Article 1 Subject matter
This Regulation establishes a common framework for the collection, compilation, transmission and evaluation of European environmental economic accounts, for the purpose of setting up environmental economic accounts as satellite accounts to ESA 95, by providing methodology, common standards, definitions, classifications and accounting rules intended to be used for compiling environmental economic accounts.
Amendment rationale: CONTEXT OF THE PROPOSAL Reasons for and objectives of the proposal Regulation ( EU) No 691/2011 of the European Parliament and of the Council of 6 July 2011 on European environmental economic accounts 1 set s out a comm on framework for collecti ng , compil ing , transmi tting and evaluati ng European environmental economic accounts . It was amended by Regulation (EU) No 538/2014 2 . The Regulation covers six modules: air emissions accounts, environmental ly related taxes by economic activity , economy-wide material flow accounts, environmental protection expenditure accounts, environmental goods and services sector accounts , and physical energy flow account s. Article 10 of the Regulation lists potential new modules to be introduced later based on Commission proposals. This proposal introduces three new environmental account modules already provided for under Article 10: forest accounts, ecosystem accounts, and environmental subsidies and similar transfers accounts. The main objective of the proposal is to extend the scope of the European environmental economic accounts to provide better information for the European Green Deal, a growth strategy that aims to transform the EU into a fair and prosperous society, with a modern, resource-efficient and competitive economy. 3 Environmental economic accounts are a multipurpose statistical framework bringing together economic and environmental information. They measure the contribution of the environment to the economy and the impact of the economy on the environment in a consistent and compatible way with macroeconomic statistics (national accounts). Users analyse and use environmental economic accounts in modelling and outlooks and for preparing policy proposals and reporting on policy implementation and impact. The new modules will make more integrated datasets available for such purposes. Ecosystem accounts integrate biodiversity and natural capital considerations with mainstream economic questions on resource allocation and sustainability. Forest accounts specifically measure forest area and its available share for timber extraction and trace their changes over time. Environmental subsidies and similar transfers accounts identify and quantify domestic fiscal policy measures and non-EU resources that support the Green Deal through economic activities and products, protecting the environment and safeguarding natural resources. The three proposed modules respond to and are underpinned by international statistical standards: the System of Environmental Economic Accounts (SEEA) Central Framework and SEEA Ecosystem Accounts. 4 The United Nations Statistical Commission adopted the SEEA Central Framework as an international statistical standard at its 43 rd session in February 2012 and the SEEA Ecosystem Accounts at its 52 nd session in March 2021. The new modules are fully in line with the SEEA. For several years, many Member States have gained experience in compiling and reporting on forest accounts and environmental subsidies and similar transfers data. This has happened through regular voluntary data collections of the Commission (Eurostat) and pilot studies that helped test the feasibility of introducing ecosystem accounts into the EU. This experience was shared with all other Member States. For environmental subsidies and similar transfers accounts, some of the requirements have already been covered through mandatory reporting of environmental protection expenditure accounts. A more comprehensive and streamlined reporting on environmental subsidies and similar transfers will draw upon this experience and – once in place – provide the data on transfers required for environmental protection expenditure accounts. Th is proposal complements changes set out in Commission Delegated Regulation (EU) 2022/125 5 . Th e changes to the scope and deadlines for reporting data for the current modules of European environmental economic accounts ensure that the data better respond to user s’ needs. The proposal also updates references to the 1995 edition of the European System of Accounts (ESA95) . They are replaced by references to the 2010 edition of the European System of Accounts (ESA2010) set out in Regulation (EU) No 549/2013 of the European Parliament and of the Council 6 . This initiative is not part of the regulatory fitness and performance programme (REFIT). 
Revised version (Article 1 Subject matter):
This Regulation establishes a common framework for the collection, compilation, transmission and evaluation of European environmental economic accounts, for the purpose of setting up environmental economic accounts as satellite accounts to the European System of Accounts 2010 (ESA 2010) set out in Regulation (EU) No 549/2013 of the European Parliament and of the Council ( 1 ), by providing methodology, common standards, definitions, classifications and accounting rules intended to be used for compiling environmental economic accounts. This Regulation also contributes to providing sound information on key trends of, pressures on, and drivers for environmental change and thereby supports monitoring and evaluation of the Union’s progress in meeting its environmental objectives laid down in Union law as well as its international environmental commitments.
