Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on the accounting of greenhouse gas emissions of transport services
Date: 2023-07-11
Institutions: Directorate-General for Mobility and Transport, European Commission
Subjects: carriage of goods, carriage of passengers, disclosure of information, environmental monitoring, environmental standard, exchange of information, greenhouse gas, pollution control measures, reduction of gas emissions

EN 

  EN 

   EUROPEAN COMMISSION  Strasbourg, 11.7.2023  COM(2023) 441 final 2023/0266 (COD)  Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on the accounting of greenhouse gas emissions of transport services (Text with EEA relevance) {SEC(2023) 441 final} - {SWD(2023) 440 final} - {SWD(2023) 441 final} - {SWD(2023) 442 final}  
 
 

Reasons for and objectives of the proposal 

EXPLANATORY MEMORANDUM 

Greenhouse-gas  emissions  accounting  is  a  measure  used  in  various  economic  sectors  to 
generate greenhouse gas emissions data from specific activities of businesses and individuals. 
In the transport sector, transparent information on emissions of transport services empowers 
customers  to  make  well-informed  choices  and  influences  business  decisions  of  entities 
organising  and  providing  these  services  on  the  market.  Making  reliable  data  on  emissions 
towards 
available  can  encourage  sustainability, 
sustainable  transport  options.  The  benefits  and  added  value  of  emissions  accounting  are 
demonstrated by the results of existing emissions monitoring and reporting schemes in the EU 
and beyond1.  

innovation  and  behavioural  change 

Unlocking the potential of greenhouse gas emissions accounting in transport requires that the 
underlying calculations are comparable and accurate, addressing the specific characteristics of 
a  particular  transport  service.  Therefore,  emissions  should  be  quantified  based  on  a 
scientifically sound, detailed and harmonised methodological approach. 

However, there is currently no universally accepted framework for greenhouse gas emissions 
accounting  of  transport  services2.  To  quantify  those  emissions,  transport  stakeholders  can 
choose  among  different  standards,  methodologies,  calculation  tools  and  multiple  emissions 
default values databases and datasets. This often leads to a significant discrepancy in results 
that  compromises  the  comparability  of  greenhouse  gas  emission  figures  on  the  market,  and 
provides inaccurate and misleading information on a transport service’s performance. It also 
risks  selecting  an  emissions  calculation  method  and  default  data  based  on  what  is  more 
beneficial  for  an  individual  entity.  This  creates  conditions  for  greenwashing3,  and  can  give 
wrong incentives to users. The lack of a standard framework is generally recognised and has 
resulted in  several  attempts  by industry or national  governments4  to  produce  one. However, 
none of these efforts have led to harmonising greenhouse gas emissions accounting methods 
or consistently using greenhouse gas data at Union level.  

The transport sector also sees the lack of reliable and comparable information on greenhouse 
gas  emissions  of  transport  services  as  an  issue.  80%  of  respondents  to  the  open  public 
consultation  recognised  the  prevalence  of  this  problem  and  considered  it  significant  or  very 
significant. Similar views were noted when analysing the responses to this initiative’s call for 
evidence, its targeted stakeholder survey and discussions at the workshop.  

1 
2 

3 

4 

In the freight sector for instance, the EU-based Lean and Green and the US SmartWay programmes. 
Harmonised statistics and environmental accounts on greenhouse gas emissions of all economic sectors, 
including transport are produced by the Member States and reported to the Commission under Regulation 
(EU)  No  691/2011  of  the  European  Parliament  and  of  the  Council  of  6  July  2011  on  European 
environmental  economic  accounts  (OJ  L  192,  22.7.2011,  p.  1–16).  Those  data  are  available  at  national 
level,  with  a  breakdown  by  the  NACE  Rev.  2  classification  of  economic  activities,  thus  not  addressing 
appropriate granularity of data to mitigate the problem stipulated above. 
Greenwashing  is  the  practice  of  companies  to  give  a  false  positive  impression  of  their  environmental 
impacts or benefits. 
The  first  transport-service  specific  standard  was  introduced  in  2012  by  the  European  Committee  for 
Standardisation  (CEN).  CEN  EN  16258:2012  sets  out  a  common  methodology  for  the  calculation  and 
declaration  of  energy  consumption  and  greenhouse  gas  emissions  related  to  any  transport  service.  EN 
16258:2012  significantly  contributed  to  harmonising  emissions  accounting  processes  in  transport. 
However, it was considered not precise enough to provide fully comparable and consistent emissions data 
on  different  transport  services.  Other  examples  of  initiatives  to  harmonise  greenhouse  gas  emissions 
accounting of transport services include  Article L. 1431-3 of the French Transport Code and the Global 
Logistics Emissions Council framework. 

EN 

1 

  EN 

                                                 
In addition, despite the growing interest of transport stakeholders in greenhouse gas transport 
performance  data,  the  overall  uptake  of  greenhouse  gas  emissions  accounting  of  transport 
services  is  still  very  limited.  Transport  service  users  do  not  usually  obtain  accurate 
information  on  the  performance  of  transport  services,  and  transport  service  organisers, 
including  operators,  do  not  systematically  calculate  their  greenhouse  gas  emissions. 
Furthermore,  the  majority  of  those  who  calculate  emissions  tend  to  do  so  at  company  or 
vehicle level and are unable to generate data on the greenhouse gas emissions of a transport 
service5.  However,  only  the  latter  type  of  information  is  relevant  to  effectively  support  and 
influence transport service users’ decisions. It is estimated that almost 600,000 entities in the 
EU transport sector measure their greenhouse gas emissions (2020), but only 21,660 of these 
do it at the disaggregated level needed to produce greenhouse gas emissions data of transport 
services.  This  is  only  1.2%  of  approximately  1.8  million  entities  performing  transport 
operations on their own6. The low uptake of greenhouse gas emissions accounting is mainly 
observed  among  micro-,  small-  and  medium-sized  enterprises  (SMEs)7,  which  represent  the 
vast majority of entities operating in the EU transport market.  

The  low  uptake  of  greenhouse  gas  emissions  accounting  of  transport  services  was  also 
highlighted as a problem in different consultation activities. In the open public consultation, 
45  out  of  56  organisations  (80%),  61  out  of  70  individuals  (87%),  and  60  out  of  65  online 
customers  (92%)  stated  they  are  not  given  enough  information  when  planning/organising  a 
journey,  shipment  or  choosing  the  delivery  of  a  package.  In  addition,  26  out  of  31  (84%) 
respondents to the targeted survey considered current level of uptake as low or very low. On 
greenhouse  gas  emissions  accounting,  the  targeted  survey  showed  that  78%  of  respondents 
(29 out of 37) already measure their emissions in some way, but only 35% (9 out of 26) of 
those  that  measure  do  it  at  transport  service  level.  However,  this  finding  may  not  be  fully 
representative of all entities concerned, as the real number of companies calculating transport 
services greenhouse gas emissions appears to be significantly lower.  

The EU has recognised the need for a harmonised methodological framework for accounting 
emissions  of  transport  services.  Between  2011  and  2019,  there  were  two  consecutive  EU-
funded  projects  –  Carbon  Footprint  of  Freight  Transport  (COFRET)8,  under  the  seventh 
framework  programme  (FP7),  and  Logistics  Emissions  Accounting  &  Reduction  Network 
(LEARN)9 under Horizon 2020. These projects addressed calculating, reporting and verifying 
greenhouse  gas  emissions  from  transport  services,  with  the  aim  to  develop  a  global 
methodology.  Such  efforts  supported  setting  up  and  developing  an  industry-led  Global 
Logistics Emissions Council10 framework, and put in place a coordinated action to draw up a 
comprehensive  and  tailor-made  International  Organization  for  Standardization  (ISO)11 
standard.  ISO  published  this  new  standard  ISO  14083:2023  in March  2023.  Subsequently, 
CEN transposed it as an equivalent European standard EN ISO 14083:2023.  

5 

6 
7 

8 
9 
10 
11 

To  generate  accurate  data  on  the  greenhouse  gas  performance  of  a  transport  service  (especially  in  the 
multimodal transport chain), the emissions of each individual transport chain element (leg of transport) 
must be calculated. This level of calculation requires specific data and is more complex and costly for an 
individual organisation.  
In total approximately 1.8 million)Ecorys and CE Delft (2023), Impact assessment support study 
Commission Recommendation 2003/361/EC of 6 May 2003 concerning the definition of micro, small and 
medium-sized enterprises (OJ L 124, 20.5.2003, p. 36) 
https://cordis.europa.eu/project/id/265879  
https://learnproject.net/  
Smart Freight Centre 
https://www.iso.org/home.html  

EN 

2 

  EN 

                                                 
This initiative aims to  overcome the barriers that prevent harmonising the measurement and 
calculation of greenhouse gas emissions and facilitate its uptake in the transport sector. It sets 
out  a  common  regulatory  framework  for  greenhouse  gas  emissions  accounting  of  transport 
services  across  the  entire  multimodal  transport  chain,  thus  creating  a  level  playing  field 
between modes, segments, and the Union’s national networks. The increased transparency on 
the  performance  of  various  services  should  lead  to  incentives  for  market  players  to  reduce 
greenhouse gas emissions and make transport more efficient and sustainable.  

This Regulation does not make greenhouse gas emissions reporting mandatory. It is designed 
to  support  other,  specific  measures  taken  by  industry  and  public  authorities  to  facilitate  the 
green transition. These measures include establishing greenhouse gas transparency clauses in 
transport contracts, providing information on greenhouse gas emissions of a given service to 
passengers,  or  setting  climate-related  criteria  for  green  procurement  procedures  and  green 
transport programmes. They may be implemented through separate, individual arrangements, 
in particular in authority-to-business and business-to-business perspective, however they must 
always  comply  with  the  specific  rules  on  calculating,  substantiating  and  communicating 
greenhouse gas emissions of transport services as laid down in this initiative. 

At  this  point  it  should  also  be  noted  that  although  this  Regulation  addresses  well-to-wheel 
greenhouse gas emissions stemming from both vehicle use and vehicle energy provision12, the 
transport  sector  does  create  other  adverse  effects.  This  includes  air  pollutant  and  noise 
emissions  and  subsequent  health  and  environmental  impact.  These  consequences  are  out  of 
scope of the proposed initiative. 

To  properly  address  its  objectives,  the  initiative  has  been  structured  into  seven  main  policy 
areas, which are described below:  

– 

Methodology  –  establishing  a  common  reference  methodology  ensuring  that 
calculating  greenhouse  gas  emissions  of  transport  services  is  performed  in  a 
standardised way across the entire transport sector.  

The reference  methodology  is  a key  part of the  initiative and therefore  was  given particular 
attention in the preparatory work. A number of approaches were analysed, diverging in terms 
of  the  scope  and  method  of  greenhouse  gas  emission  calculation  and  the  allocation  of 
emissions to transport services. As a result, the new ISO standard 14083:202313 was chosen as 
being  the  most  relevant  and  proportionate  in  achieving  the  stated  objectives  at  this  point  in 
time.  ISO  14083:2023  is  a  step  forward  towards  laying  down  a  common  set  of  rules  and 
greenhouse  gas  emissions  calculation  principles  for  transport  operations,  where  the 
quantification is carried out well-to-wheel. Since this standard is recognised worldwide, it can 
be used to generate data on greenhouse gas emissions for international transport chains, thus 
creating the opportunity for global alignment.  

On the other hand, the Regulation should account of the potential future development of the 
standard  and  be  able  to  address  flexibility  that  is  embedded  in  its  certain  components. 
Therefore,  future  revisions  and  amendments  to  the  standard  should  be  closely  monitored, 
scrutinised  and,  in  justified  cases,  excluded  from  the  scope  of  this  initiative,  to  ensure  the 
consistency  of  the  reference  methodology  with  the  objectives  of  this  Regulation  and  other 
applicable  Union  law.  Furthermore,  the  need  for  additional  adjustments  and  clarifications 
should  be  considered,  especially  if  using  this  standard  creates  a  risk  of  undue  imbalances 

12 
13 

For the purpose of this Regulation, well-to-wheel concept applies to all transport modes. 
For the purpose of this Regulation the European version of this standard (EN ISO 14083:2023) was taken 
as the reference methodology 

EN 

3 

  EN 

                                                 
resulting  from  the  calculation  of  greenhouse  gas  emissions  of  transport  services  in  specific 
transport segments.   

– 

Input data and sources – providing a harmonised approach to input data, by creating 
incentives  to  use  primary  data,  permitting  modelled  data,  increasing  the  reliability, 
accessibility  and  appropriateness  of  default  values,  and  mitigating  discrepancies 
between national, regional and sectoral datasets.  

Without a common approach to input data, greenhouse gas emissions calculation results will 
continue  to  be  inconsistent  and  incomparable  even  when  using  the  same  reference 
methodology.  This  issue  featured  prominently  across  all  stakeholder  consultation  activities. 
Different  types of input data, including primary  and secondary data, are  required or used to 
calculate greenhouse gas emissions of transport services. Using primary data leads to the most 
reliable  calculation  results.  However,  these  data  type  are  often  unavailable  or  prohibitively 
expensive for certain stakeholders, especially SMEs, so using secondary data should also be 
considered. To ensure comparable and accurate greenhouse gas emissions calculation outputs, 
the  use  of  primary  data  should  therefore  be  recognised  and  prioritised,  and  secondary  data 
should be based on credible estimations and scientifically proven and reliable databases and 
datasets. The secondary data may be determined using default values or models.  

Using default values should result in accurate and reliable information on the greenhouse gas 
emissions  of  a  specific  transport  service.  Therefore,  these  values  should  be  developed  in  a 
neutral and objective manner, and come from trusted sources. Default values are derived from 
literature and other publications, and include greenhouse gas emission intensity values and the 
greenhouse  gas  emission  factors  (depending  on  the  source  referred  also  as  energy  or  fuel 
emission factors).  

Default  values  for  greenhouse  gas  emission  intensity  relate  specified  transport  performance 
(activity)  data  with  greenhouse  gas  emissions,  and  are  used  to  generate  information  on 
emissions of a certain transport service. These values should therefore be based on parameters 
that  closely  resemble  those  of  a  particular  service.  To  ensure  comparable  emissions 
calculation results, a core EU database of these values should be created. However given their 
high sectorial, national and regional specificity, other relevant databases and datasets run by 
third  parties  should  also  be  allowed,  on  the  condition  that  they  undergo  a  specific  quality 
check at EU level.  

Greenhouse  gas  emission  factors  relate  the  amount  of  energy  used  when  performing  an 
operation  to  well-to-wheel  greenhouse  gas  emissions.  These  factors  are  necessary  inputs  in 
calculating the well-to-wheel greenhouse gas emission intensity of a given transport service. 
Determining  greenhouse  gas  emission  factors  based  on  a  uniform  methodology  and  trusted 
sources  results  in  acceptable  levels  of  variability.  Therefore,  a  central  EU  database  of 
greenhouse gas emission factors should be developed, taking due account of relevant Union’s 
regulatory  initiatives  and  other  reliable  sources,  including  revised  Renewable  Energy 
Directive  (REDII)14  (once  adopted),  and  a  dedicated  topic  of  the  Horizon  Europe 
programme15. 

