Commission Delegated Regulation (EU) 2022/125

Contents

THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Regulation (EU) No 691/2011 of the European Parliament and of the Council of 6 July 2011 on European environmental economic accounts^note, and in particular Article 3(3) thereof,Whereas:

(1)To carry out its tasks under the Treaties, especially those related to the environment, sustainability and climate change, the Commission requires access to full, up-to-date and reliable information. Regulation (EU) No 691/2011 establishes a common framework for European environmental economic accounts, including lists of characteristics for which data are to be compiled and transmitted, and rules on the frequency and transmission deadlines for the compilation of the accounts.

(2)The lists of characteristics of environmental accounts are essential to ensure comparability of statistical data across Member States. They now need to be updated to align to updates in the data sources for the accounts and to keep relevance for users.

(3)To better monitor progress towards a green, competitive and resilient circular economy^note and progress towards the sustainable development goals relevant to the EU, additional up-to-date data concerning the links of the environment and the economy is required.

(4)The lists of characteristics of environmental accounts are essential to ensure comparability of statistical data across Member States.

(5)The list of air pollutants in Annex I to Regulation (EU) No 691/2011 should be updated to align to the list of greenhouse gases that are reported under the United Nations Framework Convention on Climate Change (UNFCCC), which was revised after the second commitment period of the Kyoto Protocol, as well as to the guidelines for emission inventories under the Convention on long-range transboundary air pollution (CLRTAP) and definitions of Directive (EU) 2016/2284 of the European Parliament and of the Council on the reduction of national emissions of certain atmospheric pollutants (National Emissions Ceilings Directive)^note.

(6)To better serve climate policies, Member States should be required to provide a breakdown of taxes recorded for government revenue arising from the EU Emissions Trading System (EU ETS) and other CO₂ taxes. Those taxes should therefore be included in the list of characteristics in Annex II to Regulation (EU) No 691/2011.

(7)The information in Tables C and E of Annex III to Regulation (EU) No 691/2011 is no longer necessary to produce Union aggregates, as Eurostat has developed a new method based on other readily available data. Those tables should therefore be deleted.

(8)To better serve thematic environmental policies for the European Green Deal, the environmental accounts protection expenditure accounts must distinguish for all sectors the environmental purposes of Protection of ambient air and climate (Classification of environmental protection activities (CEPA) 1), Wastewater management (CEPA 2), Waste management (CEPA 3), Protection and remediation of soil, groundwater and surface water (CEPA 4), Noise and vibration abatement (CEPA 5), Protection of biodiversity and landscapes (CEPA 6), Protection against radiation, R & D and other environmental protection activities (CEPA 7–9). Annex IV to Regulation (EU) No 691/2011 should therefore be updated to reflect those changes.

(9)Information on the marketed share of the environmental goods and services sector is not sufficient to serve environmental policies. Annex V to Regulation (EU) No 691/2011 should therefore be updated to require Member States to provide information on the total size of the sector.

(10)To make it easier for users to interpret data and to allow Member States to assure quality during data compilation, Member States should provide information on all components of national expenditure on environmental protection. This includes estimates and information on the intermediate consumption of environmental protection services. Eurostat’s experience with validating Member States’ data demonstrates that, based on the accounting relations between other mandatory reporting categories, Eurostat cannot derive the data on the intermediate consumption of environmental protection services, such as costs of waste disposal or wastewater treatment services incurred by corporations, with sufficient quality for all Member States. Annex IV to Regulation (EU) No 691/2011 should therefore be updated so that Member States compile and report data for this item, undertaking all relevant quality assurance measures.

(11)To accurately measure the total national expenditure on environmental protection, there is a need to identify all expenditure for environmental protection services that have been incurred for the purpose of producing other environmental protection services, and thus have already been covered in the value of relevant final products. Therefore, it is essential that Member States report all intermediate consumption of environmental protection services for the production of environmental protection services, whether by specialist producers or not.

(12)Reporting deadlines for European environmental economic accounts should be reduced, to improve the usefulness of the accounts for policy making purposes.

(13)To reduce the reporting burden for the Member States, the required level of detail of the classification NACE should be reduced for the environmental goods and services sector accounts and for the environmental protection expenditure accounts for NACE category ‘Manufacturing’. That is a cost-effective measure which also enhances data availability to users, by reducing the number of confidentiality flags and data disclosure restrictions. Annexes IV and V to Regulation (EU) No 691/2011 should therefore be updated.

(14)To offset the additional burden imposed by shorter reporting deadlines and updated lists of characteristics, a burden reduction should be introduced in the form of a threshold of 1 % for breakdowns by economic activity in the environmental protection expenditure account.

