Environment Database - Environmental protection expenditure and revenues
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Environmental protection (EP) includes all purposeful activities directly aimed at the prevention, reduction and elimination of pollution or any other degradation of the environment resulting from production or consumption processes. The scope of Environmental Protection is defined according to the Classification of Environmental Protection Activities (CEPA), which distinguishes nine different environmental domains. Activities such as energy and material saving are only included to the extent that they mainly aim at environmental protection. An important example is recycling which is included only to the extent that it constitutes a substitute for waste management.

Excluded are: (i) activities that, while beneficial to the environment, primarily satisfy technical needs or health and safety requirements for the protection of the workplace. (ii) expenditure linked to mobilisation of natural resources (e.g., water supply). (iii) calculated cost items such as depreciation (consumption of fixed capital) or the cost of capital as this questionnaire only records actual outlays. (iv) payments of interest, fines and penalties for non-compliance with environmental regulations or compensations to third parties etc., as they are not directly linked with an environmental protection activity.

Environmental Protection Expenditure can be evaluated both according to the abater principle and the financing principle. This distinction makes it possible to aggregate different sectors and industries without double counting.

Expenditure according to the abater principle (EXP I), includes all expenditure that the sector has for measures they themselves execute. Any economic benefits directly linked with the environmental protection activities (Receipts from by-products) are deducted in order to calculate the net amount of money spent by the sector for their own activities.

The financing principle (EXP II) measures how much money a particular sector (directly) contributes to overall environmental protection activities, wherever they are executed. This means that the part of EXP I that was directly financed by others (through subsidies or revenues received) should be deducted, while the part of EXP I in other sectors that this sector finances directly (through subsidies or fees paid) should be added.

The framework is based on double entry bookkeeping, where each activity and expenditure item has an abater (producer) and a financing side. This means that much expenditure by specialised producers is financed by the users of their services, mainly business sector and households. This will be recorded as Revenues for the Specialised producers (Table 4), and fees/purchases in Business and Households (Tables 2 and 3).

Specialised producers include the production of environmental protection services by public and private corporations or quasi-corporations for the use of other units, mainly financed by the users of these services. These are mainly activities within ISIC Rev. 4/NACE Rev. 2 division and classes 37, 38.1, 38.2 and 39 such as: 37 Sewerage, 38.1 Waste collection, 38.2 Waste treatment and disposal, 39  Remediation activities and other waste management services. This sector is the sum of two components:

a) Public specialised producers: All corporations and quasi-corporations that are subject to control by government units. Control is defined as the ability to determine general corporate policy by choosing appropriate directors, if necessary (Table 4A).

b) Private specialised producers: All corporations and quasi-corporations that are not subject to control by government units (Table 4B).

Specialised producers could also include for example the activities of e.g. volunteer environmental organisations or secondary environmental activities. These should be entered along with a footnote describing the coverage.

CEPA domains: a column "pollution abatement and control" (PAC) has been kept in the questionnaire to ensure continuity with earlier data series.

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The GDP deflator is used to deflate the series to 2010 PPP prices.
AUS) Public specialised producers table: data refer to general government expenses for sanitation and protection of the environment. Data include income from rates, charges, levies and fines related to waste management activities
Private specialised producers table: Data include waste collection, treatment and disposal services. Revenue and total current expenditure include interests

AUT) Public sector table: Break in series in 1997
Total manufacturing table: the category "other" refers to noise abatement, protection of soil and groundwater

BEL) Public sector table: for 1995, the share between domains is based on 1996 data. The "other" category includes noise
Business sector total table: the category "other" includes noise and biodiversity, and soil when data for the soil category is missing. Transfers include noise. For 2006/2007 data on "other business" is not included
Mining and quarrying, total manufacturing and electricity, gas and water tables: the category "other" includes noise and biodiversity, and soil when data for the soil category is missing
Detailed manufacturing industries table: the category "other" includes noise, biodiversity and soil
Households table: 1996 data for waste and wastewater is based on central and local governmental budgets (only earmarked taxes to households; primarily regional taxes). The category "other" includes noise
Public and private specialised producers table: 2006/2007 data for waste includes soil and groundwater

CAN) Business sector total table: Data on end-of-pipe and pollution prevention operating and investment expenditures are collected for 16 industry groups in the primary and manufacturing industry sector. It does not include all of the manufacturing, agriculture or the service industry. The following industries are included in this table: North American Industry Classification (NAICS) - Industry title 113311 - logging, 211 - Oil and gas extraction, 212 - Mining, 2211 - Electric power generation, transmission and distribution, 22121 - Natural gas distribution, 325 - Chemicals, 327 - Non-metallic mineral products, 331 - Primary metals, 332 - Fabricated metal products, 338 - Transportation equipment, 486 - Pipeline transportation. Estimates from 2008 do not include the pipeline transportation industry. Estimates prior to 2008 for logging included NAICS 1133
Mining and quarrying table: This table includes only the following NAICS mining industries: 2121, 2122, 21239 for years 2004 and earlier. For 2006 the following NAICS mining industries: 212, 2122, 212326.
Total manufacturing table: The following industries are included in this table: NAICS - Industry title, 311 - Food, 312 - Beverage and Tobacco Products, 321 - Wood products, 322 - Paper manufacturing, 324 - Petroleum and coal products, 325 - Chemicals, 327 - Non-metallic mineral products, 331 - Primary metals, 332 - Fabricated metal products, 336 - Transportation equipment. Other manufacturing industries is also included in the total
Electricity, gas and water table: Data in this table includes the following industries: NAICS 2211: Electric Power Generation, Transmission and Distribution, NAICS 22121: Natural Gas Distribution, NAICS 486: Pipeline Transportation. This industry group includes the following sub-groups: Pipeline Transportation of Crude Oil, Pipeline Transportation of Natural Gas and Other Pipeline Transportation. Data after 2006 does not include NAICS 486 Pipeline Transportation.

COL) The category "other" includes research and development, environmental training, general environmental administration. From 2009 the CEPA classification has been adopted. 2012/2013 data is provisional.

CZE) Public sector table: 1995 data for investments for biodiversity and landscape refer to land reclamation
Business sector total table: Total investment is not sum of end-of-pipe and integrated investment. The business sector covers industries in NACE rev.1.1 - 01, 02, 05, 10-36, 40, 41, 60, 62 until 2005 and 01, 02, 03, 05-33, 35, 36, 49, 51, 52, 58 afterwards; since 2006 NACE Rev.2 : 01,02,03,05-33,35,36,49,51,52,58
Agriculture, hunting, fishing and forestry table : Total investment is not sum of end-of-pipe and integrated investment. 1995 data for investments for biodiversity and landscape refer to land reclamation. The 2011 value for the category "other" for receipts from by-products is due to the sale of electric power. The 2011 value for air for investments in integrated technologies refers to biogas plants
Mining and quarrying, total manufacturing and electricity, gas and water tables: Total investment is not sum of end-of-pipe and integrated investment. 1995 data for investments for biodiversity and landscape refer to land reclamation
Other business table : Total investment is not sum of end-of-pipe and integrated investment. 1995 data for investments for biodiversity and landscape refer to land reclamation. This table covers industries by NACE Rev.2 49, 51, 52, 58. The 2011 value for biodiversity and landscape for internal current expenditure refers to the restoration of coal mines
Detailed manufacturing industries table: The "other" category includes protection against radiation, research and development (R&D) and other environmental protection activities, in 2002, 2005, 2006 and 2007. Total investment is not sum of end-of-pipe and integrated investment in 2005-2009.
Private and Public specialised producers table: 2003-2005 data refers to private specialised producers only. The "other" category for investment in 1995 includes air protection, noise protection and land reclamation; in 1996-2001 for investment it includes air protection, noise protection and biodiversity and landscape protection; in 2002-2009 for investment, for current expenditure, for receipts from by-products and for revenues it includes air protection, noise protection, biodiversity and landscape protection, protection against radiation, R&D and other environmental protection activities.


DEU) Due to rounding there may be a slight discrepancy between the sum of the constituent items and the total. Investments for air include also investment in the production of renewable energy (therefore classified as integrated investment). Air: includes also climate protection.
Public sector table: 2009 data: preliminary results. Investment expenditure: only end-of-pipe investment is included. Total current expenditure includes only internal current expenditure. Total current expenditure for noise: technical zeros to compute the total. Biodiversity and landscape: include data on air since 2006.
Business sector total table: 2009 data: preliminary results.
Mining and quarrying table: 2009 data: preliminary results. Since 2003 investment includes integrated and additive investment. Investments in integrated technologies for soil and groundwater: technical zeros from 2006 to compute the total.
Total manufacturing table: 2009 data: preliminary results. Since 2003 investment includes integrated and additive investment.
Electricity, gas and water table: Since 2003 investment includes integrated and additive investment. From 2006 data include only electricity, gas, steam, air conditioning supply (Statistical Classification of Economic Activities in the European Community, NACE 36).
Private and Public specialised producers table: 2009 data: preliminary results. Total current expenditure in 2006-2009 for wastewater and the total includes only internal current expenditure.


DNK) Public sector and private specialised producers tables: Negative investment is due to the acquisition of existing buildings. All current expenditure are reported as internal current expenditure.
Private and Public specialised producers table: NACE rev.1 90.03 is included in waste and not in soil and groundwater. This is only of minor importance because for most years there is no public production in NACE rev.1.1 90.03. and only minor private production (in 2007 90.03 counted for less than 5% of the sum of NACE rev.1 90.01, 90.02 and 90.03 in the total). All current expenditure are reported as internal current expenditure.


