
Article 1 
This Regulation establishes a common framework for the collection, compilation, transmission and evaluation of European environmental economic accounts, for the purpose of setting up environmental economic accounts as satellite accounts to ESA 95, by providing methodology, common standards, definitions, classifications and accounting rules intended to be used for compiling environmental economic accounts.
Article 2 
For the purposes of this Regulation the following definitions shall apply:

((1)) ‘air emission’ means the physical flow of gaseous or particulate materials from the national economy (production or consumption processes) to the atmosphere (as part of the environmental system);
((2)) ‘environmentally related tax’ means a tax whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which is identified in ESA 95 as a tax;
((3)) ‘economy-wide material flow accounts (EW-MFA)’ means consistent compilations of the material inputs into national economies, the changes of material stock within the economy and the material outputs to other economies or to the environment.
Article 3 

1. The environmental economic accounts to be compiled within the common framework referred to in Article 1 shall be grouped in the following modules:
(a) a module for air emissions accounts, as set out in Annex I;
(b) a module for environmentally related taxes by economic activity, as set out in Annex II;
(c) a module for economy-wide material flow accounts, as set out in Annex III.
2. Each Annex shall contain the following information:
(a) the objectives for which the accounts are to be compiled;
(b) the coverage of the accounts;
(c) the list of characteristics for which data are to be compiled and transmitted;
(d) the first reference year, frequency and transmission deadlines for the compilation of the accounts;
(e) the reporting tables;
(f) the maximum duration of the transitional periods referred to in Article 8 during which the Commission may grant derogations.
3. The Commission shall be empowered to adopt delegated acts, where necessary to take account of environmental, economic and technical developments, in accordance with Article 9:
(a) to provide methodological guidance; and
(b) to update the Annexes referred to in paragraph 1 as regards the information referred to in paragraph 2(c) to (e).In exercising its power pursuant to this paragraph, the Commission shall ensure that its delegated acts do not impose significant additional administrative burdens on the Member States and on the respondent units.
Article 4 

1. The Commission shall draw up a programme for pilot studies to be carried out by Member States on a voluntary basis in order to develop reporting and improve data quality, establish long time series and develop methodology. The programme shall include pilot studies to test the feasibility of introducing new environmental economic account modules. In drawing up the programme, the Commission shall ensure that no additional administrative or financial burdens are placed on the Member States and on the respondent units.
2. The findings of the pilot studies shall be evaluated and published by the Commission, taking into account the benefits of the availability of the data in relation to the cost of collection and the administrative burden of responding. These findings shall be taken into account in the proposals for introducing new environmental economic account modules that the Commission may include in the report referred to in Article 10.
Article 5 

1. In accordance with the Annexes to this Regulation, Member States shall collect the necessary data for the observation of the characteristics referred to in Article 3(2)(c).
2. Member States shall collect the necessary data using a combination of the different sources specified below and applying the principle of administrative simplification:
(a) surveys;
(b) statistical estimation procedures in cases where some of the characteristics have not been observed for all of the units;
(c) administrative sources.
3. Member States shall inform the Commission and shall provide details concerning the methods and sources used.
Article 6 

1. Member States shall transmit to the Commission (Eurostat) the data set out in the Annexes, including the confidential data, within the time limits specified therein.
2. The data shall be transmitted in an appropriate technical format, which is to be laid down by the Commission by means of implementing acts. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 11(2).
Article 7 

1. For the purposes of this Regulation, the quality criteria as referred to in Article 12(1) of Regulation (EC) No 223/2009 shall apply to the data to be transmitted.
2. Member States shall provide the Commission (Eurostat) with a report on the quality of the data transmitted.
3. In applying the quality criteria, referred to in paragraph 1, to the data covered by this Regulation, the Commission shall adopt implementing acts with a view to defining the modalities, structure and periodicity of the quality reports. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 11(2).
4. The Commission (Eurostat) shall assess the quality of the data transmitted and may, within 1 month of receipt of the data, request the Member State in question to submit additional information regarding the data or a revised dataset, as appropriate.
Article 8 