(15)The first reference year for the updated data must be established.

(16)Regulation (EU) No 691/2011 should therefore be amended accordingly,

HAS ADOPTED THIS REGULATION:

Article 1 #

Annexes I to V to Regulation (EU) No 691/2011 are amended in accordance with the Annex to this Regulation.

Article 2 #

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

(1)Annex I is amended as follows:

(b)Section 5 is replaced by the following:‘Section 5REPORTING TABLES1.For each of the characteristics referred to in Section 3, data shall be produced by a hierarchical classification of economic activities, NACE Rev. 2 (A*64 aggregation level), fully compatible with ESA 95. In addition, data shall be produced for:

+Land transport

+Water transport

+Air transport

(+ or –)Other adjustments and statistical discrepancies

=Total emissions of pollutant X as reported to UNFCCC^note/CLRTAP^note’;

—Household air emissions,

—Transport

—National fishing vessels operating abroad

—Bridging items, by which is meant reporting items which clearly reconcile the differences between the air emissions accounts reported under this Regulation and those data reported in official national air emission inventories.

—Heating/cooling

—Land transport

—Other

—Water transport

—Air transport

2.The hierarchical classification referred to in paragraph 1 is as follows:Air emissions by industry – NACE Rev. 2 (A*64)Household air emissionsBridging itemsTotal air emission accounts (production activities + households) for each of the characteristics referred to in Section 3Less national residents abroadPlus non-residents on the territory

(2)in Annex II, Sections 3 and 4 are replaced by the following:‘Section 3LIST OF CHARACTERISTICSMember States shall produce statistics on environmentally related taxes according to the following characteristics:

—energy taxes,

—transport taxes,

—pollution taxes,

—resource taxes,

Member States shall also report, as a distinct characteristic, government tax revenue recorded in the European System of Accounts in relation to their participation in the EU Emissions Trading System.Member States shall also report, as a distinct characteristic, other environmentally related taxes which have been included in total energy, transport, pollution or resource taxes and are levied on carbon content of fuels (other CO₂ taxes).All data shall be reported in million national currency.Section 4FIRST REFERENCE YEAR, FREQUENCY AND TRANSMISSION DEADLINES1.Statistics shall be compiled and transmitted on a yearly basis.2.Statistics shall be transmitted within 16 months of the end of the reference year. This applies from the reference year 2020.3.In order to meet user needs for complete and timely datasets, the Commission (Eurostat) shall produce, as soon as sufficient country data becomes available, estimates for the EU-27 totals for the main aggregates of this module. The Commission (Eurostat) shall, wherever possible, produce and publish estimates for data that have not been transmitted by Member States within the deadline specified in point 2.4.The first reference year is the year 2020.5.In each data transmission to the Commission, Member States shall provide annual data for the years n-4, n-3, n-2, n-1 and n, where n is the reference year. Member States may provide any available data for the years preceding 2016.’;

(3)in Annex III, Sections 4 and 5 are replaced by the following:‘Section 4FIRST REFERENCE YEAR, FREQUENCY AND TRANSMISSION DEADLINES1.Statistics shall be compiled and transmitted on a yearly basis.2.Statistics shall be transmitted within 16 months of the end of the reference year. This applies from the reference year 2021.3.In order to meet user needs for complete and timely datasets, the Commission (Eurostat) shall produce, as soon as sufficient country data becomes available, estimates for the EU-27 totals for the main aggregates of this module. The Commission (Eurostat) shall, wherever possible, produce and publish estimates for data that have not been transmitted by Member States within the deadline specified in point 2.4.The first reference year is 2021.5.In each data transmission to the Commission, Member States shall provide annual data for the years n-4, n-3, n-2, n-1 and n, where n is the reference year. Member States may provide any available data for the years preceding 2017.Section 5REPORTING TABLESData, expressed in mass units, shall be produced for the characteristics listed in the following tables.Table A – Domestic extraction

MF.1Biomass

MF.1.1Crops (excluding fodder crops)

MF.1.1.1Cereals

MF.1.1.2Roots, tubers

MF.1.1.3Sugar crops

MF.1.1.4Pulses

MF.1.1.5Nuts

MF.1.1.6Oil-bearing crops

MF.1.1.7Vegetables

MF.1.1.8Fruits

MF.1.1.9Fibres

MF.1.1.AOther crops (excluding fodder crops) n.e.c.

MF.1.2Crop residues (used), fodder crops and grazed biomass

MF.1.2.1Crop residues (used)

MF.1.2.1.1Straw

MF.1.2.1.2Other crop residues (sugar and fodder beet leaves, etc.)