ESP) Due to rounding the sub-components may not sum up exactly to the totals
Public sector table: the category "other" equals the categories Classification of the Functions of Government (COFOG) 5.3 plus 5.5 plus 5.6. All NACE 90 activities (market and non-market; waste and wastewater) are included in the private and public specialised producers of environmental protection services table
Business sector total table: Total current expenditure for noise and biodiversity and landscape: technical zeros to compute the totals.
Agriculture, hunting, fishing and forestry table: Investments for waste: technical zeros to compute the totals.
Mining and quarrying, total manufacturing, detailed manufacturing industries and electricity, gas and water tables: The category "other" for end-of-pipe investments includes protection against radiation, R&D for environmental protection, other environmental protection activities and education and administration; for investments in integrated technologies it includes soil and groundwater, biodiversity and landscape, protection against radiation, R&D for environmental protection, other environmental protection activities, education and administration, activities containing two or more domains at the same time; for current expenditure it includes all Classification of environment protection activities (CEPA) domains except air, wastewater and waste
Manufacturing tables: Total current expenditure for soil and groundwater, noise, biodiversity and landscape: technical zeros to compute totals. From 2006 the category "other" for end-of-pipe investments includes protection against radiation, R&D for environmental protection, other environmental protection activities and education and administration; for investments in integrated technologies it includes soil and groundwater, biodiversity and landscape, protection against radiation, R&D for environmental protection, other environmental protection activities, education and administration, activities containing two or more domains at the same time. Total current expenditure: technical zeros to compute the totals
Electricity, gas and water table: From 2006 the category "other" for end-of-pipe investments includes protection against radiation, R&D for environmental protection, other environmental protection activities and education and administration; for investments in integrated technologies it includes soil and groundwater, biodiversity and landscape, protection against radiation, R&D for environmental protection, other environmental protection activities, education and administration, activities containing two or more domains at the same time. Total current expenditure: technical zeros to compute the totals
Other business table: Total current expenditure in 1997-1999 includes only internal expenditure. NACE included in this table are the following: sections F, G, H, I, K, M, N & O. No breakdown for end-of-pipe and integrated investments is available. Thus all investments are considered to be end-of-pipe. Total current expenditure: technical zeros to compute the totals
Private and Public specialised producers table: all NACE 90 activities (market and non-market; waste and wastewater) are included. The category "other" includes sewage, sanitation and similar activities as secondary production and the environmental part of NACE 74. The difference between revenues and fees/charges paid by all the users is taxes on products.
Public specialised producers table: Only market production has been included in "revenues"

EST) Public sector table: Data refer only to local governments
Business sector total table: Data for 2001-2005 refer to enterprises in the following NACE (rev.1) categories: 01, 02, 03, 05, 10-14, 15-36, 40, 45, 50, 60-63. Data for 2006-2011 refer to enterprises in the following NACE (rev.2) categories: 01-03, 05-09, 10-33, 35, 41-43, 45, 47.301, 49-52, 58.1, 79.111.
Agriculture, hunting, fishing and forestry, mining and quarrying and manufacturing tables: Data refer to enterprises.
Electricity, gas and water table: Data refer to enterprises with NACE (rev.1) category 40 (only non-specialised producers).
Other business table: Data for 2001-2005 refer to enterprises in the following NACE (rev.1) categories: 45, 50, 60-63. Data for 2006-2011 refer to enterprises in the following NACE (rev.2) categories: 41-43, 45, 47.301, 49-52, 58.1, 79.111.
Private and Public specialised producers table: For the year 2001 data refer to enterprises in the following NACE categories (rev.1): 37, 41, 74.209 (enterprises with environmental research activities), 90 and enterprises with secondary environmental protection activities. For 2002-2005 data refer to enterprises in the following NACE categories (rev.1): 37, 41, 51.57, 74.209 (enterprises with environmental research activities), 90, 92.53 and enterprises with secondary environmental protection activities. For the years 2006-2011 data refer to enterprises in the following NACE categories (rev.2): 37, 36.001 (only wastewater treatment part) 38, 39, 46.771, 71 (enterprises with environmental research activities), 81.291 (enterprises with road cleaning activities), 91.04 and enterprises with secondary environmental protection activities. The methodology for compiling environmental protection expenditure statistics of specialised producers changed in 2008. Data from structural business surveys were used for the compilation of statistics for specialised producers with environmental protection as main activity. Data for the specialised producers with secondary environmental protection activities were collected by a separate survey on environmental protection expenditures. Hence the data for 2008 are not fully comparable with the previous time series data. Time series data (2007 and earlier) will be revised.


FIN) Public sector table: the category "other" includes the CEPA domains 1, 4, 5, 7 and 9, excludes domain 8 (R&D). Data for biodiversity and landscape refer only to the central government. Data for air refers only to local governments for the period 1990-2005. Internal current expenditure after 2005 includes payments. Data for subsidies/transfers include only paid subsidies/transfers. The total includes R&D.
Business sector total table: The category "other" includes the CEPA domains 6,7,8,9 and monitoring for the period 1990-2005. The table covers the categories NACE (rev.1) 10-41, excluding 37, for the period 1990-2005, and categories NACE (rev.2) 5-36 after.
Mining and quarrying and total manufacturing tables: The category "other" includes the CEPA domains 6,7,8,9
Detailed manufacturing industries table: Soil and groundwater are included in wastewater in 1998. In 1999-2000, the category "other" includes noise and biodiversity and landscape, which are not separable by environmental domain. The category "other" includes the CEPA domains 6, 7, 8 and 9, and current expenditures for monitoring in 2002-2010. For confidentiality reasons "Coke plants, refineries" are included in "Chemicals, rubber" in 2006.
Total manufacturing and electricity, gas and water tables: The category "other" includes the CEPA domains 6,7,8,9
Private and Public specialised producers table: This table includes public specialised producers only. Internal current expenditure after 2005 includes payments.


FRA) Public sector table: Subsidies and transfers for air: transfers from the public sector to customers of adapted products. Investment expenditure for waste refers to road cleaning. Internal current expenditure for waste: road cleaning plus the part of municipalities' budget which finances waste expenditure. "Other" category: R&D plus general environmental administration plus radioactive waste (since 1998). "Other" category for subsidies and transfers: public transfers for businesses'. Technical zeros have been added to compute the totals.
Business sector total table: Investment expenditure for waste and wastewater refers only to businesses with more than 20 employees. The "other" category refers to R&D plus radioactive waste (since 1998).
Mining and quarrying table: Fees/purchases data are not available at domain level. Since 2004, the "other" category includes R&D and radioactive waste, after then it includes also soil and groundwater, noise and biodiversity and landscape
Total manufacturing table: the "other" category includes R&D, radioactive waste, soil and groundwater, noise and biodiversity and landscape
Detailed manufacturing industries table: the "other" category includes R&D, radioactive waste, soil and groundwater, noise and biodiversity and landscape. 2004 data: data is by establishment (not by sector) for establishments with more than 20, 50 or 100 employees (depending on the sector). End-of-pipe investments for air in 2010: the sector food, beverages and tobacco products does not include tobacco.
Electricity, gas and water table: : the "other" category includes R&D, radioactive waste, soil and groundwater, noise and biodiversity and landscape. 2004 data: data is by establishment (not by sector) for establishments with more than 20, 50 or 100 employees (depending on the sector). 2006-2010: data refer only to electricity, gas, steam and air conditioning supply.
Household table: the Expenditure I for wastewater refers to autonomous cleansing of wastewater (investments + current expenditure)
Private and Public specialised producers table: the "other" category in 1998 refers to radioactive waste. Data could not be separated between public and private producers.
Private specialised producers table: revenues for soil and groundwater include the revenues of private specialised producers plus the revenues of secondary activities

 

