2. Method used

2.1 Composition of  Tourism Satellite Account

The tourism accounts use a ‘demand-side’ approach, meaning that the guiding principle is expenditure. Once every five years, the expenditure in the national accounts is classified as tourist or non-tourist spending (recalibration most recently carried out for 2021). This is done using both internal and external sources that provide detailed information on the total spending of tourists during their holidays. This is counted as spending on tourism, which is allocated to a sector in the national accounts and classified as goods spending or services spending. In some cases, the secondary production of one sector is allocated to another sector (see the example in the next paragraph). For all sectors, the amount of added value generated per unit of production is known (production here is equal to expenditure). A similar ratio is used for employment. This way, the share of value added and employment from tourism can be determined for each sector.

An example of assigning secondary production from one sector to another Is an agricultural business that offers overnight ‘bed and breakfast’ accommodation as a secondary business activity. The tourism accounts also include tourist spending on this type of accommodation (in addition to spending on overnight stays at hotels and holiday parks), which is allocated to the accommodation sector. This allocation allows for a more accurate calculation of value added and employment in tourism (using the shares mentioned above).

The tourism accounts are calculated differently in the years without recalibration. To be precise the levels of expenditure from the previous year are extrapolated. For this purpose, the growth rates in various goods and services from the national accounts are mainly used.

2.2 Determining the environmental impact of the tourism sector

2.2.1 Types of environmental impact

The figures on environmental impact are available for each sector in the environmental accounts. A brief definition and description for each environmental impact is given below. More information about this is presented in the attached set of tables.

Waste generation

The production of waste with a commercial value (waste products) as well as waste with no commercial value (waste residues) for the producer.

Use of biomass

Use of products made from biomass as a major component.

Greenhouse gas emissions

The main greenhouse gases are carbon dioxide (CO₂) and methane (CH₄). Greenhouse gases are converted to CO₂equivalents and added up.

Particulate matter emissions.

Particles with an aerodynamic diameter of less than 10 micrometres (10 PM).

Use of metals

Use of products that consist mainly of metal. These may be raw materials (such as iron ore), semi-manufactured goods (such as sheet metal) or final products (cars).

Environmental taxes and fees

Government revenues paid through taxes and fees that are intended to support and/or finance environmental policies.

Use of minerals

Use of products that consist mainly of non-metallic minerals.

Net energy consumption

Energy consumed through economic activity.

Water consumption

Consumption of drinking water by businesses.

2.2.2 Share by economic sector

As discussed in paragraph 2.1, the share of production in a sector that is related to tourism is determined for each business sector. This is how the ‘share of tourism’ within a given business sector is determined.

The environmental accounts provide information on the size of the various types of environmental impact for each sector. However, the results are not always compiled at the same level of measurement as the share of tourism. For this reason, sectors are combined in order to categorise them in the same way as the share of tourism. It is also possible to combine sectors to arrive at groups of sectors that correspond to the classification used in the environmental accounts. The data used in the tourism and environmental accounts is always combined at the highest level of detail possible.

For each business sector, the share of tourism is multiplied by its environmental impact (e.g. use of minerals). The total environmental impact of the tourist sector is determined by adding up the figures for all sectors.

2.2.3 Share in the total economy

The environmental impact of the tourism sector is also compared to business activities in the Netherlands as a whole. For example, for each variable it is calculated whether the impact of the tourism sector on the environment is above average or below average.

For most indicators, the environmental impact of all economic sectors for the Netherlands is considered. This is not possible for the figures on use of materials (use of biomass, metals and minerals) and so the calculation for use of materials uses the figures for the Dutch economy as a whole, including household consumption. This is done to avoid double-counting when material use for all sectors is tallied, because the production of one sector can serve as input for another sector. This method is expected to provide the most accurate picture of the use of materials. It also means that the method used in the previous study is no longer applicable (see also paragraph 3.3).