### (25) it would be preferable for the energy efficiency target to be achieved as a result of the cumulative implementation of specific national and european measures promoting energy efficiency in different fields. member states should be required to set national energy efficiency policies and measures . those policies and measures and the individual efforts of each member state should be evaluated by the commission , alongside data on the progress made , to assess the likelihood of achieving the overall union target and the extent to which the individual efforts are sufficient to meet the common goal. ### (25) the energy efficiency target should be achieved as a result of the cumulative implementation of specific national and european measures , applied following careful calculations and scientifically proven assessments to avoid disrupting smes’ and industries’ activity. member states should be able to report precisely statistical data related to the current levels of energy efficiency and the national policies and measures they will implement to reach the established target. the commission should evaluate the policies and measures of each member state , alongside the data on the progress made , to assess the likelihood of achieving the overall union target and the extent to which the individual efforts are sufficient to meet the common goal.


### (26) the public sector is responsible for around 5 to 10% of total union’s final energy consumption. public authorities spend approximately 1.8 trillion euro annually. this represents around 14% of the union’s gross domestic product. for that reason the public sector constitutes an important driver to stimulate market transformation towards more efficient products , buildings and services , as well as to trigger behavioural changes in energy consumption by citizens and enterprises. furthermore , decreasing energy consumption through energy efficiency improvement measures can free up public resources for other purposes. public bodies at national , regional and local level should fulfil an exemplary role as regards energy efficiency. ### (26) the public sector is responsible for around 5 to 10% of the total union’s final energy consumption. public authorities spend approximately 1.8 trillion euro annually. this represents around 14% of the union’s gross domestic product. for this reason , the public sector should take the lead in the implementation of energy efficiency directives. doing so can actively incentivise market transformations towards more efficient products , buildings , and services , as well as trigger behavioural changes in energy consumption by citizens and enterprises. furthermore , by generating savings in energy consumption through energy efficiency improvement mechanisms , local , regional and national authorities can make use of an increased budget to accelerate the deployment and rapidly commercialise innovative technologies in different sectors , including via the eu catalyst partnership.1a


### (29) member states should exercise an exemplary role by ensuring that all energy performance contracts and energy management systems are carried out in the public sector in line with european or international standards , or that energy audits are used to a large extent in the intense energy consuming parts of the public sector. ### (29) member states should exercise an exemplary role by ensuring that all energy performance contracts and energy management systems are carried out in the public sector in line with european or international standards , or that energy audits are used in the all energy consuming parts of the public sector.


### (32) buildings and transport , alongside industry , are the main energy users and main source of emissions.61 buildings are responsible for about 40% of the union’s total energy consumption and for 36% of its ghg from energy.62 the commission communication entitled renovation wave63 addresses the twin challenge of energy and resource efficiency and affordability in the building sector and aims at doubling the renovation rate. it focusses on the worst performing buildings , energy poverty and on public buildings. moreover , buildings are crucial to achieving the union objective of reaching climate neutrality by 2050. buildings owned by public bodies account for a considerable share of the building stock and have high visibility in public life. it is therefore appropriate to set an annual rate of renovation of buildings owned by public bodies on the territory of a member state to upgrade their energy performance. member states are invited to set a higher renovation rate , where that is cost-effective in the framework of the renovation of their buildings stock in conformity with their long term renovation strategies or national renovation programmes. that renovation rate should be without prejudice to the obligations with regard to nearly-zero energy buildings (nzebs) set in directive 2010/31/eu of the european parliament and of the council.64 during the next review of directive 2010/31/eu , the commission should assess the progress member states achieved regarding the renovation of public bodies’ buildings. the commission should consider submitting a legislative proposal to revise the renovation rate , while taking into account the progress achieved by the member states , substantial economic or technical developments , or where needed , the union´s commitments for decarbonisation and zero pollution. the obligation to renovate public bodies’ buildings in this directive complements that directive , which requires member states to ensure that when existing buildings undergo major renovation their energy performance is upgraded so that they meet the requirements on nzebs. ### (32) buildings and transport , alongside industry , are the main energy users and main source of emissions.61 buildings are responsible for about 40% of the union’s total energy consumption and for 36% of its ghg from energy.62 the commission communication entitled renovation wave63 addresses the twin challenge of energy and resource efficiency and affordability in the building sector and aims at doubling the renovation rate. it focusses on the worst performing buildings , energy poverty and on public buildings. moreover , buildings are crucial to achieving the union objective of reaching climate neutrality by 2050. buildings owned by public bodies and buildings providing educational , cultural , social assistance , health , judicial and administrative services account for a considerable share of the building stock and have high visibility in public life. it is therefore appropriate to set an annual rate of renovation of buildings owned by public bodies on the territory of a member state to upgrade their energy performance. member states are invited to set a higher renovation rate , where that is cost-effective in the framework of the renovation of their buildings stock in conformity with their long term renovation strategies or national renovation programmes. that renovation rate should be without prejudice to the obligations with regard to nearly-zero energy buildings (nzebs) set in directive 2010/31/eu of the european parliament and of the council.64 during the next review of directive 2010/31/eu , the commission should assess the progress member states achieved regarding the renovation of public bodies’ buildings. the commission should consider submitting a legislative proposal to revise the renovation rate , while taking into account the progress achieved by the member states , substantial economic or technical developments , or where needed , the union´s commitments for decarbonisation and zero pollution. the obligation to renovate buildings owned by public bodies in this directive complements that directive , which requires member states to ensure that when existing buildings undergo major renovation their energy performance is upgraded so that they meet the requirements on nzebs.


### (38) the european green deal recognises the role of circular economy in contributing to overall union decarbonisation objectives. the public sector can contribute to those objectives by using their purchasing power to , where appropriate , choose environmentally friendly products , buildings , services and works via available tools for green public procurement , and thus making an important contribution to reduce energy consumption and environmental impacts. ### (38) the european green deal recognises the role of circular economy in contributing to overall union decarbonisation objectives. the public sector can contribute to those objectives by using their purchasing power to , where appropriate , choose environmentally friendly products , buildings , services , and works via available tools for green public procurement , and thus making an important contribution to reduce energy consumption and environmental impacts. any public auction in the union should include in its contractual precedence clauses task execution under strict environmentally friendly conditions established by the individual member state in line with union law. furthermore , the public sector should comply with regulation (eu) 2021/17671a and transparently offer access to environmental information , including policies and measures taken and allow everyone to exercise their right to public participation in environmental decision-making.


### (50) when designing policy measures to fulfil the energy savings obligation , member states should respect the climate and environmental standards and priorities of the union and comply with the principle of ‘do no significant harm’ within the meaning of regulation (eu) 2020/85271 . member states should not promote activities that are not environmentally sustainable such as use of solid fossil fuels. the energy savings obligation aims at strengthening the response to climate change by promoting incentives to member states to implement a sustainable and clean policy mix , which is resilient , and mitigates climate change. therefore , energy savings from policy measures regarding the use of direct fossil fuel combustion will not be eligible energy savings under energy savings obligation as of transposition of this directive. it will allow aligning the energy savings obligation with the objectives of the european green deal , the climate target plan , the renovation wave strategy , and mirror the need for action identified by the iea in its net zero report72 . the restriction aims at encouraging member states to spend public money into future-proof , sustainable technologies only. it is important that member states provide a clear policy framework and investment certainty to market actors. the implementation of the calculation methodology under energy savings obligation should allow all market actors to adapt their technologies in a reasonable timeframe. where member states support the uptake of efficient fossil fuel technologies or early replacement of such technology , for example through subsidy schemes or energy efficiency obligation schemes , energy savings may not be eligible anymore under the energy savings obligation. while energy savings resulting , for example , from the promotion of natural gas-based cogeneration would not be eligible , the restriction would not apply for indirect fossil fuel usage , for example where the electricity production includes fossil fuel generation. policy measures targeting behavioural changes to reduce the consumption of fossil fuel , for example through information campaigns , eco-driving , should remain eligible. the energy savings from policy measures targeting building renovations may contain measures such as a replacement of fossil fuel heating systems together with building fabric improvements , which should be limited to those technologies that allow achieving the required energy savings according to the national building codes established in a member state. nevertheless , member states should promote upgrading heating systems as part of deep renovations in line with the long-term objective of carbon neutrality , i.e. reducing the heating demand and covering the remaining heating demand with a carbon-free energy source. ### (50) when designing policy measures to fulfil the energy savings obligation , member states should respect the climate and environmental standards and priorities of the union and comply with the principle of ‘do no significant harm’ within the meaning of regulation (eu) 2020/85271 . member states should not promote activities that are not environmentally sustainable such as use of solid fossil fuels. the energy savings obligation aims at strengthening the response to climate change by promoting incentives to member states to implement a sustainable and clean policy mix , which is resilient , and mitigates climate change. therefore , energy savings from policy measures regarding the use of direct fossil fuel combustion will not be eligible energy savings under energy savings obligation as of transposition of this directive. it will allow aligning the energy savings obligation with the objectives of the european green deal , the climate target plan , the renovation wave strategy , and mirror the need for action identified by the iea in its net zero report72 . the restriction aims at encouraging member states to spend public money into future-proof , sustainable technologies only. it is important that member states provide a clear policy framework and investment certainty to market actors. the implementation of the calculation methodology under energy savings obligation should allow all market actors to adapt their technologies in a reasonable timeframe. where member states support the uptake of efficient fossil fuel technologies or early replacement of such technology , for example through subsidy schemes or energy efficiency obligation schemes , energy savings may not be eligible anymore under the energy savings obligation. policy measures targeting behavioural changes to reduce the consumption of fossil fuel , for example through information campaigns , eco-driving , should remain eligible. the energy savings from policy measures targeting building renovations may contain measures such as a replacement of fossil fuel heating systems together with building fabric improvements , which should be limited to those technologies that allow achieving the required energy savings according to the national building codes established in a member state. nevertheless , member states should promote upgrading heating systems as part of deep renovations in line with the long-term objective of carbon neutrality , i.e. reducing the heating demand and covering the remaining heating demand with a carbon-free energy source.