Article 2 Definitions
For the purposes of this Regulation the following definitions shall apply: (1) ‘air emission’ means the physical flow of gaseous or particulate materials from the national economy (production or consumption processes) to the atmosphere (as part of the environmental system); (2) ‘environmentally related tax’ means a tax whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which is identified in ESA 95 as a tax; (3) ‘economy-wide material flow accounts (EW-MFA)’ means consistent compilations of the material inputs into national economies, the changes of material stock within the economy and the material outputs to other economies or to the environment.
Amendment rationale: CONTEXT OF THE PROPOSAL Regulation (EU) No 691/2011 on European environmental economic accounts was adopted on 6 July 2011. It covers three modules: air emissions accounts, environmental taxes and material flow accounts. Article 10 of the Regulation contains a list of possible new modules to be introduced later based on Commission proposals. The first three of the new modules listed in Article 10 are covered by this draft amending Regulation: environmental protection expenditure, environmental goods and services sector and energy accounts. Users put much emphasis on analysis and applications of environmental accounts in modelling and outlooks, both for preparing policy proposals and reporting on policy implementation and impacts. The new modules will allow expanding the integrated datasets available for such applications and analysis. Article 4 of the Regulation foresees pilot studies to be carried out by Member States on a voluntary basis to test the feasibility of introducing new modules. Several such pilot studies have been completed clearly demonstrating the feasibility of the three new modules. Environmental accounting uses existing data for compiling the accounts. No new data collection is necessary for implementing the new modules. Better use of information from existing data collection instruments will be made. The United Nations Statistical Commission has adopted the System of Environmental-Economic Accounting (SEEA) as an international statistical standard at its 43rd session in February 2012. The new modules proposed are fully in line with the SEEA. The proposed amending Regulation is in line with the revised European Strategy for Environmental Accounting (ESEA 2008). It will ensure that NSIs (National Statistical Institutes) can expand their work on environmental accounting, with the main objective of providing harmonised and timely data of good quality.
Revised version (Article 2 Definitions):
For the purposes of this Regulation the following definitions shall apply: (1) ‘air emission’ means the physical flow of gaseous or particulate materials from the national economy (production or consumption processes) to the atmosphere (as part of the environmental system); (2) ‘environmentally related tax’ means a tax whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which is identified in ESA 95 as a tax; (3) ‘economy-wide material flow accounts (EW-MFA)’ means consistent compilations of the material inputs into national economies, the changes of material stock within the economy and the material outputs to other economies or to the environment; (4) ‘environmental protection expenditure’ means the economic resources devoted by resident units to environmental protection. Environmental protection includes all activities and actions which have as their main purpose the prevention, reduction and elimination of pollution and of any other degradation of the environment. Those activities and actions include all measures taken in order to restore the environment after it has been degraded. Activities which, while beneficial to the environment, primarily satisfy the technical needs or the internal requirements for hygiene or safety and security of an enterprise or other institution are excluded from this definition; (5) ‘environmental goods and services sector’ means the production activities of a national economy that generate environmental products (environmental goods and services). Environmental products are products that have been produced for the purpose of environmental protection, as referred to in point (4), and resource management. Resource management includes the preservation, maintenance and enhancement of the stock of natural resources and therefore the safeguarding of those resources against depletion; (6) ‘physical energy flow accounts’ means consistent compilations of the physical energy flows into national economies, the flows circulating within the economy and the outputs to other economies or to the environment.
Article 3 Modules
1. The environmental economic accounts to be compiled within the common framework referred to in Article 1 shall be grouped in the following modules: (a) a module for air emissions accounts, as set out in Annex I; (b) a module for environmentally related taxes by economic activity, as set out in Annex II; (c) a module for economy-wide material flow accounts, as set out in Annex III. 2. Each Annex shall contain the following information: (a) the objectives for which the accounts are to be compiled; (b) the coverage of the accounts; (c) the list of characteristics for which data are to be compiled and transmitted; (d) the first reference year, frequency and transmission deadlines for the compilation of the accounts; (e) the reporting tables; (f) the maximum duration of the transitional periods referred to in Article 8 during which the Commission may grant derogations. 3. The Commission shall be empowered to adopt delegated acts, where necessary to take account of environmental, economic and technical developments, in accordance with Article 9: (a) to provide methodological guidance; and (b) to update the Annexes referred to in paragraph 1 as regards the information referred to in paragraph 2(c) to (e). In exercising its power pursuant to this paragraph, the Commission shall ensure that its delegated acts do not impose significant additional administrative burdens on the Member States and on the respondent units.