GBR) Public sector table: the category "other" includes R&D. Air includes pollution abatement (COFOG 05.03), that is air, soil, noise and radiation
Business sector total table: Total receipts in 1997, fees/purchases in 2000 for soil and groundwater, and end-of-pipe investments in 2000 for soil and groundwater and for "other" refer to manufacturing, energy and water. Fees and purchases include regulatory charges. Until 2009 the category "other" includes regulatory charges, R&D spending, soil and groundwater, noise and biodiversity and landscape from the manufacturing sectors. Figures given are for the sum of mining and quarrying, manufacturing, electricity, gas and steam/hot water supply and collection and purification and supply of water, i.e. they exclude agriculture, forestry and fishing, and other business. The "other" category for internal current expenditure after 2007 includes R&D.
Mining and quarrying table: Fees/purchases include regulatory charges in 2002. "Other" includes soil and groundwater, noise, biodiversity and landscape in 2009. Internal current expenditure after 2007 for the category "other" includes R&D.
Detailed manufacturing industries table: 2000-2002 data: the breakdown data for fees/purchases does not include R&D, whereas the total amount does. 2008 data: for soil and groundwater, noise and biodiversity and landscape, data for the sectors 17-18 (pulp, paper, printing) only includes sector 17; data for the sectors 20-22 (chemicals, rubber) only includes sector 22; data for sectors 25-33 (metal products and other) only includes sector 25 (the other sectors are included in "other"). The category "other" for the sectors 13-15 (textiles, leather), 17-18 and 23 (non-metallic mineral) includes soil and groundwater, noise and biodiversity and landscape. The category "other" for the sector 17-18 includes soil and groundwater, noise and biodiversity and landscape for sector 18. The category "other" for the sector 20-22 includes soil and groundwater, noise and biodiversity and landscape for sector 22. 2008 data for sectors 18, 22, 26-33 are estimated. 2009-2010 data: data for sector 25-33 (metal products and other) also includes data for sector 24; data for sectors 18, 22, 26-33 are estimated. 2009 data: the category "other" includes regulatory charges, soil & groundwater, noise, biodiversity & landscape, and R&D. 2012 data for metal products and other includes data for sector 24. Internal current expenditure for the category "other" includes R&D.
Total manufacturing table: Technical zeros have been added to compute totals. Total receipts in 1997, fees/purchases in 2000 for soil and groundwater, and end-of-pipe investments in 2000 for soil and groundwater and for "other" refer to manufacturing, energy and water. Other fees/purchases include regulatory charges for 2002. From 2003, the category "other" includes R&D, assumed to be all internal. In 2006/2009, "other" includes soil and groundwater, noise, biodiversity and landscape; for internal current expenditure it includes R&D in 2008/2009.
Electricity, gas and water table: Total receipts in 1997, fees/purchases in 2000 for soil and groundwater, and end-of-pipe investments in 2000 for soil and groundwater and for "other" refer to manufacturing, energy and water. From 2003, the category "other" includes R&D, assumed to be all internal. In 2009 "other" includes soil and groundwater, noise, biodiversity and landscape.
Private and Public specialised producers table: total revenues in 1998: total output of NACE 90.


HUN) Public sector table: Fees/purchases for the "other" category: data include environmental protection activities other than the ones in the waste and wastewater domain. Total subsidies and transfers only include subsidies. Investments in integrated technologies for the "other" category in 2003 refer to manufacturing, energy and water.
Agriculture, hunting, fishing and forestry, Business sector total, Total manufacturing, Other business and Private and Public specialised producers tables: the category "other" for fees/purchases in 2009-2010 includes environmental protection activities other than the ones in waste and wastewater domain. Total subsidies and transfers only include subsidies.
Mining and quarrying and electricity, gas and water tables: the category "other" for fees/purchases includes environmental protection activities other than the ones in waste and wastewater domain.
Detailed manufacturing industries table: 2000 data: investments for the sector 21-22 (pulp, paper, printing) include also refineries (sector 23).

ISL) Public sector table: technical zeros added to compute the totals

ISR) Total manufacturing table: include manufacturing, mining and quarrying and electricity

ITA) Public sector table: the table covers the whole general government sector S13 of European System of Accounts 95 (ESA95), including public specialised producers classified under the NACE (rev.2) 84 division; as a consequence the public specialised producers table is empty. The "other" category (computed as residual) includes all the CEPA2000 domains other than wastewater and waste (and biodiversity and landscape from 2006). 2010-2011 figures are provisional. Data for the total cover COFOG division 5 as a whole (i.e. without any further breakdown). Total revenues: only waste and wastewater domains are included. Total current expenditure for biodiversity and landscape: technical zeros added to compute totals.
Business sector total table: The "other" category (computed as residual) includes all the CEPA2000 domains other than air, wastewater and waste. The values of fees/purchases are at purchasers' prices. Total subsidies/transfers include only waste and wastewater. Expenditure I includes only investments and internal current expenditures
Mining and quarrying, total manufacturing, electricity, gas and water and other business tables: The "other" category (computed as residual) includes all the CEPA2000 domains other than air, wastewater and waste. The values of fees/purchases are at purchasers' price. Expenditure I includes only investments and internal current expenditures
Detailed manufacturing industries table: The "other" category (computed as residual) includes all the CEPA2000 domains other than air, wastewater and waste.
Households table: Total subsidies/transfers include only waste and wastewater. 2010-2011 data are provisional
Private and Public specialised producers table: data up to 2005: the table covers only private specialised producers belonging to the enterprise sector S11 of ESA95. Public specialised producers are reported in Table 1 which covers the whole general government sector S13 of ESA95, including public producers classified under the NACE 90 (rev.1) division. Consequently Table 4A is empty (public specialised producers) and only Table 4B (private specialised producers) is filled in. Tables 4 and 4B include the expenditures concerning the secondary environmental protection production of the following categories: NACE rev.1 codes: 25.12 (CEPA3); 35 (CEPA3); 37 (CEPA3); 45 (CEPA2 and CEPA3); 51.57 (CEPA3); 74 (CEPA3). Receipts from by-products for wastewater: water supply and distribution services produced by the specialised enterprises belonging to NACE (rev.1) sector 90.01. Totals: only waste and wastewater domains are included. 2010-2011 figures are provisional. Consistently with the national accounts supply table, Tables 4 and 4B include the expenditures of secondary producers not separately identified as kind-of-activity units (KAUs); in particular, the secondary producers include units belonging to NACE (rev.2) 46 (secondary producers of waste management service). Investment expenditure for waste from 2006: figures include expenditure of the NACE Rev. 2 / ISIC Rev. 4 division 38 as a whole (i.e. NACE rev.2 group 38.3 - materials recovery)
Private specialised producers table: wastewater sector: figures include the expenditures related to the secondary production of wastewater management services carried out by units classified within the NACE rev.1 division 45. Waste sector: figures include the expenditures related to the secondary production of waste management services carried out by units classified within the following NACE rev.1 codes: 25.12; 35; 37; 45; 51.57; 74. Total figures include only waste and wastewater. 2010-2011 figures are provisional

KOR) Public sector and business sector tables: since 2001, the category "other" includes protection against radiation , R&D and other environmental protection activities. This table includes data on public specialised producers
Business sector total table: total current expenditure cannot be broken down by internal current expenditure and fees/purchases
Agriculture, hunting, fishing and forestry table: since 2001, the category "other" includes protection against radiation , R&D and other environmental protection activities. Total current expenditure cannot be broken down by internal current expenditure and fees/purchases. Expenditure II does not include subsidies/transfers
Mining and quarrying, total manufacturing, electricity, gas and water and other business tables: Total current expenditure cannot be broken down by internal current expenditure and fees/purchases. Expenditure II does not include subsidies/transfers
Detailed manufacturing industries table: wood products includes pulp, paper and printing. Coke plants and refineries includes chemicals (chemicals and rubber excludes chemicals). Expenditure II does not include subsidies/transfers
Public and private specialised producers table: it includes only data for private specialised producers


LTU) Public sector table: air data refers to COFOG data on pollution abatement. The category "other" includes COFOG data for R&D and other
Business sector total and total manufacturing tables: 2010 totals exclude the receipts from the sale of tradable emission permits
Detailed manufacturing industries table: for confidentiality reasons, NACE Rev. 2 19 is included in NACE Rev. 2 20-22
Electricity, gas and water table : 2011/2012 data for wastewater and waste refer to NACE 35 only.
Public and private specialised producers table: for NACE 36 it was not possible to distinguish between water supply and water treatment.


LUX) Public sector table: negative values are obtained because the calculations take into account the income of a road fuel tax (earmarked tax).

LVA) Million LVL data were converted into million EUR using the fixed conversion rate of 1 EUR = 0.702804 LVL
Public sector table: air data refers to the COFOG data on pollution abatement. The category "other" refers to the sum of COFOG 5.05 and 5.06
Business sector total, mining and quarrying, manufacturing, electricity, gas and waterand other business tables: the category "other" includes noise, R&D and other expenditure
Public and private specialised producers table: the category "other" includes air, biodiversaty, noise, R&D and other expenditures

MEX) Public sector table: Data include expenditure by the central government, public enterprises (directly and indirectly controlled), federal and municipal governments. Soil and groundwater data include some expenditure on biodiversity protection. Some biodiversity expenses, especially in 2009, were difficult to single out and so they were included in the "other" category. The latter includes R&D and environmental education. For 2010, much of environmental expenditure could not be disaggregated.
Households table: this table only includes households' expenditure on waste collection


NLD) Public sector table: 1997-1998 data for internal current expenditure include public environmental services. 1997 and 1999 data for internal current expenditure include investments.
Mining and quarrying table: this table covers NACE (rev.1) sectors 10, 11 and 14.
Detailed manufacturing industries table: 1997 data: soil and groundwater is included in the "other" category
Total manufacturing table: 1997 data for internal current expenditure refers to manufacturing, energy and water. 1998 data for internal current expenditure include investments
Private and Public specialised producers table: data include only private specialised producers
Private specialised producers table: the public specialised producers are included in the total public environmental costs.

