### - strengthen the performance-monitoring framework by a) ensuring that amif emas projects contain output and outcome indicators with clear targets and baselines where appropriate , and justifying when this is not the case; b) monitoring and reporting the outcomes achieved by emas-funded projects; c) for the new mff 2021-2027 , designing the amif cmef indicators , including their baselines and targets before the 2021-2027 projects start; ### - strengthen the performance-monitoring framework by a) ensuring that amif emas projects contain output and outcome indicators with clear targets and baselines where appropriate , and justifying when this is not the case; b) monitoring and reporting the outcomes achieved by emas-funded projects; c) for the new mff 2021-2027 , designing the amif cmef and imbf indicators , including their baselines and targets before the 2021-2027 projects start;


### - setting up and planning of dg home’s audit activity (dg home should define and communicate the mission statement and mandate of the audit function , adjust roles and responsibilities , reporting lines and milestones for the clearance of accounts exercise; updating the audit strategies; analysing the resource needs for the audit activity); ### - setting up and planning of dg home’s audit activity (define and communicate the mission statement and mandate of the audit function , adjust roles and responsibilities , reporting lines and milestones for the clearance of accounts exercise; updating the audit strategies; analysing the resource needs for the audit activity);


### - executing the audit plan (dg home needs to plan and launch audits as soon as possible in the year after the adoption of the annual work programme and review of annual control reports and audit opinions; harmonising milestones for the audit process steps; ensuring that the final audit reports are sent to beneficiaries without delay and that this is monitored by senior management); ### - executing the audit plan (plan and launch audits as soon as possible in the year after the adoption of the annual work programme and review of annual control reports and audit opinions; harmonising milestones for the audit process steps; ensuring that the final audit reports are sent to beneficiaries without delay and that this is monitored by senior management);


### - clearing of accounts (dg home should ensure that clearance decisions are made on time; it should clarify the procedure for accounts submitted before the year-end); adapting the clearance procedure to new organisational structure and improving the communication between financial units and audit sector (set-up and planning of the audit activity; execution of the audit plan; clearance of accounts); ### - clearing of accounts (ensure that clearance decisions are made on time; it should clarify the procedure for accounts submitted before the year-end); adapting the clearance procedure to new organisational structure and improving the communication between financial units and audit sector (set-up and planning of the audit activity; execution of the audit plan; clearance of accounts);


### 157. regrets that the union is still practicing budget support to third countries which is regulated by legal provisions of a broad scope creating a risk of loose interpretation by the commission regarding the meeting of general conditions; that the court ‘cannot cover what happens beyond the moment the commission pays aid to the recipient country , since these funds then merge with that country’s own budget resources’22 ; ### 157. calls on the commission to fully introduce the principle of conditionality and regular ex-ante and ex-post checks on the regularity and performance of the union’s funds for support to third countries and makes sure that legal framework that provides for the these support instruments allows for full recovery of funds in case of discovered irregularities1a;


### 171. notes that payments for ‘administration’ amounted to eur 10 ,4 billion in 2019 and were disbursed through union institutions as follows: ### deleted


### 172. notes that administrative expenditure comprises expenditure on human resources , accounting for about 60 % of the total , and on buildings , equipment , energy , communications and information technology , which is considered as a spending of a low-risk; ### deleted


### findings of the pwc and of the court ### deleted


### 173. notes the results of transaction testing: of 45 transactions examined representing each institution and body , 3 (6 ,7 %) contained quantifiable errors , led to an estimated level of error below the materiality threshold; ### deleted


### 174. notes that no specific issue was identified concerning the council , the court of justice , the court of auditors , the european economic and social committee , the european committee of the regions , the european ombudsman , the edps or the european external action service (eeas); ### deleted


### 175. notes that on european parliament level the court detected errors in one payment to a european political party (non-compliance with the expenditure eligibility rules: no procurement procedure , no written contractual documents and no supporting evidence for costs actually incurred); ### deleted


### european economic and social committee ### deleted


### 177. points out that the european economic and social committee (eesc) has not yet developed a sensitive functions policy in line with its internal control standards , specifically it has issued no definition of sensitive posts or functions , nor has it performed a risk analysis with a view to adopting mitigating controls and , ultimately , an internal mobility policy; ### deleted


### 178. finds it worrying that the eesc has not carried out a comprehensive risk assessment since 2014 , only one directorate has identified the risks to the achievement of its objectives , but without yet proposing mitigating controls that would reduce those risks to an acceptable level; ### deleted


### 185. points out that the institutions and bodies had reduced their establishment plans by 1 409 posts (3 %) and at the same time gradually increased the employment of contract staff. over the period , the proportion of contract staff in total workforce forecasts rose from 17 % to 22 %; ### 185. points out that the institutions and bodies had reduced their establishment plans by 1 409 posts (3 %) and at the same time gradually increased the employment of contract staff. over the period , the proportion of contract staff in total workforce forecasts rose from 17 % to 22 %; %; expresses its concern as regards the possible negative effects of replacing officials with contract agents such as the necessary transfer of knowledge and also the perspective and job security of the contract agents;


### 187. is very critical in relation to the increase in contract staff as a result to special or urgent situations , such as the migration crisis; ### deleted


### 188. notes with curiosity the high number of closing days in the union-institutions , for which staff do not have to use their annual leave; ### deleted


### 189. notes that , for some institutions , there was an increase in fg i contract staff as a result of the conversion of permanent and temporary posts for clerical/secretarial assistants into contract staff; ### 189. regrets that , for some institutions , there was an increase in fg i contract staff as a result of the conversion of permanent and temporary posts for clerical/secretarial assistants into contract staff;


### 190. finds it highly problematic that at the end of 2018 , the institutions , bodies and executive agencies employed 11 962 contract staff , (representing an increase of 37 % since 2012); points out that most were employed by the european commission , mainly in fg iv , the best paid function group , similarly , a majority of contract staff at the executive agencies were in fg iii and fg iv (763 and 715 respectively); ### 190. finds it highly problematic that at the end of 2018 , the institutions , bodies and executive agencies employed 11 962 contract staff , (representing an increase of 37 % since 2012); points out that most were employed by the european commission ,;


### 191. takes note that , during the period under review , the salary bill for permanent and temporary staff employed by the institutions , bodies and executive agencies increased by 12 % , while total payments to contract staff rose by 59 % , meanwhile the total salary bill for permanent and temporary staff and contract staff increased by 15 % , from eur 4 116 million in 2012 to eur 4 724 million in 2018; ### deleted


### recommendations ### deleted


### 192. calls on the european economic and social committee to: ### deleted


### a. whereas tourism is a cross-cutting economic activity with a wide-ranging impact on regions’ economic growth , employment and social and sustainable development; ### a. whereas tourism is a cross-cutting economic activity with a wide-ranging impact on the environment and the climate as well as regions’ economic development , employment and social and sustainable development;


### c. whereas the tourism value chain is complex and made up of the four key vectors of transport , accommodation , experience and intermediation , and whereas the success of the industry lies in the degree of influence between them; ### c. whereas the tourism value chain is complex and made up of the four key vectors of transport , accommodation , experience and intermediation that are interlinked , and whereas the sustainable transformation of the industry involve all of them;


### d. whereas , in 2018 , 51.7% of eu tourist accommodation establishments were in coastal areas; ### d. whereas , in 2018 , 51.7% of eu tourist accommodation establishments were in coastal areas which are particularly vulnerable to overtourism and impacts from climate change;


### e. whereas the tourism and transport industries were among those most affected by covid-19; whereas at least six million jobs are at risk in the eu; ### e. whereas the tourism and transport industries were among those most affected by covid-19; whereas at least six million jobs are at risk in the eu affecting in particular seasonal workers and those in vulnerable situations;


### h. whereas the sector is committed to accelerating and implementing measures and actions that make it more sustainable and bring it closer to achieving objectives on ecological footprint reduction; ### h. whereas the sector have started implementing measures and actions towards sustainable tourism development and to ensuring it contributes towards european and international climate goals as well as the sustainable development goals through initiatives aimed at reducing emissions and the ecological footprint;


### 4. calls on the commission and the member states to introduce a common colour code and common criteria for third countries for non-essential travel , through mutual recognition of protective measures against covid-19 , especially in the aviation and cruise sectors; ### 4. calls on the commission and the member states to introduce a common colour code and common criteria for third countries for non-essential travel , through mutual recognition of protective measures against covid-19 , across all travel modes;


### 6. asks the commission for recommendations for procedures in the post-vaccine period and to explore the need for a digital health passport in the union; ### 6. asks the commission for recommendations for procedures in the post-vaccine period and to explore options for how to organize long term facilities of testing in train stations , bus hubs , airports and ports and to implement a coordinated system in europe regarding the tests needed before traveling;


### 7. deplores the fact that next generation eu does not include direct financing to the tourism industry and calls on the member states to include the industry in their recovery plans and in the react-eu initiative; ### 7. deplores the fact that next generation eu does not include direct financing to the tourism sector and calls on the member states to include the sector in their recovery plans and in the react-eu initiative , conditional on respecting environmental and social standards , to allow the development of a sustainable tourism sector across the eu;