14 

15 

Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending 
Directive (EU) 2018/2001 of the European Parliament and of the Council, Regulation (EU) 2018/1999 of 
the European Parliament and of the Council  and Directive 98/70/EC of the European Parliament and of 
the Council as regards the promotion of energy from renewable sources, and repealing Council Directive 
(EU) 2015/652; COM(2021) 557 final 
Funding & tenders (europa.eu) 

EN 

4 

  EN 

                                                 
 
A neutral and competent EU body should develop and maintain the EU databases of default 
greenhouse  gas  emission  intensity  values  and  greenhouse  gas  emission  factors.  This  body 
should also carry out technical quality checks of third-party external databases and datasets. 
The European Environmental Agency (EEA) is considered to be the most appropriate body to 
provide the necessary assistance in implementing this part of the Regulation properly. Where 
relevant,  the  Agency’s  work  may  rely  on  contribution  from  and  be  supported  by  other 
sectorial  EU  bodies,  such  as  the  European  Aviation  Safety  Agency  (EASA)  that  will  be 
entrusted  in  implementing  the  environmental  label  for  flights  in  the  context  of  ReFuelEU 
Aviation initiative16.  

Modelled  data  combine  primary  data  with  certain  greenhouse  gas  emission-relevant 
parameters  for  a  specific  transport  or  hub  operation.  These  parameters  should  be 
representative, accurate, and strictly based on the reference methodology’s requirements. This 
will  result  in  the  best  possible  view  of  the  actual  greenhouse  gas  emissions  of  a  transport 
service.  

– 

Applicability  –  determining  the  right  policy  instrument  (from  mandatory  to 
voluntary) to effectively apply the initiative on the Union market.  

Weighing the effectiveness  of the instrument  against the possible administrative burden and 
costs for the transport sector, a binding opt-in approach emerged as the most appropriate one. 
It imposes the requirement to use the common framework only when  an entity providing or 
organising a transport service chooses or is mandated by other means17 to both calculate and 
disclose  greenhouse  gas  emissions  data  for  this  service.  This  approach  is  of  particular 
relevance for SMEs that represent the vast majority of companies in the transport sector, and 
very often do not  have  enough  capacity  to  measure and calculate  greenhouse  gas  emissions 
from their transport activities. However, this approach guarantees the regulatory predictability 
and level playing field for greenhouse gas emissions accounting among those who publish or 
share  emissions  information.  Over  time  this  should  result  in  a  gradual  market  push  towards 
the increased uptake of the framework by the transport sector.  

– 

Greenhouse gas emissions output data and transparency – setting appropriate metrics 
for  generating  and  sharing  the  greenhouse  gas  emissions  data,  and  laying  down 
common  rules  on  the  communication  and  transparency  of  emissions  accounting 
results.  

Harmonised metrics for emissions output data are necessary to ensure consistent measurement 
units  when  disclosing  data  on  greenhouse  gas  emissions  of  transport  services  between  all 
parties in the transport chain and beyond. Common metrics enable clear communication from 
data  providers  and  an  accurate  understanding  by  data  recipients.  This  is  vital  for  correctly 
comparing  greenhouse  gas  emissions  data  on  the  market  and  supporting  transport  users’ 
choices. Furthermore, entities calculating and disclosing greenhouse gas emissions data need 
to  establish  and  maintain  evidence  of  the  calculations  carried  out.  Such  evidence  should  be 
made available upon  the  request  of  a  competent  authority  or  any other third party based on 
separate, individual arrangements, such as those stemming from specific legal requirements or 
business-to-business  contractual  clauses.  These  provisions  are  primarily  intended  to  ensure 
trust in the reliability and accuracy of the disclosed data.  

16 

17 

Proposal  for  a  REGULATION  OF  THE  EUROPEAN  PARLIAMENT  AND  OF  THE  COUNCIL  on 
ensuring a level playing field for sustainable air transport; COM(2021) 561 final 
For instance, by other EU or national legislation or through contractual relations. 

EN 

5 

  EN 

                                                 
– 

Implementation  support  –  providing  for  a  harmonised  implementation  of  this 
initiative in different transport segments.  

Implementation support ensures that the Regulation’s rules are interpreted and applied in the 
same way by bodies operating in different segments of the transport chain across the EU. It 
includes,  in  particular,  general  guidelines  clarifying  and  explaining  certain  parts  of  the 
initiative to the different stakeholders. This will help them implement the rules in their usual 
business  practices.  This  can  include  guidance  on  data  requirements,  data  management  and 
sharing, emissions calculation processes and verifying conformity. The Commission reserves 
its exclusive right to draw up these general guidelines based on its assessment of the transport 
sector’s needs and the added value that this guidance would bring to the market. 

– 

Conformity – ensuring a common, proportionate and reliable verification system for 
the  data  on  greenhouse  gas  emissions  of  transport  services  and  for  the  underlying 
calculation processes. 

A verification system for the GHG emissions data and the underlying calculation processes is 
another  need  that  was  strongly  voiced  during  the  stakeholder  consultations.  The  impact 
assessment has confirmed this need and shown that  a properly  designed  verification system 
may  substantially  increase  the  trust  of  the  transport  sector  in  the  GHG  emissions  data  and 
improve  the  uptake  of  GHG  emissions  accounting  in  general.  However,  the  requirements 
associated with verification processes often lead to additional costs and administrative burden 
for the sector. Therefore, attention needs to be paid not to produce more red tape that would 
counterproductively prevent the use of the common framework for accounting greenhouse gas 
emissions in wider business practices. This is the reason why this proposal only requires large 
entities  to  verify  their  compliance  with  the  rules  set  out  in  this  Regulation,  while  allowing 
SMEs to use the verification voluntarily. 

– 

Complementary measures – developing and using technical calculation tools 

The availability of technical calculation tools (such as web applications, models and software) 
is a useful enabler to facilitate the uptake of the common emissions accounting methodology 
in the transport sector. External commercial and non-commercial calculation tools offered for 
the broader use on the market can effectively support this initiative’s purpose. They provide 
suitable features for automatically calculating emissions and offer enough flexibility for quick 
adjustments  to  calculation  formulas  and  data  if  required.  The  use  of  these  tools  must, 
however, ensure compliance with requirements set out in this Regulation, especially regarding 
the use of the common reference methodology, modelling parameters and the appropriate set 
of  default  values.  Therefore,  the  use  of  external  calculation  tools  should be  allowed,  on  the 
condition that these are formally certified. 

 

Consistency with existing policy provisions in the policy area 

Transport18  accounted  for  26%  of  all  EU  greenhouse  gas  emissions  in  2020,  with  road 
transport alone representing around 20% of the total19. Therefore, this initiative has to be seen 
in the context of the European Green Deal20, and the European Climate Law21, which set out 
the steps towards climate neutrality by 2050.  

18 
19 
20 

Including international aviation and maritime transport.  
Statistical pocketbook 2022 (europa.eu) 
Communication from the Commission to the European Parliament, the European Council, the  European 
Economic  And  Social  Committee  and  the  Committee  of  the  Regions;  The  European  Green  Deal; 
COM(2019) 640 final 

EN 

6 

  EN 

                                                 
The  Sustainable  and  Smart  Mobility  Strategy22,  published  on  9  December  2020,  lays  the 
foundation for how the EU transport system can achieve this change (including a 90% cut in 
transport greenhouse gas emissions by 2050) and be delivered by a smart, competitive, safe, 
accessible  and  affordable  transport  system.  Apart  from  targeted  actions  to  make  individual 
transport modes more sustainable, the strategy also refers to incentives for choosing the most 
sustainable transport options, within and across the modes. The incentives may be of both an 
economic  and  non-economic  nature,  including  providing  better  information  for  users  and 
increased transparency of the greenhouse gas performance of transport services. This is why 
the  strategy  announced  plans23  to  “establish  a  European  framework  for  the  harmonised 
measurement of transport and logistics greenhouse gas emissions, based on global standards, 
which could then be used to provide businesses and end-users with an estimate of the carbon 
footprint of their choices, and increase the demand from end-users and consumers for opting 
for  more  sustainable  transport  and  mobility  solutions,  while  avoiding  greenwashing”.  This 
Regulation is therefore an appropriate policy response.  

There  have  been  already  certain  policy  considerations  on  emissions  accounting  of  transport 
services.  In the 2011 White Paper on transport24, the Commission presented a vision for the 
future of the EU transport system. It set out a policy agenda to address the future challenges, 
notably maintaining and developing transport and considerably reducing the carbon footprint 
of transport and logistical operations. One of the specific initiatives designed to help achieve 
these goals was the development of common EU standards to estimate the carbon footprint of 
passenger and freight transport services. The aim was to provide a tool to companies wishing 
to  procure  less  environmentally  harmful  services  and  to  passengers  wanting  to  travel  in  a 
more  environmentally  sustainable  way.  These  plans  triggered  further  action  in  this  policy 
area, including the research project LEARN, mentioned above. 

 

Consistency with other Union policies 

As a cross-cutting initiative for all transport modes, this Regulation creates synergies with and 
complements  other  EU  regulatory  action  on  emissions  reduction  frameworks,  fuel  and 
emissions standards, better transparency for users and stronger consumer rights. These links 
with  other  policies  concern,  in  particular,  the  use  of  input  data  and  emissions  accounting 
methods,  as  well  as  the  requirements  for  unambiguous  communication  on  greenhouse  gas 
emissions of transport services. 

There are  major interlinkages with  regulatory action on collecting information  on emissions 
and  environmental  reporting.  Under  the  EU  monitoring,  reporting  and  verifying  (MRV) 
framework25, maritime vessels above 5 000 GT sailing to and from EU ports have to monitor, 
verify and report annually their CO2 emissions based on the fuel burnt while carrying out their 

21 

22 

23 
24 

25 

Regulation (EU) 2021/1119 of the European Parliament and of the Council of 30 June 2021 establishing 
the  framework for achieving  climate  neutrality and amending  Regulations (EC) No 401/2009 and (EU) 
2018/1999 (‘European Climate Law’) (OJ L 243, 9.7.2021, p. 1–17) 
Communication from the Commission to the European Parliament, the European Council, the  European 
Economic  And  Social  Committee  and  the  Committee  of  the  Regions;  Sustainable  and  Smart  Mobility 
Strategy – putting European transport on track for the future; COM(2020) 789 final 
Action 33 of the Action Plan accompanying the Sustainable and Smart Mobility Strategy 
WHITE PAPER  Roadmap  to  a  Single  European  Transport  Area  – Towards  a  competitive  and  resource 
efficient transport system; COM/2011/0144 final 
Regulation  (EU)  2015/757  of  the  European  Parliament  and  of  the  Council  of  29  April  2015  on  the 
monitoring,  reporting  and  verification  of  carbon  dioxide  emissions  from  maritime  transport,  and 
amending Directive 2009/16/EC (OJ L 123, 19.5.2015, p. 55–76)  

EN 

7 

  EN 

                                                                                                                                                         
activities26. In aviation, the European Union Emissions Trading System (EU ETS)27 requires 
airlines  to  calculate  CO2  emissions  per  flight  and  to  submit  an  emissions  report  every  year. 
While  EU  MRV  and  EU  ETS  serve  different  objectives  and  do  not  lead  to  accounting 
greenhouse  gas  emissions  of  specific  services,  they  may  be  seen  as  complementary  to  this 
Regulation, especially on the collection of the actual fuel burnt data. 

The consistency of the input data for quantifying greenhouse gas emissions is also addressed 
as part of the emerging EU initiatives on the uptake of renewable low- and zero-carbon fuels. 
This  initiative  includes  a  thorough  reflection  of  the  Fit  for  55  package28,  with  a  particular 
reference to  the Commission’s proposals  for the revised Renewable Energy Directive (RED 
II) and the new FuelEU maritime initiative29. The revised RED II and FuelEU maritime will 
specifically provide sets of default values for greenhouse gas (energy) emission factors. These 
will be estimates of greenhouse gas emissions based on the amount of energy used applying 
the  well-to-wheel  approach30.  All  these  aspects  are  highly  relevant  for  the  uniform 
implementation of this initiative on the Union market. This implementation will however take 
also  account  of  other  legislative  frameworks,  such  as  CO2  performance  standards  for  new 
light  duty  vehicles32,  Eurostat  statistical  guidance  for 
heavy-duty  vehicles31  and 
environmental  economic  accounts33,  as  well  as  a  planned  EU  action  on  the  access  to  in-
vehicle generated data34. In this respect, possible synergies may be related for instance to the 
collection  of  fuel  consumption  data,  and  the  establishment  of  a  common  environment  of 
default values.   

Information on greenhouse gas emissions calculated and collected when applying rules set out 
in this Regulation, may be used for corporate reporting, such under Corporate Sustainability 
Reporting  Directive  (CSRD)35,  and  the  related  European  Sustainability  Reporting  Standards 
(ESRS),  currently  in  preparation36.  The  CSRD  and  this  initiative  are  consistent  in  their 
approach, both recognising CO2 equivalent emissions of Scope 1 (direct emissions from own 
activity), Scope 2 (indirect emissions from the generation of purchased or acquired electricity, 

26 

27 

28 
29 

30 

31 

32 

33 
34 

35 

36 

The data monitored and reported for the EU MRV Regulation are intended to be used for other upcoming 
initiatives, like the possible inclusion of maritime shipping in the EU ETS or FuelEU maritime. 
Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a 
scheme  for  greenhouse  gas  emission  allowance  trading  within  the  Community  and  amending  Council 
Directive 96/61/EC (OJ L 275, 25.10.2003, p. 32–46) 
https://ec.europa.eu/commission/presscorner/detail/en/IP_21_3541  
Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on the 
use  of  renewable  and  low-carbon  fuels  in  maritime  transport  and  amending  Directive  2009/16/EC; 
COM(2021) 562 final. 
This  is  different  to  the  current  approach  applied  in  the  EU  MRV,  IMO  DCS,  CORSIA  and  EU  ETS, 
which only address vehicle propulsion related emissions (‘tank-to-wheel’). 
Regulation (EU) 2019/1242 of the European Parliament and of the Council of 20 June  2019 setting CO2 
emission  performance  standards  for  new  heavy-duty  vehicles  and  amending  Regulations  (EC)  No 
595/2009  and  (EU)  2018/956  of  the  European  Parliament  and  of  the  Council  and  Council  Directive 
96/53/EC (OJ L 198, 25.7.2019) 
Regulation (EU) 2019/631 of the European Parliament and of the Council of 17 April 2019 setting CO2 
emission  performance  standards  for  new  passenger  cars  and  for  new  light  commercial  vehicles,  and 
repealing Regulations (EC) No 443/2009 and (EU) No 510/2011 (recast) (OJ L 111, 25.4.2019, p. 13–53) 
https://ec.europa.eu/eurostat/web/environment/methodology  
https://ec.europa.eu/info/law/better-regulation/have-your-say/initiatives/13180-Access-to-vehicle-data-
functions-and-resources_en  
Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending 
Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, 
as regards corporate sustainability reporting (OJ L 322, 16.12.2022, p. 15–80) 
https://ec.europa.eu/info/law/better-regulation/have-your-say/initiatives/13765-European-sustainability-
reporting-standards-first-set_en     

EN 

8 

  EN 

                                                 
steam, heat, or cooling consumed by the reporting company), and Scope 3 (indirect emissions 
that occur in the value chain)37. These frameworks differ in terms of the subject and level of 
precision  (the  CSRD  covers  emissions  of  an  entire  company,  and  this  Regulation  covers 
emissions  of  transport  services).  However,  information  generated  from  this  initiative  may 
contribute to companies’ general sustainability reports, thus facilitating the implementation of 
the CSRD. 

