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Report and review By 31 December 2013 and every 3 years thereafter, the Commission shall submit a report on the implementation of this Regulation to the European Parliament and the Council. That report shall evaluate in particular the quality of the data transmitted, the data collection methods, the administrative burden on the Member States and on the respondent units, as well as the feasibility and effectiveness of those statistics. The report shall, if appropriate and taking into account the findings referred to in Article 4(2), be accompanied by proposals:

— for introducing new environmental economic account modules, such as water accounts (quantitative and qualitative), resource management expenditure accounts, subsidies or support measures potentially harmful to the environment and waste accounts;

— designed to further improve data quality and data collection methods, thereby improving the coverage and comparability of data and reducing the administrative burden on business and administration.

By 31 December 2024 and at least every 2 years thereafter, the Commission (Eurostat) shall issue a digital publication that contains data and statistics on climate change mitigation, including investments, compiled from the relevant data available from the environmental economic account modules and, if appropriate, from other data sources. The Commission shall adopt delegated acts in accordance with Article 9 in order to amend, as appropriate, Annex V, Section 3, to include characteristics regarding other investments on climate change mitigation. The data included in the digital publication referred to in the third paragraph of this Article shall provide a breakdown of that data per Member State, including on investments, and shall cover all sectors of the economy and activities.

By 27 December 2026, the Commission shall assess the quality of the data available on energy subsidies, including fossil fuel subsidies, on climate change adaptation and on water and, where appropriate, submit a legislative proposal to the European Parliament and to the Council for the introduction of new environmental economic account modules for energy subsidies, including fossil fuel subsidies; climate change adaptation, including expenditure on it, and for water accounts.