NOR) Public sector table: soil and groundwater and noise are included under air/climate, which equals COFOG 53. Investment expenditure is equal to gross capital formation, plus acquisitions, less disposals of non-financial non-produced assets. Internal current expenditure equals compensation of employees plus intermediate consumption. Subsidies and transfers: subsidies equal other current transfers plus capital transfers plus social benefits (other than social transfers in kind and social transfers in kind related to expenditure on products supplied to households via market producers - payable). Revenues equal fees received from other sectors and households. Subsidies cannot be assigned to the waste sector (COFOG 51) from 2002. Such transfers are recorded as social benefits and therefore reported under fees/purchases.
Business sector total table: the period 2002-2007 covers NACE rev.1 divisions 10,12 -14 (not 11 - oil and gas extraction), as well as divisions 15-36. For the period 2002-2007 the category "other" includes noise.
Mining and quarrying table: The category "other" for end-of-pipe investments in 2000 includes soil and groundwater and biodiversity and landscape. Data for the period 2002-2007 include only NACE rev.1 divisions 10 and 12-14. For the period 2002-2007 the category "other" includes noise.
Detailed manufacturing industries table: In 2000 the category "other" includes soil and groundwater, biodiversity and landscape, and radiation; in 2001-2006 it includes noise. In 2000-2006 the sector "chemicals and rubber" includes NACE 23 (rev.1), which cannot be reported separately due to confidentiality reasons.
Total manufacturing table: For the period 2001-2007 the category "other" includes noise. The category "other" for end-of-pipe investments in 2000 includes soil and groundwater and biodiversity and landscape.
Public specialised producers table: investment expenditure is calculated as acquisitions less sale of property, plant and equipment. Internal current expenditure is calculated as operating costs less payments for waste, wastewater, water and cleaning. Subsidies and transfers equals received public subsidies and reimbursements. Revenues equals turnover less received public subsidies and reimbursements.
Private specialised producers table: investment expenditure equals gross fixed capital formation. Current expenditure is calculated as total purchase of goods and services plus goods purchased for resale plus compensation of employees. Soil and groundwater includes NACE 90.03 (rev.1) for the period 2002-2006


NZL) Public sector table: Data refer to local government expenditure only. General rates are not always allocated to activities by local authorities. Prior to 2009, attempts were made to allocate total rates across activities (including wastewater, solid waste/refuse, and environmental protection expenditure)


POL) Public sector and business sector tables: For the period up to 2005 the category "other" includes expenditures for protection against radiation, R&D and other environmental protection activities (administration and management, education, training and information, and activities not elsewhere classified). Investment expenditure refers to manufacturing, energy and water for soil and groundwater in 1997 and for biodiversity and landscape in 2000. Specialised producers are excluded in the period 2002-2005.
Business sector total and agriculture, hunting, fishing and forestry tables: For the period 1996-2000 fees for water consumption are included in soil and groundwater subsidies/transfers, whereas they are excluded after 2000
Detailed manufacturing industries table: Wastewater investment expenditure in 1997-1999 includes also soil and groundwater. The category "other" in 2000-2005 includes expenditures for protection against radiation, R&D and other environmental protection activities (administration and management, education, training and information, and activities not elsewhere classified).
Total manufacturing, electricity, gas and water and other business tables: Investment expenditure refers to manufacturing, energy and water for soil and groundwater in 1997 and for biodiversity and landscape in 2000
Households table: the category "other" for the total Expenditure I in 1999-2001 refers to protection against radiation
Private and Public specialised producers table: the category "other" refers to air, noise, biodiversity and landscape, radiation, R&D and other environmental protection activities. For the period 2006-2011 it includes expenditures for protection of air, protection against radiation and other environmental protection activities and R&D


PRT) Public sector table: from 2006 the category "other" includes radiation, R&D and other environmental protection activities. Data on municipalities is underestimated because of low response rates (administrative registers). 2010-2013 data: for wastewater management, municipalities data is not available.
Business sector total table: For the period 1999-2007 data covers NACE rev.1 sections C, D and E, except division 37 (recycling). Receipts data for waste refers to the sales of waste and of recycled materials. The category "other" includes R&D and other environmental protection activities.
Mining and quarrying table: the category "other" includes soil and groundwater, biodiversity and landscape, R&D, radiation and other activities. For the period 1996-2007 data covers NACE rev.1 sections C, D and E, except division 37 (recycling). Receipts data for waste refers to the sales of waste and of recycled materials. The category "other" includes R&D and other environmental protection activities.
Total manufacturing and electricity, gas and water tables: Receipts data for waste refers to the sales of waste and of recycled materials. For the period 1996-2007 data covers NACE rev.1 sections C, D and E, except division 37 (recycling). The category "other" includes R&D and other environmental protection activities.
Detailed manufacturing industries and Electricity, gas and water and Other business tables: The category "other" includes R&D and other environmental protection activities.
Private and Public specialised producers table: 1996-1998 data is from a survey on private specialised producers belonging to NACE rev.1 division 90. 2006-2009 data include data from enterprises (privately and publicly owned) within NACE 90.01 and secondary activity within NACE 41 and NACE rev.2 37 and secondary activity within NACE rev.2 36. "Other" category: data from statistical surveys on environmental non-governmental organisations. The totals are partial when data on waste and soil and groundwater is missing.


RUS) Until 2004 data is classified using the National Classification of Economic Branches (OKVED), which was not harmonised with NACE rev.1. Therefore, the data for 1990, 1995 - 2003 are shown for the economy as a whole.
Business sector total table: Current expenditure includes the maintenance of fixed capital assets for environmental protection (excluding the expenditure for the modernisation of sites). In 1990 and 1995-2000 data on expenditure on biodiversity and landscape was included in other current expenditure; since 2001 a separate accounting of these expenditures has been used. Investment expenditure does not include data on small enterprises and investments that are not observed by direct statistical methods. Data for 2001 exclude value added taxes.
Electricity, gas and water table: The category "other" includes radiation
Other business table: The category "other" includes radiation, R&D and other environmental protection activities.
Private and Public specialised producers table: Organisations with a major economic activity OKVED 90 without breakdown into public and private are included in specialised producers.


SVK) Public sector table: it includes only data on municipalities.
Business sector total table: 2013 investment data for air, wastewater, waste and soil and groundwater include also investments in intangible assets. From 2010 subsidies/transfers include foreign grants and subsidies
Agriculture, hunting, fishing and forestry, mining and quarrying, manufacturing, electricity, gas and water, other business tables : From 2010 subsidies/transfers include foreign grants and subsidies
Private and Public specialised producers table: From 2010 subsidies/transfers include foreign grants and subsidies. The category "other" include air, noise, biodiversity and landscape, R& D and other

SVN) Public sector table: air includes soil and groundwater, noise and protection against radiation. The category "other" includes R&D and other environmental protection activities.
Private and Public specialised producers table: data refer only to NACE rev.1 41 and 90 for the period 2001-2007, and to NACE rev.2 36, 37, 38 and 39 for the period 2008-2010


SWE) Public sector table: 2001-2004 data for investment for waste and "other" and for total current expenditure for air, wastewater, waste and "other" refer to manufacturing, energy and water. 2001-2004 data refer to COFOG 05. Starting in 2001 data for the category "other" include COFOG 0505 and 0506. Starting in 2006: air includes COFOG 05.03 (pollution abatement), that is air, noise and soil.
Business sector total table: data refer to enterprises with 20 employees or more. Data includes only only NACE Rev. 2 B, C, D35 and E36. The category "other" includes soil and groundwater, noise and biodiversity and landscape.
Mining and quarrying table: data refer to enterprises with 20 employees or more. The category "other" includes soil and groundwater, noise and biodiversity and landscape.
Detailed manufacturing industries table: investment in the category "other" includes soil, noise, nature protection and general administration; current expenditure (total amount for both internal expenditure and payments to private and public) includes R&D and tests directly aimed at reducing pollution. 1999-2003: data refer to enterprises with 20 employees or more. The category "other" includes soil and groundwater, noise and biodiversity and landscape.
Total manufacturing table: data refer to enterprises with 20 employees or more. Investment and total current expenditure data for air, wastewater and waste refer to manufacturing, energy and water. The category "other" includes soil and groundwater, noise and biodiversity and landscape.
Electricity, gas and water table: data refer to enterprises with 20 employees or more. Investment data refers to manufacturing, energy and water. The category "other" includes soil and groundwater, noise and biodiversity and landscape.


TUR) Public sector table: Investment expenditure data in 1997 for air, wastewater and waste refer to manufacturing, energy and water. Biodiversity and landcape includes protection of species, of landscapes and habitats, and of forests, restoration and cleaning of water bodies, rehabilitation of mining areas, measurement, control and the like. Fees and purchases data refer to municipalities only; and for the category "other" it includes fees and purchases on air, soil and groundwater, noise and indivisible activities.
Business sector total table: 2007-2008 data refer to mining and quarrying, manufacturing and electricity, gas, water supply (NACE rev.1 sections C, D and E)
Mining and quarrying table: 2007-2008 data refer to environmental payments of mining establishments
Total manufacturing table: 1997 data refer to manufacturing, energy and water.
Electricity, gas and water table: 1997 data refer to governmental organisations only. Data include both governmental organisations and thermal power plants until 2007. Total investment is different from the sum of its components because of rounding after 2007. 2008 data include total environmental expenditure of NACE 40 rev.1. 2009-2010: data on water collection, treatment and supply, division 36 of NACE rev.2, are not included (they are included in the public sector).
Private and Public specialised producers table: 2006-2007 data refer only to public specialised producers.
Public specialised producers table: data refer to seperately identified departments of large municipalities (data refer to environmental expenditure of infrastructure unions of municipalities). The category "other" includes non-separable expenditures for water, wastewater and wastewater treatment services.
Private specialised producers table: revenues of the busines sector from secondary activities are included in the private and public specialised producers table, but their expenditures from ancillary and secondary activites are included in the related tables

Environment Database - Environmental protection expenditure and revenues Contact person/organisation
ENV.Stat@oecd.org
Unit of measure used

Environmental protection (EP) includes all purposeful activities directly aimed at the prevention, reduction and elimination of pollution or any other degradation of the environment resulting from production or consumption processes. The scope of Environmental Protection is defined according to the Classification of Environmental Protection Activities (CEPA), which distinguishes nine different environmental domains. Activities such as energy and material saving are only included to the extent that they mainly aim at environmental protection. An important example is recycling which is included only to the extent that it constitutes a substitute for waste management.