MF.1.2.2Fodder crops and grazed biomass

MF.1.2.2.1Fodder crops (including biomass harvest from grassland)

MF.1.2.2.2Grazed biomass

MF.1.3Wood

MF.1.3.1Timber (industrial roundwood)

MF.1.3.2Wood fuel and other extraction

MF.1.4Wild fish catch, aquatic plants and animals, hunting and gathering

MF.1.4.1Wild fish catch

MF.1.4.2All other aquatic animals and plants

MF.1.4.3Hunting and gathering

MF.1.5Live animals and animal products (excluding wild fish, aquatic plants and animals, hunted and gathered animals)

MF.1.5.1Live animals (excluding wild fish, aquatic plants and animals, hunted and gathered animals)

MF.1.5.2Meat and meat preparations

MF.1.5.3Dairy products, birds, eggs and honey

MF.1.5.4Other products from animals (animal fibres, skins, furs, leather, etc.)

MF.1.6Products mainly from biomass

MF.2Metal ores (gross ores)

MF.2.1Iron

MF.2.2Non-ferrous metal

MF.2.2.1Copper

MF.2.2.2Nickel

MF.2.2.3Lead

MF.2.2.4Zinc

MF.2.2.5Tin

MF.2.2.6Gold, silver, platinum and other precious metals

MF.2.2.7Bauxite and other aluminium

MF.2.2.8Uranium and thorium

MF.2.2.9Other non-ferrous metals

MF.2.3Products mainly from metals

MF.3Non-metallic minerals

MF.3.1Marble, granite, sandstone, porphyry, basalt, other ornamental or building stone (excluding slate)

MF.3.2Chalk and dolomite

MF.3.3Slate

MF.3.4Chemical and fertiliser minerals

MF.3.5Salt

MF.3.6Limestone and gypsum

MF.3.7Clays and kaolin

MF.3.8Sand and gravel

MF.3.9Other non-metallic minerals n.e.c.

MF.3.AExcavated earthen materials (including soil), only if used (optional reporting)

MF.3.BProducts mainly from non-metallic minerals

MF.4Fossil energy materials/carriers

MF.4.1Coal and other solid energy materials/carriers

MF.4.1.1Lignite (brown coal)

MF.4.1.2Hard coal

MF.4.1.3Oil shale and tar sands

MF.4.1.4Peat

MF.4.2Liquid and gaseous energy materials/carriers

MF.4.2.1Crude oil, condensate and natural gas liquids (NGL)

MF.4.2.2Natural gas

MF.4.2.3Fuels bunkered (Imports: by resident units abroad; Exports: by non-resident units domestically)

MF.4.2.3.1Fuel for land transport

MF.4.2.3.2Fuel for water transport

MF.4.2.3.3Fuel for air transport

MF.4.3Products mainly from fossil energy products

MF.5Other products

MF.6Waste for final treatment and disposal’;

Tables B (Imports – Total trade) and D (Exports – Total trade)

(4)in Annex IV, Sections 3, 4 and 5 are replaced by the following:‘Section 3LIST OF CHARACTERISTICSMember States shall produce environmental protection expenditure accounts according to the following characteristics which are defined in accordance with ESA:

—output of environmental protection services. Market output, non-market output and output of ancillary activities are distinguished,

—type of producers/consumers of environmental protection services as defined in Section 2,

—intermediate consumption of environmental protection services

—classes of the classification of environmental protection activities (CEPA) grouped as follows:

—CEPA 1

—CEPA 2

—CEPA 3

—CEPA 4

—CEPA 5

—CEPA 6

—Sum of CEPA 7, CEPA 8 and CEPA 9

—intermediate consumption of environmental protection services for production of environmental protection services,

—The following NACE breakdowns for the ancillary production of environmental protection services: NACE Rev. 2 B, C, D, Division 36. Data for section C shall be presented as follows:

—NACE C10-C12 – Manufacture of food products; beverages and tobacco products

—NACE C17 – Manufacture of paper and paper products

—NACE C19-20 – Manufacture of coke, chemicals and refined petroleum and chemical products

—NACE C 21-23 – Manufacture of pharmaceuticals, rubber, plastic and other non-metallic products

—NACE C 24 – Manufacture of basic metals

—NACE C 25-30 – Manufacture of fabricated metal products, including machinery and equipment

—NACE C13-16, 18, 31-33 – other manufacturing activities

—imports and exports of environmental protection services,

—valued added tax (VAT) and other taxes less subsidies on products on environmental protection services,

—gross fixed capital formation and acquisitions less disposals of non-financial non-produced assets for the production of environmental protection services,

—final consumption of environmental protection services,

—environmental protection transfers (received/paid).

