Title of statistical activity: Environmental protection expenditure accounts

Code of statistical activity: 10101

  1. Contact
  2. Metadata update
  3. Statistical presentation
  4. Unit of measure
  5. Reference period
  6. Institutional mandate
  7. Confidentiality
  8. Release policy
  9. Frequency of dissemination
  10. Accessibility and clarity
  11. Quality management
  12. Relevance
  13. Accuracy and reliability
  14. Timeliness and punctuality
  15. Coherence and comparability
  16. Cost and burden
  17. Data revision
  18. Statistical processing

1. Contact Individual or organisational contact points for the data or metadata, including information on how to reach the contact points.

1.1. Contact organisation The name of the organisation of the contact points for the data or metadata.

Statistics Estonia

1.2. Contact organisation unit An addressable subdivision of an organisation.

Economic and Environmental Statistics Department

1.3. Contact name The name of the contact points for the data or metadata.

Grete Luukas

1.4. Contact person function The area of technical responsibility of the contact, such as "methodology", "database management" or "dissemination".

Leading analyst

1.5. Contact mail address The postal address of the contact points for the data or metadata.

51 Tatari Str, 10134 Tallinn, Estonia

1.6. Contact email address E-mail address of the contact points for the data or metadata.


1.7. Contact phone number The telephone number of the contact points for the data or metadata.

+372 625 9403

2. Metadata update The date on which the metadata element was inserted or modified in the database.

2.1. Metadata last certified Date of the latest certification provided by the domain manager to confirm that the metadata posted are still up-to-date, even if the content has not been amended.


2.2. Metadata last update Date of last update of the content of the metadata.


3. Statistical presentation

3.1. Data description Main characteristics of the data set described in an easily understandable manner, referring to the data and indicators disseminated.

Environmental protection investments, current expenditures and environmental protection revenue

3.2. Classification system Arrangement or division of objects into groups based on characteristics which the objects have in common.

Estonian Classification of Economic Activities (EMTAK 2008) based on NACE Rev. 2

Classification of Environmental Protection Activities and Expenditure (CEPA 2000)

3.3. Sector coverage Main economic or other sectors covered by the statistics.

The data collected with the environmental protection expenditure reports do not cover the institutional sectors used in the National Accounts.

Environmental protection receipts and expenditure are published separately for enterprises specialised in environment protection and not specialised in environment protection.

3.4. Statistical concepts and definitions Statistical characteristics of statistical observations.

Environmental protection expenditures – the sum of capital and current expenditure on environmental protection activities. Environmental protection expenditures are only such expenditures where the main purpose is to prevent, reduce or eliminate pollutants and pollution or any other degradation of the environment resulting from the operating activity of the company.

Environmental protection investments – all investments where the main purpose is to prevent or reduce pollutants and pollution or any other degradation of the environment.

In-house spending – expenditures, where the main purpose is to prevent, reduce, treat or eliminate pollutants and pollution or any other degradation of the environment resulting from the operating activity of the company, also including labour expenditure, payments for rent, leasing and insurance, expenditure on measuring and monitoring the pollution level, the use of energy and other material goods and the purchase of services. General administration and other activities, which are not directly linked to the environmental protection equipment, such as setting up and maintaining environmental information systems, preparing for environmental licenses, registering and certifying environmental education and information, making environmental reports, etc. are included.

Payments/purchases – all fees, charges, and similar payments to external bodies (outside the reporting unit) in exchange of the environmental protection services related to the environmental impacts of the operating activity of the company (payments for collecting and treating solid waste, collecting and treating wastewater, payments to environmental consultants, payments for removal, treatment or containment of contaminated soil or water body, etc.).

Pollution prevention investments – capital expenditures on new or adapted existing methods, technologies, processes, equipment which is designed to prevent or reduce the amount of pollution created at the source, thereby reducing the degradation of the environment caused by production processes. Pollution prevention involves changes in production, operating processes, or raw materials used to prevent or reduce pollution at the source. In case of substitution of old technology with new more environmental-friendly technology, the difference in the cost of new and old technology is considered environmental protection investment. In case of the modification of existing technology, part of investment made for environmental protection is counted. If the main purpose of investment is different (technical, economical, etc.) it is not regarded as environmental protection expenditure.

Pollution treatment investments (end-of-pipe investments) – capital expenditures on methods, technologies, processes or equipment designed to collect and remove pollution and pollutants after their creation, prevent the spread of and measure the level of the pollution, and treat and dispose of pollutants. These must show the cost of end-of-pipe equipment (devices, machinery, facilities with long operating time without directly influencing the production process), the purpose of which is to collect and remove pollutants from the environment.

