Environmental accounts

What does the survey entail?

Purpose

To link the national accounts to environmental statistics. The environmental accounts include physical and monetary data on the environment in relation to the Dutch economy.

Description of domain

The environmental accounts are drawn up according to the concepts and definitions of the System of Environmental Economic Accounting (SEEA). The SEEA is an international statistical standard. The environmental accounts follow a similar structure as the System of National Accounts (SNA) in terms of concepts, definitions and classifications. The environmental accounts include physical and monetary data on the environment and its interaction with the economy.

The environmental accounts are divided into four categories. Within these categories, there are different accounts. The first category includes accounts for physical and monetary material flows. These accounts distinguish three types of material flows: natural resources, products and residues. Physical material flows list all flows directly related to the Dutch economy. Material flows are recorded for individual economic activities at the location where these activities are actually performed. This is based on the ‘resident principle’. For example, when air emissions are registered, all emissions of harmful gases caused by Dutch citizens are listed, including those caused by Dutch citizens abroad (e.g. Dutch transporters). Polluting emissions caused by non-citizens on Dutch territory (e.g. tourists from other countries) are not included. This is a significant difference compared to environmental and energy statistics that are based on the ‘territory principle’. Due to this conceptual distinction, the figures from the environmental accounts may differ from other environmental and energy statistics, as published in reports by the Netherlands Environmental Assessment Agency (PBL), the Environmental Data Compendium (CLO), or in the Dutch Energy Balance Sheet by Statistics Netherlands (CBS).

The second category includes accounts for physical and financial inventory. These accounts list the inventories of several natural resources that are important to the economy. The inventories are assessed in both physical and financial terms. Mineral inventories (of oil and natural gas in Dutch soil) are an example of this. Biological inventories, such as fish and timber are also assessed (fisheries and forestry accounts).

The third category of accounts records the monetary aspects of the environment. This includes the following accounts: Environmental Protection Expenditure Accounts (EPEA), environmental sector accounts: production, employment and added value of companies producing environmental goods and services, environmental taxes and environmental subsidies.

The fourth category includes ecosystem accounts (natural capital accounts). Natural capital accounts aim to – literally – map the relationship between nature, the economy and well-being in an understandable and internationally comparable way. Statistics Netherlands (CBS) is collaborating with Wageningen University to develop models, data and maps in order to provide a spatial and as complete as possible picture of the current state of natural capital in the Netherlands. Ecosystem services – the contribution of ecosystems to our economy and to other human activities – form the basis for this system of accounts.

Date/year survey started

Environmental accounts were first developed in the early 1990s, when the National Accounting Matrix including Environmental Accounts (NAMEA) was compiled, demonstrating the relationship between a number of key economic indicators and the environment. Subsequently, the environmental accounts were further developed in accordance with SEEA guidelines. Most of the various environmental accounts listed in the SEEA are now compiled and published on a yearly basis.

Frequency

Every year. CO2 emissions are calculated on a quarterly basis.

Publication strategy

The environmental accounts figures are updated annually. The main reason for this is that source statistics, mostly emissions registers, are also updated annually. In order to be consistent with the national environmental figures, the environmental accounts must be updated every year. This guarantees consistency in the publication of time series. The environmental accounts are published annually on StatLine, the electronic database of Statistics Netherlands (CBS).

How is the survey conducted?

Main sources

The main sources for environmental accounts are environmental statistics (usually emissions registers), energy statistics (usually the Dutch Energy Balance Sheet), national accounts, and government statistics.

Structure of a data integration framework

The environmental accounts are presented in a system of accounts. A system of accounts generates a coherent and integrated set of data in which all variables are consistently related. Data integration refers to the process of bringing together data from multiple sources to provide complete, accurate and up-to-date statistical data within a system of definitions and definitional equations.

Quality of the results

Sequential comparability

The environmental accounts follow the same strategy on sequential comparability as adopted by the national accounts. A correct measure of developments in time is more important than the absolute level of a variable.

Revisions

The calculation methods of the environmental accounts are adjusted upon revision of the national accounts. This happens once every five years. In a revision of the national accounts, all level quantities are redefined and new available sources and calculation methods are implemented. The most recent revision relates to the 2015 reporting year.

Quality strategy

Just like the national accounts, the environmental accounts form a coherent and integrated system. This contributes significantly to quality by allowing the definitional equations underlying the system to link data from different statistics. Even if the results of these statistics are not consistent with other outcomes, integration allows for the most plausible estimates to be obtained. For example, for pollution, the total origin of emissions must equal their use. For materials, such as energy products, supply should equal consumption.