grants and D.99 Other capital transfers).
The differences between the EPEA module, within the current scope of mandatory data reporting, and the proposed new ESST module are listed below:
The proposed ESST data collection covers environmental protection and resource management while mandatory EPEA reporting covers only environmental protection.
In ESST (as proposed), the non-profit institutions serving households (NPISH) sector is separated from general government, while EPEA records together the transactions of general government and NPISH.
ESST (as proposed) includes social contributions and benefits (D6) under current transfers that are not included in EPEA.
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.
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 subsidies and similar transfers the main data source used is national accounts data and in particular government accounts based on the classification of the functions of the government (COFOG). This information is complemented by the analysis of governments bodies’ budgets in particular for environmental transfers not reported under COFOG 05 Environmental protection.
Other data sources includes administrative data, fiscal data (on state aid for example), annual activity reports and survey’s results.
18.2. Frequency of data collection
Data are collected on an annual basis.
18.3. Data collection
The scope and frequency of ESST data collection are set out under Regulation (EC) No. 691/2011 on European environmental economic accounts, as amended by the Regulation (EU) 2024/3024 . ESST 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 ESST questionnaire can be found in Eurostat'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 ESST 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 ESST handbook.
Regulation (EU) No 691/2011 defines the ESST characteristics that countries must collect, compile and transmit:
Subsidies (ESA 2010 code D.3)
Other current transfers (ESA 2010 codes D.6 and D.7)
Capital transfers (ESA 2010 code D.9)
Data is to be reported detailed as follows:
by paying institutional sector, as follows: general government; rest of the world;
by receiving institutional sector, as follows: general government; corporations; households; non-profit institutions serving households; rest of the world.
Transfers receivable by corporations from general government are to be reported – at least for their total - according to the classification of economic activities NACE Rev. 2 Data is to be reported detailed by classes of the CEP. Eurostat also voluntarily collects data on tax abatements (as a memo item). These additional data are essential for providing a complete and comprehensive view of the environmental subsidies and similar transfers.
18.6. Adjustment
Not applicable.
No further comment.
Environmental subsidies and similar transfers’ (ESST) accounts collect and present data on “current and capital transfers intended to support activities that protect the environment or reduce the use and extraction of natural resources”. It includes those transfers defined by the SNA 2008 and ESA 2010 as subsidies, social benefits to households, investment grants and other current and capital transfers. Tax abatements and other environmental support measures are not covered in this definition. However the data collection covers ESA transfers and tax abatements. Environmental subsidies and similar transfers record unrequited payments from general government to other institutional sectors (within the domestic economy and to the rest of the world) and from non-residents (rest of the world), for the purpose of protecting the environment or reducing the use and extraction of natural resources.
11 September 2026
The construction of the ESST closely follows the concepts, definitions and accounting rules of the core national accounts. The SEEA-CF 2012 paragraph 4.138 identifies environmental subsidy or similar transfer as a transfer intended to support activities that protect the environment or reduce the use and extraction of natural resources.
Environmental protection (EP) includes all activities and actions which have as their primary purpose the prevention, reduction and elimination of pollution as well as any other degradation of the environment. Resource management (RM) includes the preservation, maintenance and enhancement of the stock of natural resources and hence safeguarding against depletion. EP and resource management RM subsidies and similar transfers to compensate any loss of revenue due to EP and RM are also included.
Environmental subsidies and similar transfers present data compatible with the data reported under ESA, on transfers. ESST use statistical units from national accounts. National accounts define and use various statistical units and groupings of units (institutional sectors mainly for ESST) that interact economically (see ESA 2010, §§ 1.54-1.56, 2.01-2.03). Institutional units are grouped in institutional sectors.
Environmental subsidies and similar transfers encompasses the flows between resident units and resident units and the rest of the world. The focus are the flows from units of general government to the units in other institutional sectors, including transfers from (and to) the rest of the world (mainly from the institutions of European Union and in the framework of international cooperation). Resident units are defined as in ESA 2010.
The reference area is the economic territory as defined in SEEA CF 2012 and 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.
Eurostat currently publishes ESST data for EU Member States, EFTA countries, EU candidate countries and potential candidates.
The reference period is the calendar year.
See point 11.1 above.
Eurostat assesses the accuracy of national data by systematically applying validation checks to all ESST data reported by countries.
The overall accuracy is considered to be good.
Transfers data are measured in 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 ESST handbook.
Regulation (EU) No 691/2011 defines the ESST characteristics that countries must collect, compile and transmit:
Subsidies (ESA 2010 code D.3)
Other current transfers (ESA 2010 codes D.6 and D.7)
Capital transfers (ESA 2010 code D.9)
Data is to be reported detailed as follows:
by paying institutional sector, as follows: general government; rest of the world;
by receiving institutional sector, as follows: general government; corporations; households; non-profit institutions serving households; rest of the world.
Transfers receivable by corporations from general government are to be reported – at least for their total - according to the classification of economic activities NACE Rev. 2 Data is to be reported detailed by classes of the CEP. Eurostat also voluntarily collects data on tax abatements (as a memo item). These additional data are essential for providing a complete and comprehensive view of the environmental subsidies and similar transfers.
The compilation of monetary environmental accounts builds in many countries upon statistics that are primarily collected for other purposes.
For the compilation of environmental subsidies and similar transfers the main data source used is national accounts data and in particular government accounts based on the classification of the functions of the government (COFOG). This information is complemented by the analysis of governments bodies’ budgets in particular for environmental transfers not reported under COFOG 05 Environmental protection.
Other data sources includes administrative data, fiscal data (on state aid for example), annual activity reports and survey’s results.
Data are disseminated annually.
Deadline for the reporting of ESST data is the 31st December.
Eurostat publishes the data once the validation process has been completed.
The comparability across countries of ESST is ensured by the common conceptual framework and handbook for ESST updated and published in 2025. The validation checks by Eurostat enhance the comparability between countries, highlighting possible issues.
Almost all EU Member States are compliant with mandatory reporting requirements according to Regulation 691/2011. This will 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.
