Regulation (EU) 2024/3024 of the European Parliament and of the Council of 27 November 2024 amending Regulation (EU) No 691/2011 as regards introducing new environmental economic account modules (Text with EEA relevance)

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 , 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.

1 The Commission may adopt implementing acts granting derogations to Member States in so far as their national statistical systems require major adaptions. Derogations may be granted from the Annexes during the transitional period referred to therein. Derogations may also be granted from the implementing measures and delegated acts adopted pursuant to this Regulation. Those derogations may be granted for a maximum duration of 2 years. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 11(2). The first subparagraph of this paragraph shall not apply to changes resulting from modifications in classifications and nomenclatures or changes to accounting frameworks of national and regional accounts in accordance with Regulation (EU) No 549/2013.

2 For the purpose of obtaining a derogation from Annexes VII, VIII and IX under paragraph 1, the Member State concerned shall submit a duly justified request to the Commission by 27 December 2026. For the purpose of obtaining a derogation under paragraph 1 from implementing measures or delegated acts adopted pursuant to this Regulation which enter into force after 26 December 2024, the Member State concerned shall submit a duly justified request to the Commission within three months of the date of entry into force of the measure or act concerned.’

1 For the implementation of this Regulation, the Union shall provide financial support from the Single Market Programme established by Regulation (EU) 2021/690 of the European Parliament and of the Council to the national statistical institutes and other national authorities referred to in Article 5(2) of Regulation (EC) No 223/2009, for: (a) developing methodologies for statistics under this Regulation, including the participation of Member States in the representative pilot and feasibility studies referred to in Article 4; (b) improving the statistical quality of accounts, in particular for the development or enhancement of processes, including digitally based solutions that aim to produce statistics of a higher quality; (c) improving timeliness of accounts and reducing the administrative and reporting burden.

2 The amount of the Union financial contribution under this Article shall be established in accordance with the rules of the Single Market Programme as part of the annual budgetary procedure, subject to the availability of funding. The budgetary authority shall determine the appropriation available each year.

3 For the implementation of this Regulation, a financial contribution may also be made available to the national statistical institutes and other national authorities referred to in Article 5(2) of Regulation (EC) No 223/2009 from other applicable financial programmes of the Union in accordance with the rules of such programmes.

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) and Article 10 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) and Article 10 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 Before adopting a delegated act, the Commission shall consult experts designated by each Member State in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making.

5 As soon as it adopts a delegated act, the Commission shall notify it simultaneously to the European Parliament and to the Council.

6 A delegated act adopted pursuant to Article 3(3) or (4) or Article 10 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.’

1 The Commission (Eurostat) shall establish an Environmental Economic Account Statistical Data Portal (“Dashboard”), which shall summarise the key indicators from environmental economic accounts in a user-friendly and interactive way. The data portal shall display the data provided by Member States in each of the modules set out in this Regulation and on the climate change mitigation investments referred to in Article 10, fourth paragraph.

2 The data portal shall be operational by 31 December 2024 and shall be updated by the Commission (Eurostat) once a year. The data portal shall be made publicly available on the Eurostat website.’

As of 1 January 2025, the data on environmental protection transfers received or paid, formerly submitted pursuant to Annex IV, shall be submitted pursuant to Annex VIII.

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. Article 1, point (11), shall apply from 1 January 2025.