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 Material Flow Accounts show the physical inputs of materials that enter into the national economic system and the outputs to other economies or to the natural environment in physical units (tonnes). These accounts makes possible to obtain a set of aggregate indicators on the use of natural resources from which indicators can be derived on the productivity of resources (eco-efficiency) in relation to GDP and other economic and employment indicators, in addition to indicators on material intensity from lifestyles, considering the size of the population and other demographic indicators.