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Detailed structure and explanatory notes

COPP code 03

Structure   

Hierarchy
  • Division: 03 - Outlays on environmental protection

Breakdown:

This Division is divided into the following Groups:

  • 03.1 - Outlays on protection of ambient air and climate
  • 03.2 - Outlays on waste water management
  • 03.3 - Outlays on waste management
  • 03.4 - Outlays on protection of soil and groundwater
  • 03.5 - Outlays on noise and vibration abatement
  • 03.6 - Outlays on protection of biodiversity and landscape
  • 03.7 - Outlays on environmental protection n.e.c.

Explanatory note

Expenditures on environmental protection cover the range of the Classification of Environmental Protection Activities (CEPA) which comprises protection of ambient air and climate; waste and waste water management; protection of soil and groundwater; noise and vibration abatement; protection of biodiversity and landscape; protection against radiation; outlays on measurement, control, laboratories and the like. Examples are expenditures that intend to reduce pollution in order to meet current or anticipated government regulations or in response to ethical or public relations considerations. The beneficiaries of such expenditures are mainly persons other than those connected to the establishment.
Excludes: outlays for measures intended to improve the health, comfort or safety of employees (05); R&D (02).







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