REFuelEU Aviation, another initiative under the Fit for 55 package, includes provisions for a 
dedicated  environmental  label  for  flights38  to  help  consumers  make  informed  choices  and 
promote  greener  travel.  The  Commission  will  ensure  that  the  development  of  the  labelling 
scheme for flights is properly coordinated with the implementation of this initiative to ensure 
consistency and reliability of any transport greenhouse gas emissions data generated.  
Regulation (EU) 2020/1056 on electronic freight transport information (eFTI)39 relates to the 
exchange  of  regulatory  information  in  electronic  format  on  the  transport  of  goods  by  road, 
rail, air and inland waterways. It will enable operators to prove compliance with many EU and 
national  reporting  formalities  applicable  to  the  transport  of  goods.  By  setting  up  a  fully 
decentralised  but  harmonised  and  trusted  data-sharing  network,  eFTI  is  expected  to  support 
sharing GHG emissions data among different bodies and individual users, thus supporting the 
implementation of this initiative. 
This Regulation also seeks to complement the circular economy action plan40 and, under the 
plan’s umbrella, specific initiatives aiming to provide the right information to consumers. In 
particular,  it  has  potential  links  with  the  product  environmental  footprint  (PEF)41  initiative 
related  to  methodological  requirements  for  quantifying  emissions.  PEF  was  originally 
developed  as  part  of  the  single  market  for  green  products  initiative42.  It  provides  a  general 
cross-sectoral  method  for  measuring  a  good  or  service’s  environmental  performance 
throughout its life cycle. However, the general PEF framework does not specifically address 
transport  services,  and  its  implementation  for  emissions  benchmarking  purposes  would  still 
require drawing up detailed category rules43. 

Synergies were also identified with: (i) Directive 2005/29/EC concerning unfair business-to-
consumer  commercial  practices  in  the  internal  market,  which  applies  to  misleading 
environmental claims; and (ii) the proposal for a Directive on empowering consumers for the 
green  transition  (amending  Directive  2005/29/EC),  which  sets  out  a  number  of  specific 
requirements  on  environmental  claims  and  prohibits  communicating  generic  environmental 

37 
38 

39 

40 

41 

42 

43 

Defined in the GHG Protocol  
The development of an environmental label  for aviation  is based on Action 35 of the SSMS. The label 
may  consist  of  different  elements,  including  a  flight  emissions  assessment.  The label under ReFuel EU 
Aviation  will  only  aim  at  the  flight  emissions;  other  labels  focusing  on  aircraft  or  airlines  might  be 
developed separately at a later stage 
Regulation (EU) 2020/1056 of the European Parliament and of the Council of 15 July 2020 on electronic 
freight transport information (OJ L 249, 31.7.2020, p. 33) 
Communication from the Commission to the European Parliament, the European Council, the  European 
Economic  And Social Committee and the Committee of  the Regions;  A new  Circular Economy  Action 
Plan For a cleaner and more competitive Europe; COM(2020) 98 final 
Commission  Recommendation  (EU)  2021/2279  of  15  December  2021 on  the  use  of  the  Environmental 
Footprint methods to measure and communicate the life cycle environmental performance of products and 
organisations; (OJ L 471, 30.12.2021, p. 1–396) 
Communication  from  the  Commission  to  the  European  Parliament,  the  European  Council;  Building  the 
Single  Market  for  Green  Products  Facilitating  better  information  on  the  environmental  performance  of 
products and organisations; COM/2013/0196 final 
Currently, PEF category rules are to be still developed for a broad range of products and services 

EN 

9 

  EN 

                                                 
claims  that  are  not  based  on  recognised  and  relevant  environmental  performance44.  These 
synergies primarily concern the need for better and reliable information on the sustainability 
of services.  This  includes protecting  consumers  against  false or misleading information  that 
may  give  the  impression  that  a  service  is  more  environmentally  friendly  than  it  actually  is. 
This  initiative  would  regulate  specific  aspects  of  environmental  claims  by  providing  a 
harmonised,  universally  applicable  framework.  This  would  ensure  accurate  and  comparable 
emissions data are made available to consumers by bodies accounting emissions of transport 
services. 

The  Commission’s  proposal  for  Directive  on  substantiation  and  communication  of  explicit 
environmental  claims  (Green  Claims  Directive)45  is  designed  as  lex  specialis  to  Directive 
2005/29/EC.  Green  Claims  Directive  sets  detailed  requirements  for  the  assessment 
substantiating  explicit  environmental  claims,  and  specific  rules  on  environmental  labelling 
schemes  to  improve  trust  in  the  credibility  of  environmental  claims  and  reduce  the 
proliferation  of  environmental  labels.  This  Regulation  sets  out  methodological  rules  to 
substantiate  explicit  environmental  claims  on  well-to-wheel  greenhouse  gas  emissions  of 
transport  services  and  thus  for  these  claims  it  takes  precedence  over  the  rules  on 
substantiation, communication and verification set out in the Green Claims Directive.  

Whilst  pollutant  emissions  are  out  of  scope  of  the  initiative,  this  Regulation  is  expected  to 
generate  co-benefits  in  the  form  of  reduced  pollution  from  transport,  in  line  with  the 
objectives of the Commission’s Zero Pollution Action Plan46. 

2. 

• 

LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY 

Legal basis 

The  Initiative  would  be  proposed  on  the  basis  of  Article  91(1)  and  Article  100(2)  of  the 
Treaty on the Functioning of the European Union (TFEU). In accordance with Article 4(2) of 
the Treaty, shared competence between the EU and the Member States applies in the area of 
transport.  

• 

Subsidiarity (for non-exclusive competence)  

EU dimension of the problem 

By  providing  harmonised  rules  for  greenhouse  gas  emissions  accounting  at  the  transport 
service  level,  this  initiative  is  particularly  relevant  for  cross-border  operations  between  EU 
Member  States.  This  level  of  harmonisation,  mostly  related  to  the  methodological  choices, 
input  data  and  common  rules  for  verification,  cannot  be  effectively  achieved  by  actions  of 
individual  Member  States.  So  far  only  France  has  established  a  dedicated  harmonised 
methodological framework, including measures to incentivise its uptake47. However, in case 
further  Member  States  follow,  this  may  lead  to  very  diverse  calculation  or  disclosure 

44 

45 

46 

47 

Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending 
Directives  2005/29/EC  and  2011/83/EU  as  regards  empowering  consumers  for  the  green  transition 
through better protection against unfair practices and better information; COM/2022/143 final 
Proposal  for  a  DIRECTIVE  OF  THE  EUROPEAN  PARLIAMENT  AND  OF  THE  COUNCIL  on 
substantiation  and  communication  of  explicit  environmental  claims  (Green  Claims  Directive); 
COM/2023/166 final 
Communication from the Commission to the European Parliament, the European Council, the  European 
Economic And Social Committee and the Committee of the Regions; Pathway to a Healthy Planet for All 
EU Action Plan: 'Towards Zero Pollution for Air, Water and Soil'; COM(2021) 400 final 
French Transport Code, see above 

EN 

10 

  EN 

                                                 
requirements  for  transport  organisers  and  users,  with  additional  costs  and  administrative 
burden  for  industries  operating  across  borders.  Actions  at  national  level  may  also  lower  the 
general  effectiveness  of  greenhouse  gas  emissions  accounting,  as  greenhouse  gas  emissions 
output data from transport services carried out in different countries would not be comparable, 
with  a  significant  risk  of  creating  confusion  for  users,  thus  providing  different,  or  even 
negative incentives for entities offering transport services on the market. 

Added value action at EU level 

The EU transport sector has a strong cross-border dimension, playing an important role for the 
free flow of people and goods on the EU internal market. Efficient transport services are key 
to meet the demand of transport users, support the growth of the EU economy and preserve 
lifestyle of the citizens. At the same time, attention should be drawn to challenges related to 
environmental impacts from transport, still growing mostly due to the increase of freight and 
passenger  traffic  on  the  European  network48.  This  initiative  is  therefore  conceived  as  an 
enabler for the transport community to facilitate its green transition. By providing for better 
transparency on the  performance of transport services, it will lead to  creating incentives for 
more sustainable solutions and innovation, giving customers more information for their own 
choices.  As  shown  above,  any  national  approaches  would  be  highly  counterproductive  for 
achieving  these  objectives,  bearing  significant  risk  of  conflicting  requirements  and 
inconsistent methodologies and data. 

• 

Proportionality 

Choices concerning the  relevant  policy measures and policy option forming the structure of 
this initiative were made in due consideration of the proportionality principle, thus resulting in 
the most balanced approach possible. First,  the  Regulation  envisages the use of the existing 
and  widely  recognised  standard  ISO  14083:2023,  in  its  European  version  EN  ISO 
14083:2023,  as  a  reference  methodology  for  calculating  greenhouse  gas  emissions  of 
transport  services.  This  measure  received  significant  support  from  the  stakeholders 
participating in various consultation activities, and therefore it is expected to result in a very 
good acceptability and applicability on the transport market. Secondly, the initiative provides 
for  decentralised  implementation  of  certain  components,  especially  by  permitting,  under 
certain  conditions, the use of external databases  and datasets of default values and emission 
factors,  as  well  as  greenhouse  gas  emissions’  calculation  tools  operated  by  third  parties. 
Thirdly, it sets rational requirements for the verification of greenhouse gas emissions data and 
calculation  processes,  exempting  SMEs,  unless  they  wish  to  undergo  the  verification  on  a 
voluntary  basis.  Finally,  by  including  the  binding  opt-in  application  of  the  harmonised 
framework,  this  proposal  imposes  the  requirements  only  on  those  entities  that  decide  or  are 
mandated by other means to calculate and share greenhouse gas emissions data. This aspect is 
important for stakeholders, in particular SMEs, which very often lack capacity to effectively 
start accounting greenhouse gas emissions at the level of transport services in the short term, 
and therefore expect a more gradual approach addressing their specific situation, and allowing 
them to take up the common framework over time. 

• 

Choice of the instrument 

The  impact  assessment  evidenced  that  regulatory  measures  are  necessary  to  achieve  the 
objectives of the initiative. A regulation is the most appropriate instrument to ensure common 
implementation  of  the  measures  envisaged,  while  reducing  the  risk  of  distortion  within  the 

48 

Statistical pocketbook 2022 (europa.eu) 

EN 

11 

  EN 

                                                 
single market, which could result from differences into how EU Member States transpose the 
requirements  into  national  law.  The  uptake  of  a  harmonised  approach  should  follow 
homogeneous  rules to  allow for comparability  and sufficient quality  and  granularity of data 
produced. It is vital to avoid solving the current patchwork of differing solutions at national or 
sectoral level, which would be the case if implemented under a cross-sectoral directive.  

The  proposal  is  highly  technical  in  nature,  and  there  is  a  likelihood  that  it  will  have  to  be 
regularly  amended  to  reflect  technical  and  legal  developments,  particularly  concerning  the 
common  reference  calculation  methodology  and  the  rules  on  input  data,  certification  and 
verification. Therefore, a number of delegated and implementing measures are also planned. 
These  will  focus  particularly  on  the  technical  specifications  to  implement  the  functional 
requirements. 

3.  

• 

RESULTS  OF  EX-POST  EVALUATIONS,  STAKEHOLDERS’  CONSULTATIONS  AND 
IMPACT ASSESSMENTS 

Stakeholders’ consultation 

The  Commission  actively  engaged  with  stakeholders  and  conducted  comprehensive 
consultations throughout the impact assessment process.  

Stakeholders’  views  started  to  be  collected  in  response  to  the  publication  of  the  Call  for 
Evidence  (19  November  to  17  December  2021).  A  total  of  64  replies  were  received,  which 
helped  to  refine  the  approach  and  better  identify  the  barriers  that  hamper  the  harmonised 
accounting of GREENHOUSE GAS emissions of transport services. 

As part of preparing the proposal, other consultation activities included: 

– 

– 

– 

– 

49 

Open public consultation, organised by the Commission, running from 25 July to 20 
October  2022.  A  total  of  188  responses  were  received,  covering  a  variety  of 
stakeholder  groups.  The  responses  came  from  companies  and  businesses  (63), 
business  associations  (59),  EU  citizens  (26),  public  authorities  (26),  NGOs  (8), 
academic and research institutions (4), consumer organisations (3), trade unions (2), 
environmental organisations (1) and other (10)49; 

Exploratory  interviews  organised  by  the  consultant  responsible  for  the  impact 
assessment  support  study,  in  July  2022  and  directed  at  a  passenger  transport 
association,  a  shippers’  association,  a  non-profit  environmentally  oriented 
organisation and a green transport programme; 

A targeted stakeholders’ consultation organised by the consultant responsible for the 
impact  assessment  support  study,  including  a  survey  and  series  of  interviews.  The 
survey ran from August to October 2022 and directed at individual companies (12), 
transport  associations  (9),  public  authorities  (4),  consumers  and  passengers 
association  (2),  academia  and  research  (1)  and  other  types  of  stakeholders  (4).  The 
interviews  addressed  representatives  of  individual  stakeholders  (38),  including 
businesses  (22),  business  associations  (7),  consumer  organisations  (1),  public 
authorities (1) and other types of stakeholders (5);  

A  stakeholder  workshop,  jointly  organised  by  the  Commission  and  the  consultant 
responsible  for  the  impact  assessment  support  study  on  27  October  2022,  with  43 

https://ec.europa.eu/info/law/better-regulation/have-your-say/initiatives/13217-Count-your-transport-
emissions-CountEmissions-EU/public-consultation_en  

EN 

12 

  EN 

                                                 
participants  representing  33  stakeholders,  out  of  which  businesses,  business 
organisations, public authorities and individual experts. 