### 9. calls on the commission to establish a new model of governance between institutions , strengthening the organisational , financial and human resources structure of the tourism , textiles and creative industries unit within dg grow , with a view to taking an integrated and efficient approach to tourism; ### 9. calls on the commission to establish a new model of governance between institutions and departments , strengthening the organisational , financial and human resources structure of the directorates general responsible for tourism policy , including dg grow , as well as those directorates general dealing with regional development , employment , agriculture , environment , climate and transport , with a view to taking an integrated , coordinated and efficient approach to tourism;


### 11. calls on the commission to create a european mechanism to monitor the provision of support to micro , small and medium-sized enterprises , focusing on liquidity , lending and transparency; ### 11. calls on the commission to create a european mechanism to monitor the provision of support to micro , small and medium-sized enterprises , focusing on lending transparency; affirms that such funding should support the shift towards more sustainable , innovative , resilient and high-quality tourism products and services , decent working conditions for the workers , and further contribute to sustainability , out-of-season travel and the geographical dispersion of tourism flows;


### 13. commends the commission for organising the 2020 tourism convention and calls on it to present an action plan later this year and develop , in a timely manner , a new strategy for tourism , to replace the 2010 strategy; ### 13. commends the commission for organising the 2020 tourism convention and calls on it to present an action plan later this year and develop , in a timely manner , an eu strategy for sustainable tourism aligned with the green deal , european and international climate targets and the un sustainable development goals , to replace the 2010 strategy; stresses in this regard the importance of promoting a shift from overtourism to other forms of cultural and sustainable tourism which respect our environment and our cultural heritage;


### 14. calls on the commission to include in the funding support guide a link to a national contact point that facilitates access to information for micro , small and medium-sized enterprises; ### 14. calls on the commission to facilitate access to eu funding by introducing practical tools (one-stop-shop or online tool) and include in the funding support guide a link to a national contact point to simplify applications and processing of funding , in particular to small hospitality providers and destinations;


### 15. calls on the commission to set up a european agency for tourism; ### 15. calls on the commission to set up a european agency for tourism with a mandate to collect and analyse tourism data and to help the european institutions and member states to make make informed decisions about improving tourism policies at european level to enhance the strategy for sustainable tourism.


### 16. notes that sustainable tourism should take into account current and future economic , social and environmental impact , addressing the needs of visitors , the industry , the environment and local communities7 ; ### 16. notes that sustainable tourism should take into account environmental , social and economic aspects by maintaining essential ecological processes and helping to conserve natural heritage and biodiversity , respecting the socio-cultural authenticity of host communities and ensuring sustainable , long-term economic operations providing fairly distributed socio-economic benefits to all stakeholders , including quality employment opportunities to host communities7;


### 18. calls on the commission to examine the barriers to obtaining the ecolabel and to expand its scope to other tourism services , as a complement to the emas for tourism , and to establish mechanisms to support those certification schemes; ### 18. calls on the commission to examine the barriers to obtaining the ecolabel and to expand its scope to other tourism services as a complement to the emas for tourism , and to establish mechanisms to support and promote tourism operators having obtained those certification schemes; furthermore calls on the commission to establish indicators for greenhouse gas emissions of tourism related travel and explore whether a certification scheme could contribute to lower these emissions; points out the importance of engaging tourism operators in corporate social responsibility and calls on the commission to establish indicators on tourist projects' contribution to developing the local economy and integrating environmental and social aspects into the implementation of tourism development projects;


### 20. recalls that the lack of metric data on the effects of tourism on sustainability impedes decision-making by public and private actors , and asks eurostat to establish a frame of reference for the collection of data relating to sustainability , overtourism and undertourism criteria , and calls for the updating of regulation (eu) no 692/2011; ### 20. recalls that the lack of accurate quantitative and qualitative data on the effects of tourism on sustainability impedes decision-making by public and private actors , and asks eurostat to establish a frame of reference for the collection of data relating to sustainability , overtourism and undertourism criteria and to explore whether the definition of "tourists" used in statistics should be widen to include other types of travellers , and calls for the updating of regulation (eu) no 692/2011;


### 22. notes that tourism is closely linked to mobility and that the member states must , with eu financial support , invest in the transition to cleaner fuels , and in platforms that guarantee the interoperability and intermodality of ticketing systems; ### 22. notes that tourism is closely linked to mobility and that to be able to reach the european and international climate targets the member states must , with eu financial support , invest in the transition to zero-emission vehicles and sustainable transport modes , including travelling by rail and cycling , giving particular support to public transport operators who have suffered a dramatic drop in revenue , and to invest in platforms that guarantee the interoperability and intermodality of ticketing systems by developing through-ticketing and seamless mobility technology services;


### 24. calls on the member states and the commission to make the european capital of smart tourism a permanent project with broader and fairer criteria; ### 24. calls on the member states and the commission to make the european capital of smart tourism a permanent project;


### 25. commends the commission for its work on the 14 actions which make up the strategy for coastal and maritime tourism , and invites it to present the results , which can be used to channel financing to infrastructure (ports and marinas) , logistical and operational support , and the use of renewable energy; ### 25. commends the commission for its work on the 14 actions which make up the strategy for coastal and maritime tourism , and invites it to present the results , which can be used to direct coastal and maritime tourism towards sustainability by providing support to infrastructure , logistical and operational support , and by promoting ecotourism , waste prevention and the use of renewable energy;


### 27. calls on the commission , together with the european investment bank , to establish dedicated support for tourism decarbonisation and digitalisation projects , and conditions for access by micro , small and medium-sized enterprises to investeu , so that new skills can be acquired and more jobs created; ### 27. calls on the commission , together with the european investment bank , to establish sufficient dedicated support for tourism decarbonisation and digitalisation projects , and environmental and social conditions for access by micro , small and medium-sized enterprises to investeu , supporting a shift towards sustainable tourism products and services so that new skills can be acquired and more quality jobs created;


### 28. calls on the commission , together with the member states , to support , together with existing best practices , the transition to seamless intermodality in transport; ### 28. calls on the commission , together with the member states , to support , together with existing best practices , the transition to seamless intermodality in transport and the development of through-ticketing for travelling by rail;


### 30. believes that the promotion of the europe brand in third countries must focus on the diversification of the eu’s offering in cultural and natural heritage , food and health , in cooperation with destinations and tour operators; ### 30. points out the major contribution of sports in european tourism and highlights the opportunities arising from sporting events and activities while not forgetting the importance of improving the sustainability of major events; underlines the importance of europe’s gastronomy , gastronomic routes and horeca sector for the tourism industry; points out the importance of health and spa tourism and calls on the commission to promote tourist initiatives that may help to reduce health costs through prevention measures and lower pharmaceutical consumption; believes that the promotion of the european tourism brand must focus on the diversification of the eu’s offering in cultural and natural heritage , food and health , in cooperation with destinations and tour operators;


### 31. calls on the commission to review the travel package directive and the air passenger rights regulation to take account of the effects of the recent crisis and prevent future legal uncertainty; ### deleted


### 32. calls on the commission to create literacy programmes for senior executives in micro , small and medium-sized enterprises , giving them the skills to optimise their wealth-creating potential; ### 32. underlines that regular training and the reskilling of the existing workforce in the sector is of the utmost importance; calls on the commission to create training programmes for workers and managers , giving them the skills to optimise sustainability , corporate social responsibility and digital solutions;


### 33. calls on the member states to make efforts to implement the european disability card scheme and lay down in law standards that make tourism accessible to all; ### 33. points out the importance of accessibility of travel and tourism services for all , including for children , elderly people , people with disabilities and people with functional limitations and other vulnerable social groups; calls on the commission to make efforts to facilitate the possible wider implementation and recognition of the european disability card scheme; calls on member states to lay down in law standards that make tourism accessible to all and ensure that service providers respect the relevant accessibility standards that are already in place or are in the process of being implemented; furthermore , calls on member states to ensure tourist services are affordable and does not restrict the freedom of movement and access to travel for all;


### 34. calls on the commission to consider the outermost regions in the formulation and impact of tourism legislation; ### 34. calls on the commission to consider the outermost regions in the formulation and impact of tourism legislation to ensure that these regions are well connected while meeting decarbonisation targets;


### (3) a fixed long-term objective is crucial to contribute to economic and societal transformation , jobs , growth , and the achievement of the united nations sustainable development goals , as well as to move in a fair and cost-effective manner towards the temperature goal of the 2015 paris agreement on climate change following the 21st conference of the parties to the united nations framework convention on climate change (the ‘paris agreement’). ### (3) a fixed long-term objective is crucial to contribute to economic and societal transformation , jobs , de-growth , and the achievement of the united nations sustainable development goals , as well as to reach in a fair and cost-effective manner the temperature goal of the 2015 paris agreement on climate change following the 21st conference of the parties to the united nations framework convention on climate change (the ‘paris agreement’).


