Commission Delegated Regulation (EU) 2025/1131 of 26 March 2025 amending Regulation (EU) No 691/2011 of the European Parliament and of the Council as regards investments on climate change mitigation and introducing the classification of environmental purposes

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) No 691/2011 of the European Parliament and of the Council of 6 July 2011 on European environmental economic accounts (1), and in particular Article 3(3) thereof,

Whereas:

(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.

(6) Regulation (EU) No 691/2011 should therefore be amended accordingly,

HAS ADOPTED THIS REGULATION:

Article 1

Annexes IV, V and VIII to Regulation (EU) No 691/2011 are amended in accordance with the Annex to this Regulation.

Article 2

This Regulation shall enter into force on the twentieth day following that of 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.

Done at Brussels, 26 March 2025.

For the Commission The President Ursula VON DER LEYEN

(1) OJ L 192, 22.7.2011, p. 1, ELI: http://data.europa.eu/eli/reg/2011/691/oj.