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 Air Emissions Accounts present data regarding the polluting emissions into the atmosphere, in a way that is compatible with the National Accounts System, registering the emitting agents, broken down by branch of economic activity and households as final consumers.

Air Emissions Accounts¿ estimates are carried out from the National Inventories of Atmospheric Emissions, prepared by the Ministerio para la Transición Ecológica y el Reto Demográfico. They use the IPCC and EMEP/EEA methodology with the NFR/CRF nomenclature (Nomenclature for reports/common report format), which groups the emissions within sectors, categories and subcategories.

The Emissions Account is constructed from a set of aggregated indicators on the origin and destination of pollutant emissions into the atmosphere that are sourced from a wide variety of statistical operations, which in turn are subject to their own availability and revision schedule. This means that the estimates of the aggregates are subject to a process of revision of the complete series of results that guarantee the updating of estimation methods.