1. The Commission may adopt implementing acts with a view to granting derogations to Member States during the transitional periods referred to in the Annexes in so far as the national statistical systems require major adaptations. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 11(2).
2. For the purposes of obtaining a derogation under paragraph 1, the Member State concerned shall present a duly justified request to the Commission by 12 November 2011.
Article 9 

1. The power to adopt delegated acts is conferred on the Commission subject to the conditions laid down in this Article.
2. The delegation of power referred to in Article 3(3) shall be conferred on the Commission for a period of 5 years from 11 August 2011. The Commission shall draw up a report in respect of the delegation of power not later than 9 months before the end of the 5-year period. The delegation of power shall be tacitly extended for periods of an identical duration, unless the European Parliament or the Council opposes such extension not later than 3 months before the end of each period.
3. The delegation of power referred to in Article 3(3) may be revoked at any time by the European Parliament or by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force.
4. As soon as it adopts a delegated act, the Commission shall notify it simultaneously to the European Parliament and to the Council.
5. A delegated act adopted pursuant to Article 3(3) shall enter into force only if no objection has been expressed either by the European Parliament or the Council within a period of 2 months of notification of that act to the European Parliament and the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by 2 months at the initiative of the European Parliament or the Council.
Article 10 
By 31 December 2013 and every 3 years thereafter, the Commission shall submit a report on the implementation of this Regulation to the European Parliament and the Council. That report shall evaluate in particular the quality of the data transmitted, the data collection methods, the administrative burden on the Member States and on the respondent units, as well as the feasibility and effectiveness of those statistics.
The report shall, if appropriate and taking into account the findings referred to in Article 4(2), be accompanied by proposals:

— for introducing new environmental economic account modules, such as Environmental Protection Expenditure and Revenues (EPER)/Environmental Protection Expenditure Accounts (EPEA), Environmental Goods and Services Sector (EGSS), Energy Accounts, Environmentally Related Transfers (subsidies), Resource Use and Management Expenditure Accounts (RUMEA), Water Accounts (quantitative and qualitative), Waste Accounts, Forest Accounts, Ecosystem services Accounts, Economy-Wide Material Stock Accounts (EW-MSA) and the measurement of unused excavated earthen materials (including soil),
— designed to further improve data quality and data collection methods, thereby improving the coverage and comparability of data and reducing the administrative burden on business and administration.
Article 11 

1. The Commission shall be assisted by the European Statistical System Committee established by Regulation (EC) No 223/2009. That committee shall be a committee within the meaning of Regulation (EU) No 182/2011.
2. Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply.
Article 12 
This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Strasbourg, 6 July 2011.
For the European Parliament
The President
J. BUZEK
For the Council
The President
M. DOWGIELEWICZ
ANNEX I
Section 1
Air emissions accounts record and present data on air emissions in a way that is compatible with the system of national accounts. They record national economies’ emissions to air in a breakdown by emitting economic activity as delineated in ESA 95. Economic activities comprise production and consumption.

This Annex defines the data to be collected, compiled, transmitted and evaluated for air emissions accounts by the Member States. Those data will be developed in a way that links emissions to economic production and consumption activities by industries and households. The direct emissions data reported under this Regulation will be combined with the economic input-output tables, supply and use tables and household consumption data that are already reported to the Commission (Eurostat) as part of ESA 95 reporting.

Section 2
Air emissions accounts have the same system boundaries as ESA 95 and are also based on the residence principle.

In accordance with ESA 95, the concept of residence is based on the following principle: a unit is said to be a resident unit of a country when it has a 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.

Air emissions accounts record emissions arising from the activities of all resident units, regardless of where these emissions actually occur geographically.

Air emissions accounts record the flows of residual gaseous and particulate materials originating from the national economy and flowing into the atmosphere. For the purpose of this Regulation, the term ‘atmosphere’ refers to a component of the environmental system. The system boundary relates to the borderline between the national economy (as part of the economic system) and the atmosphere (as part of the environmental system). After having crossed the system boundary, the emitted substances are out of any human control and become part of natural materials cycles and may induce several types of environmental impacts.