Receipts from by-products – revenue from selling by-products of pollution reduction activities (receipts from energy generated or material recovered etc.).

Subsidies/transfers – all types of transfers financing environmental protection activities.

3.5. Statistical unit Entity for which information is sought and for which statistics are ultimately compiled.


3.6. Statistical population The total membership or population or "universe" of a defined class of people, objects or events.

Enterprises whose activity requires environmental protection expenditure

Enterprises specialising in the provision of environmental protection services


List of active economic units whose economic activity is potentially polluting (EMTAK 1–3; 5–11; 13–33; 35) or who specialise in the provision of environmental protection services (EMTAK 36–38; 46.771; 71.121; 71.129; 72.191; 81; 91). The list is generated from the Business Register for Statistical Purposes

3.7. Reference area The country or geographic area to which the measured statistical phenomenon relates.

Estonia as a whole

3.8. Time coverage The length of time for which data are available.


3.9. Base period The period of time used as the base of an index number, or to which a constant series refers.

Not applicable

4. Unit of measure The unit in which the data values are measured.

Environmental protection receipts and expenditure – thousand euros

5. Reference period The period of time or point in time to which the measured observation is intended to refer.


6. Institutional mandate

6.1. Legal acts and other agreements Legal acts or other formal or informal agreements that assign responsibility as well as the authority to an agency for the collection, processing, and dissemination of statistics.


Regulation (EC) No 295/2008 of the European Parliament and of the Council of 11 March 2008 concerning structural business statistics (recast)

Commission Regulation (EC) No 251/2009 of 11 March 2009 implementing and amending Regulation (EC) No 295/2008 of the European Parliament and of the Council as regards the series of data to be produced for structural business statistics and the adaptations necessary after the revision of the statistical classification of products by activity (CPA)

Regulation (EU) No 538/2014 of the European Parliament and of the Council of 16 April 2014 amending Regulation (EU) No 691/2011 on European environmental economic accounts (Text with EEA relevance)

Commission Regulation (EC) No 250/2009 of 11 March 2009 implementing Regulation (EC) No 295/2008 of the European Parliament and of the Council as regards the definitions of characteristics, the technical format for the transmission of data, the double reporting requirements for NACE Rev.1.1 and NACE Rev.2 and derogations to be granted for structural business statistics (Text with EEA relevance)

Commission Regulation (EU) No 446/2014 of 2 May 2014 amending Regulation (EC) No 295/2008 of the European Parliament and of the Council concerning structural business statistics, and Commission Regulations (EC) No 251/2009 and (EU) No 275/2010, as regards the series of data to be produced and the criteria for evaluation of the quality of structural business statistics (Text with EEA relevance)

Commission Implementing Regulation (EU) No 439/2014 of 29 April 2014 amending Regulation (EC) No 250/2009 implementing Regulation (EC) No 295/2008 of the European Parliament and of the Council concerning structural business statistics, as regards the definitions of characteristics and the technical format for the transmission of data (Text with EEA relevance)

Regulation (EU) No 691/2011 of the European Parliament and of the Council of 6 July 2011 on European environmental economic accounts


Not available


Organisation for Economic Co-operation and Development (OECD)

7. Confidentiality A property of data indicating the extent to which their unauthorised disclosure could be prejudicial or harmful to the interest of the source or other relevant parties.

7.1. Confidentiality - policy Legislative measures or other formal procedures which prevent unauthorised disclosure of data that identify a person or economic entity either directly or indirectly.

The dissemination of data collected for the purpose of producing official statistics is guided by the requirements provided for in § 32, § 34, § 35, § 38 of the Official Statistics Act.

7.2. Confidentiality - data treatment Rules applied for treating the data set to ensure statistical confidentiality and prevent unauthorised disclosure.

The treatment of confidential data is regulated by the Procedure for Protection of Data Collected and Processed by Statistics Estonia: https://www.stat.ee/66485.

8. Release policy Rules for disseminating statistical data to interested parties.

8.1. Release calendar The schedule of statistical release dates.

Notifications about the dissemination of statistics are published in the release calendar, which is available on the website. Every year on 1 October, the release times of the statistical database, news releases, main indicators by IMF SDDS and publications for the following year are announced in the release calendar (in the case of publications – the release month).

8.2. Release calendar access Access to the release calendar information.


8.3. User access The policy for release of the data to users, the scope of dissemination (e.g. to the public, to selected users), how users are informed that the data are being released, and whether the policy determines the dissemination of statistical data to all users.