### (55) long-term energy efficiency measures will continue to deliver energy savings after 2020 but , in order to contribute to the union's 2030 energy efficiency target , those measures should deliver new savings after 2020. on the other hand , energy savings achieved after 31 december 2020 should not count towards the cumulative end-use energy savings required for the period from 1 january 2014 to 31 december 2020. ### (55) long-term energy efficiency measures will continue to deliver energy savings after 2020 but , to contribute to the union's 2030 energy efficiency target , those measures should deliver new savings after 2020. all new savings regarded as significant and generated after 2020 should be recorded and analysed to assess the total benefits and possible future ripple effects or innovations towards the union's 2030 energy efficiency target. at the same time , energy savings achieved after 31 december 2020 should not count towards the cumulative end-use energy savings required from 1 january 2014 to 31 december 2020.


### (65) where energy audits are carried out by in-house experts , the necessary independence would require these experts not to be directly engaged in the activity audited. ### (65) to guarantee the high quality and impartiality of audits , auditors should be independent experts , who , when working in-house , are not directly engaged in the activity audited. to guarantee transparency , both the audit recommendations and the measures implemented following the audit recommendations should be easily available on the enterprise’s website.


### (66) the information and communications technology (ict) sector another important sector which receives increasing attention. in 2018 the energy consumption of data centres in the eu was 76 ,8 twh. this is expected to rise to 98.5 twh by 2030 , a 28% increase. this increase in absolute terms can as well be seen in relative terms: within the eu , data centres accounted for 2 ,7% of electricity demand in 2018 and will reach 3 ,21% by 2030 if development continues on the current trajectory75 . europe’s digital strategy already highlighted the need for highly energy-efficient and sustainable data centres and calls for transparency measures for telecommunication operators on their environmental footprint. to promote sustainable development in the ict sector , particularly of data centres , member states should collect and publish data , which is relevant for the energy performance and water footprint of data centres. member states should collect and publish data only about data centres with a significant footprint , for which appropriate design or efficiency interventions , for new or existing installations respectively , can result in a considerable reduction of the energy and water consumption or in the reuse of waste heat in nearby facilities and heat networks. a data centre sustainability indicator can be established on the basis of that data collected ### (66) the information and communications technology (ict) sector another important sector which receives increasing attention. in 2018 the energy consumption of data centres in the eu was 76 ,8 twh. this is expected to rise to 98.5 twh by 2030 , a 28% increase. this increase in absolute terms can as well be seen in relative terms: within the eu , data centres accounted for 2 ,7% of electricity demand in 2018 and will reach 3 ,21% by 2030 if development continues on the current trajectory75 . europe’s digital strategy already highlighted the need for highly energy-efficient and sustainable data centres and calls for transparency measures for telecommunication operators on their environmental footprint. to promote sustainable development in the ict sector , particularly of data centres , member states should collect and publish data , which is relevant for the energy performance and water footprint of data centres. member states should collect and publish data only about data centres with a significant footprint , for which appropriate design or efficiency interventions , for new or existing installations respectively , can result in a considerable reduction of the energy and water consumption or in the reuse of waste heat in nearby facilities and heat networks. a data centre sustainability indicator can be established on the basis of that data collected. to facilitate the disclosure , the commission should prepare guidelines and recommendations , sector-specific manuals and case studies on key energy and water performance indicators. the commission should carry out appropriate consultations , including with relevant industry stakeholders.


### (66) the information and communications technology (ict) sector another important sector which receives increasing attention. in 2018 the energy consumption of data centres in the eu was 76 ,8 twh. this is expected to rise to 98.5 twh by 2030 , a 28% increase. this increase in absolute terms can as well be seen in relative terms: within the eu , data centres accounted for 2 ,7% of electricity demand in 2018 and will reach 3 ,21% by 2030 if development continues on the current trajectory75 . europe’s digital strategy already highlighted the need for highly energy-efficient and sustainable data centres and calls for transparency measures for telecommunication operators on their environmental footprint. to promote sustainable development in the ict sector , particularly of data centres , member states should collect and publish data , which is relevant for the energy performance and water footprint of data centres. member states should collect and publish data only about data centres with a significant footprint , for which appropriate design or efficiency interventions , for new or existing installations respectively , can result in a considerable reduction of the energy and water consumption or in the reuse of waste heat in nearby facilities and heat networks. a data centre sustainability indicator can be established on the basis of that data collected ### (66) the information and communications technology (ict) sector another important sector which receives increasing attention. in 2018 the energy consumption of data centres in the eu was 76 ,8 twh. this is expected to rise to 98.5 twh by 2030 , a 28% increase. this increase in absolute terms can as well be seen in relative terms: within the eu , data centres accounted for 2 ,7% of electricity demand in 2018 and will reach 3 ,21% by 2030 if development continues on the current trajectory75 . europe’s digital strategy already highlighted the need for highly energy-efficient and sustainable data centres and calls for transparency measures for telecommunication operators on their environmental footprint. to promote sustainable development in the ict sector , particularly of data centres , member states should collect and publish data , which is relevant for the energy performance and water footprint of data centres. member states should collect and publish data only about data centres with a significant footprint , for which appropriate design or efficiency interventions , for new or existing installations respectively , can result in a considerable reduction of the energy and water consumption or in the reuse of waste heat in nearby facilities and heat networks. a data centre sustainability indicator shall be established on the basis of that data collected


### (67) the data centre sustainability indicators can be used to measure four basic dimensions of a sustainable data centre , namely how efficiently it uses energy , how much of that energy comes from renewable energy sources , the reuse of any waste heat that it produces and the usage of freshwater. the data centre sustainability indicators should raise awareness amongst data centre owners and operators , manufactures of equipment , developers of software and services , users of data centre services at all levels as well as entities and organisations that deploy , use or procure cloud and data centre services. it should also give confidence about the actual improvements following efforts and measures to increase the sustainability in new or existing data centres. finally , it should be used as a basis for transparent and evidence-based planning and decision-making. use of the data centre sustainability indicators should be optional for member states. use of the data centre sustainability indicator should be optional for member states. ### (67) the data centre sustainability indicators can be used to measure four basic dimensions of a sustainable data centre , namely how efficiently it uses energy , how much of that energy comes from renewable energy sources , the reuse of any waste heat that it produces and the usage of freshwater. the data centre sustainability indicators should raise awareness amongst data centre owners and operators , manufactures of equipment , developers of software and services , users of data centre services at all levels as well as entities and organisations that deploy , use or procure cloud and data centre services. it should also give confidence about the actual improvements following efforts and measures to increase the sustainability in new or existing data centres. finally , it should be used as a basis for transparent and evidence-based planning and decision-making. use of the data centre sustainability indicators should be optional for member states. use of the data centre sustainability indicator should be mandatory for member states.


### (69) it is crucial to raise the awareness of all union citizens about the benefits of increased energy efficiency and to provide them with accurate information on the ways in which it can be achieved. citizens of all ages should also be involved in the energy transition via the european climate pact and the conference on the future of europe. increased energy efficiency is also highly important for the security of energy supply of the union through lowering its dependence on import of fuels from third countries. ### (69) it is crucial to raise the awareness of all union citizens about the benefits of increased energy efficiency and to provide them with accurate information on the ways in which it can be achieved. citizens of all ages should also be involved in the energy transition via the european climate pact and the conference on the future of europe , especially in the context that 2022 has been established as the european year of youth by the european parliament. increased energy efficiency is also highly important for the security of energy supply of the union through lowering its dependence on import of fuels from third countries.