First,  it  should  be  noted  that  the  concept  and  objectives  of  the  initiative  received  strong 
support  across  all  the  consultation  activities.  Stakeholders  generally  recognise  that  a 
harmonised measurement and calculation framework is needed as  greenhouse gas  emissions 
accounting becomes increasingly embedded in the broader policy ecosystem and the decision-
making  processes  of  transport  services  users.  They  are  aware  that  over  time  relevant 
information  on  greenhouse  gas  emissions  would  be  more  important  for  preserving  their 
competitiveness (or investor relations), and they are therefore investing in systems to calculate 
emissions  and  communicate  them  effectively.  Better  measurement  of  emissions  is  also 
considered  by  many  as  a  way  to  establish  and  monitor  specific  sustainability  targets  for 
reducing emissions and costs. 

Information  provided  by  stakeholders  was  key  in  allowing  the  Commission  to  adjust  the 
design of the problem definition, to obtain input for the construction of policy options, and to 
facilitate  assessment  of  the  economic,  social  and  environmental  impacts,  notably  for 
determining which option is likely to maximise the benefits/costs ratio for the society. 

As regards the problem definition, the consultation showed consensus amongst all stakeholder 
groups  on  the  relevance  of  the  specific  problems  that  had  been  pre-identified  in  the  impact 
assessment  process,  i.e.  “the  limited  comparability  of  results  of  greenhouse  gas  emissions 
accounting in transport and logistics” and “the limited uptake of emission accounting in usual 
business practice”. The contributing stakeholders also confirmed the general pertinence of the 
underlying  problem  drivers,  but  pointed  out  to  the  need  for  adjusting  some  elements, 
especially  to  underline  the  importance  of  input  data  for  calculating  GREENHOUSE  GAS 
emissions,  and  to  better  reflect  the  issues  related  to  the  lack  of  trust  in  greenhouse  gas 
emissions output data disclosed on the market  and the reluctance of market players to share 
sensitive operational data. The problem tree was updated accordingly.   

When  inquired  about  possible  solutions,  stakeholders  provided  a  very  valuable  input 
supporting the development and assessment of the relevant policy measures and options. On 
the  methodological  framework,  the  majority  of  them  advocated  the  uptake  of  existing  or 
emerging greenhouse gas accounting approaches, and preferably those offering a global scope 
for  emissions  calculation.  Stakeholders  also  suggested  the  EU  should  promote  the  use  of 
primary data, and create a common system of default values in case the primary data are not 
available.  They  also  expressed  the  need  for  a  harmonised  guidelines  for  the  effective 
implementation of the framework across specific segments of the transport sector, to ensure 
its  uniform  understanding  and  use  in  various  parts  of  the  transport  chain.    Furthermore,  the 
need  for  a  dedicated  system  for  the  verification  of  greenhouse  gas  emissions  data  and 
calculation processes featured prominently in the received contributions, even if stakeholders 
were reserved about the associated administrative burden and costs, especially for the SMEs. 
Concerning  the  applicability,  while  some  stakeholders  found  that  a  mandatory  requirement 
would be the most effective for levelling the playing field on the transport market, the biding 
opt-in approach was overall deemed to be the most feasible and efficient, especially due to the 
disproportionate  impact  of  the  mandatory  instrument  on  SMEs,  a  comment  that  appeared 
during interviews and the workshop. 

• 

Collection of expertise 

A  study  was  conducted  by  an  external  contractor  to  support  the  impact  assessment 
underpinning  the  proposal.  This  study  was  launched  in  March  2022  and  was  concluded  in 
February 2023. The study provided valuable insights to the Commission, notably to design the 

EN 

13 

  EN 

policy  options,  assess  the  expected  impacts,  and  collect  the  views  of  the  directly  impacted 
stakeholders. 

• 

Impact assessment 

The  policy  measures  included  in  this  proposal  were  informed  by  the  results  of  the  impact 
assessment. The impact assessment report [SWD(2023)XXXXX] received a  positive opinion 
with reservations from the Commission Regulatory Scrutiny Board [SEC(2023)XXX]. In its 
opinion, the Board provided a number of recommendations about the evidence provided that 
have  been  duly  addressed;  Annex  1  to  the  impact  assessment  report  includes  a  summary 
outline of how this was done. 

Six  policy  options  were  considered  in  the  context  of  the  impact  assessment  to  achieve  the 
identified  objectives.  These  options  were  structured  around  seven  policy  areas,  already 
discussed above: “Methodology”; “Input data and sources”; “Applicability”; “Greenhouse gas 
emissions  output  data  and 
transparency”;  “Implementation  support”;  “Conformity”; 
“Complementary measures”.  

Policy options provided alternative approaches to design the harmonised framework, varying 
in principle with respect to the choice of a reference methodology, the use of input data, the 
applicable  verification  system  for  the  greenhouse  gas  emissions  data  and  calculation 
processes, the use of greenhouse gas emissions calculation tools, as well as the way on how 
the  regulation  should  be  imposed.  It  should  be  noted  that  certain  elements  related  to  input 
data, namely the recommendation for the use of primary data, the establishment of a central 
EU  database  for  greenhouse  gas  emissions  factors,  and  the  rules  for  modelled  data  were 
addressed  in  the  same  way  throughout  respective  alternative  policy  measures  and  all  policy 
options.  

The considered policy options were the following: 

– 

– 

– 

Policy option 1 (PO1) envisaged the highest level of centralisation and harmonisation 
for  accounting  greenhouse  gas  emissions  of  transport  services,  and  boosting  its 
uptake on the market  through a full mandatory  application of this Regulation to all 
entities  providing  or  organising  transport  services.  PO1  included  a  comprehensive 
reference  methodology  based  on  ISO  standard  14083,  but  with  certain  additional 
methodological  elements  increasing  accuracy  and  comparability  of  greenhouse  gas 
emissions  calculation  results,  and  established  requirements  for  the  mandatory 
verification  of  greenhouse  gas  emissions  data  and  calculation  processes  to  all 
concerned  entities.  It  also  allowed  default  values  for  greenhouse  gas  emission 
intensity under the sole condition that these would be derived from a central database 
established at EU level.  Eventually, PO1  put forward a common calculation tool to 
be established by the EU to facilitate the calculation of greenhouse gas emissions of 
transport services on the market. 

Policy  option  2  (PO2),  compared  to  PO1,  assumed  an  equally  high  level  of 
centralisation  concerning  the  treatment  of  input  data  and  the  use  of  the  common 
calculation  tool,  but  significantly  leaner  implementation  of  the  initiative  on  the 
market.  As  regards  the  latter,  this  option  proposed  a  fully  voluntary  application  of 
this Regulation by stakeholders, voluntary verification of  greenhouse gas emissions 
data  and  calculation  processes,  and  more  conducive  reference  methodology 
established by globally recognised standard ISO 14083. 

Policy  option  3  (PO3),  included  measures  allowing  for  a  quasi-voluntary  and 
decentralised approach with respect to the  greenhouse gas emissions accounting. In 
principle,  this  policy  option  offered  a  “binding  opt-in”  applicability,  imposing  the 

EN 

14 

  EN 

requirement  to  use  the  common  framework  only  to  entities  that  choose  (or  are 
mandated  by  other  means)  to  calculate  and  disclose  data  on  greenhouse  gas 
emissions related to transport services. In terms of input data,  PO3 proposed a core 
EU database of default values for greenhouse gas emission intensity, however, unlike 
PO1 and PO2, it allowed the use of additional national, regional or sectorial datasets, 
subject  to  a  specific  quality  assurance  process.  In  addition,  PO3  mandated  the 
verification of adherence to  the common greenhouse accounting framework only to 
entities  above  a  certain  size,  i.e.  large  organisations,  and  permitted  external 
calculation tools offered on the market by industry and public authorities, under the 
condition  that  these  tools  are  certified  as  conform  to  the  requirements  of  the 
initiative.  As  regards  the  methodological  approach,  PO3  chose  the  comprehensive 
methodology based on ISO standard 14083 with additional elements, identical as in 
PO1.  

Policy  option  4  (PO4)  replicated  PO3  with  regard  to  the  composition  of  almost  all 
policy measures, but the one regarding the calculation methodology. As regards the 
latter, PO4 included the global standard ISO 14083, featuring also in PO2 and PO6. 

Policy  option  5  (PO5)  differed  from  PO3  and  PO4  on  two  aspects,  namely  the 
methodological  choice,  being  the  Product  Environmental  Footprint  category  rules 
(PEFCR) for greenhouse gas emissions of transport services, and the fully centralised 
database of default values for greenhouse gas emission intensity, similarly as the one 
used in PO1 and PO2. 

Policy option 6 (PO6) envisaged almost identical set of policy measures to PO4, with 
one single exception: it imposes mandatory applicability (as PO1) of the Regulation 
to all entities involved in providing or organising transport services. 

– 

– 

– 

Two  policy  measures  that  applied  consistently  across  all  policy  options  were:  the 
establishment of harmonised greenhouse gas output data metrics together with common rules 
on  communication  and  transparency,  and  the  provision  of  horizontal  guidelines  for  the 
implementation of the initiative on the transport market.  

Following the assessment, PO4 has been identified as the preferred policy option. This option 
shows  the  optimal  balance  between  the  objectives  of  the  initiative  and  the  overall 
implementation costs, thus resulting in the best cost – benefit ratio.  

PO4 will translate into reduction of greenhouse gas emissions and other related external costs, 
stemming from the provision of transport services on the EU market. This reduction will be 
mainly  driven  by  the  behavioural  effects  incentivising  higher  use  of  more  sustainable 
transport  options  and  optimised  trips.  The  related  savings  in  external  costs  have  been 
estimated  at  EUR  674  million  for  greenhouse  gas  emissions,  EUR  163.5  million  for  air 
pollution  and  EUR  645  million  for  accidents,  relative  to  the  baseline  and  expressed  as  net 
present  value  for  2025-2050  period  in  2022  prices.  These  savings  have  been  accounted  in 
particular  by  assuming  shifts  of  activity  between  modes  and  optimisation  of  trips  for  both 
passengers and freight transport induced by better knowledge on the performance of transport 
services  and  data  availability.  Savings  for  the  avoided  fuel  use  of  EUR  2.4  billion  are 
expected to be realised by operators and passengers due to the reduced activity of fuel/energy 
intensive  transport  modes.  The  improvements  in  the  comparability  of  greenhouse  gas 
emissions  data  are  also  projected  to  result  in  increased  transparency,  credibility,  positive 
effects  on  reputation  and  public  image  of  transport  service  organisers  and  providers,  and 
higher levels of trust between transport chain partners.  

EN 

15 

  EN 

Main  costs  resulting  from  the  proposed  intervention  are  borne  by  businesses.  They  include 
adjustments  costs  related  to  the  use  (adaptation  or  starting)  of  a  new  greenhouse  gas 
methodological  framework and the relevant verification activities (EUR 1.5 billion), as well 
as administrative costs stemming from the certification of calculation tools and quality check 
of  external  databases  of  default  values  for  greenhouse  gas  emission  intensity  (EUR  0.5 
million). Administrative costs have also been identified for national accreditation bodies that 
would  be  responsible  for  the  accreditation  of  conformity  assessment  bodies  performing  the 
verification and certification activities (EUR 0.1 million). Furthermore, additional adjustment 
costs  have  been  accounted  for  national  statistical  offices,  especially  for  switching  to  unique 
format  of  greenhouse  gas  emission  output  values  (EUR  0.1  million),  and  for  the  European 
Environmental Agency, related to the set-up and maintenance of EU databases for input data, 
as well as the quality check of external databases to be allowed under the initiative (EUR 3.9 
million).  

The preferred option thus  provides net  benefits  amounting to  EUR 2.4 billion  over the time 
horizon of the initiative. 

Regulatory fitness and simplification 

As this is a new proposal, no evaluations or fitness check have been carried out. 

• 

Fundamental rights 

The proposal is in accordance with Charter of Fundamental Rights of the European Union. 

4. 

BUDGETARY IMPLICATIONS 

The proposal gives raise to net present costs for the Union Budget of EUR  0.6 million over 
the  period  from  2025  to  2027,  and  additional  resources  of  EUR  6.3  million  from  2028  to 
2050.  The  budgetary  impact  of  the  proposal  is  described  in  more  detail  in  the  Legislative 
Financial Statement annexed to this proposal for information. 

The budgetary impact beyond the current MFF is an indicative overview, without prejudice to 
the future MFF Agreement.   

5. 

• 

OTHER ELEMENTS 

Implementation plans and monitoring, evaluation and reporting arrangements 

The Commission will follow the implementation, results and impacts of this initiative through 
a  set  of  monitoring/evaluation  mechanisms.  The  progress  towards  achieving  the  specific 
objectives  of  the  proposal  will  be  measured  in  particular  through  the  data  collected  on  the 
number of external default values databases having undergone the quality check, number of 
entities  having  undergone  the  verification,  number  of  conformity  assessment  bodies  being 
accredited under this Regulation, number of calculation tools being certified, and number of 
entities accounting greenhouse gas emissions of transport services. Requests for information 
(including  reports,  surveys,  and  inquiries)  will  be  carefully  balanced  so  as  not  to  put 
additional burden on stakeholders. 

Five years after the Regulation is fully applicable, the Commission will evaluate the rules to 
check whether the initiative’s objectives have been reached.  

• 

Detailed explanation of the specific provisions of the proposal 

Article 1 describes the subject matter of the proposed Regulation. 

Article 2 lays down the scope of the Regulation. 

EN 

16 

  EN 

Article 3 sets out several definitions. 

Article  4  establishes  the  method  for  calculating  greenhouse  gas  emissions  of  transport 
services. 

Article  5  lays  down  the  rules  for  the  use  of  primary  and  secondary  data  for  calculating 
greenhouse gas emissions of transport services. 

Article 6 establishes a core EU database of default values. 

Article 7 establishes rules for using databases and datasets of default values operated by third 
parties. 

Article 8 establishes a central EU database of default greenhouse gas emission factors. 

Article  9  lays  down  requirements  on  output  data  resulting  from  calculating  greenhouse  gas 
emissions of transport services. 

Article  10  sets  out  rules  for  communication  and  transparency  of  greenhouse  gas  emission 
calculation results. 

Article 11 establishes general rules for the certification of external calculation tools. 

Article 12 establishes a general requirement for the verification of output data. 

Article 13 lays down rules on the verification activities and process. 

Article 14 sets out requirements for the Conformity Assessment Bodies. 

Article 15 establishes procedures for the accreditation of the Conformity Assessment Bodies. 

Article 16 establishes  conditions  conferring delegated powers to  the Commission  under this 
Regulation. 

Article  17  establishes  the  Committee  procedure  for  the  exercise  by  the  Commission  of  the 
power to adopt implementing acts. 

Article 18 requires the Commission to carry out an evaluation of this Regulation. 

Article  19  includes  provisions  related  to  the  date  of  entry  into  force  and,  respectively,  of 
application of this Regulation. 

