| | Environmental Protection Expenditure Accounts — Compilation |
| | 1,73 | | MB | Guide |
| | 165 | | stron |
| | 5895 | | ID | Eurostat Statistical Office of the European Communities |
| | 2002 | | rok |
| | Table of Contents |
| | Preface .7 |
| | 1. Introduction .9 |
| | 1.1 Purpose and scope of the guide .9 |
| | 1.2 Uses of the guide9 |
| | 1.3 Organisation of the guide.10 |
| | 1.4 A worked example .10 |
| | 2. A quick overview .11 |
| | 2.1 Indicators derivable from the data structure and accounts and other uses11 |
| | 2.2 Planning the work 11 |
| | 2.3 Finding data sources12 |
| | 2.4 Arranging data into accounts12 |
| | 2.5 Establishing a system 13 |
| | 3. The EPEA framework .15 |
| | 3.1 Some key features of the EPEA framework .15 |
| | 3.1.1 Objectives and main definitions 15 |
| | 3.1.2 An integrated supply-use framework .16 |
| | 3.1.3 The set of EPEA tables.18 |
| | 3.1.4 Some key concepts of the EPEA framework .19 |
| | 3.2 Uses of results .21 |
| | 3.3 The classification of environmental protection activities and expenditure (CEPA 2000) .22 |
| | 3.3.1 Presentation of the CEPA 2000.22 |
| | 3.3.2 Main links to other classifications 24 |
| | 3.4 Developments since the publication of the 1994 SERIEE manual 25 |
| | 3.4.1 General presentation.25 |
| | 3.4.2 Relative importance of domains and elements of national expenditure .25 |
| | 4. Main data sources for the EPEA 27 |
| | 4.1 How to start 27 |
| | 4.1.1 Organisation of environmental protection 27 |
| | 4.1.2 Types of data sources .29 |
| | 4.1.3 Cross-categorisation of data sources and environmental domains.31 |
| | 4.2 Data derivable from national accounts .32 |
| | 4.3 Production statistics.35 |
| | 4.3.1 Specialised producers.35 |
| | 4.3.2 Production statistics – other industries 38 |
| | 4.3.3 Other data sources on production40 |
| | 4.3.4 Summary on production statistics41 |
| | 4.4 Government43 |
| | 4.4.1 Accounts of government, government finance statistics and budget analyses .45 |
| | 4.4.2 National accounts – COFOG.53 |
| | 4.4.3 Annual reports and accounts of government agencies.54 |
| | 4.4.4 Specific surveys of local government or local public utilities55 |
| | 4.4.5 Summary for general government.55 |
| | 4.5 Data on environmental protection expenditure by industries.56 |
| | 4.5.1 Surveys of environmental protection expenditure56 |
| | 4.5.2 Other sources on industry expenditure 61 |
| | 4.6 Other useful data sources 61 |
| | 4.6.1 Household surveys61 |
| | 4.6.2 Annual reports of non-profit institutions .62 |
| | 4.6.3 Physical data 63 |
| | 4.6.4 Price data .64 |
| | 4.6.5 Using data from construction statistics 65 |
| | 4.6.6 Environment industry surveys .66 |
| | 5. Compilation of EPEA tables.67 |
| | 5.1 The domestic supply of environmental services (Table B)67 |
| | 5.1.1 The production table .67 |
| | 5.1.2 Output as given by existing sources69 |
| | 5.1.3 Output calculated via cost of production69 |
| | 5.1.4 Environmental protection capital stock accounts .70 |
| | 5.1.5 Other ways for calculating output 74 |
| | 5.1.6 Identification of non-environmental output and current EP resources 75 |
| | 5.1.7 Supplementary information .75 |
| | 5.2 The use of environmental services (upper part of Table A) 79 |
| | 5.2.1 Objectives of Table A79 |
| | 5.2.2 From output to uses: the supply-use table (Table B1)80 |
| | 5.2.3 Allocation of environmental services to user categories 83 |
| | 5.3 The recording of capital formation for EP activities in Table A .86 |
| | 5.4 The use of connected and adapted products 86 |
| | 5.4.1 Definitions86 |
| | 5.4.2 Scope of connected and adapted products87 |
| | 5.4.3 Assessment and evaluation.88 |
| | 5.4.4 Filling in the Table A for connected and adapted products 91 |
| | 5.5 Specific transfers .92 |
| | 5.5.1 Purpose of including specific transfers in environmental expenditure 92 |
| | 5.5.2 Data sources used and treatment94 |
| | 5.5.3 Specific transfers in Table A .95 |
| | 5.6 National expenditure aggregate .96 |
| | 5.7 Financing table (Table C).97 |
| | 5.7.1 Presentation of the financing table 97 |
| | 5.7.2 Data sources and links to previous tables100 |
| | 5.8 Environmental taxes 101 |
| | 5.8.1 Definition and classification.101 |
| | 5.8.2 Main data sources.101 |
| | 5.8.3 Presentation of aggregate results on environmental taxes.102 |
| | 5.9 Net cost account (Table C1).104 |
| | 5.9.1 Objective of the table and definition of net costs .104 |
| | 5.9.2 Data sources.105 |
| | 6. The EPEA statistical process.107 |
| | 6.1 Overview 107 |
| | 6.2 Organising data flows 107 |
| | 6.3 Constitution and maintenance of databases.108 |
| | 6.4 Estimation processes .109 |
| | 6.5 Design of linked worksheets.110 |
| | 6.5.1 Linking EPEA worksheets with databases .110 |
| | 6.5.2 Linking EPEA worksheets together110 |
| | 6.6 Analysis and verification of results .111 |
| | 6.7 Assessing the accuracy of estimates111 |
| | 6.8 Revisions112 |
| | 7. Publication of EPEA results.115 |
| | 7.1 Introduction.115 |
| | 7.2 Consultation with users 115 |
| | 7.3 Periodicity and timeliness 115 |
| | 7.4 Presentation of key aggregates and indicators .116 |
| | 7.5 Presentation of detailed and supplementary tables 118 |
| | 7.6 Links to physical data.119 |
| | 7.7 Time series.120 |
| | 7.8 Constant price estimates120 |
| | 7.9 Dissemination media .121 |
| | 8. Improving the accounts .123 |
| | 8.1 Integration into the statistical system123 |
| | 8.2 Making data flows regular 124 |
| | 8.3 Adjusting primary statistics.125 |
| | 8.4 Adapting classifications and derivation formats126 |
| | 8.5 Ensuring stability of derivation: a national compilation guide126 |
| | Annex 1 Classification of Environmental Protection Activities and expenditure (CEPA 2000).127 |
| | Annex 2 Example of an industry expenditure questionnaire: Germany.139 |
| | Annex 3 Links to the OECD/Eurostat ‘Environment industry’ manual .151 |
| | Annex 4 The complete EPEA tables of the Worked Example157 |
| | Annex 5 Useful categories in NACE Rev. 1.1 and in functional classifications.163 |
| | Bibliography 167 |