### (5) the union’s and the member states’ climate action aims to protect people and the planet , welfare , prosperity , health , food systems , the integrity of eco-systems and biodiversity against the threat of climate change , in the context of the 2030 agenda for sustainable development and in pursuit of the objectives of the paris agreement , and to maximize prosperity within the planetary boundaries and to increase resilience and reduce vulnerability of society to climate change. ### (5) the union’s and the member states’ climate action aims to protect people and the planet , welfare , prosperity , health , food systems , the integrity of eco-systems and biodiversity against the threat of climate change , in the context of the 2030 agenda for sustainable development and in pursuit of the objectives of the paris agreement , and to maximize prosperity within the planetary boundaries , to increase resilience and regeneration of ecosystems and to reduce vulnerability of society to climate change.


### (6) achieving climate neutrality should require a contribution from all economic sectors. in light of the importance of energy production and consumption on greenhouse gas emissions , the transition to a sustainable , affordable and secure energy system relying on a well-functioning internal energy market is essential. the digital transformation , technological innovation , and research and development are also important drivers for achieving the climate-neutrality objective. ### (6) achieving climate neutrality should require a contribution from all economic sectors. the polluter pays principle and the "do no harm principle" should be a key factors in that regard. in light of the importance of energy production and consumption on greenhouse gas emissions , the transition to a sustainable , affordable , decentralised , and secure energy system relying on a well-functioning internal energy market is essential. the digital transformation , technological innovation , and research and development are also important drivers for achieving the climate-neutrality objective.


### (6) achieving climate neutrality should require a contribution from all economic sectors. in light of the importance of energy production and consumption on greenhouse gas emissions , the transition to a sustainable , affordable and secure energy system relying on a well-functioning internal energy market is essential. the digital transformation , technological innovation , and research and development are also important drivers for achieving the climate-neutrality objective. ### (6) delivering on the objectives of the paris agreement , in particular by achieving net zero ghg emissions by 2040 at the latest , requires all economic sectors to rapidly reduce their emissions to close to zero. in light of the importance of energy production and consumption on greenhouse gas emissions , the transition to a highly energy efficient fully renewables-based energy system relying on a well-functioning internal energy market is essential. the union and the member states will need to adopt ambitious and coherent regulatory frameworks , including on innovation , research and development , to ensure the contribution of all sectors of the economy to the union's climate objectives.


### (9) the union has , through the ‘clean energy for all europeans’ package29 been pursuing an ambitious decarbonisation agenda notably by constructing a robust energy union , which includes 2030 goals for energy efficiency and deployment of renewable energy in directives 2012/27/eu30 and (eu) 2018/200131 of the european parliament and of the council , and by reinforcing relevant legislation , including directive 2010/31/eu of the european parliament and of the council32 . ### (9) the union has , through the ‘clean energy for all europeans’ package29 been pursuing a decarbonisation agenda notably by constructing a robust energy union , which includes 2030 goals for energy efficiency and deployment of renewable energy in directives 2012/27/eu30 and (eu) 2018/200131 of the european parliament and of the council , and by reinforcing relevant legislation , including directive 2010/31/eu of the european parliament and of the council32. by 30 june 2021 at the latest , the commission should revise those legislations to reflect the increased union's climate ambition set out in this regulation.


### (10) the union is a global leader in the transition towards climate neutrality , and is determined to help raise global ambition and to strengthen the global response to climate change , using all tools at its disposal , including climate diplomacy. ### (10) the union is a global leader in the transition towards climate neutrality , and is determined to help raise global ambition and to strengthen the global response to climate change , using all tools at its disposal , including climate diplomacy. considering international solidarity and the historical emissions of european countries , the union has a particular responsibility to urgently reduce its emissions and a responsibility for loss and damage caused by climate change impacts.


### (11) the european parliament called for the necessary transition to a climate-neutral society by 2050 at the latest and for this to be made into a european success story33 and has declared a climate and environment emergency34 . the european council , in its conclusions of 12 december 201935 , has agreed on the objective of achieving a climate-neutral union by 2050 , in line with the objectives of the paris agreement , while also recognising that it is necessary to put in place an enabling framework and that the transition will require significant public and private investment. the european council also invited the commission to prepare a proposal for the union’s long-term strategy as early as possible in 2020 with a view to its adoption by the council and its submission to the united nations framework convention on climate change. ### (11) the european parliament has declared a climate and environment emergency1a , and has called in that regard for the necessary transition to ‘a net-zero ghg emissions society as early as possible and by 2050 at the latest and for this to be made into a european success story33. the european council , in its conclusions of 12 december 201935 , has agreed on the objective of achieving a climate-neutral union by 2050 while also recognising that it is necessary to put in place an enabling framework and that the transition will require significant public and private investment. the european council also invited the commission to prepare a proposal for the union’s long-term strategy as early as possible in 2020 with a view to its adoption by the council and its submission to the united nations framework convention on climate change.


### (12) the union should aim to achieve a balance between anthropogenic economy-wide emissions and removals , through natural and technological solutions , of greenhouse gases domestically within the union by 2050. the union-wide 2050 climate-neutrality objective should be pursued by all member states collectively , and the member states , the european parliament , the council and the commission should take the necessary measures to enable its achievement. measures at union level will constitute an important part of the measures needed to achieve the objective. ### (12) the union should give priority to the reduction of anthropogenic emissions while aiming to achieve a balance between anthropogenic economy-wide emissions and removals , through natural and technological solutions , of greenhouse gases domestically within the union and at individual member state level by 2040. the union-wide 2040 climate-neutrality objective should be pursued by all member states collectively , and the member states , the european parliament , the council and the commission should take the necessary measures to enable its achievement. measures at union level and member state level constitute equally important parts of the measures needed to achieve the objective.


### (12) the union should aim to achieve a balance between anthropogenic economy-wide emissions and removals , through natural and technological solutions , of greenhouse gases domestically within the union by 2050. the union-wide 2050 climate-neutrality objective should be pursued by all member states collectively , and the member states , the european parliament , the council and the commission should take the necessary measures to enable its achievement. measures at union level will constitute an important part of the measures needed to achieve the objective. ### (12) the union should aim to achieve a balance between anthropogenic economy-wide emissions and removals , through predominantly natural sinks and technological solutions , provided compliance with the climate and environmental impact assessment , of greenhouse gases domestically within the union by 2040. the union-wide 2040 climate-neutrality objective should be pursued by all member states collectively , and the member states , the european parliament , the council and the commission should take the necessary measures to enable its achievement , including climate proofing of all policies. measures at union level will constitute an important part of the measures needed to achieve the objective.


### (12) the union should aim to achieve a balance between anthropogenic economy-wide emissions and removals , through natural and technological solutions , of greenhouse gases domestically within the union by 2050. the union-wide 2050 climate-neutrality objective should be pursued by all member states collectively , and the member states , the european parliament , the council and the commission should take the necessary measures to enable its achievement. measures at union level will constitute an important part of the measures needed to achieve the objective. ### (12) to fulfil its commitment to achieving the long-term temperature goal of the paris agreement , the union should aim to achieve a balance between anthropogenic economy-wide emissions and removals , through natural sinks , of greenhouse gases domestically within the union as early as possible and by 2040 at the latest , and to achieve negative emissions thereafter. the net zero ghg emissions objective should be pursued by all member states collectively , and the member states , the european parliament , the council and the commission should take the necessary measures to enable its achievement. measures at union level will constitute an important part of the measures needed to achieve the objective.


### (14) adaptation is a key component of the long-term global response to climate change. therefore , member states and the union should enhance their adaptive capacity , strengthen resilience and reduce vulnerability to climate change , as provided for in article 7 of the paris agreement , as well as maximise the co-benefits with other environmental policies and legislation. member states should adopt comprehensive national adaptation strategies and plans. ### (14) adaptation is a key component of the long-term global response to climate change. therefore , member states and the union should enhance their adaptive capacity , strengthen resilience and regeneration of ecosystems and reduce vulnerability to climate change , as provided for in article 7 of the paris agreement , as well as maximise the co-benefits with other environmental policies and legislation. member states should adopt comprehensive national adaptation strategies and plans.


### (15) in taking the relevant measures at union and national level to achieve the climate-neutrality objective , member states and the european parliament , the council and the commission should take into account the contribution of the transition to climate neutrality to the well-being of citizens , the prosperity of society and the competitiveness of the economy; energy and food security and affordability; fairness and solidarity across and within member states considering their economic capability , national circumstances and the need for convergence over time; the need to make the transition just and socially fair; best available scientific evidence , in particular the findings reported by the ipcc; the need to integrate climate change related risks into investment and planning decisions; cost-effectiveness and technological neutrality in achieving greenhouse gas emissions reductions and removals and increasing resilience; progression over time in environmental integrity and level of ambition. ### (15) in taking the relevant measures at union and national level to achieve the climate-neutrality objective , member states and the european parliament , the council and the commission should take into account the contribution of the transition to climate neutrality to the well-being of citizens , the prosperity of society and the long-term sustainability of the economy; energy , food security , food sovereignty and affordability; fairness and solidarity across and within member states considering their economic capability , national circumstances and the need for convergence over time; the need to make the transition just and socially fair; best available scientific evidence , in particular the findings reported by the ipcc , ipbes and the epcc; the need to integrate climate change related risks into investment and planning decisions; cost-effectiveness and technological neutrality in achieving greenhouse gas emissions reductions and removals and increasing resilience; progression over time in environmental integrity and level of ambition.