Excluded are: (i) activities that, while beneficial to the environment, primarily satisfy technical needs or health and safety requirements for the protection of the workplace. (ii) expenditure linked to mobilisation of natural resources (e.g., water supply). (iii) calculated cost items such as depreciation (consumption of fixed capital) or the cost of capital as this questionnaire only records actual outlays. (iv) payments of interest, fines and penalties for non-compliance with environmental regulations or compensations to third parties etc., as they are not directly linked with an environmental protection activity.

Environmental Protection Expenditure can be evaluated both according to the abater principle and the financing principle. This distinction makes it possible to aggregate different sectors and industries without double counting.

Expenditure according to the abater principle (EXP I), includes all expenditure that the sector has for measures they themselves execute. Any economic benefits directly linked with the environmental protection activities (Receipts from by-products) are deducted in order to calculate the net amount of money spent by the sector for their own activities.

The financing principle (EXP II) measures how much money a particular sector (directly) contributes to overall environmental protection activities, wherever they are executed. This means that the part of EXP I that was directly financed by others (through subsidies or revenues received) should be deducted, while the part of EXP I in other sectors that this sector finances directly (through subsidies or fees paid) should be added.

The framework is based on double entry bookkeeping, where each activity and expenditure item has an abater (producer) and a financing side. This means that much expenditure by specialised producers is financed by the users of their services, mainly business sector and households. This will be recorded as Revenues for the Specialised producers (Table 4), and fees/purchases in Business and Households (Tables 2 and 3).

Specialised producers include the production of environmental protection services by public and private corporations or quasi-corporations for the use of other units, mainly financed by the users of these services. These are mainly activities within ISIC Rev. 4/NACE Rev. 2 division and classes 37, 38.1, 38.2 and 39 such as: 37 Sewerage, 38.1 Waste collection, 38.2 Waste treatment and disposal, 39  Remediation activities and other waste management services. This sector is the sum of two components:

a) Public specialised producers: All corporations and quasi-corporations that are subject to control by government units. Control is defined as the ability to determine general corporate policy by choosing appropriate directors, if necessary (Table 4A).

b) Private specialised producers: All corporations and quasi-corporations that are not subject to control by government units (Table 4B).

Specialised producers could also include for example the activities of e.g. volunteer environmental organisations or secondary environmental activities. These should be entered along with a footnote describing the coverage.

CEPA domains: a column "pollution abatement and control" (PAC) has been kept in the questionnaire to ensure continuity with earlier data series.

Metadatahttp://stats.oecd.org/wbos/fileview2.aspx?IDFile=70405b72-a9c8-4767-ba55-d3b63f69b5cc
Other comments
The GDP deflator is used to deflate the series to 2010 PPP prices.
AUS) Public specialised producers table: data refer to general government expenses for sanitation and protection of the environment. Data include income from rates, charges, levies and fines related to waste management activities
Private specialised producers table: Data include waste collection, treatment and disposal services. Revenue and total current expenditure include interests

AUT) Public sector table: Break in series in 1997
Total manufacturing table: the category "other" refers to noise abatement, protection of soil and groundwater

BEL) Public sector table: for 1995, the share between domains is based on 1996 data. The "other" category includes noise
Business sector total table: the category "other" includes noise and biodiversity, and soil when data for the soil category is missing. Transfers include noise. For 2006/2007 data on "other business" is not included
Mining and quarrying, total manufacturing and electricity, gas and water tables: the category "other" includes noise and biodiversity, and soil when data for the soil category is missing
Detailed manufacturing industries table: the category "other" includes noise, biodiversity and soil
Households table: 1996 data for waste and wastewater is based on central and local governmental budgets (only earmarked taxes to households; primarily regional taxes). The category "other" includes noise
Public and private specialised producers table: 2006/2007 data for waste includes soil and groundwater

CAN) Business sector total table: Data on end-of-pipe and pollution prevention operating and investment expenditures are collected for 16 industry groups in the primary and manufacturing industry sector. It does not include all of the manufacturing, agriculture or the service industry. The following industries are included in this table: North American Industry Classification (NAICS) - Industry title 113311 - logging, 211 - Oil and gas extraction, 212 - Mining, 2211 - Electric power generation, transmission and distribution, 22121 - Natural gas distribution, 325 - Chemicals, 327 - Non-metallic mineral products, 331 - Primary metals, 332 - Fabricated metal products, 338 - Transportation equipment, 486 - Pipeline transportation. Estimates from 2008 do not include the pipeline transportation industry. Estimates prior to 2008 for logging included NAICS 1133
Mining and quarrying table: This table includes only the following NAICS mining industries: 2121, 2122, 21239 for years 2004 and earlier. For 2006 the following NAICS mining industries: 212, 2122, 212326.
Total manufacturing table: The following industries are included in this table: NAICS - Industry title, 311 - Food, 312 - Beverage and Tobacco Products, 321 - Wood products, 322 - Paper manufacturing, 324 - Petroleum and coal products, 325 - Chemicals, 327 - Non-metallic mineral products, 331 - Primary metals, 332 - Fabricated metal products, 336 - Transportation equipment. Other manufacturing industries is also included in the total
Electricity, gas and water table: Data in this table includes the following industries: NAICS 2211: Electric Power Generation, Transmission and Distribution, NAICS 22121: Natural Gas Distribution, NAICS 486: Pipeline Transportation. This industry group includes the following sub-groups: Pipeline Transportation of Crude Oil, Pipeline Transportation of Natural Gas and Other Pipeline Transportation. Data after 2006 does not include NAICS 486 Pipeline Transportation.

COL) The category "other" includes research and development, environmental training, general environmental administration. From 2009 the CEPA classification has been adopted. 2012/2013 data is provisional.

CZE) Public sector table: 1995 data for investments for biodiversity and landscape refer to land reclamation
Business sector total table: Total investment is not sum of end-of-pipe and integrated investment. The business sector covers industries in NACE rev.1.1 - 01, 02, 05, 10-36, 40, 41, 60, 62 until 2005 and 01, 02, 03, 05-33, 35, 36, 49, 51, 52, 58 afterwards; since 2006 NACE Rev.2 : 01,02,03,05-33,35,36,49,51,52,58
Agriculture, hunting, fishing and forestry table : Total investment is not sum of end-of-pipe and integrated investment. 1995 data for investments for biodiversity and landscape refer to land reclamation. The 2011 value for the category "other" for receipts from by-products is due to the sale of electric power. The 2011 value for air for investments in integrated technologies refers to biogas plants
Mining and quarrying, total manufacturing and electricity, gas and water tables: Total investment is not sum of end-of-pipe and integrated investment. 1995 data for investments for biodiversity and landscape refer to land reclamation
Other business table : Total investment is not sum of end-of-pipe and integrated investment. 1995 data for investments for biodiversity and landscape refer to land reclamation. This table covers industries by NACE Rev.2 49, 51, 52, 58. The 2011 value for biodiversity and landscape for internal current expenditure refers to the restoration of coal mines
Detailed manufacturing industries table: The "other" category includes protection against radiation, research and development (R&D) and other environmental protection activities, in 2002, 2005, 2006 and 2007. Total investment is not sum of end-of-pipe and integrated investment in 2005-2009.
Private and Public specialised producers table: 2003-2005 data refers to private specialised producers only. The "other" category for investment in 1995 includes air protection, noise protection and land reclamation; in 1996-2001 for investment it includes air protection, noise protection and biodiversity and landscape protection; in 2002-2009 for investment, for current expenditure, for receipts from by-products and for revenues it includes air protection, noise protection, biodiversity and landscape protection, protection against radiation, R&D and other environmental protection activities.


DEU) Due to rounding there may be a slight discrepancy between the sum of the constituent items and the total. Investments for air include also investment in the production of renewable energy (therefore classified as integrated investment). Air: includes also climate protection.
Public sector table: 2009 data: preliminary results. Investment expenditure: only end-of-pipe investment is included. Total current expenditure includes only internal current expenditure. Total current expenditure for noise: technical zeros to compute the total. Biodiversity and landscape: include data on air since 2006.
Business sector total table: 2009 data: preliminary results.
Mining and quarrying table: 2009 data: preliminary results. Since 2003 investment includes integrated and additive investment. Investments in integrated technologies for soil and groundwater: technical zeros from 2006 to compute the total.
Total manufacturing table: 2009 data: preliminary results. Since 2003 investment includes integrated and additive investment.
Electricity, gas and water table: Since 2003 investment includes integrated and additive investment. From 2006 data include only electricity, gas, steam, air conditioning supply (Statistical Classification of Economic Activities in the European Community, NACE 36).
Private and Public specialised producers table: 2009 data: preliminary results. Total current expenditure in 2006-2009 for wastewater and the total includes only internal current expenditure.


