The Istat Classification of Resource
Use and Management Activities and
expenditure (CRUMA)
reference document: C. Ardi – F. Falcitelli “The Classification of Resource Use and Management Activities
and expenditure – CRUMA”, Istat, Rome, 2 August 2007
http://circa.europa.eu/Public/irc/dsis/envirmeet/library?l=/environment_02102007&vm=detailed&sb=Title
Task Force on Environmental sector – standard tables
and compilation guide of the Working Group
"Environmental Expenditure Statistics"
Federico Falcitelli
Head, Economic accounts for the environment
Eurostat, 2 October 2007, Luxembourg
The Istat Classification of
Resource Use and
Management Activities
and expenditure
(CRUMA)
Summary
• CRUMA
 Why has been developed
 How has been developed
 Reference points
 Rationale
 Content
 What it includes
 What it excludes
 CRUMA versus other
classification criteria
Eurostat, 2 October 2007, Luxembourg
The Istat Classification of
Resource Use and
Management Activities
and expenditure
(CRUMA)
Why
• for the natural resource management field there
is no an international agreed accounting system
and classification, while for the environmental
protection field EPEA and CEPA exist
• the attempts made so far (e.g. OECD/Eurostat
1999, SEEA2003) in order to fill this gap have led
to heterogeneous solutions: CEPA for the
environmental protection domain and
classifications based on different structure and
principles for the resource management domain
• in Italy there is a great demand of information on
environmental expenditure concerning both
domains (environmental protection and resource
management) especially from Central and Local
Government
Eurostat, 2 October 2007, Luxembourg
The Istat Classification of
Resource Use and
Management Activities
and expenditure
(CRUMA)
How, Reference points (1/3)
• Main reference points…
 SERIEE 1994, Ch. X
 SEEA 2003, Ch. 5
 OECD/Eurostat 1999 manual on
environmental industries
• … for
 Defining the scope of the natural
resource management sector in terms of:
 Definition of natural resources
 Identification of the kinds of resource
management activities
Eurostat, 2 October 2007, Luxembourg
The Istat Classification of
Resource Use and
Management Activities
and expenditure
(CRUMA)
How, Reference points (2/3), Scope
Defining the scope
•
Natural resources (SERIEE 1994 §§ 10043-10045)

According to the generally accepted definition, natural assets correspond to nonproduced assets: water (marine and inland), air, land (soil, ecosystems, etc.), wild flora
and fauna, sub-soil assets, as well as living assets produced by human activities
(livestock, plants).

Restrictions: Only those natural resources corresponding to non-produced natural assets
whose use takes the form of goods, are dealt with in the natural resource use and
management account. Hence, produced natural resources (livestock, plants) are
excluded as well as those environmental services which result from uses of certain
functions of natural assets (assimilation of pollutants, aesthetic value, etc.).
•
Management activities (SERIEE §§ 10046-10048)

For the purpose of the account, management activities designate:
 research for new resources,
 withdrawals from existing resources,
 activities aimed at reducing withdrawals (recovery, recycling, policies for saving
or substitutes resources),
 development and regulatory activities for certain resources (e.g. inland waters).