Amendment rationale: CONTEXT OF THE PROPOSAL Regulation (EU) No 691/2011 on European environmental economic accounts was adopted on 6 July 2011. It covers three modules: air emissions accounts, environmental taxes and material flow accounts. Article 10 of the Regulation contains a list of possible new modules to be introduced later based on Commission proposals. The first three of the new modules listed in Article 10 are covered by this draft amending Regulation: environmental protection expenditure, environmental goods and services sector and energy accounts. Users put much emphasis on analysis and applications of environmental accounts in modelling and outlooks, both for preparing policy proposals and reporting on policy implementation and impacts. The new modules will allow expanding the integrated datasets available for such applications and analysis. Article 4 of the Regulation foresees pilot studies to be carried out by Member States on a voluntary basis to test the feasibility of introducing new modules. Several such pilot studies have been completed clearly demonstrating the feasibility of the three new modules. Environmental accounting uses existing data for compiling the accounts. No new data collection is necessary for implementing the new modules. Better use of information from existing data collection instruments will be made. The United Nations Statistical Commission has adopted the System of Environmental-Economic Accounting (SEEA) as an international statistical standard at its 43rd session in February 2012. The new modules proposed are fully in line with the SEEA. The proposed amending Regulation is in line with the revised European Strategy for Environmental Accounting (ESEA 2008). It will ensure that NSIs (National Statistical Institutes) can expand their work on environmental accounting, with the main objective of providing harmonised and timely data of good quality.
Revised version (Article 3 Modules):
1. The environmental economic accounts to be compiled within the common framework referred to in Article 1 shall be grouped in the following modules: (a) a module for air emissions accounts, as set out in Annex I; (b) a module for environmentally related taxes by economic activity, as set out in Annex II; (c) a module for economy-wide material flow accounts, as set out in Annex III; (d) a module for environmental protection expenditure accounts, as set out in Annex IV; (e) a module for environmental goods and services sector accounts, as set out in Annex V; (f) a module for physical energy flow accounts, as set out in Annex VI. 2. Each Annex shall contain the following information: (a) the objectives for which the accounts are to be compiled; (b) the coverage of the accounts; (c) the list of characteristics for which data are to be compiled and transmitted; (d) the first reference year, frequency and transmission deadlines for the compilation of the accounts; (e) the reporting tables; (f) the maximum duration of the transitional periods referred to in Article 8 during which the Commission may grant derogations. 3. The Commission shall be empowered to adopt delegated acts, where necessary to take account of environmental, economic and technical developments, in accordance with Article 9: (a) to provide methodological guidance; and (b) to update the Annexes referred to in paragraph 1 as regards the information referred to in paragraph 2(c) to (e). In exercising its power pursuant to this paragraph, the Commission shall ensure that its delegated acts do not impose significant additional administrative burdens on the Member States and on the respondent units. 4. The Commission shall be empowered to adopt delegated acts in accordance with Article 9 in order to specify the energy products referred to in Section 3 of Annex VI, based on the lists set out in the Annexes to Regulation (EC) No 1099/2008 of the European Parliament and of the Council ( 7 ). Such delegated acts shall not impose a significant additional burden on the Member States or on the respondents. When establishing and subsequently updating the lists referred to in the first subparagraph, the Commission shall duly justify the actions, using, where appropriate, input from relevant experts on a cost-effectiveness analysis, including an assessment of the burden on respondents and of the production costs. 5. In order to facilitate a uniform application of Annex V, the Commission shall, by 31 December 2015, by means of implementing acts, establish an indicative compendium of environmental goods and services and of the economic activities to be covered by Annex V based on the following categories: environmental specific services, environmental sole purpose products (connected products), adapted goods and environmental technologies. The Commission shall update the compendium where necessary. The implementing acts referred to in the first subparagraph shall be adopted in accordance with the examination procedure referred to in Article 11(2).