### (18) to ensure the union and the member states remain on track to achieve the climate-neutrality objective and progress on adaptation , the commission should regularly assess progress. should the collective progress made by member states towards the achievement of the climate-neutrality objective or on adaptation be insufficient or union measures inconsistent with the climate-neutrality objective or inadequate to enhance adaptive capacity , strengthen resilience or reduce vulnerability , the commission should take the necessary measures in accordance with the treaties. the commission should also regularly assess relevant national measures , and issue recommendations where it finds that a member state’s measures are inconsistent with the climate-neutrality objective or inadequate to enhance adaptive capacity , strengthen resilience and reduce vulnerability to climate change. ### (18) to ensure the union and the member states remain on track to achieve the climate-neutrality objective and progress on adaptation , the commission should regularly assess progress. should the collective progress made by member states towards the achievement of the climate-neutrality objective or on adaptation be insufficient or union measures inconsistent with the climate-neutrality objective or inadequate to enhance adaptive capacity , strengthen resilience and regeneration of ecosystems or reduce vulnerability , the commission should take the necessary measures in accordance with the treaties. the commission should also regularly assess relevant national measures , and issue recommendations where it finds that a member state’s measures are inconsistent with the climate-neutrality objective or inadequate to enhance adaptive capacity , strengthen resilience and regeneration of ecosystems and reduce vulnerability to climate change.


### (20) as citizens and communities have a powerful role to play in driving the transformation towards climate neutrality forward , strong public and social engagement on climate action should be facilitated. the commission should therefore engage with all parts of society to enable and empower them to take action towards a climate-neutral and climate-resilient society , including through launching a european climate pact. ### (20) as citizens and communities have a powerful role to play in driving the transformation towards climate neutrality forward , strong public and social engagement on climate action should be facilitated. the commission should therefore engage with all parts of society to enable and empower them to take action towards a climate-neutral and climate-resilient society , including through launching a european climate pact with the objective to engage union citizens and stakeholders in the elaboration of union-level climate policies through a process of deliberative democracy. the climate pact shall also serve as a vehicle for sharing best practice , fostering social innovation and supporting financially local or community initiatives with the potential to have broader impact if scaled up and/or replicated elsewhere.


### 1. union-wide emissions and removals of greenhouse gases regulated in union law shall be balanced at the latest by 2050 , thus reducing emissions to net zero by that date. ### 1. union-wide emissions and removals of greenhouse gases regulated in union law shall be balanced at the latest by 2050 , thus reducing emissions to net zero by that date. by june 2021 each member state shall set a binding national objective on reaching zero net emissions within its territory consistent with the date for collective achievement of the union objective set out in paragraph 1. the commission shall assess by september 2023 whether these national objectives are sufficient and where they are not shall take the necessary measures in accordance with the treaties.


### 2. the relevant union institutions and the member states shall take the necessary measures at union and national level respectively , to enable the collective achievement of the climate-neutrality objective set out in paragraph 1 , taking into account the importance of promoting fairness and solidarity among member states. ### 2. the relevant union institutions and the member states shall take the necessary measures at union and national level respectively , including climate proofing of all policies , to enable the collective achievement of the climate-neutrality objective set out in paragraph 1 , taking into account the importance of promoting fairness and solidarity among member states as well as economic , social and territorial cohesion and the link between climate and biodiversity to restore carbon rich ecosystems.


### 3. by september 2020 , the commission shall review the union’s 2030 target for climate referred to in article 2(11) of regulation (eu) 2018/1999 in light of the climate-neutrality objective set out in article 2(1) , and explore options for a new 2030 target of 50 to 55% emission reductions compared to 1990. where the commission considers that it is necessary to amend that target , it shall make proposals to the european parliament and to the council as appropriate. ### 3. by september 2020 at the latest , the commission shall review the union’s 2030 target for climate referred to in article 2(11) of regulation (eu) 2018/1999 in light of the climate-neutrality objective set out in article 2(1) , and explore options for a new 2030 target of 50 to 55% emission reductions compared to 1990. where the commission considers that it is necessary to amend that target , it shall make proposals to the european parliament and to the council as appropriate.


### 1. the commission is empowered to adopt delegated acts in accordance with article 9 to supplement this regulation by setting out a trajectory at union level to achieve the climate-neutrality objective set out in article 2(1) until 2050. at the latest within six months after each global stocktake referred to in article 14 of the paris agreement , the commission shall review the trajectory. ### 1. by 31 december 2020 , the commission shall prepare and submit to the european parliament and the council under the ordinary legislative procedure a trajectory at union level for the union's emissions to remain within the ghg budget set out in article 2 (-1) , while achieving the union's 2030 climate target set out in article 2(3) and the net zero ghg emissions objective set out in article 2(1).


### 2. the trajectory shall start from the union’s 2030 target for climate referred to in article 2(3). ### 2. the trajectory referred to in paragraph 1 shall start from 1 january 2021 , include 2025 and 2035 interim points and aim at achieving the union's ghg budget set out in article 2 (-1) , while achieving the union's 2030 climate target set out in article 2(3) and the net zero ghg emissions objective set out in article 2(1).


### cost-effectiveness and economic efficiency; ### cost-effectiveness and economic efficiency , taking account of the economic , social and environmental costs of inaction and delayed climate action;


### competiveness of the union’s economy; ### competiveness and the long-term sustainability of the union’s economy;


### competiveness of the union’s economy; ### competiveness of the union’s economy within the bounds of sustainability and the limits of global , union and member state resources;


### 2. member states shall develop and implement adaptation strategies and plans that include comprehensive risk management frameworks , based on robust climate and vulnerability baselines and progress assessments. ### 2. member states shall develop and implement adaptation strategies and plans that include comprehensive risk management frameworks , based on robust climate and vulnerability baselines and progress assessments. by 30 june 2021 , member states shall prepare national strategies to phase out support for fossil fuels , including indirect subsidies and capacity mechanisms , by 2025 at the latest. member states should set plans to restore and enhance natural carbon sinks such as forests , moors and seas by end of 2023 and complete the delivery by 2030. the relevant union institutions and member states shall ensure a legal instrument to include a binding target (in hectares) for the member states to restore and protect 30% of their territories and of their sea areas , with 10% strictly protected.


### (7) the union has been pursuing an ambitious policy on climate action and has put in place a regulatory framework to achieve its 2030 greenhouse gas emission reduction target. the legislation implementing this target consists , inter alia , of directive 2003/87/ec of the european parliament and of the council26 , which establishes a system for greenhouse gas emission allowance trading within the union , regulation (eu) 2018/842 of the european parliament and of the council27 , which introduced national targets for reduction of greenhouse gas emissions by 2030 , and regulation (eu) 2018/841 of the european parliament and of the council28 , which requires member states to balance greenhouse gas emissions and removals from land use , land use change and forestry. ### (7) the union has put in place a regulatory framework to achieve its current 2030 greenhouse gas emission reduction target adopted before the entry into force of the paris agreement. the legislation implementing this target consists , inter alia , of directive 2003/87/ec of the european parliament and of the council26 , which establishes a system for greenhouse gas emission allowance trading within the union , regulation (eu) 2018/842 of the european parliament and of the council27 , which introduced national targets for reduction of greenhouse gas emissions by 2030 , and regulation (eu) 2018/841 of the european parliament and of the council28 , which requires member states to balance greenhouse gas emissions and removals from land use , land use change and forestry. by 30 june 2021 at the latest , the commission should revise those legislations , together with all the relevant sectoral legislation to take into account the union's increased 2030 climate target and the net zero ghg emissions objective set out in this regulation.


### (1) maritime transport has an impact on the global climate , as a result of carbon dioxide (co2) emissions from shipping. in 2015 , it emitted 13% of the total union greenhouse gas emissions from transport15 . international maritime shipping remains the only means of transportation not included in the union's commitment to reduce greenhouse gas emissions. ### (1) maritime transport has a direct impact on climate change and on air quality , as a result of carbon dioxide (co2) emissions from shipping and other emissions that it generates , such as nitrogen oxides , sulphur oxides , methane , particulate matter and black carbon. in 2015 , it emitted 13% of the union’s total greenhouse gas emissions from transport15. maritime emissions are expected to increase by 86% above 1990 levels by 2050 unless further action is taken , despite the adoption of minimum ship efficiency standards by the international maritime organisation (imo). international maritime shipping was the only means of transportation not included in the union's commitment to reduce greenhouse gas emissions. without further action to integrate maritime emissions into the union's economy-wide and domestic greenhouse gas emissions targets , the projected increase in maritime emissions seriously risks endangering efforts taken by other sectors to reach the objective of becoming climate-neutral as soon as possible and by 2050 at the latest.