### (80) high-efficiency cogeneration and efficient district heating and cooling have significant potential for saving primary energy in the union. member states should carry out a comprehensive assessment of the potential for high-efficiency cogeneration and efficient district heating and cooling. those assessments should be coherent with the integrated national energy and climate plans and long term renovation strategies . new electricity generation installations and existing installations which are substantially refurbished or whose permit or licence is updated should , subject to a cost-benefit analysis showing a cost-benefit surplus , be equipped with high-efficiency cogeneration units to recover waste heat stemming from the production of electricity. similarly , other facilities with substantial annual average energy input should be equipped with technical solutions to deploy waste heat from the facility where the cost-benefit analysis shows a cost-benefit surplus. this waste heat could be transported where it is needed through district heating networks. the events that trigger a requirement for authorisation criteria to be applied will generally be events that also trigger requirements for permits under directive 2010/75/eu of the european parliament and of the council76 and for authorisation under directive (eu) 2019/944. ### (80) high-efficiency cogeneration and efficient district heating and cooling have significant potential for saving primary energy in the union. this directive should include an ambitious yearly target for the replacement of old and inefficient heating equipment , as modern heating systems cut energy use , co2 emissions from buildings and push progressively towards a 100% renewable energy-based national heating and cooling strategy. member states should carry out a comprehensive assessment of the potential for high-efficiency cogeneration and efficient district heating and cooling. those assessments should be coherent with the integrated national energy and climate plans and long term renovation strategies. new electricity generation installations and existing installations which are substantially refurbished or whose permit or licence is updated should , subject to a cost-benefit analysis showing a cost-benefit surplus , be equipped with high-efficiency cogeneration units to recover waste heat stemming from the production of electricity. similarly , other facilities with substantial annual average energy input should be equipped with technical solutions to deploy waste heat from the facility where the cost-benefit analysis shows a cost-benefit surplus. this waste heat could be transported where it is needed through district heating networks. the events that trigger a requirement for authorisation criteria to be applied will generally be events that also trigger requirements for permits under directive 2010/75/eu of the european parliament and of the council76 and for authorisation under directive (eu) 2019/944.


### (102) it is necessary to continue developing the market for energy services to ensure the availability of both the demand for and the supply of energy services. transparency , for example by means of lists of certified energy services providers and available model contracts , exchange of best practice and guidelines greatly contribute to the uptake of energy services and energy performance contracting and can also help stimulate demand and increase the trust in energy services providers . in an energy performance contract the beneficiary of the energy service avoids investment costs by using part of the financial value of energy savings to repay the investment fully or partially carried out by a third party. that can help attracting private capital which is key for increasing building renovation rates in the union , bring expertise into the market and create innovative business models. therefore , non-residential buildings with the useful floor area above 1000 m2 should be required to assess the feasibility of using energy performance contracting for renovation. that is a step ahead to increase the trust in energy services companies and pave the way for increasing such projects in the future. ### (102) it is necessary to continue developing the market for energy services to ensure the availability of both the demand for and the supply of energy services. transparency , for example by means of lists of certified energy services providers and available model contracts , exchange of best practice and guidelines greatly contribute to the uptake of energy services and energy performance contracting and can also help stimulate demand and increase the trust in energy services providers. in an energy performance contract , the beneficiary of the energy service avoids investment costs by using part of the financial value of energy savings to repay the investment fully or partially carried out by a third party. that can help attracting private capital which is key for increasing building renovation rates in the union , bring expertise into the market and create innovative business models. therefore , non-residential buildings with the useful floor area above 750 m2 should be required to use energy performance contracting for renovation , unless not technically or economically feasible. that is a step ahead to increase the trust in energy services companies and pave the way for increasing such projects in the future.


### (108) member states and regions should be encouraged to make full use of the european funds available in the mff and next generation eu including the recovery and resilience facility , the cohesion policy fund s , the rural development fund and the just transition fund , as well as the financial instruments and technical assistance available under investeu , to trigger private and public investments in energy efficiency improvement measures. investment in energy efficiency has the potential to contribute to economic growth , employment , innovation and a reduction in energy poverty in households , and therefore makes a positive contribution to economic , social and territorial cohesion and green recovery . potential areas for funding include energy efficiency measures in public buildings and housing , and providing new skills to promote employment in the energy efficiency sector. the commission will ensure synergies between the different funding instruments , in particular the funds in the shared management and in the direct management (like the centrally-managed programmes: horizon europe or life) , as well as between grants , loans and technical assistance to maximise their leverage effect on private financing and their impact on the achievement of energy efficiency policy objectives. ### (108) member states and regions should be encouraged to make full use of the european funds available in the mff and next generation eu including the recovery and resilience facility , the cohesion policy fund s , the rural development fund and the just transition fund , as well as the financial instruments and technical assistance available under investeu , to trigger private and public investments in energy efficiency improvement measures. investment in energy efficiency has the potential to contribute to economic growth , employment , innovation and a reduction in energy poverty in households , and therefore makes a positive contribution to economic , social and territorial cohesion and green recovery . potential areas for funding include energy efficiency measures in public buildings and housing , and providing new skills to promote employment in the energy efficiency sector. the commission will ensure synergies between the different funding instruments , in particular the funds in the shared management and in the direct management (like the centrally-managed programmes: horizon europe or life) , as well as between grants , loans and technical assistance to maximise their leverage effect on private financing and their impact on the achievement of energy efficiency policy objectives. in accordance with article 349 tfeu , the commission will pay particular attention to the outermost regions in the implementation of funds , financial instruments and technical assistance.


### (122) in accordance with the energy union strategy and the principles of better regulation , monitoring and verification rules for the implementation of energy efficiency obligation schemes and alternative policy measures , including the requirement to check a statistically representative sample of measures , should be given greater prominence. in this directive , a statistically significant proportion and representative sample of the energy efficiency improvement measures should be understood to require the establishment of a subset of a statistical population of the energy-saving measures in question in such a way that it accurately reflects the entire population of all energy-saving measures , and thus allows for reasonably reliable conclusions regarding confidence in the totality of the measures. ### (122) in accordance with the energy union strategy and the principles of better regulation , monitoring , verification and harmonisation of rules for the implementation of energy efficiency obligation schemes and alternative policy measures , including the requirement to check a statistically representative sample of measures , should be given greater prominence. in this directive , a statistically significant proportion and representative sample of the energy efficiency improvement measures should be understood to require the establishment of a subset of a statistical population of the energy-saving measures in question in such a way that it accurately reflects the entire population of all energy-saving measures , and thus allows for reasonably reliable conclusions regarding confidence in the totality of the measures.


### (123) energy generated on or in buildings from renewable energy technologies reduces the amount of energy supplied from fossil fuels. the reduction of energy consumption and the use of energy from renewable sources in the buildings sector are important measures to reduce the union's energy dependence and greenhouse gas emissions , especially in view of ambitious climate and energy objectives set for 2030 as well as the global commitment made in the context of the paris agreement. for the purposes of their cumulative energy savings obligation member states may take into account energy savings from policy measures promoting renewable technologies to meet their energy savings requirements in accordance with the calculation methodology provided in this directive . energy savings from policy measures regarding the use of direct fossil fuel combustion should not be counted. ### (123) energy generated on or in buildings from renewable energy technologies reduces the amount of energy supplied from fossil fuels. the reduction of energy consumption and the use of energy from renewable sources in the buildings sector are important measures to reduce the union's energy dependence and greenhouse gas emissions , especially in view of ambitious climate and energy objectives set for 2030 as well as the global commitment made in the context of the paris agreement. for the purposes of their cumulative energy savings obligation member states may take into account energy savings from policy measures promoting renewable technologies to meet their energy savings requirements in accordance with the calculation methodology provided in this directive . energy savings from policy measures regarding the use of direct fossil fuel combustion should not be counted , except for energy savings delivered by products , equipment and building elements that are designed to be able to use renewable energy sources or , in case of policy measures promoting a combination of fuels , the savings delivered by the non-fossil fuel combustion.