EN 

17 

  EN 

 
 
2023/0266 (COD) 

Proposal for a 

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 

on the accounting of greenhouse gas emissions of transport services 

(Text with EEA relevance) 

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION, 

Having regard to the Treaty on the Functioning of the European Union, and in particular Articles 91(1) 
and 100(2) thereof, 

Having regard to the proposal from the European Commission, 

After transmission of the draft legislative act to the national parliaments, 
Having regard to the opinion of the European Economic and Social Committee50,  
Having regard to the opinion of the Committee of the Regions51,  

Acting in accordance with the ordinary legislative procedure, 

Whereas: 

(1) 

(2) 

(3) 

50 
51 
52 

Supporting efforts towards better sustainability and efficiency of the Union transport system is 
prerequisite  to  maintain  a  stable  path  towards  climate-neutrality  by  2050,  at  the  same  time 
taking  due  account  of  the  need  to  preserve  continuous  growth  and  competitiveness  of  the 
European industry.  

Greenhouse gas emissions accounting is used in various economic sectors – including transport 
–  to  quantify  greenhouse  gas  emissions  data  from  specific  activities  of  businesses  and 
individuals.  Better  information  on  the  performance  of  transport  services  is  a  powerful  tool  to 
create right incentives for transport users for making more sustainable choices, and to influence 
business  decisions  of  transport  organisers  and  operators.  Reliable  and  comparable  greenhouse 
gas  emissions  data  are  the  underlying  requirement  to  create  these  incentives,  and  thus  to 
stimulate  behavioural  change  among  consumers  and  businesses  alike,  for  contributing  to 
objectives of the European Green Deal52 for transport, and the European Climate Law. 

Despite  growing  interest  of  transport  stakeholders,  the  overall  uptake  of  greenhouse  gas 
emissions  accounting  of  transport  services  is  still  limited.  In  most  cases,  users  do  not  obtain 
accurate information on the performance of transport services, and transport service organisers 
and  operators  do  not  calculate  and  disclose  their  emissions.  Disproportionally  low  uptake  of 
greenhouse  gas  emissions accounting is  observed particularly  among small and medium  sized 

[OJ C , , p.] 
[OJ C , , p.]  
Communication from the Commission to the European Parliament, the European Council, the European Economic 
And Social Committee and the Committee of the Regions; The European Green Deal; COM(2019) 640 final 

EN 

18 

  EN 

 
                                                 
(4) 

(5) 

(6) 

(7) 

(8) 

(9) 

53 

54 

enterprises (SMEs) that represent the vast majority of businesses offering transport services on 
the EU market.  
In 2011 the European Commission  adopted the  White  Paper on transport53 which presented a 
vision  for  the  future  of  the  EU  transport  system  and  defined  a  policy  agenda  to  address  the 
future  challenges  of  transport,  notably  the  need  to  maintain  and  develop  mobility  and 
considerably reduce the carbon footprint from transport and logistical operations.  
The  Sustainable  and  Smart  Mobility  Strategy  of  December  202054  refers  to  incentives  for 
choosing the most sustainable transport options, within and across the modes. Those incentives 
include the setting up of a European framework  for the harmonised measurement of transport 
and  logistics  greenhouse  gas  emissions,  based  on  globally  recognised  standards,  which  could 
then  be  used  to  provide  businesses  and  end-users  with  an  estimate  of  the  carbon  footprint  of 
their  choices,  and  increase  the  demand  from  end-users  and  consumers  for  opting  for  more 
sustainable transport and mobility solutions, while avoiding greenwashing. 

Laying  down  harmonised  rules  for  accounting  greenhouse  gas  emissions  of  freight  and 
passenger transport services is therefore appropriate to attain comparable figures for greenhouse 
gas  emissions  of  transport  services  and  to  avoid  misleading  information  on  their  performance 
resulting  from  the  possibility  to  choose  between  various  emissions  calculation  methods  and 
input data. Such rules should ensure a level playing field between transport modes, segments, 
and the Union’s national networks. It should also help create incentives to behavioural change 
among  businesses  and  customers  to  reduce  greenhouse  emissions  from  transport  services 
through the uptake and use of comparable and reliable greenhouse emissions data.  

This  Regulation  should  make  available  a  reference  framework  for  other  emissions  reduction 
measures  that  may  be  further  undertaken  by  public  authorities  and  industry,  including  where 
establishing  greenhouse  gas transparency clauses in  transport contracts,  providing information 
on greenhouse gas emissions of a travel or delivery option to passengers or customers, or setting 
climate-related criteria for green procurement procedures.  

Despite  benefits  stemming  from  the  increased  transparency  on  the  performance  of  transport 
services, mandatory application of this Regulation to all entities offering transport services on 
the Union market would be disproportionate and lead to excessive costs and burden. Therefore, 
this  Regulation  should  apply  only  to  those  entities  that  decide  or  are  bound  by  other  relevant 
legislative and non-legislative regimes, to calculate and disclose information on greenhouse gas 
emissions  of  freight  or  passengers  transport  services  that  start  or  end  on  the  territory  of  the 
Union.  This  consequently  includes  services,  the  origin  or  destination  points  of  which  are 
situated in a third country. 

This  Regulation  should  not  apply  to  data  intermediaries,  such  as  those  offering  multimodal 
digital  mobility  services,  where  they  do  not  directly  calculate  information  on  greenhouse  gas 
emissions of transport services but only disclose information on those emissions provided by a 
concerned  entity  or  other  relevant  legal  or  natural  person.  However,  the  data  intermediaries 
should  be  bound  by  relevant  rules  related  to  the  communication  and  transparency  of  the 
disclosed greenhouse gas emissions data, to ensure comparability of those data on the market. 

WHITE PAPER  Roadmap  to  a  Single  European  Transport  Area  – Towards  a  competitive  and  resource  efficient 
transport system; COM/2011/0144 final 
Communication from the Commission to the European Parliament, the European Council, the European Economic 
And  Social  Committee  and  the  Committee  of  the  Regions;  Sustainable  and  Smart  Mobility  Strategy  –  putting 
European transport on track for the future; COM(2020) 789 final 

EN 

19 

  EN 

                                                 
(10)  This  Regulation  should  not  apply  where  the  calculation  and  disclosure  of  greenhouse  gas 
emissions  is  performed  in  an  aggregated  form.  This  includes  situations  where  mandatory 
disclosures  of  environmentally-related  information  for  sustainability  reporting  and  the 
establishment of environmental accounts for statistical purposes  are derived from other Union 
rules,  such  as  those  defined  under  Corporate  Sustainability  Reporting  Directive55  and 
Regulation on European environmental economic accounts56. Conversely, information obtained 
on  the  basis  of  this  Regulation  may  contribute  to  developing  consolidated  emission  reports 
required  under  other  applicable  Union  law,  provided  that  the  respective  methodologies  and 
collected data are sufficiently compatible. 

(11)  A  proper  method  for  calculating  greenhouse  gas  emissions  of  transport  services  is  one  of  the 
key aspects for the harmonised Union framework set out by this Regulation. The method should 
ensure  that  the  emissions  calculations  performed  across  a  transport  chain  provide  comparable 
and accurate greenhouse gas emissions data, by following a single set of methodological steps. 
It  should  also  adequately  account  for  the  needs  of  the  transport  market,  in  order  to  avoid 
unnecessary complexity, excessive burden and costs, and be accepted by stakeholders. 
(12)  EN  ISO  standard  14083:2023,  published  by  the  European  Committee  for  Standardisation57  in 
April  2023,  and  transposing  ISO  standard  14083:2023,  was  chosen  to  be  the  reference 
methodology  for  calculating  greenhouse  gas  emissions  of  transport  services  under  this 
Regulation. The analysis showed that ISO standard 14083:2023 proved to be the most relevant 
and proportional in addressing the objectives of this Regulation. The quantification of emissions 
is performed on a well-to-wheel basis, which includes greenhouse gas emissions stemming from 
energy provision and vehicle use during transport and hub operations. 

(13)  Attention  should  be  paid  not  to  deviate  from  the  original  methodological  choices  of  EN  ISO 
standard  14083:2023,  in  order  to  avoid  inconsistencies  in  the  calculation  of  greenhouse 
emissions of transport services on the market, especially in the context of international transport 
chains. However, from time to time, it is appropriate to assess the need of a possible adjustment 
of EN ISO 14083:2023 from the perspective of Union policies, as well as future amendments to 
that standard that may be carried out by the European Committee of Standardisation, or another 
competent  body.    In  case  these  assessments  show  a  risk  that  certain  part  of  the  standard  may 
create  undue  imbalances  in  calculating  greenhouse  gas  emissions  of  transport  services  in 
specific market  segments  or lead to  discrepancies between that standard  and the objectives of 
this  Regulation  or  other  applicable  Union  law,  the  Commission,  in  cooperation  with  Member 
States,  may  consider  to  request  the  European  Committee  for  Standardisation  to  revise  the 
standard accordingly, or to decide for the exclusion of that part of the standard from the scope 
of this Regulation.  

(14)  To  avoid  circulation  of  inaccurate  information  on  the  market,  a  need  may  arise  to  clarify  the 
reference  methodology  in  respect  of  greenhouse  gas  emission-relevant  parameters  and 
assumptions used to calculate emissions before a service is provided. The same applies to other 
relevant  technical  parameters  related  to  the  allocation  of  emissions  or  aggregation  of  data 
elements in case the use of those parameters is not explicitly clarified in the methodology. 

55 

56 

57 

Directive  (EU)  2022/2464  of  the  European  Parliament  and  of  the  Council  of  14  December  2022  amending 
Regulation  (EU)  No  537/2014,  Directive  2004/109/EC,  Directive  2006/43/EC  and  Directive  2013/34/EU,  as 
regards corporate sustainability reporting (OJ L 322, 16.12.2022, p. 15–80) 
Regulation  (EU)  No  691/2011  of  the  European  Parliament  and  of  the  Council  of  6  July  2011  on  European 
environmental economic accounts (OJ L 192, 22.7.2011, p. 1–16) 
https://www.cencenelec.eu  

EN 

20 

  EN 

                                                 
(15)  Different  types  of  input  data,  including  primary  and  secondary  data,  can  be  used  to  calculate 
greenhouse gas emissions of transport services. The use of primary data leads to most reliable 
and  accurate  results,  and  therefore  should  be  prioritised  to  provide  for  the  gradual  uptake  of 
these data in greenhouse gas emissions calculation processes. However, primary data might be 
unattainable  or  prohibitively  expensive  for  certain  stakeholders,  especially  SMEs.  Therefore, 
the use of secondary data should be allowed under clear conditions.  

(16)  Regarding secondary  data,  greenhouse  gas  emissions of a transport service may be  calculated 
by using default values or modelled data. The use of default values and modelled data should 
however  provide  accurate  and  reliable  information  on  the  greenhouse  gas  emissions  of  a 
specific transport service, and therefore those default values should be set and modelled data be 
developed in neutral and objective manner, based on trusted sources and adequate parameters.  

(17)  A core EU database of default values for greenhouse gas emission intensity should therefore be 
established  to  improve  the  comparability  of  greenhouse  gas  emissions  results  obtained  in  the 
application of this Regulation. However, given the sectorial, national and regional specificities 
of those default values across the Union, other relevant databases and datasets operated by third 
parties should be allowed on the condition that they undergo a technical quality check at Union 
level.  

(18)  When  establishing  greenhouse  gas  emission  intensity  of  a  transport  service,  greenhouse  gas 
emission factors for transport energy carriers are required to derive estimates of greenhouse gas 
emissions reflecting the amount of energy used in  well-to-wheel perspective. Hence, a central 
EU database of greenhouse gas emission factors of energy carriers should be set up to guarantee 
the comparability and quality of input data.  

(19)  The  development  and  maintenance  of  the  EU  databases  of  default  values  for  greenhouse  gas 
emission intensity and greenhouse gas emission factors, as well as the technical quality check of 
external databases and datasets operated by third parties should be undertaken by a neutral and 
competent body operating at Union level. Given its remit, the European Environmental Agency 
is best placed to provide the necessary assistance for the proper implementation of this part of 
the Regulation. Where relevant, this work may rely on contribution from and be supported by 
other sectorial EU bodies, in accordance of separate Union law. 

(20)  Modelled  data  may  be  used  if  they  are  based  on  a  model  established  in  conformity  with  the 
reference  methodology  and,  where  relevant,  other  provisions  regarding  the  use  of  secondary 
data and calculation tools set out in this Regulation.  

(21)  Regulation (EU) 2015/75758 and Directive 2003/87/EC59 require the collection, calculation and 
annual  reporting  of  CO2  emissions  from  ships  and  aircrafts,  respectively.  Regulation  (EU) 
2015/757 and Directive 2003/87/EC may be to certain extent complementary to the provisions 
set  out  in  this  Regulation,  especially  in  terms  of  producing  fuel  burnt  data  as  an  input  for 
quantifying emissions of transport services. Input data for generating greenhouse gas emissions 

58 

59 

Regulation  (EU)  2015/757  of  the  European  Parliament  and  of  the  Council  of  29  April  2015  on  the  monitoring, 
reporting  and  verification  of  carbon  dioxide  emissions  from  maritime  transport,  and  amending  Directive 
2009/16/EC (OJ L 123, 19.5.2015, p. 55–76) 
Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for 
greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC (OJ 
L 275, 25.10.2003, p. 32–46) 

EN 

21 

  EN 

                                                 
of  transport  services  may  also  originate  from  the  implementation  of  other  legislative 
frameworks, such as Regulation (EU) 2019/124260 and Regulation (EU) 2019/63161.  

(22) 

It is appropriate to lay down common metrics to express greenhouse gas emissions output data 
that underlie the  comparability of those data  and allow for  effective benchmarking  of  various 
transport  services.  Common  metrics  should  also  enable  clear  communication  from  a  data 
provider and accurate understanding of this communication by a data recipient. 

(23)  Any  disaggregated  information  on  greenhouse  gas  emissions  of  a  transport  service  that  is 
disclosed to a third party for commercial or regulatory purposes in accordance with the scope of 
this Regulation, should indispensably and prominently include output data established pursuant 
to the specific rules for calculating greenhouse emissions set out by this Regulation. Additional 
data elements, serving other purposes than those defined under this Regulation, can be added, 
where relevant.  

(24)  To  demonstrate  the  compliance  with  the  requirements  set  out  in  this  Regulation,  an  entity 
calculating  and  disclosing  information  on  greenhouse  gas  emissions  of  a  transport  service 
should  be  able  to  draw  an  evidence  to  substantiate  the  respective  output  data.  The  evidence 
should  be  drawn  pursuant  to  the  rules  on  reporting  at  a  transport  service  level  set  out  by 
standard  EN  ISO  14083:2023,  and  shall  be  available  upon  request  of  a  competent  authority, 
such as a court, or any other third party if so required under separate arrangements, including in 
the business-to-business perspective.  