### (1) maritime transport has an impact on the global climate , as a result of carbon dioxide (co2) emissions from shipping. in 2015 , it emitted 13% of the total union greenhouse gas emissions from transport15 . international maritime shipping remains the only means of transportation not included in the union's commitment to reduce greenhouse gas emissions. ### (1) maritime transport has a considerable impact on the global climate , as a result of carbon dioxide (co2) as well as methane , nitrous oxide and black carbon emissions from shipping. in 2015 , it emitted 13% of the total union greenhouse gas emissions from transport15 . international maritime shipping has been the only means of transportation not included in the union's commitment to reduce greenhouse gas emissions. maritime transport also produces emissions with air polluting properties that have detrimental effects on human health and the environment.


### (2) all sectors of the economy should contribute to the reduction of greenhouse gas emissions in line with the commitment of the co-legislators as expressed in regulation (eu) 2018/842 of the european parliament and of the council16 and directive (eu) 2018/410 of the european parliament and of the council17 . ### (2) all sectors of the economy should contribute to the joint effort to complete the transition to net-zero greenhouse gas (ghg) emissions as soon as possible and by 2050 at the latest in line with the union's commitments under the paris agreement and the european council conclusions on climate change of 12 december 2019.


### (3) the european parliament's resolution of february 2014 on a 2030 framework for climate and energy policies called on the commission and the member states to set a binding union 2030 target of reducing greenhouse gas emissions by at least 40% compared to 1990 levels. the european parliament also noted that all sectors of the economy would need to contribute to the reduction of greenhouse gas emissions if the union is to deliver its fair share of global efforts. ### (3) the resolutions of the european parliament of 14 march 2019 on climate change and of 28 november 2019 on the climate and environmental emergency stressed the need for immediate and ambitious action with a view to reaching climate neutrality as soon as possible and by 2050 at the latest , and called on the commission and the member states to increase the binding union 2030 target of reducing greenhouse gas emissions by 55% compared to 1990 levels. the european parliament also noted that all sectors of the economy , including international aviation and maritime transport , would need to contribute to the reduction of greenhouse gas emissions if the union is to deliver its fair share of global efforts.


### (3) the european parliament's resolution of february 2014 on a 2030 framework for climate and energy policies called on the commission and the member states to set a binding union 2030 target of reducing greenhouse gas emissions by at least 40% compared to 1990 levels. the european parliament also noted that all sectors of the economy would need to contribute to the reduction of greenhouse gas emissions if the union is to deliver its fair share of global efforts. ### (3) the european parliament has repeatedly called on the commission and the member states to set a binding union 2030 target of reducing greenhouse gas emissions by at least 55% compared to 1990 levels and to achieve climate neutrality in the union by 2050 at the latest. the european parliament has also stressed that all sectors of the economy , including the maritime transport sector , would need to contribute to the reduction of greenhouse gas emissions in line with the polluter-pays principle if the union is to deliver its fair share of global efforts and reach its climate targets. rapid efforts to decarbonise the maritime transport sector are all the more important in view of the resolution by the parliament of 28 november 2019 on the climate and environment emergency.


### (4) in its conclusions of 24 october 2014 , the european council endorsed a binding union target of an at least 40% domestic reduction in greenhouse gas emissions by 2030 compared to 1990. the european council also stated the importance of reducing greenhouse gas emissions and risks related to fossil fuel dependency in the transport sector and invited the commission to examine further instruments and measures for a comprehensive and technology-neutral approach , including for the promotion of emissions reduction , renewable energy sources , and energy efficiency in transport. ### (4) in its conclusions of 12 december 20191a , the european council endorsed the objective of achieving a climate-neutral eu by 2050 , in line with the objectives of the paris agreement. the european council also stated that all relevant eu legislation and policies need to be consistent with , and contribute to , the fulfilment of the climate neutrality objective while respecting a level playing field.


### (6) in april 2015 , the european parliament and the council adopted regulation (eu) 2015/757 on the monitoring , reporting and verification of carbon dioxide emissions from maritime transport20 (the “eu mrv regulation”) , which was complemented in 2016 with two delegated regulations21 and two implementing regulations22 . the aim of the eu mrv regulation is to collect data on shipping emissions for further policymaking and to incentivise emission reductions by providing information on ships' efficiency to relevant markets. the eu mrv regulation obliges companies to monitor , report and verify the fuel consumption , co2 emissions and energy efficiency of their ships on voyages to and from european economic area (eea) ports on an annual basis , starting from 2018. it also applies to co2 emissions within eea ports. the first emissions reports are due by 30 april 2019. ### (6) in april 2015 , the european parliament and the council adopted regulation (eu) 2015/757 on the monitoring , reporting and verification of carbon dioxide emissions from maritime transport20(the “eu mrv regulation”) , which was complemented in 2016 with two delegated regulations21 and two implementing regulations22 . the aim of the eu mrv regulation is to collect data on shipping emissions for further policymaking and to incentivise emission reductions by providing information on ships' efficiency to relevant markets. the eu mrv regulation was adopted as a first step in a staged approach for the inclusion of maritime transport emissions as part of the union's ghg reduction commitments and for the pricing subsequently of those emissions in line with the 'polluter pays' principle. when the eu mrv regulation was adopted , the commission committed to considering , in the context of future legislative proposals on maritime emissions , which next steps would be appropriate to ensure that the sector would make a fair contribution to the union's emission reduction objectives. the eu mrv regulation obliges companies to monitor , report and verify the fuel consumption , co2 emissions and energy efficiency of their ships on voyages to and from european economic area (eea) ports on an annual basis , starting from 2018. it also applies to co2 emissions within eea ports. the first emissions reports were published on 30 june 2019.


### (7) article 22 of the eu mrv regulation states that the commission will , in the event of an international agreement on a global monitoring , reporting and verification system , review the eu mrv regulation and , if appropriate , propose amendments in order to ensure alignment with that international agreement. ### (7) article 22 of the eu mrv regulation states that the commission will , in the event of an international agreement on a global monitoring , reporting and verification system or on global measures to reduce ghg emissions from maritime transport , review the eu mrv regulation and , if appropriate , propose amendments in order to ensure consistency with that international agreement.


### (7) article 22 of the eu mrv regulation states that the commission will , in the event of an international agreement on a global monitoring , reporting and verification system , review the eu mrv regulation and , if appropriate , propose amendments in order to ensure alignment with that international agreement. ### (7) article 22 of the eu mrv regulation states that the commission will , in the event of an international agreement on a global monitoring , reporting and verification system or on global measures to reduce greenhouse gas emissions from maritime transport , review the eu mrv regulation and , if appropriate , propose amendments in order to align the regulation with that international agreement. it is important that , irrespective of any global measures , the union remains able to be ambitious and demonstrate climate leadership by maintaining or adopting more stringent measures within the union.


### (8) under the paris agreement that was adopted in december 2015 at the 21st conference of the parties of the united nations framework convention on climate change (unfccc)23 , the union and its member states have undertaken an economy-wide reduction target. efforts to limit international maritime emissions through the international maritime organisation (imo) are under way and should be encouraged. the imo adopted24 in october 2016 a data collection system for fuel oil consumption of ships ("the global imo dcs"). ### (8) under the paris agreement that was adopted in december 2015 at the 21st conference of the parties of the united nations framework convention on climate change (unfccc)23 , the union and its member states have undertaken an economy-wide reduction target. efforts to limit international maritime emissions through the international maritime organisation (imo) are under way and should be encouraged. the imo adopted24in october 2016 a data collection system for fuel oil consumption of ships("the global imo dcs"). the imo also adopted on 13 april 2018 an initial strategy on the reduction of ghg emissions from ships , seeking to cap the increase of those emissions as soon as possible and to reduce them by at least 50% by 2050 compared to 2008 , and to pursue efforts towards phasing them out entirely. at the same time , the member states and associated members of the imo committed to reducing co2 emissions per transport work , as an average across international shipping , by at least 40% by 2030 , pursuing efforts towards a 70% reduction by 2050.


### (12) global imo dcs provisions on data to be monitored and reported annually should be taken into account so as to ensure that streamlined data is collected for ships' activities falling under both systems. in order to do so , the parameter "deadweight tonnage" should be reported but "cargo carried" should remain on a voluntary basis. "time at sea" should be replaced by the global imo dcs definition of “hours underway". finally , calculation of “distance travelled” should be based on global imo dcs25 to reduce administrative burden. ### (12) global imo dcs provisions on data to be monitored and reported annually should be taken into account so as to ensure that streamlined data is collected for ships' activities falling under both systems. in order to do so , the parameter "deadweight tonnage" should be reported alongside the parameter "cargo carried". "time at sea" should be replaced by the global imo dcs definition of “hours underway". finally , calculation of “distance travelled” should be based on global imo dcs25 to reduce administrative burden.