All users have been granted equal access to official statistics: dissemination dates of official statistics are announced in advance and no user category (incl. Eurostat, state authorities and mass media) is provided access to official statistics before other users. Official statistics are first published in the statistical database. If there is also a news release, it is published simultaneously with data in the statistical database. Official statistics are available on the website at 8:00 a.m. on the date announced in the release calendar.

9. Frequency of dissemination The time interval at which the statistics are disseminated over a given time period.


10. Accessibility and clarity

10.1. News release Regular or ad-hoc press releases linked to the data.

Not published

10.2. Publications Regular or ad-hoc publications in which the data are made available to the public.

Not published

10.3. Online database Information about on-line databases in which the disseminated data can be accessed.

Data are published under the subject area “Environment / Environmental protection and supervision” in the statistical database at http://pub.stat.ee.

10.4. Microdata access Information on whether micro-data are also disseminated.

The dissemination of data collected for the purpose of producing official statistics is guided by the requirements provided for in § 33, § 34, § 35, § 36, § 38 of the Official Statistics Act. Access to microdata and anonymisation of microdata are regulated by Statistics Estonia’s procedure for dissemination of confidential data for scientific purposes: https://www.stat.ee/dokumendid/51669.

10.5. Other References to the most important other data dissemination done.

Data serve as input for statistical activities 10106 “Environmental goods and services sector accounts” and 10107 “Environmental protection expenditure accounts (macro-level)”.

10.6. Documentation on methodology Descriptive text and references to methodological documents available.

Environmental expenditure statistics: Industry data collection handbook, Eurostat (2005)

Environmental expenditure statistics. General Government and Specialised Producers data collection handbook, Eurostat (2007)

SERIEE Environmental Protection Expenditure Accounts – Compilation Guide, Eurostat (2002)

10.7. Quality documentation Documentation on procedures applied for quality management and quality assessment.

Not available

11. Quality management Systems and frameworks in place within an organisation to manage the quality of statistical products and processes.

11.1. Quality assurance All systematic activities implemented that can be demonstrated to provide confidence that the processes will fulfil the requirements for the statistical output.

To assure the quality of processes and products, Statistics Estonia applies the EFQM Excellence Model, the European Statistics Code of Practice and the Quality Assurance Framework of the European Statistical System (ESS QAF). Statistics Estonia is also guided by the requirements in § 7. “Principles and quality criteria of producing official statistics” of the Official Statistics Act.

11.2. Quality assessment Overall assessment of data quality, based on standard quality criteria.

Statistics Estonia performs all statistical activities according to an international model (Generic Statistical Business Process Model – GSBPM). According to the GSBPM, the final phase of statistical activities is overall evaluation using information gathered in each phase or sub-process; this information can take many forms, including feedback from users, process metadata, system metrics and suggestions from employees. This information is used to prepare the evaluation report which outlines all the quality problems related to the specific statistical activity and serves as input for improvement actions.

12. Relevance The degree to which statistical information meet current and potential needs of the users.

12.1. User needs Description of users and their respective needs with respect to the statistical data.

Ministry of the Environment

Ministry of Justice

Stockholm Environment Institute (SEI Tallinn)

Local government authorities

Users’ suggestions and information about taking these into account are available on the website of Statistics Estonia at https://www.stat.ee/statistikatood.

12.2. User satisfaction Measures to determine user satisfaction.

Since 1996, Statistics Estonia has conducted reputation and user satisfaction surveys.

All results are available on the website at https://www.stat.ee/user-surveys.

12.3. Completeness The extent to which all statistics that are needed are available.

With the application of the environmental protection expenditure acccounting methodology the data will be complete, i.e. macro-level is presented that can be related to the GDP.

The reports present the micro-level. The data are complete and comply with the data composition requirements of Regulation (EC) No 295/2008 of the European Parliament and of the Council.

13. Accuracy and reliability Accuracy: closeness of computations or estimates to the exact or true values that the statistics were intended to measure.
Reliability: closeness of the initial estimated value to the subsequent estimated value.

13.1. Overall accuracy Assessment of accuracy, linked to a certain data set or domain, which is summarising the various components.

The accuracy of source data may be low; it is checked by comparing data sources. The type of survey and the data collection methods should ensure sufficient coverage.

13.2. Sampling error That part of the difference between a population value and an estimate thereof, derived from a random sample, which is due to the fact that only a subset of the population is enumerated.

Not applicable

13.3. Non-sampling error Error in survey estimates which cannot be attributed to sampling fluctuations.

Not measured

14. Timeliness and punctuality

14.1. Timeliness Length of time between data availability and the event or phenomenon they describe.

The data are published 395 days after the end of the reference year (T + 395).