### (123) energy generated on or in buildings from renewable energy technologies reduces the amount of energy supplied from fossil fuels. the reduction of energy consumption and the use of energy from renewable sources in the buildings sector are important measures to reduce the union's energy dependence and greenhouse gas emissions , especially in view of ambitious climate and energy objectives set for 2030 as well as the global commitment made in the context of the paris agreement. for the purposes of their cumulative energy savings obligation member states may take into account energy savings from policy measures promoting renewable technologies to meet their energy savings requirements in accordance with the calculation methodology provided in this directive . energy savings from policy measures regarding the use of direct fossil fuel combustion should not be counted. ### (123) energy generated on or in buildings from renewable energy technologies reduces the amount of energy supplied from fossil fuels. the reduction of energy consumption and the use of energy from renewable sources in the buildings sector are important measures to reduce the union's energy dependence and greenhouse gas emissions , especially in view of ambitious climate and energy objectives set for 2030 as well as the global commitment made in the context of the paris agreement. for the purposes of their cumulative energy savings obligation member states may take into account energy savings from policy measures promoting renewable technologies to meet their energy savings requirements in accordance with the calculation methodology provided in this directive.


### (124) some of the changes introduced by this directive might require a subsequent amendment to regulation (eu) 2018/1999 in order to ensure coherence between the two legal acts. new provisions , mainly related to setting national contributions , gap filling mechanisms and reporting obligations , should be streamlined and transferred to that regulation , once it is amended. some provisions of regulation (eu) 2018/1999 might also need to be reassessed in view of the changes proposed in this directive. the additional reporting and monitoring requirements should not create any new parallel reporting systems but would be subject to the existing monitoring and reporting framework under regulation (eu) 2018/1999. ### (124) some of the changes introduced by this directive might require a subsequent amendment to regulation (eu) 2018/1999 in order to ensure coherence between the two legal acts. new provisions , mainly related to setting binding national targets , trajectories and their binding milestones , gap filling mechanisms and reporting obligations , should be streamlined and transferred to that regulation , once it is amended. some provisions of regulation (eu) 2018/1999 might also need to be reassessed in view of the changes proposed in this directive. the additional reporting and monitoring requirements should not create any new parallel reporting systems but would be subject to the existing monitoring and reporting framework under regulation (eu) 2018/1999.


### this directive lays down rules designed to implement energy efficiency as a priority across all sectors , remove barriers in the energy market and overcome market failures that impede efficiency in the supply and use of energy. it also provides for the establishment of indicative national energy efficiency contributions for 2030. ### this directive lays down rules designed to implement energy efficiency as a priority across all sectors , remove barriers in the energy market and overcome market failures that impede efficiency in the supply and use of energy. it also provides for the establishment of binding national energy efficiency targets for 2030.


### information relating to consumer rights , including information on complaint handling and all of the information referred to in this paragraph , which is clearly communicated on the bill or the undertaking's web site. ### information relating to consumer rights , including information on complaint handling and all of the information referred to in this paragraph , which is clearly communicated on the bill or the undertaking's web site and which includes the contact details or link to the website of the single point of contact referred to in article 21 of this directive. by [one year after the entry into force of the directive] , the commission shall , in consultation with acer , national competent authorities and civil society organisations including consumer organisations , adopt implementing acts specifying a contract summary template to be used by the providers to fulfil their obligations under this paragraph.


### (vii) digital tools. . ### (vii) digital tools , such as smart meters for electricity.


### creation of one-stop shops or similar mechanisms for the provision of technical , administrative and financial advice and assistance on energy efficiency , including energy renovations of buildings and the take-up of renewable energy for buildings to final customers and final users , especially household and small non-household ones. ### creation of one-stop shops or similar mechanisms for the provision of technical , administrative and financial advice and assistance on energy efficiency , including energy renovations of buildings , energy efficiency services and energy performance solutions such as energy performance contracts , and the take-up of renewable energy for buildings to final customers and final users , especially household and small non-household ones.


### measures to remove such barriers may include providing incentives , repealing or amending legal or regulatory provisions , or adopting guidelines and interpretative communications , or simplifying administrative procedures , including national rules and measures regulating decision-making processes in multi-owner properties . the measures may be combined with the provision of education , training and specific information and technical assistance on energy efficiency to market actors such as those referred in paragraph 1 . ### measures to remove such barriers may include providing incentives , repealing or amending legal or regulatory provisions , or adopting guidelines and interpretative communications , or simplifying administrative procedures , including national rules and measures regulating decision-making processes in multi-owner properties. the measures may be combined with the provision of education , training and specific information and technical assistance on energy efficiency to market actors such as those referred in paragraph 1. those arrangements shall be a specific service or department of the local one-stop shop.


### 4. where the assessment referred to in paragraph 1 and the analysis referred to in paragraph 3 identify a potential for the application of high-efficiency cogeneration and/or efficient district heating and cooling whose benefits exceed the costs , member states shall take adequate measures for efficient district heating and cooling infrastructure to be developed and/or to accommodate the development of high-efficiency cogeneration and the use of heating and cooling from waste heat and renewable energy sources in accordance with paragraph 1 , and article 24(4) and (6). ### 4. where the assessment referred to in paragraph 1 and the analysis referred to in paragraph 3 identify a potential for the application of high-efficiency cogeneration and/or efficient district heating and cooling whose benefits exceed the costs , member states shall take adequate measures for efficient district heating and cooling infrastructure to be developed and to accommodate the development of high-efficiency cogeneration and the use of heating and cooling from waste heat and renewable energy sources in accordance with paragraph 1 , and article 24(4) and (6) , except from forestry biomass.


### 5. member states shall adopt policies and measures which ensure that the potential identified in the comprehensive assessments carried out pursuant to paragraph 1 is realised. these policies and measures shall include at least the elements set out in annex ix. each member state shall notify those policies and measures as part of the update of its integrated national energy and climate plans , its subsequent integrated national energy and climate plan , and respective progress reports notified in accordance with regulation (eu) 2018/1999. ### 5. member states shall adopt policies and measures which ensure that the potential identified in the comprehensive assessments carried out pursuant to paragraph 1 is realised. these policies and measures shall include at least the elements set out in annex ix. member states shall collect information on cogeneration plants and units in existing district heating and cooling networks and carry out an assessment of the potential for energy savings. that information shall contain at least the data on system efficiency , system losses , connection density , network losses and temperature spread , primary energy and final energy consumption , emission factors and upstream chains of the energy sources. that data shall be published and member states shall make that data publicly available. each member state shall notify those policies and measures as part of the update of its integrated national energy and climate plans , its subsequent integrated national energy and climate plan , and respective progress reports notified in accordance with regulation (eu) 2018/1999.


### 6. member states shall encourage regional and local authorities to prepare local heating and cooling plans at least in municipalities having a total population higher than 50.000. those plans should at least: ### 6. member states shall ensure that regional and local authorities prepare local heating and cooling plans at least in municipalities and communities having a total population higher than 25.000. those plans should at least:


### a. until 31 december 2025 , a system using at least 50% renewable energy , 50% waste heat , 75% cogenerated heat or 50% of a combination of such energy and heat; ### a. until 31 december 2025 , a system using at least 50% renewable and low-carbon energy , 50% waste heat , 75% cogenerated heat or 50% of a combination of such energy and heat;


### b. from 1 january 2026 , a system using at least 50% renewable energy , 50% waste heat , 80% of high-efficiency cogenerated heat or at least a combination of such thermal energy going into the network where the share of renewable energy is at least 5% and the total share of renewable energy , waste heat or high-efficiency cogenerated heat is at least 50%; ### b. from 1 january 2026 , a new or refurbished system using at least 50% renewable and low-carbon energy , 50% waste heat , 80% of high-efficiency cogenerated heat or at least a combination of such thermal energy going into the network where the share of renewable energy is at least 5% and the total share of renewable energy , waste heat or high-efficiency cogenerated heat is at least 50%;


### b. from 1 january 2026 , a system using at least 50% renewable energy , 50% waste heat , 80% of high-efficiency cogenerated heat or at least a combination of such thermal energy going into the network where the share of renewable energy is at least 5% and the total share of renewable energy , waste heat or high-efficiency cogenerated heat is at least 50%; ### b. from 1 january 2026 , a system using at least 50% renewable energy and/or 50% waste heat and/or 80% of cogenerated heat or at least 50% of a combination of such thermal energy , where the share of renewable energy is at least 5% , and heat;


### b. from 1 january 2026 , a system using at least 50% renewable energy , 50% waste heat , 80% of high-efficiency cogenerated heat or at least a combination of such thermal energy going into the network where the share of renewable energy is at least 5% and the total share of renewable energy , waste heat or high-efficiency cogenerated heat is at least 50%; ### b. from 1 january 2030 , a system using at least 50% renewable energy , 50% waste heat , 80% of high-efficiency cogenerated heat or at least a combination of such thermal energy going into the network where the share of renewable energy is at least 5% and the total share of renewable energy , waste heat or high-efficiency cogenerated heat is at least 50%;


### c. from 1 january 2035 , a system using at least 50% renewable energy and waste heat , where the share of renewable energy is at least 20%; ### c. from 1 january 2035 , a new or refurbished system using at least 50% renewable and low-carbon energy and waste heat , where the share of renewable energy is at least 20%;


### c. from 1 january 2035 , a system using at least 50% renewable energy and waste heat , where the share of renewable energy is at least 20%; ### c. from 1 january 2035 , a system using at least 50% renewable energy and/or waste heat , where the share of renewable energy is at least 20%;


### d. from 1 january 2045 , a system using at least 75 % renewable energy and waste heat , where the share of renewable energy is at least 40%; ### d. from 1 january 2045 , a new or refurbished system using at least 75 % renewable and low-carbon energy and waste heat , where the share of renewable energy is at least 40%;


### e. from 1 january 2050 , a system using only renewable energy and waste heat , where the share of renewable energy is at least 60%. ### e. from 1 january 2050 , a new or refurbished system using only renewable energy and waste heat , where the share of renewable energy is at least 60%.