### (12) global imo dcs provisions on data to be monitored and reported annually should be taken into account so as to ensure that streamlined data is collected for ships' activities falling under both systems. in order to do so , the parameter "deadweight tonnage" should be reported but "cargo carried" should remain on a voluntary basis. "time at sea" should be replaced by the global imo dcs definition of “hours underway". finally , calculation of “distance travelled” should be based on global imo dcs25 to reduce administrative burden. ### (12) global imo dcs provisions on data to be monitored and reported annually should be taken into account so as to ensure that streamlined data is collected for ships' activities falling under both systems. in order to do so , the parameter "deadweight tonnage" should be reported in addition to "cargo carried". "time at sea" should be replaced by the global imo dcs definition of “hours underway". finally , calculation of “distance travelled” should be based on global imo dcs25 to reduce administrative burden.


### (15) the objective of regulation (eu) 2015/757 is to monitor , report and verify co2 emissions from ships calling at eea ports as the first step of a staged approach to reduce greenhouse gas emissions. this cannot be sufficiently achieved by the member states but can rather , by reason of its scale and effects , be better achieved at union level. the global imo dcs should be taken into account and this regulation ensures the continued comparability and reliability of collected data based on a single set of requirements. the union may adopt measures , in accordance with the principle of subsidiarity as set out in article 5 of the treaty on european union. in accordance with the principle of proportionality as set out in that article , this regulation does not go beyond what is necessary in order to achieve that objective. ### (15) the objective of regulation (eu) 2015/757 is to monitor , report and verify co2 emissions from ships calling at eea ports in order to reduce operational carbon intensity per transport work and to price those emissions so as to reduce greenhouse gas emissions from the maritime sector. this cannot be sufficiently achieved by the member states but can rather , by reason of its scale and effects , be better achieved at union level. the global imo dcs should be taken into account and this regulation ensures the continued comparability and reliability of collected data based on a single set of requirements. the union may adopt measures , in accordance with the principle of subsidiarity as set out in article 5 of the treaty on european union. in accordance with the principle of proportionality as set out in that article , this regulation does not go beyond what is necessary in order to achieve that objective.


### (15) the objective of regulation (eu) 2015/757 is to monitor , report and verify co2 emissions from ships calling at eea ports as the first step of a staged approach to reduce greenhouse gas emissions. this cannot be sufficiently achieved by the member states but can rather , by reason of its scale and effects , be better achieved at union level. the global imo dcs should be taken into account and this regulation ensures the continued comparability and reliability of collected data based on a single set of requirements. the union may adopt measures , in accordance with the principle of subsidiarity as set out in article 5 of the treaty on european union. in accordance with the principle of proportionality as set out in that article , this regulation does not go beyond what is necessary in order to achieve that objective. ### (15) the objective of regulation (eu) 2015/757 is to monitor , report and verify co2 emissions from ships calling at eea ports as the first step of a staged approach to reduce greenhouse gas emissions in the maritime transport sector , in particular through requirements on carbon pricing , operational standards for ships , and limitations on emissions at berths. this cannot be sufficiently achieved by the member states but can rather , by reason of its scale and effects , be better achieved at union level. the global imo dcs should be taken into account and this regulation ensures the continued comparability and reliability of collected data based on a single set of requirements. the union may adopt measures , in accordance with the principle of subsidiarity as set out in article 5 of the treaty on european union. in accordance with the principle of proportionality as set out in that article , this regulation does not go beyond what is necessary in order to achieve that objective.


### cargo carried , on a voluntary basis; ### deleted


### 2. where there is a change of company , the previous company shall submit to the commission and to the authorities of the flag state concerned , as close as practical to the day of the completion of the change and no later than three months thereafter , a report covering the same elements as the emissions report but limited to the period corresponding to the activities carried out under its responsibility.; ### 2. where there is a change of company , the previous company shall submit to the commission and to the authorities of the flag state concerned , on as close as practical to the day of the completion of the change or as close as practical thereto and no later than three one months thereafter , a report covering the same elements as the emissions report but limited to the period corresponding to the activities carried out under its responsibility.


### 2. where there is a change of company , the previous company shall submit to the commission and to the authorities of the flag state concerned , as close as practical to the day of the completion of the change and no later than three months thereafter , a report covering the same elements as the emissions report but limited to the period corresponding to the activities carried out under its responsibility.; ### 2. where there is a change of company , the previous company shall submit to the commission and to the authorities of the flag state concerned , on the day of the completion of the change or as close as practical to the day of the completion of the change and no later than one month thereafter , a report covering the same elements as the emissions report but limited to the period corresponding to the activities carried out under its responsibility. the new company shall ensure that each ship under its responsibility complies with the requirements of this regulation with regard to the remainder of the reporting period following the change.;


### (5) building on the 2011 union white paper on transport18 , in 2013 the commission adopted a strategy for progressively integrating maritime emissions into the union's policy for reducing greenhouse gas emissions19 . ### (5) building on the 2011 union white paper on transport18 , in 2013 the commission adopted a strategy for progressively integrating maritime emissions into the union's policy for reducing greenhouse gas emissions whereby after the implementation of a system for monitoring , reporting and verification of emissions , the next steps are the definition of reduction targets for the maritime transport sector and application of a market based measure19. in its communication of 2013 , the commission also stated that in the longer term an integrated approach to monitoring , addressing all air emissions , including sox , nox and pm , would provide the necessary clarity for policy-makers to make informed and consistent decisions across all pollutants , and for stakeholders to smoothly implement the new requirements. the commission also stated in this context that a review of the monitoring , reporting and verification scheme could be carried out at a later stage.


### point (d) is replaced by the following: ### points (b) and (d) are replaced by the following:


### points (e) and (f) are replaced by the following: ### point (e) is replaced by the following:


### 7. calls on the commission to assess whether the exceptions from the testing regime for certain categories of vehicles granted to member states under the roadworthiness package could constitute a risk to road safety on the basis of the relevant road accident data and to consider the extent to which such exceptions could be removed as part of the next revision of the roadworthiness package; ### 7. calls on the commission to assess whether the exceptions from the testing regime for certain categories of vehicles , such as motorcycles , granted to member states under the roadworthiness package could constitute a risk to road safety on the basis of the relevant road accident data and to consider removing such exceptions as part of the next revision of the roadworthiness package;


### 8. calls on the commission to include provisions in the next revision on appropriate roadside inspection , including for two- or three-wheel vehicles , as motorcyclists are considered vulnerable road users; ### 8. calls on the commission to include provisions in the next revision on appropriate roadside inspection , including for two- or three-wheel vehicles , as motorcyclists are considered vulnerable road users; furthermore , calls on the commission to consider extending the periodical technical testing to cover all two- and three wheel vehicles , as well as to light trailers with the following test regime: for mopeds , e-scooters and motorcycles (first inspection after four years , then after two years and then every year); for light trailers (first inspection after four years , then at least every second year);


### 13. regrets the fact that the provisions in the roadworthiness package relating to the inspection of cargo securing are not mandatory , leading to only a few member states transposing the relevant safety measures; concludes , therefore , that harmonisation is far from accomplished in this regard; urges the commission to propose a reinforcement of these provisions in the next revision; ### 13. regrets the fact that the provisions in the roadworthiness package relating to the inspection of cargo securing are not mandatory , leading to only a few member states transposing the relevant safety measures; concludes , therefore , that harmonisation is far from accomplished in this regard; urges the commission to propose a reinforcement of these provisions in the next revision , including harmonised minimum requirements for cargo securing and harmonised training curriculum for workers responsible for cargo securing;


### 16. calls on the commission to assess during the next revision the possibility of including , as part of data exchange on vehicle history between registration authorities , not only odometer readings but also information about accidents , as this would ensure that eu citizens are better informed of the history and state of their vehicles; recalls that road accidents may trigger additional inspections , which help to ensure that vehicles are properly repaired and enhance road safety; ### 16. calls on the commission to assess during the next revision the possibility of including , as part of data exchange on vehicle history between registration authorities , not only odometer readings but also information about accidents , as this would ensure that eu citizens are better informed of the history and state of their vehicles; considers that road accidents should trigger additional inspections , which help to ensure that vehicles are properly repaired and enhance road safety;


### 17. calls on the commission to take due account of the technical progress in vehicle safety features for the next revision; notes that pursuant to regulation (eu) 2019/2144 , new vehicles will need to start being equipped with new advanced safety systems from 2022; calls on the commission to include such systems within the scope of periodic technical inspections; requests that the commission also include ecall in periodic technical inspections7 ; ### 17. calls on the commission to take due account of the technical progress in vehicle safety features for the next revision; notes that pursuant to regulation (eu) 2019/2144 , new vehicles will need to start being equipped with new advanced safety systems from 2022; calls on the commission to include such systems within the scope of periodic technical inspections; requests that the commission also include ecall , software and ‘over-the-air’ updates , as well as updates from the general safety regulation , in periodic technical inspections7 ;