Section 3
Member States shall produce statistics on the emissions of the following air pollutants:


Name of air emission Symbol of air emission Reporting unit
Carbon dioxide without emissions from biomass CO2 1 000 tonnes (Gg)
Carbon dioxide from biomass Biomass CO2 1 000 tonnes (Gg)
Nitrous oxide N2O tonnes (Mg)
Methane CH4 tonnes (Mg)
Perfluorocarbons PFCs tonnes (Mg) CO2-equivalents
Hydrofluorocarbons HFCs tonnes (Mg) CO2-equivalents
Sulphur hexafluoride SF6 tonnes (Mg) CO2-equivalents
Nitrogen oxides NOX tonnes (Mg) NO2-equivalents
Non-methane volatile organic compounds NMVOCs tonnes (Mg)
Carbon monoxide CO tonnes (Mg)
Particulate matter < 10 μm PM10 tonnes (Mg)
Particulate matter < 2,5 μm PM2,5 tonnes (Mg)
Sulphur dioxide SO2 tonnes (Mg)
Ammonia NH3 tonnes (Mg)

All data shall be reported to one decimal place.

Section 4
1. Statistics shall be compiled and transmitted on a yearly basis.

2. Statistics shall be transmitted within 21 months of the end of the reference year.

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 in which this Regulation enters into force.

5. In the first data transmission, Member States shall include annual data from 2008 to the first reference year.

6. In each subsequent 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.

Section 5
1. 

— household air emissions,
— 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.

2. 

— Transport
— Heating/cooling
— Other


 Less national residents abroad
– National fishing vessels operating abroad
– Land transport
– Water transport
– Air transport
 Plus non-residents on the territory
+ Land transport
+ Water transport
+ Air transport
 (+ or –) Other adjustments and statistical discrepancies
 = Total emissions of pollutant X as reported to UNFCCC/CLRTAP

Section 6
For the implementation of the provisions of this Annex, the maximum duration of the transitional period is 2 years, from the first transmission deadline.

ANNEX II
Section 1
Statistics on environmentally related taxes record and present data seen from the perspective of the entities paying the taxes in a way that is fully compatible with the data reported under ESA 95. They record national economies’ environmentally related tax revenues according to economic activity. Economic activities comprise production and consumption.

This Annex defines the data to be collected, compiled, transmitted and evaluated for environmentally related tax revenues by economic activity by the Member States.

The environmentally related tax statistics can make use of the tax statistics and government finance statistics directly, but there are some advantages in using the tax data reported under ESA 95 if this is possible.

The environmentally related tax statistics are based on the amounts evidenced by assessments and declarations or time-adjusted cash receipts, to ensure consistency with ESA 95 and improve international comparability.

The ESA 95 also contains information about which industries and sectors are paying the taxes. Information on taxes reported under ESA 95 can be found in the institutional sector accounts and supply and use tables.

Section 2
Environmentally related taxes have the same system boundaries as ESA 95 and consist of compulsory, unrequited payments, in cash or in kind, which are levied by general government or by the institutions of the Union.

Environmentally related taxes fall within the following ESA 95 categories:


— taxes on production and imports (D.2),
— current taxes on income, wealth, etc. (D.5),
— capital taxes (D.91).

Section 3
Member States shall produce statistics on environmentally related taxes according to the following characteristics:


— energy taxes,
— transport taxes,
— pollution taxes,
— resource taxes,

All data shall be reported in million national currency.

Section 4
1. Statistics shall be compiled and transmitted on a yearly basis.

2. Statistics shall be transmitted within 21 months of the end of the reference year.

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 in which this Regulation enters into force.

5. In the first data transmission, Member States shall include annual data from 2008 to the first reference year.

6. In each subsequent 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.

Section 5
For each of the characteristics referred to in Section 3, data shall be reported from the perspective of the entities paying the taxes.

For producers, data shall be reported on a breakdown by hierarchical classification of economic activities, NACE Rev.2 (A*64 aggregation level as set out in ESA 95).

For consumers, data shall be reported for:


— households,
— non-residents.

Where the tax cannot be attributed to one of the above groupings of activities, the data shall be reported as not allocated.

Section 6
For the implementation of the provisions of this Annex, the maximum duration of the transitional period is 2 years, from the first transmission deadline.