### 2. member states shall ensure that where a district heating and cooling system is built or substantially refurbished it meets the criteria set out in paragraph 1 applicable at such time when it starts or continues its operation after the refurbishment. in addition , member states shall ensure that when a district heating and cooling system is built or substantially refurbished , there is no increase in the use of fossil fuels other than natural gas in existing heat sources compared to the annual consumption averaged over the previous three calendar years of full operation before refurbishment , and that any new heat sources in that system do not use fossil fuels other than natural gas. ### 2. member states shall ensure that where a district heating and cooling system is built or substantially refurbished it meets the criteria set out in paragraph 1 applicable at such time when it starts or continues its operation after the refurbishment. in addition , member states shall ensure that when a district heating and cooling system is built or substantially refurbished , there is no increase in the use of fossil fuels in existing heat sources compared to the annual consumption averaged over the previous three calendar years of full operation before refurbishment , and that any new heat sources in that system do not use fossil fuels.


### 2. member states shall ensure that where a district heating and cooling system is built or substantially refurbished it meets the criteria set out in paragraph 1 applicable at such time when it starts or continues its operation after the refurbishment. in addition , member states shall ensure that when a district heating and cooling system is built or substantially refurbished , there is no increase in the use of fossil fuels other than natural gas in existing heat sources compared to the annual consumption averaged over the previous three calendar years of full operation before refurbishment , and that any new heat sources in that system do not use fossil fuels other than natural gas. ### deleted


### 3. member states shall ensure that as from 1 january 2025 , and every five years thereafter , operators of all existing district heating and cooling systems with a total energy output exceeding 5 mw and which do not meet the criteria set out in paragraph 1(b) to (e) , prepare a plan to increase primary energy efficiency and renewable energy. the plan shall include measures to meet the criteria set out in paragraph 1(b) to (e) and shall be approved by the competent authority. ### 3. member states shall ensure that as from 1 january 2025 , and every five years thereafter , operators of all existing district heating and cooling systems with a total energy output exceeding 5 mw and which do not meet the criteria set out in paragraph 1(b) to (e) , prepare a plan to increase primary energy efficiency and renewable energy and to reduce distribution losses. the plan shall include measures to meet the criteria set out in paragraph 1(b) to (e) and shall be approved by the competent authority.


### a data centre with a total rated energy input exceeding 1 mw level , to assess the cost and benefits of utilising the waste heat to satisfy economically justified demand , and of the connection of that installation to a district heating network or an efficient/res-based district cooling system. the analysis shall consider cooling system solutions that allow removing or capturing the waste heat at useful temperature level with minimal ancillary energy inputs. ### a data centre with a total rated energy input exceeding 100 kw level , to assess the cost and benefits of utilising the waste heat to satisfy economically justified demand , and of the connection of that installation to a district heating network or an efficient/res-based district cooling system. the analysis shall consider cooling system solutions that allow removing or capturing the waste heat at useful temperature level with minimal ancillary energy inputs.


### 2. member states shall ensure that gas and electricity transmission and distribution system operators apply the energy efficiency first principle in accordance with article 3 of this directive in their network planning , network development and investment decisions. while taking security of supply and market integration into account , member states shall ensure that transmission system operators and distribution system operators do not invest in stranded assets to contribute to climate change mitigation. national regulatory authorities shall provide methodologies and guidance on how to assess alternatives in the cost-benefit analysis , taking into account wider benefits , and verify the implementation of the energy efficiency first principle by the transmission system operators or distribution system operators when approving , verifying or monitoring the projects submitted by the transmission system operators or distribution system operators. ### 2. member states shall ensure that gas and electricity transmission and distribution network operators apply the energy efficiency first principle in accordance with article 3 of this directive in their network planning , network development and investment decisions. while taking security of supply and market integration into account , member states shall ensure that transmission system operators and distribution system operators only invest in stranded assets to contribute to climate change mitigation. entities such as the european network transmission system operators (entso-e) and the european entity for distribution system operators (the eu dso entity) shall support their members in the uptake of energy efficiency measures. transmission system operators , after consulting stakeholders including distribution system operators , should provide methodologies and guidance on how to assess alternatives in the cost-benefit analysis , taking into account wider benefits. national regulatory authorities should verify the implementation of the energy efficiency first principle by the transmission system operators or distribution system operators when approving , verifying or monitoring the projects submitted by the transmission system operators or distribution system operators.


### 3. the commission is empowered to adopt delegated acts in accordance with article 32 to amend or supplement this directive by establishing , after having consulted the relevant stakeholders , a common union scheme for rating the sustainability of data centres located in its territory. the scheme shall establish the definition of data centre sustainability indicators , and , pursuant to paragraph 10 of article 11 of this directive , define the minimum thresholds for significant energy consumption and set out the key indicators and the methodology to measure them. ### 3. the commission is empowered to adopt delegated acts in accordance with article 32 to amend or supplement this directive by establishing , after having consulted the relevant stakeholders , a common union scheme for rating the sustainability of data centres located in its territory. the scheme shall establish the definition of data centre sustainability indicators , including how efficiently data centres use energy , how much of that energy comes from renewable energy sources , the reuse of any waste heat that is produced and the efficient use of water. pursuant to paragraph 10 of article 11 of this directive , the scheme shall define the minimum thresholds for significant energy and water consumption and set out the key indicators and the methodology to measure them.


### 2. the following indicative formula represents the objective criteria reflecting the factors listed in points (d) (i) to (iv) of article 4(2) , each used for defining the level of national-specific ambition in % (target) and having the same weight in the formula (0 ,25): ### 2. the following indicative formula represents the objective criteria reflecting the factors listed in points (d) (i) to (iva) of article 4(2) , each used for defining the level of national-specific ambition in % (target) and having the same weight in the formula (0 ,2):


### — direct emissions of the carbon dioxide from cogeneration production that is fuelled with fossil fuels , are less than 270 gco2 per 1 kwh of energy output from the combined generation (including heating/cooling , power and mechanical energy). ### — life cycle greenhouse gas emissions from cogeneration production that is fuelled with all fuels , are less than 100 gco2 e/ kwh of energy output from the combined generation (including heating/cooling , power and mechanical energy).


### — when a cogeneration unit is built or substantially refurbished , member states shall ensure that there is no increase in the use of fossil fuels other than natural gas in existing heat sources compared to the annual consumption averaged over the previous three calendar years of full operation before refurbishment , and that any new heat sources in that system do not use fossil fuels other than natural gas. ### — when a cogeneration unit is built or substantially refurbished , member states shall ensure that there is no increase in the use of fossil fuels in existing heat sources compared to the annual consumption averaged over the previous three calendar years of full operation before refurbishment , and that any new heat sources in that system do not use fossil fuels and shall ensure strict sustainability criteria for renewable energy in existing heat sources in accordance with directive 2018/2001/eu article 29(2) to (7).