DNK) Public sector and private specialised producers tables: Negative investment is due to the acquisition of existing buildings. All current expenditure are reported as internal current expenditure.
Private and Public specialised producers table: NACE rev.1 90.03 is included in waste and not in soil and groundwater. This is only of minor importance because for most years there is no public production in NACE rev.1.1 90.03. and only minor private production (in 2007 90.03 counted for less than 5% of the sum of NACE rev.1 90.01, 90.02 and 90.03 in the total). All current expenditure are reported as internal current expenditure.


ESP) Due to rounding the sub-components may not sum up exactly to the totals
Public sector table: the category "other" equals the categories Classification of the Functions of Government (COFOG) 5.3 plus 5.5 plus 5.6. All NACE 90 activities (market and non-market; waste and wastewater) are included in the private and public specialised producers of environmental protection services table
Business sector total table: Total current expenditure for noise and biodiversity and landscape: technical zeros to compute the totals.
Agriculture, hunting, fishing and forestry table: Investments for waste: technical zeros to compute the totals.
Mining and quarrying, total manufacturing, detailed manufacturing industries and electricity, gas and water tables: The category "other" for end-of-pipe investments includes protection against radiation, R&D for environmental protection, other environmental protection activities and education and administration; for investments in integrated technologies it includes soil and groundwater, biodiversity and landscape, protection against radiation, R&D for environmental protection, other environmental protection activities, education and administration, activities containing two or more domains at the same time; for current expenditure it includes all Classification of environment protection activities (CEPA) domains except air, wastewater and waste
Manufacturing tables: Total current expenditure for soil and groundwater, noise, biodiversity and landscape: technical zeros to compute totals. From 2006 the category "other" for end-of-pipe investments includes protection against radiation, R&D for environmental protection, other environmental protection activities and education and administration; for investments in integrated technologies it includes soil and groundwater, biodiversity and landscape, protection against radiation, R&D for environmental protection, other environmental protection activities, education and administration, activities containing two or more domains at the same time. Total current expenditure: technical zeros to compute the totals
Electricity, gas and water table: From 2006 the category "other" for end-of-pipe investments includes protection against radiation, R&D for environmental protection, other environmental protection activities and education and administration; for investments in integrated technologies it includes soil and groundwater, biodiversity and landscape, protection against radiation, R&D for environmental protection, other environmental protection activities, education and administration, activities containing two or more domains at the same time. Total current expenditure: technical zeros to compute the totals
Other business table: Total current expenditure in 1997-1999 includes only internal expenditure. NACE included in this table are the following: sections F, G, H, I, K, M, N & O. No breakdown for end-of-pipe and integrated investments is available. Thus all investments are considered to be end-of-pipe. Total current expenditure: technical zeros to compute the totals
Private and Public specialised producers table: all NACE 90 activities (market and non-market; waste and wastewater) are included. The category "other" includes sewage, sanitation and similar activities as secondary production and the environmental part of NACE 74. The difference between revenues and fees/charges paid by all the users is taxes on products.
Public specialised producers table: Only market production has been included in "revenues"

EST) Public sector table: Data refer only to local governments
Business sector total table: Data for 2001-2005 refer to enterprises in the following NACE (rev.1) categories: 01, 02, 03, 05, 10-14, 15-36, 40, 45, 50, 60-63. Data for 2006-2011 refer to enterprises in the following NACE (rev.2) categories: 01-03, 05-09, 10-33, 35, 41-43, 45, 47.301, 49-52, 58.1, 79.111.
Agriculture, hunting, fishing and forestry, mining and quarrying and manufacturing tables: Data refer to enterprises.
Electricity, gas and water table: Data refer to enterprises with NACE (rev.1) category 40 (only non-specialised producers).
Other business table: Data for 2001-2005 refer to enterprises in the following NACE (rev.1) categories: 45, 50, 60-63. Data for 2006-2011 refer to enterprises in the following NACE (rev.2) categories: 41-43, 45, 47.301, 49-52, 58.1, 79.111.
Private and Public specialised producers table: For the year 2001 data refer to enterprises in the following NACE categories (rev.1): 37, 41, 74.209 (enterprises with environmental research activities), 90 and enterprises with secondary environmental protection activities. For 2002-2005 data refer to enterprises in the following NACE categories (rev.1): 37, 41, 51.57, 74.209 (enterprises with environmental research activities), 90, 92.53 and enterprises with secondary environmental protection activities. For the years 2006-2011 data refer to enterprises in the following NACE categories (rev.2): 37, 36.001 (only wastewater treatment part) 38, 39, 46.771, 71 (enterprises with environmental research activities), 81.291 (enterprises with road cleaning activities), 91.04 and enterprises with secondary environmental protection activities. The methodology for compiling environmental protection expenditure statistics of specialised producers changed in 2008. Data from structural business surveys were used for the compilation of statistics for specialised producers with environmental protection as main activity. Data for the specialised producers with secondary environmental protection activities were collected by a separate survey on environmental protection expenditures. Hence the data for 2008 are not fully comparable with the previous time series data. Time series data (2007 and earlier) will be revised.


FIN) Public sector table: the category "other" includes the CEPA domains 1, 4, 5, 7 and 9, excludes domain 8 (R&D). Data for biodiversity and landscape refer only to the central government. Data for air refers only to local governments for the period 1990-2005. Internal current expenditure after 2005 includes payments. Data for subsidies/transfers include only paid subsidies/transfers. The total includes R&D.
Business sector total table: The category "other" includes the CEPA domains 6,7,8,9 and monitoring for the period 1990-2005. The table covers the categories NACE (rev.1) 10-41, excluding 37, for the period 1990-2005, and categories NACE (rev.2) 5-36 after.
Mining and quarrying and total manufacturing tables: The category "other" includes the CEPA domains 6,7,8,9
Detailed manufacturing industries table: Soil and groundwater are included in wastewater in 1998. In 1999-2000, the category "other" includes noise and biodiversity and landscape, which are not separable by environmental domain. The category "other" includes the CEPA domains 6, 7, 8 and 9, and current expenditures for monitoring in 2002-2010. For confidentiality reasons "Coke plants, refineries" are included in "Chemicals, rubber" in 2006.
Total manufacturing and electricity, gas and water tables: The category "other" includes the CEPA domains 6,7,8,9
Private and Public specialised producers table: This table includes public specialised producers only. Internal current expenditure after 2005 includes payments.


FRA) Public sector table: Subsidies and transfers for air: transfers from the public sector to customers of adapted products. Investment expenditure for waste refers to road cleaning. Internal current expenditure for waste: road cleaning plus the part of municipalities' budget which finances waste expenditure. "Other" category: R&D plus general environmental administration plus radioactive waste (since 1998). "Other" category for subsidies and transfers: public transfers for businesses'. Technical zeros have been added to compute the totals.
Business sector total table: Investment expenditure for waste and wastewater refers only to businesses with more than 20 employees. The "other" category refers to R&D plus radioactive waste (since 1998).
Mining and quarrying table: Fees/purchases data are not available at domain level. Since 2004, the "other" category includes R&D and radioactive waste, after then it includes also soil and groundwater, noise and biodiversity and landscape
Total manufacturing table: the "other" category includes R&D, radioactive waste, soil and groundwater, noise and biodiversity and landscape
Detailed manufacturing industries table: the "other" category includes R&D, radioactive waste, soil and groundwater, noise and biodiversity and landscape. 2004 data: data is by establishment (not by sector) for establishments with more than 20, 50 or 100 employees (depending on the sector). End-of-pipe investments for air in 2010: the sector food, beverages and tobacco products does not include tobacco.
Electricity, gas and water table: : the "other" category includes R&D, radioactive waste, soil and groundwater, noise and biodiversity and landscape. 2004 data: data is by establishment (not by sector) for establishments with more than 20, 50 or 100 employees (depending on the sector). 2006-2010: data refer only to electricity, gas, steam and air conditioning supply.
Household table: the Expenditure I for wastewater refers to autonomous cleansing of wastewater (investments + current expenditure)
Private and Public specialised producers table: the "other" category in 1998 refers to radioactive waste. Data could not be separated between public and private producers.
Private specialised producers table: revenues for soil and groundwater include the revenues of private specialised producers plus the revenues of secondary activities

 

