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).

The Physical Energy Flow Account is constructed from a set of aggregate indicators on the origin and destination of natural energy resources that are sourced from a wide variety of statistical operations, which in turn are subject to their own availability and revision schedule. This implies 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.