The (European standard statistical) classification of environmental protection activities, abbreviated as CEPA, is used to classify activities, products, expenditure and other transactions whose primary purpose is environmental protection.
For the purposes of CEPA the following definitions are used.
Environmental protection activities are production activities using equipment, labour, manufacturing techniques, information networks or products, to create an output of goods or services.
Environmental protection products are:
- the environmental protection services produced by environmental protection activities; and
- adapted (cleaner) and connected products.
Expenditure for environmental protection consists of outlays and other transactions related to:
- inputs for environmental protection activities (energy, raw materials and other intermediate inputs, wages and salaries, taxes linked to production, consumption of fixed capital);
- capital formation and the buying of land (investment) for environmental protection activities;
- users’ outlays for buying environmental protection products;
- transfers for environmental protection (subsidies, investment grants, international aid, donations, taxes earmarked for environmental protection, etc.).