Article 4 Pilot studies
1. The Commission shall draw up a programme for pilot studies to be carried out by Member States on a voluntary basis in order to develop reporting and improve data quality, establish long time series and develop methodology. The programme shall include pilot studies to test the feasibility of introducing new environmental economic account modules. In drawing up the programme, the Commission shall ensure that no additional administrative or financial burdens are placed on the Member States and on the respondent units. 2. The findings of the pilot studies shall be evaluated and published by the Commission, taking into account the benefits of the availability of the data in relation to the cost of collection and the administrative burden of responding. These findings shall be taken into account in the proposals for introducing new environmental economic account modules that the Commission may include in the report referred to in Article 10.
Amendment rationale: CONTEXT OF THE PROPOSAL Reasons for and objectives of the proposal Regulation ( EU) No 691/2011 of the European Parliament and of the Council of 6 July 2011 on European environmental economic accounts 1 set s out a comm on framework for collecti ng , compil ing , transmi tting and evaluati ng European environmental economic accounts . It was amended by Regulation (EU) No 538/2014 2 . The Regulation covers six modules: air emissions accounts, environmental ly related taxes by economic activity , economy-wide material flow accounts, environmental protection expenditure accounts, environmental goods and services sector accounts , and physical energy flow account s. Article 10 of the Regulation lists potential new modules to be introduced later based on Commission proposals. This proposal introduces three new environmental account modules already provided for under Article 10: forest accounts, ecosystem accounts, and environmental subsidies and similar transfers accounts. The main objective of the proposal is to extend the scope of the European environmental economic accounts to provide better information for the European Green Deal, a growth strategy that aims to transform the EU into a fair and prosperous society, with a modern, resource-efficient and competitive economy. 3 Environmental economic accounts are a multipurpose statistical framework bringing together economic and environmental information. They measure the contribution of the environment to the economy and the impact of the economy on the environment in a consistent and compatible way with macroeconomic statistics (national accounts). Users analyse and use environmental economic accounts in modelling and outlooks and for preparing policy proposals and reporting on policy implementation and impact. The new modules will make more integrated datasets available for such purposes. Ecosystem accounts integrate biodiversity and natural capital considerations with mainstream economic questions on resource allocation and sustainability. Forest accounts specifically measure forest area and its available share for timber extraction and trace their changes over time. Environmental subsidies and similar transfers accounts identify and quantify domestic fiscal policy measures and non-EU resources that support the Green Deal through economic activities and products, protecting the environment and safeguarding natural resources. The three proposed modules respond to and are underpinned by international statistical standards: the System of Environmental Economic Accounts (SEEA) Central Framework and SEEA Ecosystem Accounts. 4 The United Nations Statistical Commission adopted the SEEA Central Framework as an international statistical standard at its 43 rd session in February 2012 and the SEEA Ecosystem Accounts at its 52 nd session in March 2021. The new modules are fully in line with the SEEA. For several years, many Member States have gained experience in compiling and reporting on forest accounts and environmental subsidies and similar transfers data. This has happened through regular voluntary data collections of the Commission (Eurostat) and pilot studies that helped test the feasibility of introducing ecosystem accounts into the EU. This experience was shared with all other Member States. For environmental subsidies and similar transfers accounts, some of the requirements have already been covered through mandatory reporting of environmental protection expenditure accounts. A more comprehensive and streamlined reporting on environmental subsidies and similar transfers will draw upon this experience and – once in place – provide the data on transfers required for environmental protection expenditure accounts. Th is proposal complements changes set out in Commission Delegated Regulation (EU) 2022/125 5 . Th e changes to the scope and deadlines for reporting data for the current modules of European environmental economic accounts ensure that the data better respond to user s’ needs. The proposal also updates references to the 1995 edition of the European System of Accounts (ESA95) . They are replaced by references to the 2010 edition of the European System of Accounts (ESA2010) set out in Regulation (EU) No 549/2013 of the European Parliament and of the Council 6 . This initiative is not part of the regulatory fitness and performance programme (REFIT). 
Revised version (Article 4 Pilot and feasibility studies):
1. The Commission shall draw up a programme for pilot and feasibility studies to be carried out by Member States on a voluntary basis in order to develop reporting and improve data quality, establish long time series and develop methodology. The programme shall include pilot studies to test the new environmental economic account modules. In drawing up the programme, the Commission shall give particular attention to modules producing data on energy subsidies, including fossil fuel subsidies, and ensure that no additional administrative or financial burdens are placed on the Member States and on the respondents. 2. The findings of the pilot studies shall be evaluated and published by the Commission, taking into account the benefits of the availability of the data in relation to the cost of collection and the administrative burden of responding. These findings shall be taken into account in the proposals for introducing new environmental economic account modules that the Commission may include in the report referred to in Article 10. 3. In addition to the programme for pilot and feasibility studies, the Commission (Eurostat) shall by 27 June 2026, in cooperation with the Member States, carry out an assessment of methodological possibilities and the feasibility of monetary valuation, possible reporting values where those values are missing and possible alternative ways of measuring for ecosystem services accounts, taking into account international standards of the System of Environmental-Economic Accounting – Ecosystem Accounting (SEEA EA). Based on the results of that assessment and those studies, the Commission may submit to the European Parliament and to the Council a legislative proposal amending this Regulation in order to include the monetary ecosystem accounts.