ANNEX III
Section 1
EW-MFA covers all solid, gaseous, and liquid materials, except for flows of air and water, measured in mass units per year. Like the system of national accounts, EW-MFA serves two major purposes. The detailed material flows provide a rich empirical database for numerous analytical studies. They are also used to compile different economy-wide material flow indicators for national economies.

This Annex defines the data to be collected, compiled, transmitted and evaluated for EW-MFA by the Member States.

Section 2
The distinction between stocks and flows is a fundamental principle of a material flow system. In general, a flow is a variable that measures a quantity per time period, whereas a stock is a variable that measures a quantity at a certain point in time. EW-MFA is a flow concept. It measures the flows of material inputs, outputs and stock changes within the economy in mass units per year.

EW-MFA is coherent with the principles of the system of national accounts, such as the residence principle. It accounts for material flows associated with the activities of all resident units of a national economy regardless of their geographic location.

In EW-MFA, there are two types of material flows across system boundaries that are relevant:


((1)) material flows between the national economy and its natural environment. This consists of the extraction of materials (i.e. raw, crude or virgin) from and the discharge of materials (often called residuals) to the natural environment;
((2)) material flows between the national economy and the rest of the world economy. This encompasses imports and exports.

All flows that cross these system boundaries are included in EW-MFA, as well as the additions to the man-made stocks. All other material flows within the economy are not represented in EW-MFA. This means that the national economy is treated in its entirety in EW-MFA and e.g. inter-industry deliveries of products are not described. Natural flows within the natural environment are likewise excluded.

Section 3
Member States shall produce statistics on the characteristics listed in Section 5 for EW-MFA where applicable.

1. Domestic extraction (DE) covers the annual amount of solid, liquid and gaseous materials (excluding air and water) extracted from the natural environment to be used as inputs in the economy.

2. Physical imports and physical exports covers all imported or exported commodities in mass units. Traded commodities comprise goods at all stages of processing from raw products to finished goods.

Section 4
1. 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.

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 in which this Regulation enters into force.

5. In the first data transmission, Member States shall include annual data from 2008 to the first reference year.

6. In each subsequent 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.

Section 5
Data, expressed in mass units, shall be produced for the characteristics listed in the following tables.
 1  1.1  1.1.1  1.1.2  1.1.3  1.1.4  1.1.5  1.1.6  1.1.7  1.1.8  1.1.9  1.1.10  1.2  1.2.1  1.2.1.1  1.2.1.2  1.2.2  1.2.2.1  1.2.2.2  1.3  1.3.1  1.3.2  1.4  1.4.1  1.4.2  1.4.3  2  2.1  2.2  2.2.1  2.2.2  2.2.3  2.2.4  2.2.5  2.2.6  2.2.7  2.2.8  2.2.9  3  3.1  3.2  3.3  3.4  3.5  3.6  3.7  3.8  3.9  3.10  4  4.1  4.1.1  4.1.2  4.1.3  4.1.4  4.2  4.2.1  4.2.2  1  1.1  1.1.1  1.1.2  1.1.3  1.1.4  1.1.5  1.1.6  1.1.7  1.1.8  1.1.9  1.1.10  1.2  1.2.1  1.2.1.1  1.2.1.2  1.2.2  1.2.2.1  1.3  1.3.1  1.3.2  1.4  1.4.1  1.4.2  1.5  1.5.1  1.5.2  1.5.3  1.5.4  1.6  2  2.1  2.2  2.2.1  2.2.2  2.2.3  2.2.4  2.2.5  2.2.6  2.2.7  2.2.8  2.2.9  2.3  3  3.1  3.2  3.3  3.4  3.5  3.6  3.7  3.8  3.9  3.10  3.11  4  4.1  4.1.1  4.1.2  4.1.3  4.1.4  4.2  4.2.1  4.2.2  4.3  5  6 
The following adjustments for the residence principle shall be included in Tables B and D:
 1 Fuel for land transport
 2 Fuel for water transport
 3 Fuel for air transport

Section 6
For the implementation of the provisions of this Annex the maximum duration of the transitional period is 2 years, from the first transmission deadline.
