(fra kommisjonsforordningen)

(1) The European environmental economic accounts as established by Regulation (EU) No 691/2011 have a modular structure, and in particular modules on environmental protection expenditures accounts set out in Annex IV, environmental goods and services sector set out in Annex V and environmental subsidies and similar transfers set out in Annex VIII where data is to be reported in accordance with the classifications applied in environmental accounts. 

(2) European environmental economic accounts are a multi-purpose statistical source that provides data for the Union policies about environment, climate action and sustainability, in particular disclosing separate information about climate change, zero pollution and circular economy (waste), protection of soil and noise. 

(3) Climate change mitigation, including related investments, is indispensable to achieve the objective of climate neutrality in the Union by 2050. Therefore, characteristics regarding other investments on climate change mitigation should be included in the European environmental accounts. Those data should cover all sectors from the economy and activities. Those data should be broken down by Member State and cover all sectors of the economy relevant for climate change mitigation. 

(4) Annex V to Regulation (EU) No 691/2011 sets out the indicative compendium of environmental goods and services and of the economic activities. Climate change mitigation activities and related products, as defined on the basis of the categories of the classification of environmental purposes, are partially included in the indicative compendium and need to be complemented with low-carbon emissions economic activities. 

(5) During its 55th session in February 2024, the United Nations Statistical Commission endorsed the classification of environmental purposes (CEP) as international statistical classifications and recommended that it be included in the international family of classifications.