### purchase , or make new rental agreements for , only buildings that comply at least with the minimum energy performance requirements referred to in article 4(1) of directive 2010/31/eu unless the purpose of the purchase is: ### purchase , or make new rental agreements for , only buildings that meet at least the highest level of energy performance for new buildings in accordance with [recast of directive 2010/31/eu as proposed by com(2021) 802] unless the purpose of the purchase is:


### minimum requirements for monitoring and publishing the energy performance of data centres ### minimum requirements for monitoring and publishing the energy and water performance of data centres


### the following minimum information shall be monitored and published as regards the energy performance of data centres referred to in article 11(10): ### the following minimum information shall be monitored and published as regards the energy and water performance of data centres referred to in article 11(10):


### information about the fuel mix used and the related annual greenhouse gas emissions , including for final users supplied by district heating or district cooling , and a description of the different taxes , levies and tariffs applied. member states may limit the scope of the requirement to provide information about greenhouse gas emissions to include only supplies from district heating systems with a total rated thermal input exceeding 20 mw; ### information about the fuel mix used and the related annual greenhouse gas emissions and on the energy performance of the system used , including for final users supplied by district heating or district cooling , and a description of the different taxes , levies and tariffs applied;


### assessment of waste heat utilization shall take into consideration current technologies. the assessment shall take into consideration the direct use of waste heat or its upgrading to higher temperature levels , or both. in case of waste heat recovery on-site , at least the use of heat exchangers , heat pumps , and heat to power technologies shall be assessed. in case of waste heat recovery off-site , at least industrial installations , agriculture sites and district heating networks shall be assessed as potential demand points. ### assessment of waste heat utilization shall take into consideration current technologies. primarily , the assessment shall take into consideration the direct use of waste heat at useful temperature levels. only where the direct use of waste heat is neither practicable nor technologically feasible its upgrading to higher temperature levels , or both shall be taken into consideration. in case of waste heat recovery on-site , at least the use of heat exchangers , heat pumps , and heat to power technologies shall be assessed. in case of waste heat recovery off-site , at least industrial installations , agriculture sites and district heating networks shall be assessed as potential demand points.


### (114) in the implementation of the energy efficiency target , the commission should monitor the impact of the relevant measures on directive 2003/87/ec establishing the union’s emissions trading scheme (ets) in order to maintain the incentives in the emissions trading system rewarding low carbon investments and preparing the ets sectors for the innovations needed in the future. it will need to monitor the impact on those industry sectors which are exposed to a significant risk of carbon leakage as determined in commission decision 2014/746/eu86 , in order to ensure that this directive promotes and does not impede the development of these sectors. ### (114) in the implementation of the energy efficiency target , the commission should monitor the impact of the relevant measures on directive 2003/87/ec establishing the union’s emissions trading scheme (ets) in order to maintain the incentives in the emissions trading system rewarding low carbon investments and preparing the ets sectors for the innovations needed in the future , as the energy efficiency first principle and the introduction of a union target for energy consumption undermine the underlying logic of the ets , thus possibly reducing its effectiveness. it will need to monitor the impact on those industry sectors which are exposed to a significant risk of carbon leakage as determined in commission decision 2014/746/eu86 , in order to ensure that this directive promotes and does not impede the development of these sectors.


### 1. notes that 2021 was the first implementation year of the 2021-2027 mff and that the legal bases of the new erasmus+ , creative europe and european solidarity corps programmes were formally adopted in may 2021; ### 1. notes that 2021 was the first implementation year of the 2021-2027 mff and that the legal bases of the new erasmus+ , creative europe and european solidarity corps programmes were formally adopted in may 2021; welcomes the various measures taken in those programmes in favour of inclusion as well as to support ukrainian refugees , especially young people;


### 1. notes that 2021 was the first implementation year of the 2021-2027 mff and that the legal bases of the new erasmus+ , creative europe and european solidarity corps programmes were formally adopted in may 2021; ### 1. notes that 2021 was the first implementation year of the 2021-2027 mff and that the legal bases of the new erasmus+ , creative europe and european solidarity corps programmes were formally adopted in may 2021;underlines the crucial role of the these programs in times of crisis at eu and global level giving long-term perspectives to their beneficiaries.


### 1. stresses that a gender equality perspective should be integrated and ensured into all policy areas , particularly in light of the multiple gendered impacts of various ongoing climate , energy and social crises; reiterates therefore its call for the implementation of gender budgeting at all stages of the budgetary process; ### 1. stresses that a gender equality perspective should be integrated and ensured into all policy areas , particularly in light of the multiple gendered impacts of various ongoing climate , energy and social crises , including the backlashes against gender equality and women’s rights , especially sexual and reproductive health and rights (srhr) , in several member states and worldwide; reiterates therefore its call for the implementation of gender budgeting at all stages of the budgetary process;


### 1. recalls its strong commitment to the fundamental principles enshrined in the treaty on european union (teu) and the treaty on the functioning of the european union (tfeu) , including sound financial management as set out in article 317 and the combating of fraud as set out in article 325; ### 1. recalls its strong commitment to the fundamental principles and values enshrined in the treaty on european union (teu) and the treaty on the functioning of the european union (tfeu) , including sound financial management as set out in article 317 and the combating of fraud and protecting the financial interest of the union as set out in article 325;


### 3. welcomes the position of gender equality and mainstreaming as one of the horizontal principles for union funds in the multiannual financial framework for 2021-2027 and in the recovery and resilience facility; ### 3. welcomes the position of gender equality and mainstreaming as one of the horizontal principles for union funds in the multiannual financial framework for 2021-2027 and in the recovery and resilience facility and calls for gender impact assessments , objectives and monitoring to be deployed as outlined in the eca report;


### 3. underlines the relevance of reporting on the performance of the union budget’s programmes for the discharge procedure; draws attention to the fact that the added value of the invested resources is closely linked to the results achieved and their contribution to improving the daily life of union citizens; ### 3. underlines the relevance of reporting on the performance of the union budget’s programmes for the discharge procedure; draws attention to the fact that the added value of the invested resources is closely linked to the results achieved and their contribution to improving the daily life of union citizens and the economic impact within the eu;


### 3. notes that in 2021 the parliament broadly agreed with the use of the ndici budgetary cushion for the political priorities pursued , particularly as regards the support to fight the pandemic; recalls that the financial package for refugees from syria cannot be considered as responding to unforeseen circumstances; insists that any funding from the emergency cushion for that purpose should be limited; ### 3. notes that in 2021 the parliament broadly agreed with the use of the ndici budgetary cushion for the political priorities pursued , particularly as regards the support to fight the pandemic; recalls that the financial package for refugees from syria remains a pressing need which could have been anticipated; insists that any funding from the emergency cushion should be primarily used for unforeseen circumstances; ensures sufficient resources for the funding of the financial package for refugees from syria;


### 4. notes with concern that , despite the fact that member states stepped up implementation of their national programmes in 2021 , for both the asylum , migration and integration fund (amif) and the internal security fund (isf) significant amounts remain undisbursed; deeply regrets that its previous calls for splitting the amif lines by priority has not been followed up; stresses that such splitting could help increase transparency and accountability in budget spending and therefore reiterates its call to do so; ### 4. notes with concern that , despite the fact that member states stepped up implementation of their national programmes in 2021 , for both the asylum , migration and integration fund (amif) and the internal security fund (isf) significant amounts remain undisbursed; calls on the commission to step up its efforts towards assisting member states in the effective implementation of their respective national programmes; regrets that its previous calls for splitting the amif lines by priority has not been followed up; stresses that such splitting could help increase transparency and accountability in budget spending;


### 4. welcomes the commission's work on a new classification to measure the gender impact of union spending; calls on the commission to ensure that this classification focuses on an accurate and comprehensive representation of the impact of programmes on gender equality; ### 4. welcomes the commission's work on a new classification to measure the gender impact of union spending; calls on the commission to ensure that this classification focuses on an accurate and comprehensive representation of the impact of programmes on gender equality; recalls that women and men should benefit equally from the recovery and resilience facility , in particular in the light of the union’s gender pay gap of 13%;


### 4. notes that in 2021 , dg environment's budget reached eur 534 million in commitment appropriations and eur 440 million in payment appropriations and that it had 492 members of staff; points out that the appropriations administered directly by dg environment had implementation rates above 99 % at year-end; ### 4. notes that in 2021 , dg environment's budget reached eur 534 million in commitment appropriations and eur 440 million in payment appropriations and regrets that despite the repeated calls of the parliament , according to the establishment plans of the commission only 397 permanent and temporary posts were foreseen as of 01/04/20211a; points out that the appropriations administered directly by dg environment had implementation rates above 99 % at year-end;


