Abstract
The 1990s saw the fi rst efforts to make the national accounts “greener,” i.e. to introduce into the System of National Accounts (SNA) of satellite accounts reflecting the relationships (flows) between the economy and the environment. They were supposed to ensure the provision of better information to assess progress in implementing the principles of sustainable development. As a result
of this process European environmental economic accounts were phased in. The fi rst modules were introduced by the regulations of 2011 (the fi rst three modules) and of 2014 (three more modules). The article surveys the most important issues related to economic environmental accounts and shows the fi rst statistical data collected by Eurostat. The aim of this article is thus to analyse the main diffi - culties of the calculation of environmental costs in the context of the environmental goods and services sector accounts, i.e. the subsequent environmental accounts modules being implemented.
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