### 1. highlights that cohesion policy investments must continue to be targeted at the three existing categories – less-developed regions , transition regions and more-developed regions – and that environmental strategies must be adapted and woven into the relevant targeting , in line with the three aforementioned categories , with a particular focus on mitigation measures for regions with carbon-intensive economic sectors; ### 1. highlights that cohesion policy investments must continue to be targeted at the three existing categories – less-developed regions , transition regions and more-developed regions – and that environmental strategies and climate neutrality targeting must be at the core of the funding decisions , with a particular focus on a just transition for regions with carbon-intensive economic sectors;


### 1. underlines the importance of tackling climate change in line with the union’s commitments undertaken under the european green deal to implementing the paris agreement and the sdgs , taking into consideration social and economic aspects to ensure a fair transition for all territories and their citizens; ### 1. underlines the importance of tackling climate change in line with the union’s commitments undertaken under the european green deal to implementing the paris agreement and the sdgs with full respect for the eu taxonomy , taking into consideration social and economic aspects to ensure a fair transition for all territories and their citizens;


### 1. recognises the importance of cohesion funds in the fight against climate change and welcomes policy objective 2 (po2) of the proposed new common provisions regulation , as set out in article 4(1)(b) thereof , which aims to establish ‘a greener , low-carbon transitioning towards a net zero carbon economy and resilient europe by promoting clean and fair energy transition , green and blue investment , the circular economy , climate change mitigation and adaptation and risk prevention and management’; considers that this objective should be achieved without leaving anyone behind; ### 1. recognises the importance of cohesion funds in the fight against climate change and welcomes policy objective 2 (po2) of the proposed new common provisions regulation , as set out in article 4(1)(b)thereof , which aims to establish ‘a greener , low-carbon transitioning towards a net zero carbon economy and resilient europe by promoting clean and fair energy transition , green and blue investment , the circular economy , climate change mitigation and adaptation and risk prevention and management’; considers that this objective should fully contribute to the union's increased 2030 climate target and the objective to reach net-zero ghg emissions as early as possible and by 2050 at the latest as set out in the european climate law; stressed that the transition to a sustainable and climate-neutral economy should leave no one behind;


### 1. emphasises that cohesion policy must support strong climate mainstreaming in agriculture and food-related sectors; ### 1. emphasises that cohesion policy must support strong climate mainstreaming in agriculture and food-related sectors , and ensure that all eu funding programmes and projects are embedded in strategies that support ambitious climate objectives;


### 2. underlines that cohesion funds must respond , first and foremost , to the needs of the targeted regions and must also contribute to the well-being of the citizens/communities living there and improve their living standards; ### 2. underlines that cohesion funds must respond , first and foremost , to the needs of the targeted regions , with a particular aim to timely foster the digital and ecologic transitions , and must also contribute to the well-being of the citizens/communities living there and improve their living standards;


### 2. highlights the role that cohesion policy can play in , inter alia , advancing towards a more innovative economy that offers sustainable solutions to waste reduction , water management , energy efficiency and mobility and in transitioning to a bio-circular economy; ### 2. highlights the role that cohesion policy can play in , inter alia , advancing towards a climate-neutral , environmentally sustainable , energy- and resource-efficient and circular economy that offers sustainable solutions to waste reduction , water management , energy efficiency and the renovation of buildings , the development of renewable energy , and the transition towards zero-emission mobility and a sustainably-sourced and non-toxic bio-circular economy;


### 3. recalls that the allocation method for the funds must continue to be largely based on gdp per capita and that the new criteria should be restricted to low levels of education , climate change action and transition , with particular focus on unemployment , especially in the light of the economic , social and employment effects of the covid-19 pandemic; ### 3. recalls that the allocation method for the funds must continue to be largely based on gdp per capita , with particular emphasis on areas of low levels of income and education , and that the new criteria should be restricted to climate change action and transition , combating unemployment through the creation of green jobs , especially in the light of the economic , social and employment effects of the covid-19 pandemic;


### 3. emphasises the need for local and regional authorities to make a clear political commitment to achieving the climate targets; ### 3. emphasises the need for local and regional authorities to make a clear political commitment to achieving the climate targets; furthermore , believes that regional and local authorities have a key role to play in all stages of projects planning , preparation and implementation;


### 3. calls for cohesion policy to have a greater role in supporting risk prevention efforts to adapt to present and future impacts of climate change through ecosystem-based approaches , by developing new infrastructure or retro-fitting existing infrastructure and developing disaster resilience at regional and local levels; ### 3. calls for cohesion policy to have a greater role in supporting risk prevention efforts to adapt to present and future impacts of climate change through ecosystem-based approaches , by developing new infrastructure or retro-fitting existing infrastructure and developing disaster resilience at regional and local levels; calls for all eu funded projects to be subject to climate adaptation proofing , following binding guidance to be developed by the commission;


### 4. highlights that climate proofing of infrastructure will help to enhance the resilience of infrastructure to the impacts of climate change and reduce greenhouse gas emissions during the lifetime of the infrastructure; notes that transport infrastructure can positively influence cross-border interactions as well as regional , urban and local development; recalls that the aim is to identify areas where infrastructure improvements can lead to greater benefits; ### 4. highlights that climate proofing of infrastructure will help to enhance the resilience of infrastructure to the impacts of climate change and reduce greenhouse gas emissions during the lifetime of the infrastructure; notes that transport infrastructure can positively influence cross-border interactions as well as regional , urban and local development; underlines that infrastructures promoting a shift towards greener transport modes , such as rail , should be prioritised and hence represent a big portion of the investments; recalls that the aim is to identify areas where infrastructure improvements can lead to greater benefits;


### 5. calls for green infrastructure solutions to be implemented and notes that they are particularly important in urban environments , where approximately 70 % of the eu population lives; underlines that in cities , green infrastructure features such as green walls and roofs , urban woodlands , gardens and allotments deliver health-related benefits such as clean air , better water quality and soundproofing. ### 5. calls for green infrastructure solutions to be implemented and notes that they are particularly important in urban environments , where approximately 70 % of the eu population lives; underlines that in cities , green infrastructure features such as green walls and roofs , urban woodlands , gardens and allotments deliver health-related benefits such as clean air , better water quality and soundproofing; stresses the importance of adequate investment in cycling infrastructure and other active urban mobility , as well as affordable green collective transport , in order to boost public health and reduce congestion;


### 7. stresses that sustainability and the transition to an economy that is safe , climate neutral , climate resilient , more resource efficient and circular are crucial to ensuring the long-term competitiveness of the union economy; ### 7. stresses that sustainability and the transition to an economy that is safe , climate neutral , climate resilient , more resource efficient and circular are crucial to ensuring the long-term competitiveness of the union economy , therefore , the regional environmental strategies should cover and include waste-management plans;


### 8. points out that it is paramount to fully uphold multi-level governance and partnership principles under cohesion policy , as local and regional authorities have direct competencies on the environment and climate change; ### 8. points out that it is paramount to fully uphold multi-level governance and partnership principles under cohesion policy , that includes gender perspective , as local and regional authorities have direct competencies on the environment and climate change;


### 9. believes that cohesion policy should focus on the implementation of the paris agreement and the fight against climate change through an effective methodology for monitoring climate spending and its performance , including its negative effects for eu regions; ### 9. believes that cohesion policy should focus on the implementation of the paris agreement and the fight against climate change through an effective methodology for monitoring climate spending and its performance , including its negative effects for eu regions; strongly calls for regional environmental strategies to include a "do no harm principle" and support achieving the sdgs and paris agreement in full respect for the eu taxonomy;


### 10. underlines the key role of local and regional authorities in achieving a fair transition to a climate-neutral economy for all , with social and economic cohesion at its core; ### 10. underlines the key role of local and regional authorities , as well as of community and citizens initiatives , in achieving a fair transition to a climate-neutral economy for all , with social and economic cohesion at its core;


### 14. emphasises that islands , in particular small islands with limited governing autonomy , should be able to access sufficient economic resources in order to deliver integrated , sector-coupled and innovative interventions for infrastructure and local economic development; ### 14. emphasises that islands , in particular small islands with limited governing autonomy , should be able to access sufficient economic resources in order to deliver integrated , sector-coupled and innovative interventions for sustainable infrastructure and local economic development;


### 15. highlights the need to capitalise on the outcome of initiatives such as new energy solutions optimised for islands (nesoi) and clean energy for eu islands (ce4eui) to ensure a functional transition between the 2014-2020 and 2021-2027 programming periods; welcomes the memorandum of split , which recognises the leading role for island communities in the energy transition; ### 15. highlights the need to benefit on the outcome of initiatives such as new energy solutions optimised for islands (nesoi) , smart islands initiative and clean energy for eu islands (ce4eui) to ensure a functional transition between the 2014-2020 and 2021-2027 programming periods; welcomes the memorandum of split , which recognises the leading role for island communities in the energy transition;


### (3) at union level , the european semester of economic policy coordination (‘european semester’) , including the principles of the european pillar of social rights , is the framework to identify national reform priorities and monitor their implementation. member states develop their own national multiannual investment strategies in support of those reforms. those strategies should be presented alongside the yearly national reform programmes as a way to outline and coordinate priority investment projects to be supported by national and/or union funding. ### (3) at union level , the european semester of economic policy coordination (‘european semester’) ,including the principles of the european pillar of social rights , is the principle framework to identify national reform priorities in the area of economic policy and to monitor their implementation. member states develop their own national multiannual investment strategies in support of those reforms. those strategies should be presented alongside the yearly national reform programmes as a way to outline and coordinate priority investment projects to be supported by national and/or union funding. in the context of the european semester , the european parliament has stated that socially responsible reforms must be based on solidarity , integration , social justice and a fair distribution of wealth , so as to ensure equality and access to opportunity and social protection , to protect vulnerable groups and to improve the living standards of all citizens.