Article 5 Data collection
1. In accordance with the Annexes to this Regulation, Member States shall collect the necessary data for the observation of the characteristics referred to in Article 3(2)(c). 2. Member States shall collect the necessary data using a combination of the different sources specified below and applying the principle of administrative simplification: (a) surveys; (b) statistical estimation procedures in cases where some of the characteristics have not been observed for all of the units; (c) administrative sources. 3. Member States shall inform the Commission and shall provide details concerning the methods and sources used.
Amendment rationale: CONTEXT OF THE PROPOSAL Reasons for and objectives of the proposal Regulation ( EU) No 691/2011 of the European Parliament and of the Council of 6 July 2011 on European environmental economic accounts 1 set s out a comm on framework for collecti ng , compil ing , transmi tting and evaluati ng European environmental economic accounts . It was amended by Regulation (EU) No 538/2014 2 . The Regulation covers six modules: air emissions accounts, environmental ly related taxes by economic activity , economy-wide material flow accounts, environmental protection expenditure accounts, environmental goods and services sector accounts , and physical energy flow account s. Article 10 of the Regulation lists potential new modules to be introduced later based on Commission proposals. This proposal introduces three new environmental account modules already provided for under Article 10: forest accounts, ecosystem accounts, and environmental subsidies and similar transfers accounts. The main objective of the proposal is to extend the scope of the European environmental economic accounts to provide better information for the European Green Deal, a growth strategy that aims to transform the EU into a fair and prosperous society, with a modern, resource-efficient and competitive economy. 3 Environmental economic accounts are a multipurpose statistical framework bringing together economic and environmental information. They measure the contribution of the environment to the economy and the impact of the economy on the environment in a consistent and compatible way with macroeconomic statistics (national accounts). Users analyse and use environmental economic accounts in modelling and outlooks and for preparing policy proposals and reporting on policy implementation and impact. The new modules will make more integrated datasets available for such purposes. Ecosystem accounts integrate biodiversity and natural capital considerations with mainstream economic questions on resource allocation and sustainability. Forest accounts specifically measure forest area and its available share for timber extraction and trace their changes over time. Environmental subsidies and similar transfers accounts identify and quantify domestic fiscal policy measures and non-EU resources that support the Green Deal through economic activities and products, protecting the environment and safeguarding natural resources. The three proposed modules respond to and are underpinned by international statistical standards: the System of Environmental Economic Accounts (SEEA) Central Framework and SEEA Ecosystem Accounts. 4 The United Nations Statistical Commission adopted the SEEA Central Framework as an international statistical standard at its 43 rd session in February 2012 and the SEEA Ecosystem Accounts at its 52 nd session in March 2021. The new modules are fully in line with the SEEA. For several years, many Member States have gained experience in compiling and reporting on forest accounts and environmental subsidies and similar transfers data. This has happened through regular voluntary data collections of the Commission (Eurostat) and pilot studies that helped test the feasibility of introducing ecosystem accounts into the EU. This experience was shared with all other Member States. For environmental subsidies and similar transfers accounts, some of the requirements have already been covered through mandatory reporting of environmental protection expenditure accounts. A more comprehensive and streamlined reporting on environmental subsidies and similar transfers will draw upon this experience and – once in place – provide the data on transfers required for environmental protection expenditure accounts. Th is proposal complements changes set out in Commission Delegated Regulation (EU) 2022/125 5 . Th e changes to the scope and deadlines for reporting data for the current modules of European environmental economic accounts ensure that the data better respond to user s’ needs. The proposal also updates references to the 1995 edition of the European System of Accounts (ESA95) . They are replaced by references to the 2010 edition of the European System of Accounts (ESA2010) set out in Regulation (EU) No 549/2013 of the European Parliament and of the Council 6 . This initiative is not part of the regulatory fitness and performance programme (REFIT). 
