Environmental Subsidies and Similar Transfers - Guidelines (2015 ed.)
These guidelines, prepared by Eurostat, provide a step-by-step procedure for compiling data on environmental subsidies and similar transfers. Full implementation of the recommendations in these guidelines should help to ensure that data are compiled on a consistent basis in all Member States of the European Statistical System (ESS). Due to its clear focus on the practical implementation, these guidelines complement international references such as the SEEA-Central Framework. For national compilers the guidelines may serve as a practical compilation guide for statistics on environmental subsidies as well as for the environmental transfers accounted for in the environmental protection expenditure account.