The basic idea of a NAMEA (National Accounting Matrix including Environmental Accounts) is to show the effects of societal actions on the environment. For this purpose, economic and environmental data are combined to such an extent that a direct comparison of parameters from both areas is possible. The aim is to allocate the external environmental and social costs to the polluters in light of sustainable development. Such comparisons shift the focus from economic results to environmentally relevant data. Data sources include monetary accounts (e.g. environmental protection expenditure accounts) on the one hand, and physical environmental accounts (e.g. air emissions accounts) and energy statistics on the other. The NAMEA is published every two years for Austria.