### 4. reiterates its deep concerns regarding the situation concerning the rule of law in a number of member states , which is deeply worrying in its own right and leads to serious losses for the union budget; underlines that union funds must not be used for anti-democratic activities or for strengthening authoritarianism; welcomes the first application of the conditionality mechanism in the case of hungary , procedure launched in november 2021 and concluded in december 2022 with the freezing of 55% of three cohesion policy programmes (around eur 6 ,35 billion); reiterates its strong conviction that member states must respect democracy and the rule of law in order to receive union funds and draws attention to the commission that the rule of law situation has also been deteriorating in other member states , calls therefore on the commission to trigger without delay the application of the conditionality mechanism whenever breaches of the principles of the rule of law are identified to be affecting or are in serious risk of affecting the sound financial management of the union budget or the protection of the financial interests of the union in a sufficiently direct way; moreover stresses that parliament , council and the commission need to closely co-operate together as allies; underlines its strong and repeated requests to the commission and executive agencies to ensure the protection of the union budget by making global and systematic use of digital and automated systems for reporting , monitoring and audit; ### 4. reiterates its deep concerns regarding the situation concerning the rule of law in a number of member states , which is deeply worrying in its own right and leads to serious losses for the union budget; underlines that union funds must not be used for anti-democratic activities or for strengthening authoritarianism; welcomes the first application of the conditionality mechanism in the case of hungary , procedure launched in november 2021 and concluded in december 2022 with the freezing of 55% of three cohesion policy programmes (around eur 6 ,35 billion); reiterates its strong conviction that member states must respect democracy and the rule of law in order to receive union funds and draws attention to the commission that the rule of law situation has also been deteriorating in other member states , calls therefore on the commission to trigger without delay the application of the conditionality mechanism whenever breaches of the principles of the rule of law are identified to be affecting or are in serious risk of affecting the sound financial management of the union budget or the protection of the financial interests of the union in a sufficiently direct way; moreover stresses the need for a strong cooperation between parliament , council and the commission; underlines its strong and repeated requests to the commission and executive agencies to ensure the protection of the union budget by making global and systematic use of digital and automated systems for reporting , monitoring and audit and by a common anticorruption rule and by making the interinstitutional transparency register [as1] mandatory for all eu institution even agencies;


### 4. reiterates its deep concerns regarding the situation concerning the rule of law in a number of member states , which is deeply worrying in its own right and leads to serious losses for the union budget; underlines that union funds must not be used for anti-democratic activities or for strengthening authoritarianism; welcomes the first application of the conditionality mechanism in the case of hungary , procedure launched in november 2021 and concluded in december 2022 with the freezing of 55% of three cohesion policy programmes (around eur 6 ,35 billion); reiterates its strong conviction that member states must respect democracy and the rule of law in order to receive union funds and draws attention to the commission that the rule of law situation has also been deteriorating in other member states , calls therefore on the commission to trigger without delay the application of the conditionality mechanism whenever breaches of the principles of the rule of law are identified to be affecting or are in serious risk of affecting the sound financial management of the union budget or the protection of the financial interests of the union in a sufficiently direct way; moreover stresses that parliament , council and the commission need to closely co-operate together as allies; underlines its strong and repeated requests to the commission and executive agencies to ensure the protection of the union budget by making global and systematic use of digital and automated systems for reporting , monitoring and audit; ### 4. reiterates its deep concerns regarding the situation concerning the rule of law in a number of member states , which is deeply worrying in its own right and leads to serious losses for the union budget; underlines that union funds must not be used for anti-democratic activities or for strengthening authoritarianism; welcomes the first application of the conditionality mechanism in the case of hungary , procedure launched in november 2021 and concluded in december 2022 with the freezing of 55% of three cohesion policy programmes (around eur 6 ,35 billion) , although the facts would have justified the freezing of 100%; reiterates its strong conviction that member states must respect democracy and the rule of law in order to receive union funds and draws attention to the commission that the rule of law situation has also been deteriorating in other member states , calls therefore on the commission to trigger without delay the application of the conditionality mechanism whenever breaches of the principles of the rule of law are identified to be affecting or are in serious risk of affecting the sound financial management of the union budget or the protection of the financial interests of the union in a sufficiently direct way; moreover stresses that parliament , council and the commission need to closely co-operate together while reinforcing the institutional checks and balances ; underlines its strong and repeated requests to the commission and executive agencies to ensure the protection of the union budget by making global and systematic use of digital and automated systems for reporting , monitoring and audit;


### 5. notes with concern that the estimated overall level of error in subheading 2a ‘economic , social and territorial cohesion’ stood at 4.1% in 2021; this figure is still largely above the 2 % materiality threshold; ### 5. notes with concern that the estimated overall level of error in subheading 2a ‘economic , social and territorial cohesion’ stood at 4.1% in 2021; underlines that despite a slight decrease this figure is still largely above the 2 % materiality threshold; recognises that the majority of spending in this area is deemed high-risk expenditure as mainly reimbursement-based and often subject to complex rules; notes that the most common errors under the cohesion heading were ineligible projects and infringements of internal market rules , in particular non-compliance with public procurement and state aid rules;


### 5. recognises the critical role performed by unrwa in providing palestine refugees with vital services; commends the results of the study on palestinian schoolbooks performed by the georg eckert institute , confirming that they adhere to unesco standards and adopt criteria that are prominent in international education discourse. ### 5. recognises the critical role performed by unrwa in providing palestine refugees with vital services;


### 5. recognises the critical role performed by unrwa in providing palestine refugees with vital services; commends the results of the study on palestinian schoolbooks performed by the georg eckert institute , confirming that they adhere to unesco standards and adopt criteria that are prominent in international education discourse. ### 5. recognises the critical role performed by unrwa in providing palestine refugees with vital services; notes the results of the study on palestinian schoolbooks performed by the georg eckert institute , confirming that they adhere to unesco standards and adopt criteria that are prominent in international education discourse , but , however , also display an antagonism towards israel.


### 5. regrets the continued great difficulties faced by small local ngos in accessing union funding because of the highly demanding procedures involved; invites the commission to fully use existing flexibilities , without taking unreasonable fiduciary risks , and to propose necessary changes to rules. ### 5. regrets the continued great difficulties faced by small local ngos in accessing union funding because of the highly demanding procedures involved; invites the commission to fully use existing flexibilities , as well as the new flexibilities that the ongoing revision of the financial regulation may open , without taking unreasonable fiduciary risks , and to propose necessary changes to rules.


### 6. underlines that the funding of the ten-t network revision shall well reflect and further focus on the extension of connection towards the eastern neighbourhood; in this regard insists to not further delay the acceptation of bulgaria and romania to the schengen area to ensure seamless transport connection to the east; ### 6. underlines that the funding of the ten-t network revision shall well reflect and further focus on the extension of connection towards ukraine and moldova to ensure the connectivity of countries and regions impacted by russia’s war of agression; in this regard insists to not further delay the acceptation of bulgaria and romania to the schengen area to ensure seamless transport connection to the east;


### 6. encourages dg connect to implement as soon as possible the european court of auditors’s open recommendation to adopt a media literacy strategy with clear indicators to systematically measure the impact of literacy actions; ### 6. encourages dg connect to implement as soon as possible the european court of auditors’s open recommendation to adopt a media literacy strategy with clear indicators to systematically measure the impact of literacy actions and underlines the need to continue the fight against disinformation;


### 6. stresses the need to enlarge the areas where the edes is used beyond direct management and requests the commission to use it for all union funds including funds under shared management: notes that , the edes has to be used systematically to ensure that companies and beneficial owners who have been convicted in relation to fraud , corruption or other serious economic criminal activities cannot benefit from union funds; stresses the need to harmonise the indicators in arachne with the exclusion grounds of edes to ensure that excluded economic operators are also visible in arachne; calls for maximum interoperability between arachne , edes and other software to reduce the need to insert information items into various it systems multiple times and keep the administrative burden as low as possible; believes that not more but better targeted control systems are needed , including the use of new technologies; ### 6. stresses the need to enlarge the areas where the edes is used beyond direct management and requests the commission to use it for all union funds including funds under shared management: notes that , the edes has to be used systematically to ensure that companies and beneficial owners who have been convicted in relation to fraud , corruption or other serious economic criminal activities cannot benefit from union funds; stresses the need to harmonise the indicators in arachne with the exclusion grounds of edes to ensure that excluded economic operators are also visible in arachne; calls for maximum interoperability between arachne , edes and other software to reduce the need to insert information items into various it systems multiple times and keep the administrative burden as low as possible; believes that not more but better targeted control systems are needed , including the use of new technologies in order to fight fraud , corruption or other serious economic criminal activities that cannot benefit from union funds;


### 7. notes the low amount of payment appropriations of 2 million of military mobility which operates with regrettable low financial envelope; ### 7. recalls the reduction of the budget of the military mobility from 5.9 billion euros to 1.69 billion euros , as in 2020; calls for a rapid and substantial increase of the budget allocation for military mobility in order to adapt the ten-t network to the new geopolitical landscape and improve dual civil and defence use across the union;