14.2. Punctuality Time lag between the actual delivery of the data and the target date when it should have been delivered.

The data have been published at the time announced in the release calendar.

15. Coherence and comparability

15.1. Comparability - geographical The extent to which statistics are comparable between geographical areas.

The common international methodology allows a cross-country comparison of the data collected under the regulation on environmental expenditure.

The data are geographically comparable.

15.2. Comparability - over time The extent to which statistics are comparable or reconcilable over time.

The accounting of current environmental protection expenditures changed in 2001. The comparability of data in the time series is ensured since 2001.

15.3. Coherence - cross domain The extent to which statistics are reconcilable with those obtained through other data sources or statistical domains.

Cross-sectoral coherence is relatively low and will improve once the rules on the environmental protection expenditure accounts have been applied.

15.4. Coherence - internal The extent to which statistics are consistent within a given data set.

The outputs of the statistical activity are coherent.

16. Cost and burden Cost associated with the collection and production of a statistical product and burden on respondents.

Cost of statistical activity 44.8 thousand euros (data for 2018)

Total time of filling in reports of the statistical activity, working days: 144.1

Average time of filling in the reports, hours per report:

Environmental protection expenditure of production company 0.9

Companies that are specialized to envrionmental protection 1.2

Compiling the account covers the hours of one full-time job.

(data for 2016)

17. Data revision Any change in a value of a statistic released to the public.

17.1. Data revision - policy Policy aimed at ensuring the transparency of disseminated data, whereby preliminary data are compiled that are later revised.

The data revision policy and notification of corrections are described in the dissemination policy of Statistics Estonia at https://www.stat.ee/dissemination-policy.

17.2. Data revision - practice Information on the data revision practice.

The published data may be revised if the methodology is modified, errors are discovered, new or better data become available.

18. Statistical processing

18.1. Source data Characteristics and components of the raw statistical data used for compiling statistical aggregates.


The population is 23,000 enterprises, whose activity requires environmental protection expenditure.

The sample is 1,250 enterprises, whose activity requires environmental protection expenditure; approximately 500 enterprises specialised in environmental protection.

Enterprises specialised in environmental protection and enterprises with at least 50 employees whose activity requires environmental protection expenditure are all surveyed. Stratified simple random sampling by the number of employed persons is applied to enterprises with less than 50 employees.


Annual reports are received from the commercial register of the Centre of Registers and Infomation Systems.

Data on environmental charges are received from the Ministry of the Environment.


Data from statistical activity 20300 “Financial statistics of enterprises (annual)” on the expenditure and receipts of enterprises specialized in environmental protection are used.

18.2. Frequency of data collection Frequency with which the source data are collected.


18.3. Data collection Systematic process of gathering data for official statistics.

Data are collected and the submission of questionnaires is monitored through eSTAT (the web channel for electronic data submission). The questionnaires have been designed for independent completion in eSTAT and include instructions and controls. The questionnaires and information about data submission are available on Statistics Estonia’s website at https://www.stat.ee/andmete-esitamine (in Estonian).

Data are collected with the official statistiscs annual questionnaires “Environmental protection expenditure of enterprise” and “Environmental protection expenditure of enterprise specialised on environmental protection”.

Data from the commercial register are received via X-Road. Data from the Ministry of the Environment are received by e-mail.

18.4. Data validation Process of monitoring the results of data compilation and ensuring the quality of statistical results.

The validation process consists of arithmetic and quality checks, incl. comparison with other data.

The data are checked against the National Accounts data.

18.5. Data compilation Operations performed on data to derive new information according to a given set of rules.

In the case of missing or unreliable data, estimate imputation based on established regulations will be used.

Variables and statistical units which were not collected but which are necessary for producing the output are calculated. New variables are calculated by applying arithmetic conversion to already existing variables. This may be done repeatedly, the derived variable may, in turn, be based on previously derived new variables.

For statistical units weights are calculated, which are used to expand the data of the sample survey to the total population. Weights are calculated for enterprises with less than 50 employees.

Microdata are aggregated to the level necessary for analysis. This includes aggregating the data according to the classification, and calculating various statistical measures, e.g. average, median, dispersion, etc.

The collected data are converted into statistical output. This includes calculating additional indicators.

18.6. Adjustment The set of procedures employed to modify statistical data to enable it to conform to national or international standards or to address data quality differences when compiling specific data sets.

Not applicable

19. Comments Supplementary descriptive text which can be attached to data or metadata.

Not available