### (4) the outbreak of the covid-19 pandemic in early 2020 changed the economic outlook for the years to come in the union and in the world , calling for an urgent and coordinated response from the union in order to cope with the enormous economic and social consequences for all member. the challenges linked to the demographic context have been amplified by covid-19. the current covid-19 pandemic as well as the previous economic and financial crisis have shown that developing sound and resilient economies and financial systems built on strong economic and social structures helps member states to respond more efficiently to shocks and recover more swiftly from them. the medium and long-term consequences of the covid-19 crisis will critically depend on how quickly member states’ economies will recover from the crisis , which in turn depends on the fiscal space member states have available to take measures to mitigate the social and economic impact of the crisis , and on the resilience of their economies. reforms and investments to address structural weaknesses of the economies and strengthen their resilience will therefore be essential to set the economies back on a sustainable recovery path and avoid further widening of the divergences in the union. ### (4) the outbreak of the covid-19 pandemic in early 2020 changed the economic outlook for the years to come in the union and in the world , calling for an urgent and coordinated response from the union in order to cope with the enormous economic and social consequences for all members. the challenges linked to the demographic context have been amplified by covid-19. the current covid-19 pandemic as well as the previous economic and financial crisis and the unfolding climate and biodiversity crises have shown that developing sound and resilient economies and financial systems built on strong economic , environmental and social structures helps member states to respond more efficiently to shocks and recover more swiftly from them. the medium and long-term consequences of the covid-19 crisis and the climate and biodiversity crises will critically depend on how quickly member states’ economies will mitigate and recover from these crises , which in turn depends on the fiscal space member states have available to take measures to mitigate the social , environmental and economic impact of these crises , and on the resilience of their economies. reforms and investments to address structural weaknesses of the economies and strengthen their resilience will therefore be essential to set the economies back on a sustainable recovery path and avoid further widening of the divergences in the union. any sustainable recovery path should therefore respect the ‘do no harm’ principle as set out in article 17 of regulation (eu) 2020/852 , and the union's taxonomy for sustainable activities (regulation 2020/852).


### (4) the outbreak of the covid-19 pandemic in early 2020 changed the economic outlook for the years to come in the union and in the world , calling for an urgent and coordinated response from the union in order to cope with the enormous economic and social consequences for all member. the challenges linked to the demographic context have been amplified by covid-19. the current covid-19 pandemic as well as the previous economic and financial crisis have shown that developing sound and resilient economies and financial systems built on strong economic and social structures helps member states to respond more efficiently to shocks and recover more swiftly from them. the medium and long-term consequences of the covid-19 crisis will critically depend on how quickly member states’ economies will recover from the crisis , which in turn depends on the fiscal space member states have available to take measures to mitigate the social and economic impact of the crisis , and on the resilience of their economies. reforms and investments to address structural weaknesses of the economies and strengthen their resilience will therefore be essential to set the economies back on a sustainable recovery path and avoid further widening of the divergences in the union. ### (4) the outbreak of the covid-19 pandemic in early 2020 changed the economic outlook for the years to come in the union and in the world , calling for an urgent and coordinated response from the union in order to cope with the enormous economic and social consequences in all member states. the challenges linked to the demographic context have been amplified by covid-19. the covid-19 crisis is having a disproportioned impact on women and girls due to existing inequalities that lead to , among others , an increased risk of gender based violence during the lockdown and a higher drop-out of the labour market linked to a higher burden on care tasks , a higher share of women employed in sectors affected by the lockdown , in informal economy and in sectors with higher precarious condition. the current covid-19 pandemic as well as the previous economic and financial crisis have demonstrated that , in the aftermath of crises , differences between member states often become more pronounced , with regards to economic development , fiscal resources , living standards , and public service quality. economic crises lastingly increase or manifest inequality between and within societies , unless their effects are swiftly and effectively mitigated by means of crisis preparedness and economic , social , ecological and administrative resilience. a lack of resilience can also lead to avoidable spill-over effects of shocks between member states or within the union as a whole , thereby posing challenges to convergence and cohesion in the union , and threatening the stability of the economic and monetary union and the single market. developing sound and resilient economies and financial systems built on strong economic and social structures helps member states to respond more efficiently to shocks and recover more swiftly from them. the medium and long-term consequences of the covid-19 crisis will critically depend on how quickly member states’ economies will recover from the crisis , which in turn depends on the fiscal space member states have available to take measures to mitigate the social and economic impact of the crisis , and on the resilience of their economies. reforms and investments to address structural weaknesses of the economies and strengthen their resilience will therefore be essential to set the economies back on a sustainable recovery path and avoid further widening of the divergences in the union.


### (5) the implementation of reforms contributing to achieve a high degree of resilience of domestic economies , strengthening adjustment capacity and unlocking growth potential are among the union’s policy priorities. they are therefore crucial to set the recovery on a sustainable path and support the process of upward economic and social convergence. this is even more necessary in the aftermath of the pandemic crisis to pave the way for a swift recovery. ### (5) the implementation of reforms contributing to achieve a high degree of resilience of domestic economies and strengthening adjustment capacity are among the union’s policy priorities. they are therefore crucial to set the recovery on a sustainable path , support the process of upward economic and social convergence and promote the protection of the climate and the environment , all of which create employment opportunities. there is therefore an urgent need to promote decoupling or sufficiency policies that recognise that the model of endless economic growth is directly responsible for the climate and biodiversity crises and pursuing the same economic logic will therefore only lead to more severe social and economic crises in future. the recovery from the pandemic crisis must thus aim to fundamentally reshape the economy of the union in order to guarantee social and climate justice for current and future generations.


### (6) past experiences have shown that investment is often drastically cut during crises. however , it is essential to support investment in this particular situation to speed up the recovery and strengthen long-term growth potential. investing in green and digital technologies , capacities and processes aimed at assisting clean energy transition , boosting energy efficiency in housing and other key sectors of the economic are important to achieve sustainable growth and help create jobs. it will also help make the union more resilient and less dependent by diversifying key supply chains. ### (6) past experiences have shown that investment is often drastically cut during crises and that public services and the most marginalised in society suffer the most as a result. however , it is essential to support investment in this particular situation to speed up the recovery and strengthen long-term growth potential while avoiding the mistakes of the past in terms of social and environmental harm. investing in fully sustainable and digital technologies , sustainable transport , capacities and processes aimed at assisting clean energy transition , boosting energy efficiency in housing and other key sectors of the economic are important to achieve sustainable growth and help create jobs. it will also help make the union more resilient and less dependent by diversifying key supply chains.


### (10) in accordance with regulation [european union recovery instrument] and within the limits of resources allocated therein , recovery and resilience measures under the recovery and resilience facility should be carried out to address the unprecedented impact of the covid-19 crisis. such additional resources should be used in such a way as to ensure compliance with the time limits provided for in regulation [euri]. ### (10) in accordance with regulation [european union recovery instrument] and within the limits of resources allocated therein , recovery and resilience measures under the recovery and resilience facility should be carried out to address the unprecedented impact of the covid-19 crisis and the climate and biodiversity crises. such additional resources should be used in such a way as to ensure compliance with the time limits provided for in regulation [euri].


### (10) in accordance with regulation [european union recovery instrument] and within the limits of resources allocated therein , recovery and resilience measures under the recovery and resilience facility should be carried out to address the unprecedented impact of the covid-19 crisis. such additional resources should be used in such a way as to ensure compliance with the time limits provided for in regulation [euri]. ### (10) in accordance with regulation [european union recovery instrument] and within the limits of resources allocated therein , recovery and resilience measures under the recovery and resilience facility should be carried out to address the unprecedented impact of the covid-19 crisis. such additional resources should be used in such a way as to ensure compliance with the time limits provided for in regulation [euri]. upon the expiry of time limits all non-allocated and de-committed funds should be reallocated to other fund , benefitting commission's climate or social eu targets;