### 7. is worried about the fact that for 2021 financial year , the court of auditors (the “court”) concluded that the weaknesses detected in some audit authorities’ sampling methods have limited the reliance that can be placed on that work; ### 7. recalls the crucial role of audit authorities in the member states in the assurance and control framework in the cohesion policy area; is worried about the fact that for 2021 financial year , the court of auditors (the “court”) concluded that the weaknesses detected in some audit authorities’ sampling methods have limited the reliance that can be placed on that work; welcomes the commission’s and audit authorities’ joint efforts resulting in a ‘good practice note’ for the documentation of audit authorities’ work as a first step to improvement;


### 7. reiterates the imperative need of a single mandatory integrated and interoperable information and monitoring system provided by the commission , allowing for the electronic recording and storage of data on the recipients of union funding , including their beneficial owners and allowing for the availability of this information for data-mining and risk-scoring purposes; underlines that it is essential to get a clear overview of the distribution and potential concentration of union funds disbursed , including through a functionality that allows for the aggregation of these funds; underlines that this would reduce the bureaucratic burden on the financial actors , on controllers and auditors , as well as on the recipients of union funds , and should facilitate risk assessment for the purposes of selection , award , financial management , monitoring , investigation , control and audit and would also contribute to effective prevention , detection , correction and follow-up of fraud , corruption , conflicts of interest , double funding and other irregularities; ### 7. reiterates the imperative need of a single mandatory integrated and interoperable information and monitoring system provided by the commission , allowing for the electronic recording and storage of data on the recipients of union funding , including their beneficial owners and allowing for the availability of this information for data-mining and risk-scoring purposes; underlines that it is essential to get a clear overview of the distribution and potential concentration of union funds disbursed , including through a functionality that allows for the aggregation of these funds; underlines that this would reduce the bureaucratic burden on the financial actors , on controllers and auditors , as well as on the recipients of union funds , and should facilitate risk assessment for the purposes of selection , award , financial management , monitoring , investigation , control and audit and would also contribute to effective prevention , detection , correction and follow-up of fraud , corruption , conflicts of interest , double funding and other irregularities; notes that this digitalisation is overdue and indispensable given the cross-border nature of misuse of funds , fraud , misappropriations , conflicts of interests , double-funding and other systemic problems; underlines that this single datamining tool should be easily searchable and available for olaf , eppo and the commission , in order to enhance the protection of the union budget and next generation eu against irregularities , fraud and conflicts of interests;


### 2. is satisfied with the work carried out by the five decentralised agencies which are under its remit , which carry out technical , scientific or managerial tasks that help the union institutions elaborate and implement policies in the area of environment , climate action , public health and food safety , as well as with the way in which those agencies' budgets are implemented; stresses that , given the scale of current and upcoming challenges , sufficient funding must be guaranteed for the agencies and the commission directorates-general ('dg') working in the areas of environment , climate action , public health and food safety; ### 2. is satisfied with the work carried out by the five decentralised agencies which are under its remit , which carry out technical , scientific or managerial tasks that help the union institutions elaborate and implement policies in the area of environment , climate action , public health and food safety , as well as with the way in which those agencies' budgets are implemented; stresses that , given the scale of current and upcoming challenges , sufficient funding and more human resources must be guaranteed for the agencies and the commission directorates-general ('dg') working in the areas of environment , climate action , public health and food safety , and specifically the dg for the environment;


### 8. notes the progress made regarding personal data protection for beneficiaries of and participants in erasmus+ and the european solidarity corps; ### 8. notes the progress made regarding personal data protection for beneficiaries of and participants in erasmus+ and the european solidarity corps , however noting the need to further reduce bureaucracy in project implementation;


### 8. reiterates the need to better balance the further simplification of rules and procedures with better controls over the most repeated areas of irregular spending , develop training sessions and practical information for applicants , in particular new applicants , and improve the assistance and guidelines for smes , spin-offs , start-ups , administration and payment agencies and all other relevant stakeholders; ### 8. reiterates the need to better balance the further simplification of rules and procedures with better controls over the most repeated areas of irregular spending , develop mandatory training sessions and practical information for applicants , in particular new applicants , and improve the assistance and guidelines for smes , spin-offs , start-ups , administration and payment agencies and all other relevant stakeholders;


### 9. notes that , in 2021 , nearly eur 14.6 billion have been paid to the 2014-2020 esf programmes as well as nearly eur 320 million for react-eu , lifting the absorption rate to 61% (total payments made compared to allocation , including react-eu); ### 9. recalls the vital importance of the esf+ as the eu's main instrument for investing in people , thus providing an important contribution to the eu’s employment , social , education and skills policies , including structural reforms in these areas; notes that , in 2021 , nearly eur 14.6 billion have been paid to the 2014-2020 esf programmes as well as nearly eur 320 million for react-eu , lifting the absorption rate to 61% (total payments made compared to allocation , including react-eu);


### 11. reiterates the need to step up the efforts in the fight against fraud both at union and member state level , in close cooperation with the eppo and olaf; appreciates the remarkable efforts and stresses the role of the eppo in the investigation and prosecution of fraud and other criminal offences affecting the financial interests of the union; highlights the importance of the eppo’s full independence and impartiality for the effective exercise of its functions; recalls the importance of providing the eppo and olaf with sufficient financial and human resources; ### 11. reiterates the need to step up the efforts in the fight against fraud both at union and member state level , in close cooperation with the eppo and olaf; appreciates the remarkable efforts and stresses the role of the eppo in the investigation and prosecution of fraud and other criminal offences affecting the financial interests of the union; highlights the importance of the eppo’s full independence and impartiality for the effective exercise of its functions; recalls the importance of providing the eppo and olaf with sufficient financial and human resources; invites the commission to urgently take action on the requests made by the eppo on its budgetary implementation , so that the eppo can become a fully effective prosecution office;


### 12. underlines the increasing need to ensure the transparency of ngos and of their funding , as they are important actors in the implementation of the union budget , especially in the area of external action; demands the commission to re-evaluate its identification of entities as ngos , improving the reliability of information (making sure to have them registered as lobbyists , having clearly established whether they stand for the topics they claim they represent , and having insight into their financing); demands the disclosure of their financing be it private (e.g. ngos financed by the industrial actors) or public; recalls that as regards public funding , the union basic acts regulate how transparency and visibility in this regard need to be handled , therefore reminds the commission about the responsibility it has to check the compliance with rules and procedures , especially rules and procedures on sub-granting to ngos; moreover , demands that the commission provides the discharge authority with clear information about the total amount of union funds implemented by ngos; ### 12. underlines the increasing need to ensure the transparency of ngos and of their funding , as they are important actors in the implementation of the union budget , especially in the area of external action; is concerned by the funding of projects carried out by or involving ngos with links to radical religious and political organisations , such as the muslim brotherhood; urges the commission to set up ex ante mechanisms clearly identifying ngos operating on eu territory and abroad that have acknowledged ties to religious fundamentalist networks and push forward an agenda that is undermining eu values , such as the freedom of thought , the freedom of speech and equality between men and women , under the disguise of for instance promoting inclusion , fighting discrimination and providing humanitarian assistance; demands the commission to re-evaluate its identification of entities as ngos , improving the reliability of information (making sure to have them registered as lobbyists , having clearly established whether they stand for the topics they claim they represent , and having insight into their financing); demands the disclosure of their financing be it private (e.g. ngos financed by the industrial actors) or public; recalls that as regards public funding , the union basic acts regulate how transparency and visibility in this regard need to be handled , therefore reminds the commission about the responsibility it has to check the compliance with rules and procedures , especially rules and procedures on sub-granting to ngos; moreover , demands that the commission provides the discharge authority with clear information about the total amount of union funds implemented by ngos;


### 19. expresses concern about the limited number of cross-border projects under the rrf , which calls into question the union added value of this instrument; ### 19. expresses concern about the limited number of cross-border projects under the rrf;


### 10. is concerned about the increasing number and complexity of the commission’s quasi-legal instruments such as opinions , recommendations , communications , non-legislative resolutions , notices , guidance documents and statements of administrative priorities; calls on the commission to simplify and streamline these instruments; ### 10. is concerned about the increasing number and complexity of the commission’s quasi-legal instruments such as opinions , recommendations , communications , non-legislative resolutions , notices , guidance documents and statements of administrative priorities; calls on the commission to simplify and streamline these instruments; recalls the refit programme to simplify eu rules and reduce unnecessary burdens , while achieving the benefits of legislation (refit programme) and by introducing the ‘one in , one out’ approach. asks for the systematic application by the commission of the principle that means that newly introduced burdens are offset by removing equivalent burdens in the same policy area;