GBR) Public sector table: the category "other" includes R&D. Air includes pollution abatement (COFOG 05.03), that is air, soil, noise and radiation
Business sector total table: Total receipts in 1997, fees/purchases in 2000 for soil and groundwater, and end-of-pipe investments in 2000 for soil and groundwater and for "other" refer to manufacturing, energy and water. Fees and purchases include regulatory charges. Until 2009 the category "other" includes regulatory charges, R&D spending, soil and groundwater, noise and biodiversity and landscape from the manufacturing sectors. Figures given are for the sum of mining and quarrying, manufacturing, electricity, gas and steam/hot water supply and collection and purification and supply of water, i.e. they exclude agriculture, forestry and fishing, and other business. The "other" category for internal current expenditure after 2007 includes R&D.
Mining and quarrying table: Fees/purchases include regulatory charges in 2002. "Other" includes soil and groundwater, noise, biodiversity and landscape in 2009. Internal current expenditure after 2007 for the category "other" includes R&D.
Detailed manufacturing industries table: 2000-2002 data: the breakdown data for fees/purchases does not include R&D, whereas the total amount does. 2008 data: for soil and groundwater, noise and biodiversity and landscape, data for the sectors 17-18 (pulp, paper, printing) only includes sector 17; data for the sectors 20-22 (chemicals, rubber) only includes sector 22; data for sectors 25-33 (metal products and other) only includes sector 25 (the other sectors are included in "other"). The category "other" for the sectors 13-15 (textiles, leather), 17-18 and 23 (non-metallic mineral) includes soil and groundwater, noise and biodiversity and landscape. The category "other" for the sector 17-18 includes soil and groundwater, noise and biodiversity and landscape for sector 18. The category "other" for the sector 20-22 includes soil and groundwater, noise and biodiversity and landscape for sector 22. 2008 data for sectors 18, 22, 26-33 are estimated. 2009-2010 data: data for sector 25-33 (metal products and other) also includes data for sector 24; data for sectors 18, 22, 26-33 are estimated. 2009 data: the category "other" includes regulatory charges, soil & groundwater, noise, biodiversity & landscape, and R&D. 2012 data for metal products and other includes data for sector 24. Internal current expenditure for the category "other" includes R&D.
Total manufacturing table: Technical zeros have been added to compute totals. Total receipts in 1997, fees/purchases in 2000 for soil and groundwater, and end-of-pipe investments in 2000 for soil and groundwater and for "other" refer to manufacturing, energy and water. Other fees/purchases include regulatory charges for 2002. From 2003, the category "other" includes R&D, assumed to be all internal. In 2006/2009, "other" includes soil and groundwater, noise, biodiversity and landscape; for internal current expenditure it includes R&D in 2008/2009.
Electricity, gas and water table: Total receipts in 1997, fees/purchases in 2000 for soil and groundwater, and end-of-pipe investments in 2000 for soil and groundwater and for "other" refer to manufacturing, energy and water. From 2003, the category "other" includes R&D, assumed to be all internal. In 2009 "other" includes soil and groundwater, noise, biodiversity and landscape.
Private and Public specialised producers table: total revenues in 1998: total output of NACE 90.


HUN) Public sector table: Fees/purchases for the "other" category: data include environmental protection activities other than the ones in the waste and wastewater domain. Total subsidies and transfers only include subsidies. Investments in integrated technologies for the "other" category in 2003 refer to manufacturing, energy and water.
Agriculture, hunting, fishing and forestry, Business sector total, Total manufacturing, Other business and Private and Public specialised producers tables: the category "other" for fees/purchases in 2009-2010 includes environmental protection activities other than the ones in waste and wastewater domain. Total subsidies and transfers only include subsidies.
Mining and quarrying and electricity, gas and water tables: the category "other" for fees/purchases includes environmental protection activities other than the ones in waste and wastewater domain.
Detailed manufacturing industries table: 2000 data: investments for the sector 21-22 (pulp, paper, printing) include also refineries (sector 23).

ISL) Public sector table: technical zeros added to compute the totals

ISR) Total manufacturing table: include manufacturing, mining and quarrying and electricity

ITA) Public sector table: the table covers the whole general government sector S13 of European System of Accounts 95 (ESA95), including public specialised producers classified under the NACE (rev.2) 84 division; as a consequence the public specialised producers table is empty. The "other" category (computed as residual) includes all the CEPA2000 domains other than wastewater and waste (and biodiversity and landscape from 2006). 2010-2011 figures are provisional. Data for the total cover COFOG division 5 as a whole (i.e. without any further breakdown). Total revenues: only waste and wastewater domains are included. Total current expenditure for biodiversity and landscape: technical zeros added to compute totals.
Business sector total table: The "other" category (computed as residual) includes all the CEPA2000 domains other than air, wastewater and waste. The values of fees/purchases are at purchasers' prices. Total subsidies/transfers include only waste and wastewater. Expenditure I includes only investments and internal current expenditures
Mining and quarrying, total manufacturing, electricity, gas and water and other business tables: The "other" category (computed as residual) includes all the CEPA2000 domains other than air, wastewater and waste. The values of fees/purchases are at purchasers' price. Expenditure I includes only investments and internal current expenditures
Detailed manufacturing industries table: The "other" category (computed as residual) includes all the CEPA2000 domains other than air, wastewater and waste.
Households table: Total subsidies/transfers include only waste and wastewater. 2010-2011 data are provisional
Private and Public specialised producers table: data up to 2005: the table covers only private specialised producers belonging to the enterprise sector S11 of ESA95. Public specialised producers are reported in Table 1 which covers the whole general government sector S13 of ESA95, including public producers classified under the NACE 90 (rev.1) division. Consequently Table 4A is empty (public specialised producers) and only Table 4B (private specialised producers) is filled in. Tables 4 and 4B include the expenditures concerning the secondary environmental protection production of the following categories: NACE rev.1 codes: 25.12 (CEPA3); 35 (CEPA3); 37 (CEPA3); 45 (CEPA2 and CEPA3); 51.57 (CEPA3); 74 (CEPA3). Receipts from by-products for wastewater: water supply and distribution services produced by the specialised enterprises belonging to NACE (rev.1) sector 90.01. Totals: only waste and wastewater domains are included. 2010-2011 figures are provisional. Consistently with the national accounts supply table, Tables 4 and 4B include the expenditures of secondary producers not separately identified as kind-of-activity units (KAUs); in particular, the secondary producers include units belonging to NACE (rev.2) 46 (secondary producers of waste management service). Investment expenditure for waste from 2006: figures include expenditure of the NACE Rev. 2 / ISIC Rev. 4 division 38 as a whole (i.e. NACE rev.2 group 38.3 - materials recovery)
Private specialised producers table: wastewater sector: figures include the expenditures related to the secondary production of wastewater management services carried out by units classified within the NACE rev.1 division 45. Waste sector: figures include the expenditures related to the secondary production of waste management services carried out by units classified within the following NACE rev.1 codes: 25.12; 35; 37; 45; 51.57; 74. Total figures include only waste and wastewater. 2010-2011 figures are provisional

KOR) Public sector and business sector tables: since 2001, the category "other" includes protection against radiation , R&D and other environmental protection activities. This table includes data on public specialised producers
Business sector total table: total current expenditure cannot be broken down by internal current expenditure and fees/purchases
Agriculture, hunting, fishing and forestry table: since 2001, the category "other" includes protection against radiation , R&D and other environmental protection activities. Total current expenditure cannot be broken down by internal current expenditure and fees/purchases. Expenditure II does not include subsidies/transfers
Mining and quarrying, total manufacturing, electricity, gas and water and other business tables: Total current expenditure cannot be broken down by internal current expenditure and fees/purchases. Expenditure II does not include subsidies/transfers
Detailed manufacturing industries table: wood products includes pulp, paper and printing. Coke plants and refineries includes chemicals (chemicals and rubber excludes chemicals). Expenditure II does not include subsidies/transfers
Public and private specialised producers table: it includes only data for private specialised producers


LTU) Public sector table: air data refers to COFOG data on pollution abatement. The category "other" includes COFOG data for R&D and other
Business sector total and total manufacturing tables: 2010 totals exclude the receipts from the sale of tradable emission permits
Detailed manufacturing industries table: for confidentiality reasons, NACE Rev. 2 19 is included in NACE Rev. 2 20-22
Electricity, gas and water table : 2011/2012 data for wastewater and waste refer to NACE 35 only.
Public and private specialised producers table: for NACE 36 it was not possible to distinguish between water supply and water treatment.


LUX) Public sector table: negative values are obtained because the calculations take into account the income of a road fuel tax (earmarked tax).

LVA) Million LVL data were converted into million EUR using the fixed conversion rate of 1 EUR = 0.702804 LVL
Public sector table: air data refers to the COFOG data on pollution abatement. The category "other" refers to the sum of COFOG 5.05 and 5.06
Business sector total, mining and quarrying, manufacturing, electricity, gas and waterand other business tables: the category "other" includes noise, R&D and other expenditure
Public and private specialised producers table: the category "other" includes air, biodiversaty, noise, R&D and other expenditures

MEX) Public sector table: Data include expenditure by the central government, public enterprises (directly and indirectly controlled), federal and municipal governments. Soil and groundwater data include some expenditure on biodiversity protection. Some biodiversity expenses, especially in 2009, were difficult to single out and so they were included in the "other" category. The latter includes R&D and environmental education. For 2010, much of environmental expenditure could not be disaggregated.
Households table: this table only includes households' expenditure on waste collection


NLD) Public sector table: 1997-1998 data for internal current expenditure include public environmental services. 1997 and 1999 data for internal current expenditure include investments.
Mining and quarrying table: this table covers NACE (rev.1) sectors 10, 11 and 14.
Detailed manufacturing industries table: 1997 data: soil and groundwater is included in the "other" category
Total manufacturing table: 1997 data for internal current expenditure refers to manufacturing, energy and water. 1998 data for internal current expenditure include investments
Private and Public specialised producers table: data include only private specialised producers
Private specialised producers table: the public specialised producers are included in the total public environmental costs.