Revised version (Article 5 Data collection):
1. In accordance with the Annexes to this Regulation, Member States shall collect the necessary data for the observation of the characteristics referred to in Article 3(2)(c). 2. Member States which decide to use the sources, methods or innovative approaches referred to in point (d) shall inform the Commission (Eurostat) as soon as possible before the end of the year preceding the implementation of the method and shall provide details concerning the quality of the data obtained. 3. Member States shall inform the Commission and shall provide details concerning the methods and sources used.
Article 6 Transmission to the Commission (Eurostat)
1. Member States shall transmit to the Commission (Eurostat) the data set out in the Annexes, including the confidential data, within the time limits specified therein. 2. The data shall be transmitted in an appropriate technical format, which is to be laid down by the Commission by means of implementing acts. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 11(2).
Article 7 Quality assessment
1. For the purposes of this Regulation, the quality criteria as referred to in Article 12(1) of Regulation (EC) No 223/2009 shall apply to the data to be transmitted. 2. Member States shall provide the Commission (Eurostat) with a report on the quality of the data transmitted. 3. In applying the quality criteria, referred to in paragraph 1, to the data covered by this Regulation, the Commission shall adopt implementing acts with a view to defining the modalities, structure and periodicity of the quality reports. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 11(2). 4. The Commission (Eurostat) shall assess the quality of the data transmitted and may, within 1 month of receipt of the data, request the Member State in question to submit additional information regarding the data or a revised dataset, as appropriate.
Article 8 Derogations
1. The Commission may adopt implementing acts with a view to granting derogations to Member States during the transitional periods referred to in the Annexes in so far as the national statistical systems require major adaptations. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 11(2). 2. For the purposes of obtaining a derogation under paragraph 1, the Member State concerned shall present a duly justified request to the Commission by 12 November 2011.
Amendment rationale: CONTEXT OF THE PROPOSAL Regulation (EU) No 691/2011 on European environmental economic accounts was adopted on 6 July 2011. It covers three modules: air emissions accounts, environmental taxes and material flow accounts. Article 10 of the Regulation contains a list of possible new modules to be introduced later based on Commission proposals. The first three of the new modules listed in Article 10 are covered by this draft amending Regulation: environmental protection expenditure, environmental goods and services sector and energy accounts. Users put much emphasis on analysis and applications of environmental accounts in modelling and outlooks, both for preparing policy proposals and reporting on policy implementation and impacts. The new modules will allow expanding the integrated datasets available for such applications and analysis. Article 4 of the Regulation foresees pilot studies to be carried out by Member States on a voluntary basis to test the feasibility of introducing new modules. Several such pilot studies have been completed clearly demonstrating the feasibility of the three new modules. Environmental accounting uses existing data for compiling the accounts. No new data collection is necessary for implementing the new modules. Better use of information from existing data collection instruments will be made. The United Nations Statistical Commission has adopted the System of Environmental-Economic Accounting (SEEA) as an international statistical standard at its 43rd session in February 2012. The new modules proposed are fully in line with the SEEA. The proposed amending Regulation is in line with the revised European Strategy for Environmental Accounting (ESEA 2008). It will ensure that NSIs (National Statistical Institutes) can expand their work on environmental accounting, with the main objective of providing harmonised and timely data of good quality.
Revised version (Article 8 Derogations):
1. The Commission may adopt implementing acts with a view to granting derogations to Member States during the transitional periods referred to in the Annexes in so far as the national statistical systems require major adaptations. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 11(2). 2. For the purposes of obtaining a derogation under paragraph 1 for Annexes I, II and III, the Member State concerned shall present a duly justified request to the Commission by 12 November 2011. For the purposes of obtaining a derogation under paragraph 1 for Annexes IV, V and VI, the Member State concerned shall present a duly justified request to the Commission by 17 September 2014.