(25)  Unless separate arrangements apply, a data intermediary collecting information on greenhouse 
gas  emissions of a transport service from  a concerned entity or other relevant  legal  or natural 
person, and disclosing it on the market, should not be considered liable in case this information 
breaches any of the requirements  related to  the calculation  and verification  of greenhouse  gas 
emissions  of  transport  services,  and  the  certification  of  calculation  tools,  set  out  by  this 
Regulation.  However,  the  data  intermediary  should  make  effort  to  prevent  from  inaccurate  or 
incorrect  information  to  be  disclosed,  and  should  respect  rules  related  to  the  greenhouse  gas 
emissions  output  data,  communication  and  transparency.  In  addition,  the  data  intermediary 
should provide the source of this information,  to allow for the identification of the  respective 
information provider. 

(26)  External calculation tools that are provided on the market for the broader commercial and non-
commercial use can facilitate the accounting of greenhouse gas emissions of transport services, 
thus supporting its uptake by the wider groups of stakeholders. The use of these tools should be 
certified  to  guarantee  that  they  conform  to  the  requirements  of  this  Regulation,  especially  as 
regards the use of the common reference methodology and an appropriate set of input data.  

(27)  A properly designed verification system for the conformity of greenhouse gas emissions output 
data disclosed on the market and underlying calculation processes, to the requirements set out 
under this Regulation, should substantially increase trust in the reliability and accuracy of those 
data. Entities that have successfully undergone the conformity assessment should be entitled to 
obtain  a  proof  of  compliance,  to  be  commonly  recognised  across  the  Union.  Where  primary 

60 

61 

Regulation (EU) 2019/1242 of the European Parliament and of the Council of 20 June 2019 setting CO2 emission 
performance  standards  for  new  heavy-duty  vehicles  and  amending  Regulations  (EC)  No  595/2009  and  (EU) 
2018/956 of the European Parliament and of the Council and Council Directive 96/53/EC (OJ L 198, 25.7.2019) 
Regulation (EU) 2019/631 of the European Parliament and of the Council of 17 April 2019 setting CO2 emission 
performance standards for new passenger cars and for new light commercial vehicles, and repealing Regulations 
(EC) No 443/2009 and (EU) No 510/2011 (recast) (Text with EEA relevance.) (OJ L 111, 25.4.2019, p. 13–53) 

EN 

22 

  EN 

                                                 
data were included, the proof of compliance should acknowledge it, especially to incentivise the 
collection  and  use  of  primary  data  by  any  entity  concerned  by  the  rules  set  out  by  this 
Regulation. 

(28)  Administrative  burden  linked  to  the  verification  could  be  disproportionate  for  smaller 
companies and therefore it should be avoided. To that end, SMEs should be exempted from the 
requirements  related  to  the  verification,  unless  these  enterprises  wish  to  obtain  a  respective 
proof  of  compliance.  In  addition,  large  enterprises  should  take  into  account  the  principle  of 
proportionality  when  considering  requesting  the  verification  of  conformity  from  value  chain 
partners, in particular SMEs.. 

(29) 

(30) 

In case the verification of information on greenhouse gas emissions data of transport services is 
organised  in  accordance  with  specific  rules  set  out  by  other  Union  legislation,  including  a 
regulation  on  ensuring  a  level  playing  field  for  sustainable  air  transport  and  implemented  by 
the European  Union  Aviation  Safety  Agency,  these  rules  shall  be  treated  in  an  equivalent 
manner, under the condition that the verification assessment is established consistently with the 
requirements of this Regulation. 

In  order  to  allow  for  the  efficient  functioning  of  this  Regulation,  the  power  to  adopt  acts  in 
accordance with Article 290 of the Treaty on the Functioning of the European Union should be 
delegated  to  the  Commission  in  respect  of  assessing  and  excluding  certain  elements  of  the 
reference  methodology;  submitting  requests  to  the  European  Committee  for  Standardisation, 
establishing rules to conduct the technical quality check of external databases of default values, 
adapting metrics for output greenhouse gas emissions data and establishing further methods and 
criteria of accreditation of conformity assessment bodies. It is of particular importance that the 
Commission carry out appropriate consultations during its preparatory work, including at expert 
level, and that those consultations be conducted in accordance with the principles laid down in 
the  Interinstitutional  Agreement  of  13  April  2016  on  Better  Law-Making62.  In  particular,  to 
ensure equal participation in the preparation of delegated acts, the European Parliament and the 
Council  receive  all  documents  at  the  same  time  as  Member  States'  experts,  and  their  experts 
systematically  have  access  to  meetings  of  Commission  expert  groups  dealing  with  the 
preparation of delegated acts. 

(31) 

In order to ensure uniform conditions for the implementation of this Regulation, implementing 
powers concerning the certification of calculation tools  and the verification of the  greenhouse 
gas emissions data, should be conferred on the Commission. Those powers should be exercised 
in  accordance  with  Regulation  (EU)  No  182/2011  of  the  European  Parliament  and  of  the 
Council63. 

(32)  The comparability of greenhouse gas emissions data of transport services and better uptake of 
greenhouse  gas  emissions  accounting  in  business  practice,  are  not  objectives  that  can  be 
sufficiently achieved by the Member States without risking to introduce red tape on the internal 
market and with additional costs and administrative burden for industries. Those objectives can 
rather,  by  reason  of  network  effects  of  Member  States  acting  together,  be  better  achieved  at 
Union  level.  Therefore,  the  Union  may  adopt  measures,  in  accordance  with  the  principle  of 
subsidiarity as set out in Article 5 of the Treaty on European Union.  

62 

63 

Interinstitutional  Agreement  between  the  European  Parliament,  the  Council  of  the  European  Union  and  the 
European Commission on Better Law-Making (OJ L 123, 12.5.2016, p. 1) 
Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the 
rules  and  general  principles  concerning  mechanisms  for  control  by  the  Member  States  of  the  Commission's 
exercise of implementing powers (OJ L 55, 28.2.2011, p. 13). 

EN 

23 

  EN 

                                                 
(33) 

In  accordance  with  the  principle  of  proportionality,  it  is  necessary  and  appropriate  for  the 
achievement  of the basic objective of incentivising behavioural  change among businesses and 
customers to reduce  greenhouse gas  emissions from transport services through the uptake and 
use  of  comparable  and  reliable  greenhouse  gas  emissions  data  to  lay  down  rules  on  the 
accounting  of  greenhouse  gas  emissions  of  transport  services.  This  Regulation  does  not  go 
beyond what is necessary in order to achieve the objectives pursued, in accordance with Article 
5(4) on the Treaty on European Union. 

HAVE ADOPTED THIS REGULATION 

CHAPTER 1 

GENERAL PROVISIONS 

Article 1 

Subject matter 

This  Regulation  establishes  rules  for  the  accounting  of  the  greenhouse  gas  emissions  of  transport 
services that start or end on the Union territory. 

Article 2 

Scope 

This  Regulation  applies  to  any  entity  providing  or  organising  freight  and  passenger  services  in  the 
Union that calculates greenhouse gas emissions of a transport service starting or ending on the Union 
territory and discloses disaggregated information on those emissions to any third party for commercial 
or regulatory purposes.  

Article 3 

Definitions 

For the purposes of this Regulation, the following definitions shall apply: 

(1) 

(2) 

(3) 

(4) 

“greenhouse  gas”  means  gaseous  constituent  of 
the  atmosphere,  both  natural  and 
anthropogenic, that absorbs and emits radiation at specific wavelengths within the spectrum of 
infrared radiation emitted by the Earth's surface, the atmosphere and clouds; 

“greenhouse gas emission” means release of a greenhouse gas into the atmosphere expressed 
in mass of carbon dioxide equivalent; 

“carbon  dioxide  equivalent  (CO2e)”  means  unit  for  comparing  the  radiative  forcing  of  a 
greenhouse gas to that of carbon dioxide 

“greenhouse  gas  emissions  accounting”  means  the  actions  performed  to  quantify,  through 
measurements and calculations, and used for reporting, greenhouse gas emissions; 

EN 

24 

  EN 

 
(5) 

(6) 

(7) 

(8) 

(9) 

(10) 

(11) 

(12) 

(13) 

(14) 

(15) 

(16) 

(17) 

(18) 

(19) 

(20) 

(21) 

(22) 

“transport service” means transporting freight or a passenger from an origin to a destination; a 
transport service can imply one or multiple transport chain elements requiring both transport 
operation(s) and/or hub operation(s);  

“transport  operation”  means  operation  of  a  vehicle  in  order  to  transport  passengers  and/or 
freight; 

“hub operation” means operation in order to transfer freight or passengers through a hub; 

“vehicle" means a means of transporting passengers and/or goods in all transport modes; 

“transport  chain”  means  a  sequence  of  transport  elements  related  to  freight  or  a  (group  of) 
passenger(s)  that,  when  taken  together,  constitutes  its  movement  from  an  origin  to  a 
destination; 

“transport  chain  element” means  a section of a transport chain  within which the freight  or a 
(group of) passenger(s) is carried by a single vehicle or transits through a single hub; 

“disclosure  of  information  on  greenhouse  gas  emissions  of  a  transport  service”  means  the 
communication of disaggregated information on greenhouse gas emissions related to a specific 
transport  service  by  a  concerned  entity  or  by  a  data  intermediary  to  any  third  party,  in  the 
context of the provision, communication or marketing of that service, either before or after the 
provision of the transport service.       

“concerned  entity”  means  an  entity  that  calculates  greenhouse  gas  emissions  of  a  transport 
service starting or ending on the Union territory and discloses information on those emissions 
to any third party, for commercial or regulatory purposes; 

“data intermediary” means a legal or natural person collecting and disclosing information on 
greenhouse gas emissions of a transport service on the basis of separate legal, contractual or 
other relevant arrangements; 

“greenhouse gas activity” means activity that results in a greenhouse gas emission; 

“greenhouse gas activity data” means quantitative measure of a greenhouse gas activity; 

“greenhouse  gas  emission  intensity”  means  coefficient  relating  specified  greenhouse  gas 
activity data with the greenhouse gas emission  

“greenhouse  gas  emission  factor”  coefficient  relating  greenhouse  gas  activity  with  the 
greenhouse gas emission; 

“well-to-wheel  greenhouse  emissions”  means  emissions  representing  the  greenhouse  gas 
impact stemming from both vehicle use and vehicle energy provision 

“tank-to-wheel emissions” means vehicle propulsion related emissions from the energy use; a 
subset of well-to-wheel emissions; 

“energy  carrier”  means  a  substance  or  phenomenon  that  can  be  used  to  produce  mechanical 
work or heat or to operate chemical or physical processes; 

“primary  data”  means  quantified  value  of  a  process  or  an  activity  obtained  from  a  direct 
measurement or of a calculation based on direct measurements; 

“secondary  data”  means  either  modelled  data  or  default  values  that  do  not  fulfil  the 
requirements for primary data, including data from databases and published literature, default 
greenhouse gas emission factors from national inventories, calculated data, estimates or other 
representative data and data obtained from proxy processes or estimates; 

EN 

25 

  EN 

(23) 

(24) 

(25) 

(26) 

(27) 

(28) 

(29) 

(30) 

“default value” means secondary data value drawn from a published source, which is taken as 
default in case of lack of primary or modelled data; 

“modelled data” means data established by use of a model that takes into account primary data 
and/or greenhouse gas emission-relevant parameters of a transport operation or hub operation, 
including by use of a model provided through a calculation tool; 

“output  data”  means  disaggregated  data  on  greenhouse  gas  emissions  of  a  transport  service 
established with using the reference methodology and input data set out by this Regulation; 

“metrics” means a measure of quantitative assessment; 

 “evidence  substantiating  information  on  greenhouse  gas  emissions  of  a  transport  service” 
means the on demand establishment of a report at the level of a transport service, as set out in 
EN ISO 14083:2023; 

“calculation  tool”  means  an  application,  model  or  software  allowing  for  the  automatic 
calculation of greenhouse gas emissions of a transport service; 

“external calculation tool” means a calculation tool that is provided  on the market by a third 
party for the broader commercial or non-commercial use; 

“conformity assessment  body” means  a conformity assessment  body  as defined in  Article 2, 
point (13), of Regulation (EC) No 765/200864. 

CHAPTER II 

METHODOLOGY 

Article 4 

1. 

2. 

3. 

4. 

64 

Method for calculating greenhouse gas emissions of transport services 

The  greenhouse  gas  emissions  of  transport  services  shall  be  calculated  on  the  basis  of  the 
methodology defined in EN ISO 14083:2023 standard, in its up-to-date version, and the rules 
set out in Chapter III of this Regulation. 

The  Commission  shall  assess  the  need  for  an  adjustment  of  any  component  of  the  standard 
referred  to  in  paragraph  1,  not  later  than  36  months  after  the  date  of  application  of  this 
Regulation. 

The  Commission  may  launch  a  compliance  check  to  assess  any  amendment  to  the  standard 
referred to in paragraph 1. The compliance check shall be initiated by the Commission, which, 
where appropriate, may act at the request of a Member State. 

The  Commission  is  empowered  to  adopt  delegated  acts  in  accordance  with  Article  16  to 
exclude  from  the  scope  of  this  Regulation  an  amendment  referred  to  in  paragraph  3  and  a 
component  referred  to  in  paragraph  2,  if,  based  on  its  assessment,  this  amendment  or 
component create a manifest risk of the incompatibility with the objectives of this Regulation 
and other applicable Union rules. 

Regulation  (EC)  No  765/2008  of  the  European  Parliament  and  of  the  Council  of  9  July  2008  setting  out  the 
requirements  for  accreditation  and  market  surveillance  relating  to  the  marketing  of  products  and  repealing 
Regulation (EEC) No 339/93 (OJ L 218, 13.8.2008) 

EN 

26 

  EN 

                                                 
5. 

6. 

1. 

2. 

The  Commission  is  empowered  to  adopt  delegated  acts  in  accordance  with  Article  16  to 
request  the  European  Committee  on  Standardisation  to  revise  the  standard  referred  to  in 
paragraph  1,  including  based  on  the  result  of  the  assessment  referred  to  in  paragraph  2  and 
compliance check referred to in paragraph 3.  

The Commission is empowered to adopt implementing acts in accordance with Article 17 to 
supplement  this  Regulation  with  a  view  to  clarify  the  reference  methodology  referred  to  in 
paragraph 1, to ensure its uniform implementation on the market as regards the approach for 
determining  appropriate  emission-relevant  parameters  for  calculating  greenhouse  gas 
emissions  before  a  service  is  provided,  and,  where  applicable,  other  technical  parameters 
related  to  the  allocation  of  emissions  or  aggregation  of  data  elements  that  are  not  explicitly 
explained in that methodology. 

CHAPTER III 

INPUT DATA AND SOURCES 

Article 5 

Use of primary and secondary data 

Entities  referred  to  in  Article  2  shall  prioritise  the  use  of  primary  data  for  calculating 
greenhouse gas emissions of a transport service. 