CEPA 1 – Protection of ambient air and climate

CEPA 2 – Wastewater management

CEPA 3 – Waste management

CEPA 4 – Protection and remediation of soil, groundwater and surface water

CEPA 5 – Noise and vibration abatement

CEPA 6 – Protection of biodiversity and landscapes

CEPA 7 – Protection against radiation

CEPA 8 – Environmental research and development

CEPA 9 – Other environmental protection activities.’;

All data shall be reported in million national currency.Section 4FIRST REFERENCE YEAR, FREQUENCY AND TRANSMISSION DEADLINES1.Statistics shall be compiled and transmitted on a yearly basis.2.Statistics shall be transmitted within 24 months of the end of the reference year. This applies from the reference year 2020.3.In order to meet user needs for complete and timely datasets, the Commission (Eurostat) shall produce, as soon as sufficient country data becomes available, estimates for the EU-28 totals for the main aggregates of this module. The Commission (Eurostat) shall, wherever possible, produce and publish estimates for data that have not been transmitted by Member States within the deadline specified in point 2.4.The first reference year is 2020.5.In each data transmission to the Commission, Member States shall provide annual data for the years n – 2, n – 1 and n, where n is the reference year. Member States may provide any available data for the years preceding 2018.Section 5REPORTING TABLES1.For the characteristics referred to in Section 3, data shall be reported in a breakdown by:Member States where the total amount of the turnover or the number of persons employed in one or more of these NACE breakdowns represents less than 1 % of the Union total do not need to provide data for those NACE breakdowns.2.The CEPA classes referred to in point 1 are as follows:

(5)in Annex V, Sections 3, 4 and 5 are replaced by the following:‘Section 3LIST OF CHARACTERISTICSMember States shall produce statistics on the environmental goods and services sector according to the following characteristics:

—output of the total environmental goods and services sector and of market activities,

—classification of economic activities, NACE Rev. 2 grouped as follows:

—NACE A

—NACE P

—Sum of NACE G+NACE H+NACE I+NACE K+NACE L+ NACE N+NACE Q+NACE R+ NACE S + NACE T + NACE U

—NACE B

—NACE C

—NACE D

—NACE E

—NACE F

—NACE J

—NACE M

—NACE O

—exports of the total environmental goods and services sector,

—classes of the classification of environmental protection activities (CEPA) and the classification of resource management activities (CReMA) grouped as follows:

—CEPA 1

—CReMA 13

—CReMA 13A

—CReMA 13B

—CReMA 13C

—CReMA 14

—Sum of CReMA 12, CReMA 15 and CReMA 16

—CEPA 2

—CEPA 3

—CEPA 4

—CEPA 5

—CEPA 6

—Sum of CEPA 7, CEPA 8 and CEPA 9

—CReMA 10

—CReMA 11

—value added of the total environmental goods and services sector and of market activities,

—employment in the total environmental goods and services sector and of market activities.

CReMA 10 – Management of water

CReMA 11 – Management of forest resources

CReMA 12 – Management of wild flora and fauna

CReMA 13 – Management of energy resources:

CReMA 13A – Production of energy from renewable resources

CReMA 13B – Heat/energy saving and management

CReMA 13C – Minimisation of the use of fossil energy as raw materials

CReMA 14 – Management of minerals

CReMA 15 – Research and development activities for resource management

CReMA 16 – Other resource management activities.’.

All data shall be reported in million national currency, except for the characteristic “employment” for which the reporting unit shall be “full time equivalent”.Section 4FIRST REFERENCE YEAR, FREQUENCY AND TRANSMISSION DEADLINES1.Statistics shall be compiled and transmitted on a yearly basis.2.Statistics shall be transmitted within 22 months of the end of the reference year. This applies from the reference year 2020.3.In order to meet user needs for complete and timely datasets, the Commission (Eurostat) shall produce, as soon as sufficient country data becomes available, estimates for the EU-28 totals for the main aggregates of this module. The Commission (Eurostat) shall, wherever possible, produce and publish estimates for data that have not been transmitted by Member States within the deadline specified in point 2.4.The first reference year is 2020.5.In each data transmission to the Commission, Member States shall provide annual data for the years n – 2, n – 1 and n, where n is the reference year. Member States may provide any available data for the years preceding 2018.Section 5REPORTING TABLES1.For the characteristics referred to in Section 3, data shall be reported cross-classified by:2.The CEPA classes referred to in point 1 are as set out in Annex IV. The CReMA classes referred to in point 1 are as follows:

Annexes I to V to Regulation (EU) No 691/2011 are amended as follows:

Article 1#

Article 2#

Article 1 #

Article 2 #