Article 9 Exercise of the delegation
1. The power to adopt delegated acts is conferred on the Commission subject to the conditions laid down in this Article. 2. The delegation of power referred to in Article 3(3) shall be conferred on the Commission for a period of 5 years from 11 August 2011. The Commission shall draw up a report in respect of the delegation of power not later than 9 months before the end of the 5-year period. The delegation of power shall be tacitly extended for periods of an identical duration, unless the European Parliament or the Council opposes such extension not later than 3 months before the end of each period. 3. The delegation of power referred to in Article 3(3) may be revoked at any time by the European Parliament or by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force. 4. As soon as it adopts a delegated act, the Commission shall notify it simultaneously to the European Parliament and to the Council. 5. A delegated act adopted pursuant to Article 3(3) shall enter into force only if no objection has been expressed either by the European Parliament or the Council within a period of 2 months of notification of that act to the European Parliament and the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by 2 months at the initiative of the European Parliament or the Council.
Amendment rationale: CONTEXT OF THE PROPOSAL Regulation (EU) No 691/2011 on European environmental economic accounts was adopted on 6 July 2011. It covers three modules: air emissions accounts, environmental taxes and material flow accounts. Article 10 of the Regulation contains a list of possible new modules to be introduced later based on Commission proposals. The first three of the new modules listed in Article 10 are covered by this draft amending Regulation: environmental protection expenditure, environmental goods and services sector and energy accounts. Users put much emphasis on analysis and applications of environmental accounts in modelling and outlooks, both for preparing policy proposals and reporting on policy implementation and impacts. The new modules will allow expanding the integrated datasets available for such applications and analysis. Article 4 of the Regulation foresees pilot studies to be carried out by Member States on a voluntary basis to test the feasibility of introducing new modules. Several such pilot studies have been completed clearly demonstrating the feasibility of the three new modules. Environmental accounting uses existing data for compiling the accounts. No new data collection is necessary for implementing the new modules. Better use of information from existing data collection instruments will be made. The United Nations Statistical Commission has adopted the System of Environmental-Economic Accounting (SEEA) as an international statistical standard at its 43rd session in February 2012. The new modules proposed are fully in line with the SEEA. The proposed amending Regulation is in line with the revised European Strategy for Environmental Accounting (ESEA 2008). It will ensure that NSIs (National Statistical Institutes) can expand their work on environmental accounting, with the main objective of providing harmonised and timely data of good quality.
Revised version (Article 9 Exercise of the delegation):
1. The power to adopt delegated acts is conferred on the Commission subject to the conditions laid down in this Article. 2. The power to adopt delegated acts referred to in Article 3(3) and (4) shall be conferred on the Commission for a period of five years from 11 August 2011. The Commission shall draw up a report in respect of the delegation of power not later than nine months before the end of the 5-year period. The delegation of power shall be tacitly extended for periods of an identical duration, unless the European Parliament or the Council opposes such extension not later than three months before the end of each period. 3. The delegation of power referred to in Article 3(3) and (4) may be revoked at any time by the European Parliament or by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force. 4. As soon as it adopts a delegated act, the Commission shall notify it simultaneously to the European Parliament and to the Council. 5. A delegated act adopted pursuant to Article 3(3) and (4) shall enter into force only if no objection has been expressed either by the European Parliament or the Council within a period of two months of notification of that act to the European Parliament and the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by two months at the initiative of the European Parliament or the Council.
Article 10 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 Environmental Protection Expenditure and Revenues (EPER)/Environmental Protection Expenditure Accounts (EPEA), Environmental Goods and Services Sector (EGSS), Energy Accounts, Environmentally Related Transfers (subsidies), Resource Use and Management Expenditure Accounts (RUMEA), Water Accounts (quantitative and qualitative), Waste Accounts, Forest Accounts, Ecosystem services Accounts, Economy-Wide Material Stock Accounts (EW-MSA) and the measurement of unused excavated earthen materials (including soil), — 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.