Activities which consist in the transformation of natural resources, i.e. corresponding to
their use as input for the production of another product are not described in the account;
however activities aimed at lowering their consumption, whether directly or indirectly are
considered.
Eurostat, 2 October 2007, Luxembourg
The Istat Classification of
Resource Use and
Management Activities
and expenditure
(CRUMA)
How, Reference points (3/3), List of Natural resources and
Kinds of activities
• SERIEE
1994
• SEEA
2003
Eurostat, 2 October 2007, Luxembourg
The Istat Classification of
Resource Use and
Management Activities
and expenditure
(CRUMA)
How, Rationale (1/3), Consistency with CEPA
• To set up a classification fully consistent
with CEPA in terms of:
 Classification principles:
 main purpose criterion and
 the technical nature of the activity
 The twofold classification criteria of the
activities:
 by environmental domain and
 by kind of activity
 The method for building the classification:
 first: to set up a classification matrix, i.e. a [type
of activity] by [environmental domain] matrix
 second: to fill in the matrix
Eurostat, 2 October 2007, Luxembourg
The Istat Classification of
Resource Use and
Management Activities
and expenditure
(CRUMA)
How, Rationale (2/3), CEPA2000 classification matrix:
[type of activity] by [environmental domain]
Environmental domain: type of environmental media or pollution-nuisancedegradation
Type of activity
Air
pollution
(and
related
climatic
risks)
Surface
water
pollution
Pollution/degradation prevention
activities
Pollution/degradation reduction
activities
- reduction of emissions and
discharges
- reduction of pollution levels and
degradation of environmental media
Measurement and control activities
Research and development activities
Teaching and training activities
Administrative activities
Eurostat, 2 October 2007, Luxembourg
Waste
Soil and
ground water
pollution,
erosion and
other
physical
degradation
of soil
Noise
and
vibration
Degradation
of
biodiversity
and
landscape
Radiation
The Istat Classification of
Resource Use and
Management Activities
and expenditure
(CRUMA)
How, Rationale (3/3), CRUMA classification matrix:
[type of activity] by [natural resource
Natural resources
Type of activity
Reduction of the intake of natural resources through
preventive in-process modifications
Use of alternative resources
Reduction of losses, leaks and scraps
Reduction of the intake of natural resources indirectly
through the reduction of the consumption of natural
resource-related products (energy savings, water
savings, etc.)
Reuse, recycling
Increase/recharge of natural resource stocks
Direct management of natural resource stocks
(mobilization/exploitation, exploration, extraction,
treatment, distribution, etc.)
Measurement and control activities
Research and development activities
Teaching and training activities
Administrative activities
Eurostat, 2 October 2007, Luxembourg
Inland
waters
Natural
forest
resources
Wild flora
and fauna
Fossil
energy
Raw
materials
The Istat Classification of
Resource Use and
Management Activities
and expenditure
(CRUMA)
Content, What it includes, CRUMA list 1/2
10 Use and management of inland waters
10.1 Reduction of the intake
10.2 Reduction of water losses and leaks, water
reuse and savings
10.3 Replenishment of water stocks
10.4 Direct management of water stocks
10.5 Measurement, control, laboratories and the like
10.6 Other activities
11
11.1
11.2
11.3
11.4
11.5
11.6
11.7
Use and management of natural forest
resources
Reduction of the intake
Reduction of the consumption of forest (wood
and non wood)-related products
Reforestation and afforestation
Forest fires
Direct management of forest areas (as a
resource and not as a habitat)
Measurement, control, laboratories and the like
Other activities
Eurostat, 2 October 2007, Luxembourg
12
12.1
12.2
12.3
12.4
12.5
Use and management of wild flora and fauna
Reduction of the intake
Replenishment of wild flora and fauna stocks
Direct management of wild flora and fauna stocks
Measurement, control, laboratories and the like
Other activities
13 Use and management of fossil energy
13.1 Reduction of the intake
13.2 Reduction of heat and energy losses, and energy
savings
13.3 Direct management of the stocks of nonrenewable energy sources
13.4 Measurement, control, laboratories and the like
13.5 Other activities
The Istat Classification of
Resource Use and
Management Activities
and expenditure
(CRUMA)
Content, What it includes, CRUMA list 2/2
14 Use and management of raw materials
14.1 Reduction of the intake
14.2 Reduction of raw materials use through the
reduction of scraps and the production and
consumption of recycled materials and products
14.3 Direct management of raw material stocks
14.4 Measurement, control, laboratories and the like
14.5 Other activities
16.
15
Remarks on 16.1 and 16.2 categories:
15.1
15.2
15.3
15.4
15.5
15.6
Research and development activities for
natural resource use and management
Inland waters
Natural forest resources
Wild flora and fauna
Fossil energy
Raw materials
Other R&D activities for natural resource use
and management
Eurostat, 2 October 2007, Luxembourg
Other natural resource use and management
activities
16.1 General administration of natural resources
16.1.1
General administration, regulation and the like
16.1.2
Environmental management
16.2 Education, training and information
16.3 Activities leading to indivisible expenditure
16.4 Activities not elsewhere classified
If the general administration activities and general
education, training and information activities
concern both environmental protection and use and
management of natural resources, they should be
broken down between positions 16.1 and 16.2 and
the corresponding CEPA categories ( CEPA 9.1
and 9.2). If this is impossible, they should be
classified alternatively in CRUMA categories or in
the CEPA ones according to the “main purpose”
criterion; if this is impossible as well, they should be
classified within the corresponding CEPA categories
( CEPA 9.1 and 9.2)
The Istat Classification of
Resource Use and
Management Activities
and expenditure
(CRUMA)
Content, What it excludes
CRUMA and CEPA exclude Natural risk management activities,
with a few exceptions
Natural Hazards
CEPA
CRUMA
Yes, Class 6
Yes, Class 11
Floods
no
Yes, Class 10
Avalanches
no
no
Landslides
Yes, Class 4
no
Storms
no
no
Droughts
no
no
Earthquakes
no
no
Volcanic eruptions
no
no
(list from SEEA2003, 5.60)
Forest fires
Eurostat, 2 October 2007, Luxembourg
The Istat Classification of
Resource Use and
Management Activities
and expenditure
(CRUMA)
CRUMA versus other classification criteria (1/2)
To classify env. activities by env. domain (CEPA) or natural res.
(CRUMA) does not always allow at the same time to classify env.
activities by economic activity  possible solution: extra-codes
/ flags
Env. activities classified by
Env. activities classified by
economic activity
env. domain or nat. res.
Sustainable economic activities
CEPA
CRUMA
Yes, Classes 4, 6
Yes, Class 10
Sustainable fisheries
no
Yes, Class 12
Sustainable forestry
Yes, Classes 4, 6
Yes, Class 11
Sustainable transport
Yes, Classes 1, 5
Yes Class 13
Yes, Several classes
(1, 2, 3, 6, 9, …)
Yes, Several classes
(10, 13, 16, …)
(list from OECD/Eurostat 1999)
Sustainable agriculture
Eco-tourism
Eurostat, 2 October 2007, Luxembourg
The Istat Classification of
Resource Use and
Management Activities
and expenditure
(CRUMA)
CRUMA versus other classification criteria (2/2)
To classify env. activities by env. domain (CEPA) or natural res.
(CRUMA) does not allow at the same time to group all together the
activities related to the production of renewable energy, because
these activities can be carried out for different purposes
(reduction of air pollution versus savings of fossil energy sources)
and in different ways (e.g. by using and managing another natural
resource like water)  possible solution: to add 3-digits
categories “of which production of energy from renewable
sources” within CEPA 1.1 and CRUMA 10.4, 13.1
Production of energy
from renewable sources
CEPA
CRUMA
Yes, Category 1.1
Yes, Categories 10.4, 13.1
Eurostat, 2 October 2007, Luxembourg