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MODULE FOR ENVIRONMENTAL GOODS AND SERVICES SECTOR ACCOUNTS Section 1 OBJECTIVES Statistics on environmental goods and services record and present data on national economy production activities that generate environmental products in a way that is compatible with the data reported under ESA. The environmental goods and services sector accounts should make use of the already existing information from the national accounts, structural business statistics, business register and other sources. This Annex defines the data to be collected, compiled, transmitted and evaluated for environmental goods and services accounts, by the Member States. Section 2 COVERAGE The environmental goods and services sector has the same system boundaries as ESA and consists of all environmental goods and services that are created within the production boundary. ESA defines production as the activity carried out under the control and responsibility of an institutional unit that uses inputs of labour, capital and goods and services to produce goods and services.

Environmental goods and services fall within the following categories: environmental specific services, environmental sole purpose products (connected products), adapted goods and environmental technologies. Section 3 LIST OF CHARACTERISTICS Member States shall produce statistics on the environmental goods and services sector according to the following characteristics:

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

— exports of the total environmental goods and services sector,

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

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

— gross fixed capital formation (GFCF) for climate change mitigation activities, broken down by corporations, government and households together with non-profit institutions serving households (NPISH),

— GFCF for products mitigating climate change, not already included in GFCF for climate change mitigation activities, broken down by corporations, government and households together with NPISH,

— final consumption of products mitigating climate change, broken down by government and households together with NPISH. All data shall be reported in million national currency, except for the characteristic ‘employment’, for which the reporting unit shall be ‘full-time equivalent’. Section 4 FIRST REFERENCE YEAR, FREQUENCY AND TRANSMISSION DEADLINES 1. Statistics shall be compiled and transmitted on a yearly basis.

2. Statistics shall be transmitted within 22 months of the end of the reference year. This applies from the reference year 2020.

3. In order to meet user needs for complete and timely datasets, the Commission (Eurostat) shall produce, as soon as sufficient country data becomes available, estimates for the EU-27 ◄ totals for the main aggregates of this module. The Commission (Eurostat) shall, wherever possible, produce and publish estimates for data that have not been transmitted by Member States within the deadline specified in point 2.

4. The first reference year is 2020.

5. In each data transmission to the Commission, Member States shall provide annual data for the years n – 2, n – 1 and n, where n is the reference year. Member States may provide any available data for the years preceding 2018. Section 5 REPORTING TABLES 1. For the characteristics referred to in Section 3, data shall be reported cross-classified by:

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

— NACE A — NACE B — NACE C — NACE D — NACE E — NACE F — NACE J — NACE M — NACE O — NACE P — Sum of NACE G+NACE H+NACE I+NACE K+NACE L+ NACE N+NACE Q+NACE R+ NACE S + NACE T + NACE U

— groups of the classification of environmental purposes (CEP) grouped as follows:

— CEP 01 – Air and climate,

— CEP 0201 – Energy from renewable sources,

— CEP 0202 – Energy saving and management,

— CEP 0301 – Wastewater management,

— CEP 0302 – Water savings and management of natural water resources,

— CEP 0401 – Waste management,

— CEP 0402 – Materials recovery and savings,

— CEP 0501 – Protection of soil, surface and groundwater,

— CEP 0502 – Protection of biodiversity and landscape,

— CEP 0503 – Management of forest resources,

— CEP 06 – Noise and radiation,

— Sum of CEP 0701, CEP 0703, CEP 0705, CEP 0707, CEP 0709 – R & D for reduction and control of air emissions, wastewater management, waste management, soil, surface, groundwater and biodiversity and noise and radiation,

— Sum of CEP 0702, CEP 0704, CEP 0706, CEP 0708 – R & D for energy, water resources, materials recovery and savings and forest management,

— CEP 08 – Cross-cutting and other environmental purposes.

————— Section 6 MAXIMUM DURATION OF THE TRANSITIONAL PERIODS

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