Amendment rationale: CONTEXT OF THE PROPOSAL Reasons for and objectives of the proposal Regulation ( EU) No 691/2011 of the European Parliament and of the Council of 6 July 2011 on European environmental economic accounts 1 set s out a comm on framework for collecti ng , compil ing , transmi tting and evaluati ng European environmental economic accounts . It was amended by Regulation (EU) No 538/2014 2 . The Regulation covers six modules: air emissions accounts, environmental ly related taxes by economic activity , economy-wide material flow accounts, environmental protection expenditure accounts, environmental goods and services sector accounts , and physical energy flow account s. Article 10 of the Regulation lists potential new modules to be introduced later based on Commission proposals. This proposal introduces three new environmental account modules already provided for under Article 10: forest accounts, ecosystem accounts, and environmental subsidies and similar transfers accounts. The main objective of the proposal is to extend the scope of the European environmental economic accounts to provide better information for the European Green Deal, a growth strategy that aims to transform the EU into a fair and prosperous society, with a modern, resource-efficient and competitive economy. 3 Environmental economic accounts are a multipurpose statistical framework bringing together economic and environmental information. They measure the contribution of the environment to the economy and the impact of the economy on the environment in a consistent and compatible way with macroeconomic statistics (national accounts). Users analyse and use environmental economic accounts in modelling and outlooks and for preparing policy proposals and reporting on policy implementation and impact. The new modules will make more integrated datasets available for such purposes. Ecosystem accounts integrate biodiversity and natural capital considerations with mainstream economic questions on resource allocation and sustainability. Forest accounts specifically measure forest area and its available share for timber extraction and trace their changes over time. Environmental subsidies and similar transfers accounts identify and quantify domestic fiscal policy measures and non-EU resources that support the Green Deal through economic activities and products, protecting the environment and safeguarding natural resources. The three proposed modules respond to and are underpinned by international statistical standards: the System of Environmental Economic Accounts (SEEA) Central Framework and SEEA Ecosystem Accounts. 4 The United Nations Statistical Commission adopted the SEEA Central Framework as an international statistical standard at its 43 rd session in February 2012 and the SEEA Ecosystem Accounts at its 52 nd session in March 2021. The new modules are fully in line with the SEEA. For several years, many Member States have gained experience in compiling and reporting on forest accounts and environmental subsidies and similar transfers data. This has happened through regular voluntary data collections of the Commission (Eurostat) and pilot studies that helped test the feasibility of introducing ecosystem accounts into the EU. This experience was shared with all other Member States. For environmental subsidies and similar transfers accounts, some of the requirements have already been covered through mandatory reporting of environmental protection expenditure accounts. A more comprehensive and streamlined reporting on environmental subsidies and similar transfers will draw upon this experience and – once in place – provide the data on transfers required for environmental protection expenditure accounts. Th is proposal complements changes set out in Commission Delegated Regulation (EU) 2022/125 5 . Th e changes to the scope and deadlines for reporting data for the current modules of European environmental economic accounts ensure that the data better respond to user s’ needs. The proposal also updates references to the 1995 edition of the European System of Accounts (ESA95) . They are replaced by references to the 2010 edition of the European System of Accounts (ESA2010) set out in Regulation (EU) No 549/2013 of the European Parliament and of the Council 6 . This initiative is not part of the regulatory fitness and performance programme (REFIT). 
Revised version (Article 10 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.
Article 11 Committee
1. The Commission shall be assisted by the European Statistical System Committee established by Regulation (EC) No 223/2009. That committee shall be a committee within the meaning of Regulation (EU) No 182/2011. 2. Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply.
Article 12 Entry into force
This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union .
Amendment rationale: CONTEXT OF THE PROPOSAL Regulation (EU) No 691/2011 on European environmental economic accounts was adopted on 6 July 2011. It covers three modules: air emissions accounts, environmental taxes and material flow accounts. Article 10 of the Regulation contains a list of possible new modules to be introduced later based on Commission proposals. The first three of the new modules listed in Article 10 are covered by this draft amending Regulation: environmental protection expenditure, environmental goods and services sector and energy accounts. Users put much emphasis on analysis and applications of environmental accounts in modelling and outlooks, both for preparing policy proposals and reporting on policy implementation and impacts. The new modules will allow expanding the integrated datasets available for such applications and analysis. Article 4 of the Regulation foresees pilot studies to be carried out by Member States on a voluntary basis to test the feasibility of introducing new modules. Several such pilot studies have been completed clearly demonstrating the feasibility of the three new modules. Environmental accounting uses existing data for compiling the accounts. No new data collection is necessary for implementing the new modules. Better use of information from existing data collection instruments will be made. The United Nations Statistical Commission has adopted the System of Environmental-Economic Accounting (SEEA) as an international statistical standard at its 43rd session in February 2012. The new modules proposed are fully in line with the SEEA. The proposed amending Regulation is in line with the revised European Strategy for Environmental Accounting (ESEA 2008). It will ensure that NSIs (National Statistical Institutes) can expand their work on environmental accounting, with the main objective of providing harmonised and timely data of good quality.
Revised version (Article 12 Entry into force):
This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union . This Regulation shall be binding in its entirety and directly applicable in all Member States.