The objective of the Environmental Accounts (EA) is to integrate the environmental information in a coherent way in the central system of National Accounts. They include a set of satellite accounts, with annual transmission, compiled using the accounting formats applicable to the different sectoral and territorial areas, with a strong presence of physical data. They show the interaction between the economy, households and environmental factors.
The Physical Energy Flow Accounts record flows of energy from the environment to the economic system of a country, within the economic system, and from the economic system to the environment. It also calculates the flows of energy products with the rest of the world (imports and exports). These accounts make it possible to obtain a set of aggregate indicators on the origin and destination of natural energy resources, which enable the evaluation of energy and environmental sustainability in economic development.