The use of secondary data for calculating greenhouse gas emissions of a transport service shall 
be allowed under the following conditions:  

(a)  default values for greenhouse gas emission intensity are derived from: 

(i)  a core EU database of default values for greenhouse gas emission intensity, referred 

to in Article 6, paragraph 1; 

(ii)  databases  and  datasets  of  default  values  for  greenhouse  gas  emission  intensity 

operated by third parties, in accordance with Article 7; 

(b)  default greenhouse gas emission factors for the transport energy carriers are derived from 
the central EU database of default greenhouse gas emission factors, referred to in Article 
8; 

(c)  modelled data  rely on a  model established in  accordance with  the method referred to  in 
Article 4 and the rules set out in Article 5 (2), point (b) and Article 11, where appropriate. 

Article 6 

Core EU database of default values for greenhouse gas emission intensity 

1.  The Commission with the assistance of the European Environmental Agency, shall establish a 
core EU database of default emission intensity values referred to in Article 5 (2), point (a)(i). 

2.  The  Commission  shall  ensure  the  maintenance,  update  and  continuous  development  of  the 
database referred to  in  paragraph 1, taking into account  for the evolution  of the technological 
state-of-the-art  in  the  transport  sector  and  of  new  methodological  approaches  for  calculating 
greenhouse gas emissions. 

EN 

27 

  EN 

3.  Access  to  the database referred to  in  paragraph  1, to  consult  or use default emission intensity 

values shall be open to the public and free of charge. 

Article 7 

Databases and datasets of default values for greenhouse gas emission intensity operated by third 
parties  

1.  A  developer  of  a  database  or  dataset  referred  to  in  Article  5  (2),  point  (a)(ii)  shall  submit  an 
application to the Commission for a technical quality check of default values for greenhouse gas 
emission intensity included in that database or dataset. The Commission, with the assistance of 
the  European  Environmental  Agency,  shall  conduct  the  technical  quality  check  in  accordance 
with the requirements set out in Articles 4 to 8 of this Regulation.  

2.  Only  databases  and  datasets  of  default  emission  intensity  values  that  have  been  positively 
assessed in that technical quality check referred to paragraph 1 shall be used for the purpose of 
using secondary data in accordance with Article 5 (2), point (a)(ii). 

3.  The technical quality check is  required as from 24 months after the  date of the application of 
this Regulation, at the latest. A record of positive assessment of that quality check shall be valid 
for two years.  

4.  The  Commission  shall  adopt  implementing  acts  in  accordance  with  Article  17  to  supplement 
this  Regulation  by  establishing  rules  and  conditions  to  conduct  the  technical  quality  check 
referred to in paragraph 1. 

Article 8 

Central EU database of default greenhouse gas emission factors 

1.  The Commission, with the assistance of the European Environmental Agency, shall establish a 
central EU database of default greenhouse gas emission factors referred to in Article 5(2), point 
(b).  

2.  The Commission, with the assistance of the European Environmental Agency, shall ensure the 
maintenance,  update  and  continuous  development  of  the  database  referred  to  in  paragraph  1, 
taking into account the evolution of the technological state-of-the-art in the transport sector and 
of new methodological approaches for calculating greenhouse gas emissions. 

3.  Access  to  the  database  referred  to  in  paragraph  1,  to  consult  or  use  default  greenhouse  gas 
emission factors for the transport energy carriers shall be open to the public and free of charge. 

EN 

28 

  EN 

CHAPTER IV 

OUTPUT DATA AND TRANSPARENCY 

Article 9 

Establishing output data on greenhouse gas emissions of a transport service  

1.  Output data shall be established using the reference methodology and input data in accordance 

with Articles 4 to 8 of this Regulation. 

2.  The output data may be established with using calculation tools. External calculation tools shall 

comply with the requirements laid down in Article 11. 

3.  The output data as a minimum shall consist total mass of carbon dioxide equivalent (CO2e) per 
transport  service,  and,  in  relation  to  a  type  of  transport  service  concerned,  at  least  one  of  the 
following data metrics: 

(a)  mass CO2e per tonne kilometre, or equivalent units, for freight transport; 

(b) mass CO2e per tonne or equivalent units, for freight hub throughput; 

(c)  mass CO2e per passenger kilometre, or equivalent units, for passenger transport; 

(d) mass CO2e per passenger or equivalent units, for passenger hub throughput. 

4.  The Commission shall be empowered to adopt delegated acts in accordance with Article 16 to 

complement the list of metrics for output data referred to in paragraph 3. 

Article 10 

Communication and transparency 

1.  Concerned  entities  shall  disclose  output  data  in  a  clear  and  unambiguous  manner.  When 
concerned  entities  disclose  output  data,  in  the  communication  accompanying  this  disclosure 
they shall include the following statement “Well-to-wheel greenhouse gas emissions calculated 
in  accordance  with  Regulation  [reference  to  this  Regulation]  of  the  European  Parliament  and 
the  Council”,  at  least  in  one  of  the  official  languages  of  the  EU,  and  where  possible,  in  an 
official language of a Member State on the territory of which the service is performed. 

2.  Where  output data  are  obtained and disclosed by a data intermediary on  the basis of separate 
arrangements, the rules laid down in paragraph 1 and Article 9(3) shall apply. When disclosing 
output data, the data intermediary shall include a reference to the source of these data. 

3.  Where primary data are used in the meaning of Article 5(1), concerned entities shall be entitled 
to communicate this fact to any third party if the use of primary data was verified in accordance 
with Articles 12 and 13. 

4.  Concerned entities shall be able to establish evidence substantiating how  the output data were 
established. That evidence shall be drawn pursuant to the requirements set out by the reference 
methodology referred to in Article 4(1), and: 

(a)  it shall serve as  a basis for the verification assessment  in accordance with Articles 12 and 

13; 

EN 

29 

  EN 

(b) it  shall  be  made  available  upon  request  of  a  competent  authority,  or  another  third  party 

insofar separate legal or contractual arrangements apply; 

(c)  where the verification is performed in accordance with Article 12 and 13, it shall include a 
reference to the proof of compliance referred to in Article 13(6), and the contact information 
of the conformity assessment body that drew up the proof of compliance; 

(d) where the output data are established through the use of an external calculation tool referred 

to in Article 9(2), it shall include a reference to that calculation tool. 

5.  The  output  data  and  evidence  referred  to  in  paragraph  5  shall  be  established  in  a  clear  and 
unambiguous  manner,  at  least  in  one  of  the  official  languages  of  the  Union.  Where  possible, 
they shall be made available in the form of a weblink, QR code or equivalent. 

6.  Personal data shall be processed in accordance with Regulation (EU) 2016/679 of the European 

Parliament and of the Council65. 

7.  Any recipient of output data and of evidence referred to in paragraph 5, shall take measures to 
ensure the confidentiality of relevant commercial data that are processed and communicated in 
accordance  with  this  Regulation,  and  ensure  that  such  data  may  be  accessed,  processed  and 
disclosed only when authorised. 

CHAPTER V 

COMPLEMENTARY MEASURES 

Article 11 

Certification of calculation tools 

1.  External calculation tools referred to in Article 9, paragraph 2 shall be certified by a conformity 

assessment body referred to in Article 14. 

2.  Calculation  tool  developer  shall  submit  an  application  to  a  conformity  assessment  body  that 
shall assess the compliance of the calculation tool with the requirements laid down in Articles 4 
to  9.  In  the  case  of  a  positive  assessment,  the  conformity  assessment  body  shall  issue  a 
certificate  of  conformity  of  the  calculation  tool  to  this  Regulation.  In  the  case  of  a  negative 
assessment,  the  conformity  assessment  body  shall  provide  the  reasons  for  the  negative 
assessment to the applicant. 

3.  The conformity assessment body concerned shall maintain an up-to-date list of the calculation 
tools  that  it  has  certified  and  for  which  it  has  withdrawn  or  suspended  certification.  It  shall 
make  that  list  publicly  available  on  its  website  and  shall  communicate  the  address  of  that 
website to the Commission without delay.  

4.  The certificate shall be valid for two years. 

65 

Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of 
natural  persons  with  regard  to  the  processing  of  personal  data  and  on  the  free  movement  of  such  data,  and 
repealing Directive 95/46/EC (General Data Protection Regulation); (OJ L 119, 4.5.2016, p.1) 

EN 

30 

  EN 

 
                                                 
5.  The  Commission  shall  publish  on  its  official  website  a  list  of  all  calculation  tools  that  are 

certified in accordance with paragraph 1 and paragraph 2. 

6.  The Commission shall adopt implementing acts in accordance with Article 17 to lay down rules 
on the certification of calculation tools, the related certificate of conformity, including rules on 
the renewal, suspension and withdrawal of certification. 

VERIFICATION OF GHREENHOUSE GAS EMISSION DATA AND CALCULATION 

CHAPTER VI 

PROCESSES 

Article 12 

Scope of the verification 

1.  Output  data  referred  to  in  Article  9  shall  be  subject  to  verification  of  its  conformity  with  the 

requirements laid down in Articles 4 to 9 of this Regulation. 

2.  The  verification  requirements  referred  to  in  paragraph  1  shall  apply  to  concerned  entities 
referred to Article 2, with the exception of micro, small and medium-sized enterprises referred 
to  in  Commission  Recommendation  2003/361/EC66.  The  micro,  small  and  medium-sized 
enterprises may undergo the verification upon their request. 

Article 13 

Verification activities and process 

1.  The conformity assessment body referred to in Article 14 shall verify the reliability, credibility, 

adherence and accuracy of the output data disclosed by a concerned entity. 

2.  The verification shall be performed in accordance with the requirements laid down in Articles 4 

to 9, and based on evidence referred to in Article 10(5). This verification shall address: 

(a)  the calculation methodology used;  

(b) the source(s) of the input data used for the calculation; 

(c)  the correctness of the calculation performed; 

(d) the metrics applied. 

3.  Where external  calculation  tools are used, the  conformity assessment  body  takes into account 

their respective certificate of conformity referred to in Article 11. 

4.  Where  the  verification  assessment  identifies  incorrect  calculations  or  non-compliance  with 
Articles  4  to  9  of  this  Regulation,  the  conformity  assessment  body  shall  inform  the  entity 
concerned thereof in a timely manner. That entity shall then correct  the calculation or remedy 
non-conformities so as to enable the verification process to be completed. 

66 

Commission Recommendation 2003/361/EC of 6 May 2003 concerning the definition of micro, small and  medium-
sized enterprises (OJ L 124, 20.5.2003, p. 36). 

EN 

31 

  EN 

                                                 
5.  The  entity  concerned  shall  provide  the  conformity  assessment  body  with  any  additional 
information that enables it to carry out the verification procedures. The conformity assessment 
body may conduct checks during the verification process to determine the reliability of data and 
calculations.  

6.  Upon  completion  of  the  verification,  the  conformity  assessment  body  shall  draw  up,  where 
appropriate, a proof of compliance confirming that the output data comply with the respective 
requirements set out in this Regulation.  

7.  The conformity assessment body concerned shall draw up and maintain an up-to-date list of the 
entities that have undergone the verification pursuant to paragraphs 1 to 6. By 31 March each 
year, the conformity assessment body shall notify that list to the Commission. 

8.  Where other Union legislation lays down specific rules on the verification assessment of output 
data,  those  rules  shall  be  treated  in  an  equivalent  manner,  under  the  condition  that  the 
verification assessment is established consistently with this Regulation. 

9.  The  Commission  shall  adopt  implementing  acts  in  accordance  with  Article  17  laying  down 
detailed rules on the verification of the output data and the related proof of compliance. Those 
rules  shall  include  provisions  related  to  the  evidence  referred  to  in  Article  10(5),  and  the 
communication rights associated with the use of primary data referred to in Article 10(4). 

CHAPTER VII 

ACCREDITATION 

Article 14 

Conformity Assessment Bodies 

1.  Conformity  assessment  bodies  shall  be  accredited  to  perform  verification  or  certification 

activities referred to in Articles 11, 12 and 13. 

2.  The  conformity  assessment  body  shall  be  independent  from  an  entity  applying  for  the 

verification or certification activities referred to in Articles 11, 12 and 13. 

3.  The  conformity  assessment  body,  its  top-level  management  and  the  personnel  responsible  for 
carrying out the verification tasks shall not engage in any activity that may conflict with their 
independence of judgement or integrity in relation to verification or certification activities. 

4.  The  conformity  assessment  body  and  its  personnel  shall  carry  out  the  verification  or 
certification  activities  with  the  highest  degree  of  professional  integrity  and  the  requisite 
technical  competence  and  shall  be  free  from  all  pressures  and  inducements,  particularly 
financial,  which  might  influence  their  judgement  or  the  results  of  their  verification  activities, 
especially  as  regards  persons  or  groups  of  persons  with  an  interest  in  the  results  of  those 
activities. 

5.  The conformity assessment body shall have the expertise, equipment and infrastructure required 
to perform the verification or certification activities in relation to which it has been accredited. 

6.  The personnel of a conformity assessment body shall observe professional secrecy with regard 

to all information obtained in carrying out the verification and certification tasks. 

EN 

32 

  EN 

7.  Where a conformity assessment body subcontracts specific tasks connected with verification or 
certification,  or  has  recourse  to  a  subsidiary,  it  shall  take  full  responsibility  for  the  tasks 
performed  by  subcontractors  or  subsidiaries  wherever  these  are  established,  including  by 
assessing  and  monitoring  of  the  qualifications  of  the  subcontractor  or  the  subsidiary  and  the 
work carried out by them. 

Article 15 

Accreditation procedures 

1.  Conformity  assessment  bodies  referred  to  in  Article  14(1)  shall  be  accredited  by  a  national 
accreditation body pursuant to Chapter II of Regulation (EC) of the European Parliament and of 
the Council No 765/2008.  

2.  Each  Member  State  shall  designate  an  authority  that  shall  maintain  an  up-to-date  list  of  the 
accredited conformity assessment bodies. Those designated national authorities shall make that 
list publicly available on an official government website. 

3.  By 31 March each year, the national accreditation body shall notify to the Commission the list 
of accredited conformity assessment bodies, together with all relevant contact information. 

4.  The  Commission  is  empowered  to  adopt  delegated  acts  in  accordance  with  Article  16,  to 
supplement  this  Regulation  by  establishing  further  methods  and  criteria  of  accreditation  of 
conformity assessment bodies. 

CHAPTER VIII 

DELEGATED AND IMPLEMENTING POWERS 

Article 16 

Exercise of the delegation 

1.  The power to adopt delegated acts is conferred on the Commission subject to the conditions laid 

down in this Article. 

2.  The power to adopt delegated acts as referred to in Article 4(4), Article 4(5), Article 9(4) and 
Article 15(4)  shall be conferred on the Commission  for  an undetermined  period of time from 
[OP: Please insert a date: entry into force of this Regulation]. 

3.  The delegation of power referred to in Article 4(4), Article 4(5), Article 9(4) and Article 15(4) 
may be revoked at any time by the European Parliament or by the Council. A decision to revoke 
shall put an end to the delegation of the power specified in that decision. It shall take effect the 
day following the publication of the decision in the Official Journal of the European Union or at 
a  later  date  specified  therein.  It  shall  not  affect  the  validity  of  any  delegated  acts  already  in 
force. 