NOR) Public sector table: soil and groundwater and noise are included under air/climate, which equals COFOG 53. Investment expenditure is equal to gross capital formation, plus acquisitions, less disposals of non-financial non-produced assets. Internal current expenditure equals compensation of employees plus intermediate consumption. Subsidies and transfers: subsidies equal other current transfers plus capital transfers plus social benefits (other than social transfers in kind and social transfers in kind related to expenditure on products supplied to households via market producers - payable). Revenues equal fees received from other sectors and households. Subsidies cannot be assigned to the waste sector (COFOG 51) from 2002. Such transfers are recorded as social benefits and therefore reported under fees/purchases.
Business sector total table: the period 2002-2007 covers NACE rev.1 divisions 10,12 -14 (not 11 - oil and gas extraction), as well as divisions 15-36. For the period 2002-2007 the category "other" includes noise.
Mining and quarrying table: The category "other" for end-of-pipe investments in 2000 includes soil and groundwater and biodiversity and landscape. Data for the period 2002-2007 include only NACE rev.1 divisions 10 and 12-14. For the period 2002-2007 the category "other" includes noise.
Detailed manufacturing industries table: In 2000 the category "other" includes soil and groundwater, biodiversity and landscape, and radiation; in 2001-2006 it includes noise. In 2000-2006 the sector "chemicals and rubber" includes NACE 23 (rev.1), which cannot be reported separately due to confidentiality reasons.
Total manufacturing table: For the period 2001-2007 the category "other" includes noise. The category "other" for end-of-pipe investments in 2000 includes soil and groundwater and biodiversity and landscape.
Public specialised producers table: investment expenditure is calculated as acquisitions less sale of property, plant and equipment. Internal current expenditure is calculated as operating costs less payments for waste, wastewater, water and cleaning. Subsidies and transfers equals received public subsidies and reimbursements. Revenues equals turnover less received public subsidies and reimbursements.
Private specialised producers table: investment expenditure equals gross fixed capital formation. Current expenditure is calculated as total purchase of goods and services plus goods purchased for resale plus compensation of employees. Soil and groundwater includes NACE 90.03 (rev.1) for the period 2002-2006


NZL) Public sector table: Data refer to local government expenditure only. General rates are not always allocated to activities by local authorities. Prior to 2009, attempts were made to allocate total rates across activities (including wastewater, solid waste/refuse, and environmental protection expenditure)


POL) Public sector and business sector tables: For the period up to 2005 the category "other" includes expenditures for protection against radiation, R&D and other environmental protection activities (administration and management, education, training and information, and activities not elsewhere classified). Investment expenditure refers to manufacturing, energy and water for soil and groundwater in 1997 and for biodiversity and landscape in 2000. Specialised producers are excluded in the period 2002-2005.
Business sector total and agriculture, hunting, fishing and forestry tables: For the period 1996-2000 fees for water consumption are included in soil and groundwater subsidies/transfers, whereas they are excluded after 2000
Detailed manufacturing industries table: Wastewater investment expenditure in 1997-1999 includes also soil and groundwater. The category "other" in 2000-2005 includes expenditures for protection against radiation, R&D and other environmental protection activities (administration and management, education, training and information, and activities not elsewhere classified).
Total manufacturing, electricity, gas and water and other business tables: Investment expenditure refers to manufacturing, energy and water for soil and groundwater in 1997 and for biodiversity and landscape in 2000
Households table: the category "other" for the total Expenditure I in 1999-2001 refers to protection against radiation
Private and Public specialised producers table: the category "other" refers to air, noise, biodiversity and landscape, radiation, R&D and other environmental protection activities. For the period 2006-2011 it includes expenditures for protection of air, protection against radiation and other environmental protection activities and R&D


PRT) Public sector table: from 2006 the category "other" includes radiation, R&D and other environmental protection activities. Data on municipalities is underestimated because of low response rates (administrative registers). 2010-2013 data: for wastewater management, municipalities data is not available.
Business sector total table: For the period 1999-2007 data covers NACE rev.1 sections C, D and E, except division 37 (recycling). Receipts data for waste refers to the sales of waste and of recycled materials. The category "other" includes R&D and other environmental protection activities.
Mining and quarrying table: the category "other" includes soil and groundwater, biodiversity and landscape, R&D, radiation and other activities. For the period 1996-2007 data covers NACE rev.1 sections C, D and E, except division 37 (recycling). Receipts data for waste refers to the sales of waste and of recycled materials. The category "other" includes R&D and other environmental protection activities.
Total manufacturing and electricity, gas and water tables: Receipts data for waste refers to the sales of waste and of recycled materials. For the period 1996-2007 data covers NACE rev.1 sections C, D and E, except division 37 (recycling). The category "other" includes R&D and other environmental protection activities.
Detailed manufacturing industries and Electricity, gas and water and Other business tables: The category "other" includes R&D and other environmental protection activities.
Private and Public specialised producers table: 1996-1998 data is from a survey on private specialised producers belonging to NACE rev.1 division 90. 2006-2009 data include data from enterprises (privately and publicly owned) within NACE 90.01 and secondary activity within NACE 41 and NACE rev.2 37 and secondary activity within NACE rev.2 36. "Other" category: data from statistical surveys on environmental non-governmental organisations. The totals are partial when data on waste and soil and groundwater is missing.


RUS) Until 2004 data is classified using the National Classification of Economic Branches (OKVED), which was not harmonised with NACE rev.1. Therefore, the data for 1990, 1995 - 2003 are shown for the economy as a whole.
Business sector total table: Current expenditure includes the maintenance of fixed capital assets for environmental protection (excluding the expenditure for the modernisation of sites). In 1990 and 1995-2000 data on expenditure on biodiversity and landscape was included in other current expenditure; since 2001 a separate accounting of these expenditures has been used. Investment expenditure does not include data on small enterprises and investments that are not observed by direct statistical methods. Data for 2001 exclude value added taxes.
Electricity, gas and water table: The category "other" includes radiation
Other business table: The category "other" includes radiation, R&D and other environmental protection activities.
Private and Public specialised producers table: Organisations with a major economic activity OKVED 90 without breakdown into public and private are included in specialised producers.


SVK) Public sector table: it includes only data on municipalities.
Business sector total table: 2013 investment data for air, wastewater, waste and soil and groundwater include also investments in intangible assets. From 2010 subsidies/transfers include foreign grants and subsidies
Agriculture, hunting, fishing and forestry, mining and quarrying, manufacturing, electricity, gas and water, other business tables : From 2010 subsidies/transfers include foreign grants and subsidies
Private and Public specialised producers table: From 2010 subsidies/transfers include foreign grants and subsidies. The category "other" include air, noise, biodiversity and landscape, R& D and other

SVN) Public sector table: air includes soil and groundwater, noise and protection against radiation. The category "other" includes R&D and other environmental protection activities.
Private and Public specialised producers table: data refer only to NACE rev.1 41 and 90 for the period 2001-2007, and to NACE rev.2 36, 37, 38 and 39 for the period 2008-2010


SWE) Public sector table: 2001-2004 data for investment for waste and "other" and for total current expenditure for air, wastewater, waste and "other" refer to manufacturing, energy and water. 2001-2004 data refer to COFOG 05. Starting in 2001 data for the category "other" include COFOG 0505 and 0506. Starting in 2006: air includes COFOG 05.03 (pollution abatement), that is air, noise and soil.
Business sector total table: data refer to enterprises with 20 employees or more. Data includes only only NACE Rev. 2 B, C, D35 and E36. The category "other" includes soil and groundwater, noise and biodiversity and landscape.
Mining and quarrying table: data refer to enterprises with 20 employees or more. The category "other" includes soil and groundwater, noise and biodiversity and landscape.
Detailed manufacturing industries table: investment in the category "other" includes soil, noise, nature protection and general administration; current expenditure (total amount for both internal expenditure and payments to private and public) includes R&D and tests directly aimed at reducing pollution. 1999-2003: data refer to enterprises with 20 employees or more. The category "other" includes soil and groundwater, noise and biodiversity and landscape.
Total manufacturing table: data refer to enterprises with 20 employees or more. Investment and total current expenditure data for air, wastewater and waste refer to manufacturing, energy and water. The category "other" includes soil and groundwater, noise and biodiversity and landscape.
Electricity, gas and water table: data refer to enterprises with 20 employees or more. Investment data refers to manufacturing, energy and water. The category "other" includes soil and groundwater, noise and biodiversity and landscape.


TUR) Public sector table: Investment expenditure data in 1997 for air, wastewater and waste refer to manufacturing, energy and water. Biodiversity and landcape includes protection of species, of landscapes and habitats, and of forests, restoration and cleaning of water bodies, rehabilitation of mining areas, measurement, control and the like. Fees and purchases data refer to municipalities only; and for the category "other" it includes fees and purchases on air, soil and groundwater, noise and indivisible activities.
Business sector total table: 2007-2008 data refer to mining and quarrying, manufacturing and electricity, gas, water supply (NACE rev.1 sections C, D and E)
Mining and quarrying table: 2007-2008 data refer to environmental payments of mining establishments
Total manufacturing table: 1997 data refer to manufacturing, energy and water.
Electricity, gas and water table: 1997 data refer to governmental organisations only. Data include both governmental organisations and thermal power plants until 2007. Total investment is different from the sum of its components because of rounding after 2007. 2008 data include total environmental expenditure of NACE 40 rev.1. 2009-2010: data on water collection, treatment and supply, division 36 of NACE rev.2, are not included (they are included in the public sector).
Private and Public specialised producers table: 2006-2007 data refer only to public specialised producers.
Public specialised producers table: data refer to seperately identified departments of large municipalities (data refer to environmental expenditure of infrastructure unions of municipalities). The category "other" includes non-separable expenditures for water, wastewater and wastewater treatment services.
Private specialised producers table: revenues of the busines sector from secondary activities are included in the private and public specialised producers table, but their expenditures from ancillary and secondary activites are included in the related tables