4.  Before  adopting  a  delegated  act,  the  Commission  shall  consult  experts  designated  by  each 
Member State in accordance with the principles laid down in the Interinstitutional Agreement of 
13 April 2016 on Better Law-Making. 

EN 

33 

  EN 

5.  As  soon  as  it  adopts  a  delegated  act,  the  Commission  shall  notify  it  simultaneously  to  the 

European Parliament and to the Council.  

6.  A  delegated  act  adopted  pursuant  to  Article  4(4),  Article  4(5),  Article  9(4)  and  Article  15(4) 
shall enter into force only if no objection has been expressed either by the European Parliament 
or  by  the  Council  within  a  period  of  [two  months]  of  notification  of  that  act  to  the  European 
Parliament and the Council or if, before the expiry of that period, the European Parliament and 
the Council have both informed the Commission that they will not object. That period shall be 
extended by two months at the initiative of the European Parliament or of the Council. 

Article 17 

Committee procedure 

1.  The  Commission  shall  be  assisted  a  committee  within  the  meaning  of  Regulation  (EU)  No 

182/2011.  

2.  Where  reference  is  made  to  this  paragraph,  Article  5  of  Regulation  (EU)  No  182/2011  shall 

apply. 

CHAPTER IX 

FINAL PROVISIONS 

Article 18 

Report and review 

The  Commission  shall  carry  out  an  evaluation  of  this  Regulation  in  light  of  the  objectives  that  it 
pursues and present a report on the main findings to the European Parliament and the Council by [OP: 
please insert a date: 5 years after the Regulation is applicable]. 

Article 19 

Entry into force and application 

1.  This Regulation shall enter into force on the twentieth day following that of its publication in 

the Official Journal of the European Union.  

2.  It  shall  apply  from  [OP:  Please  insert  a  date:  42  months  after  the  entry  into  force  of  this 

Regulation]. 

3.  However, Article 4(4),  Article 4(5) and Article 4 (6), Article 7(4), Article 9(4), Article 11(6), 
Article 13(9) and Article 15(4) shall apply from the date of entry into force of this Regulation. 

This Regulation shall be binding in its entirety and directly applicable in all Member States. 

EN 

34 

  EN 

 
Done at Strasbourg, 

For the European Parliament 
The President 

For the Council 
The President 

EN 

35 

  EN 

 
LEGISLATIVE FINANCIAL STATEMENT 

Contents 

1. 

1.1. 

1.2. 

1.3. 

1.4. 

FRAMEWORK OF THE PROPOSAL/INITIATIVE ................................................. 3 

Title of the proposal/initiative ...................................................................................... 3 

Policy area(s) concerned .............................................................................................. 3 

The proposal/initiative relates to: ................................................................................. 3 

Objective(s) .................................................................................................................. 3 

1.4.1.  General objective(s) ..................................................................................................... 3 

1.4.2.  Specific objective(s) ..................................................................................................... 3 

1.4.3.  Expected result(s) and impact ...................................................................................... 3 

1.4.4. 

Indicators of performance ............................................................................................ 3 

1.5. 

Grounds for the proposal/initiative .............................................................................. 4 

1.5.1.  Requirement(s) to be met in the short or long term including a detailed timeline for 

roll-out of the implementation of the initiative ............................................................ 4 

1.5.2.  Added value of Union involvement (it may result from different factors, e.g. 

coordination gains, legal certainty, greater effectiveness or complementarities). For 
the purposes of this point 'added value of Union involvement' is the value resulting 
from Union intervention which is additional to the value that would have been 
otherwise created by Member States alone. ................................................................. 5 

1.5.3.  Lessons learned from similar experiences in the past .................................................. 5 

1.5.4.  Compatibility with the Multiannual Financial Framework and possible synergies 

with other appropriate instruments............................................................................... 6 

1.5.5.  Assessment of the different available financing options, including scope for 

redeployment ................................................................................................................ 7 

1.6. 

1.7. 

2. 

2.1. 

2.2. 

2.2.1. 

2.2.2. 

Duration and financial impact of the proposal/initiative ............................................. 7 

Management mode(s) planned ..................................................................................... 7 

MANAGEMENT MEASURES................................................................................... 8 

Monitoring and reporting rules .................................................................................... 8 

Management and control system(s) ............................................................................. 8 

Justification of the management mode(s), the funding implementation mechanism(s), 
the payment modalities and the control strategy proposed .......................................... 8 

Information concerning the risks identified and the internal control system(s) set up 
to mitigate them............................................................................................................ 9 

2.2.3.  Estimation and justification of the cost-effectiveness of the controls (ratio of "control 

costs ÷ value of the related funds managed"), and assessment of the expected levels 
of risk of error (at payment & at closure) .................................................................... 9 

2.3. 

Measures to prevent fraud and irregularities ................................................................ 9 

EN 

1 

  EN 

 
3. 

3.1. 

ESTIMATED FINANCIAL IMPACT OF THE PROPOSAL/INITIATIVE ............ 11 

Heading(s) of the multiannual financial framework and expenditure budget line(s) 
affected ....................................................................................................................... 11 

3.2. 

Estimated financial impact of the proposal on appropriations ................................... 12 

3.2.1.  Summary of estimated impact on operational appropriations.................................... 12 

3.2.2.  Estimated output funded with operational appropriations ......................................... 15 

3.2.3.  Summary of estimated impact on administrative appropriations ............................... 16 

3.2.4.  Compatibility with the current multiannual financial framework.............................. 18 

3.2.5.  Third-party contributions ........................................................................................... 18 

3.3. 

Estimated impact on revenue ..................................................................................... 19 

EN 

2 

  EN 

 
1. 

FRAMEWORK OF THE PROPOSAL/INITIATIVE  

1.1. 

Title of the proposal/initiative 

Proposal  for  a  Regulation  of  the  European  Parliament  and  of  the  Council  on  the 
accounting of greenhouse gas emissions of transport services 

1.2. 

Policy area(s) concerned  

Mobility and Transport 

1.3. 

The proposal/initiative relates to:  

 a new action  

 a new action following a pilot project/preparatory action67  

 the extension of an existing action  

 a merger or redirection of one or more actions towards another/a new action  

1.4. 

Objective(s) 

1.4.1.  General objective(s) 

The general objective of this Regulation is to incentivise behavioural change among 
businesses and customers to reduce greenhouse gas emissions from transport services 
through  the  uptake  and  use  of  comparable  and  reliable  greenhouse  gas  emissions 
data. This initiative will contribute towards SDG 13 (“Take urgent action to combat 
climate  change  and  its  impacts”)  ,  SDG  7  (“Ensure  access  to  affordable,  reliable, 
sustainable  and  modern  energy  for  all”)  and  SDG  12  (“Ensure  sustainable 
consumption and production patterns”). 

1.4.2. 

Specific objective(s) 

The specific objectives of the Regulation are to: 

Ensure  the  comparability  of  results  from  greenhouse  gas  emissions  accounting  of 
transport services; 

Facilitate the uptake of greenhouse gas emissions accounting of transport services in 
business practice. 

1.4.3.  Expected result(s) and impact 

Specify the effects which the proposal/initiative should have on the beneficiaries/groups targeted. 

The proposal is expected to improve the comparability of greenhouse gas emissions 
data  shared  in  the  transport  chain.  This  will  result  from  the  use  of  a  common 
reference  methodology,  accurate 
input  data,  and  unambiguous  and  clear 
communication. 

The  proposal  is  also  expected  to  increase  the  use  of  greenhouse  gas  emissions 
accounting  by  economic  operators  and  other  relevant  entities  towards  reducing 
greenhouse gas emissions of transport services. 

1.4.4. 

Indicators of performance 

Specify the indicators for monitoring progress and achievements. 

67 

As referred to in Article 58(2)(a) or (b) of the Financial Regulation. 

EN 

3 

  EN 

                                                 
The effectiveness of the proposed Regulation, with respect to the Specific Objective 
1, will be determined based on indicators related to the comparability of greenhouse 
gas data of transport services:  

number of external default values databases undergoing the quality check, 

number of entities undergoing the verification of data and processes. 

The effectiveness of the proposed Regulation, with respect to the Specific Objective 
2,  will  be  determined  based  on  indicators  related  to  the  uptake  of  greenhouse  gas 
emissions accounting of transport services: 

number of companies  accounting  greenhouse  gas  emissions  from  transport  services 
based on this Regulation,  

number of entities undergoing the certification of technical calculation tools,  

use of core default values databases (website access and requests), 

number of entities using the certification tools. 

1.5. 

Grounds for the proposal/initiative  

1.5.1.  Requirement(s) to be met in the short or long term including a detailed timeline for 

roll-out of the implementation of the initiative 

The  initiative  will  provide  a  harmonised  regulatory  framework  for  greenhouse  gas 
emissions  accounting  of  transport  services,  and  specific  rules  stimulating  its  use 
across the entire multimodal transport chain. It includes: 

a  common  reference  methodology  provided  by  EN  ISO  14083  standard,  ensuring 
that the calculation of greenhouse gas emissions of transport services is performed in 
a standardised way across the entire transport sector; 

a  harmonised  approach  for  input  data,  by  incentivising  the  use  of  primary  data, 
allowing  modelled  data,  increasing  the  reliability,  accessibility  and  adequacy  of 
default  values  (default  values  for  emission  intensity  and  greenhouse  gas  emission 
factors) and mitigating variations between national, regional and sectorial datasets; 

appropriate metrics for generating and sharing the greenhouse gas emissions data, as 
well  as  common  rules  on  the  communication  and  transparency  of  the  emissions 
accounting results; 

support for implementing this initiative in various transport segments; 

a  common,  proportionate  and  reliable  verification  system  for  the  information  on 
greenhouse gas emissions generated from transport services, and for the underlying 
calculation processes; 

rules related to the development and use of technical emissions calculation tools. 

All these provisions should be fully applicable 42 months after the entry into force of 
this Regulation.  

This  legislative  financial  statement  specifically  relates  to  the  development  and 
management of a common environment of default values, as part of the harmonised 
approach for input data. These tasks will be executed by the European Environmental 
Agency  (EEA),  supported  by  the  HorizonEurope  programme  (HORIZON-CL5-
2023-D6-01-08). Detailed rules related to the provision of data will be stipulated in 

EN 

4 

  EN 

the respective delegated acts, and the future agreements with EEA. The role of EEA 
will be as follows: 

Development  and  maintenance  of  core  database  of  default  values  for  emission 
intensity; 

Establishment of a database of the greenhouse gas emission factors; 

Quality check of third party emission intensity factor databases. 

1.5.2.  Added  value  of  Union  involvement  (it  may  result  from  different  factors,  e.g. 
coordination gains, legal certainty, greater effectiveness or complementarities). For 
the purposes of this point 'added value of Union involvement' is the value resulting 
from  Union  intervention,  which  is  additional  to  the  value  that  would  have  been 
otherwise created by Member States alone. 

Reasons for action at European level (ex-ante):  

By  providing  harmonised  rules  for  greenhouse  gas  emissions  accounting  at  the 
transport  service  level,  this  initiative  is  particularly  relevant  for  cross-border 
operations  between  EU  Member  States.  This  level  of  harmonisation,  related  to  the 
methodological  choices,  input  data  and  common  rules  for  verification,  cannot  be 
effectively achieved across the EU by action of individual Member States. 

Expected generated Union added value (ex-post):  

Overall,  the  EU  transport  sector  has  a  strong  cross-border  dimension,  playing  an 
important  role  for  the  free  flow  of  people  and  goods  on  the  EU  internal  market. 
Efficient transport services are key to meet the demand of transport users, support the 
growth of the EU economy and preserve lifestyle of the citizens. At the same time, 
attention  should  be  drawn  to  challenges  related  to  environmental  impacts  from 
transport, still growing mostly due to the increase of freight and passenger traffic on 
the European network. This Regulation is therefore conceived as an enabler for the 
transport  community  to  facilitate  green  transition.  The  initiative  will  contribute  to 
creating the level playing field for greenhouse gas emissions accounting between all 
segments and modes of transport, and across the national networks. By providing for 
better transparency on the performance of transport services, and supporting the use 
of greenhouse  gas  emissions  data  to  make specific transport choices,  it will lead to 
creating  incentives  for  more  sustainable  solutions  and  innovation.  Any  national 
approaches  would  be  highly  counterproductive  for  achieving  these  objectives, 
bearing  significant  risk  of  conflicting  requirements  and  inconsistent  methodologies 
and  data.  These  divergent  national  approaches  would  add  costs  and  create 
unnecessary burden to businesses operating between different Member States.  

1.5.3.  Lessons learned from similar experiences in the past 

industry 

CountEmissins  EU  is  a  new  inititative  building  on  various  efforts  by  both  the 
European  Commission  and 
towards  a  harmonised  methodological 
framework. Between 2011 and 2019, two consecutive EU-funded projects, the FP7 - 
Carbon Footprint of Freight Transport (COFRET)  and H2020 – Logistics Emissions 
Accounting  &  Reduction  Network  (LEARN)  ,  addressed  the  calculation,  reporting 
and verification of greenhouse gas emissions from transport services, with the aim to 
develop  a  global  method.  These  efforts  initiated  a  coordinated  action  towards 
establishing  a  comprehensive  and  tailor-made  standard  at  the  level  of  International 
Organization for Standardization (ISO). This new standard, referred to as ISO 14083 
was published by ISO in March 2023 and as equivalent European standard EN ISO 

EN 

5 

  EN 

14083:2023  by CEN.  It  builds inter alia on the European Standard EN 16258:2012 
and greenhouse gas Protocol.  

Specific  methodologies  for  greenhouse  gas  emissions  accounting  exist  also  in  the 
different segments of the transport sector, especially in freight.  In many cases, they 
form part of broader green transport programs or other initiatives promoting efficient 
and  low  carbon  transport  activities.  These  include  for  instance  the  industry-led 
Global  Logistics  Emissions  Council  (GLEC)  framework,  the  public-private  US 
SmartWay program, and the Topsector Logistics collaboration program between the 
Dutch government and businesses.  

Furthermore,  there  are  numerous  mode  specific  emission  accounting  methods  and 
requirements,  which  are  either developed by the  industries  themselves, or launched 
by  public  authorities  as  parts  of  specific  legislative  frameworks.  In  maritime,  for 
instance,  there  exists  the  Clean  Cargo  Working  Group  ,  a  business-to-business 
initiative  for  containerised  sea 
the  International  Maritime 
Organisation  (IMO)    adopted  a  mandatory  Fuel  Oil  Data  Collection  System  (DCS) 
for international shipping, requiring vessels to collect and report relevant data into a 
common  database.  Concerning  aviation,  the  Carbon  Offsetting  and  Reduction 
Scheme  for  International  Aviation  (CORSIA)  developed  by  the  International  Civil 
Aviation Organisation (ICAO)  provides a method to calculate CO2  emissions at the 
flight level. ICAO and the International Air Transport Association (IATA)  have also 
established  standards  for  the  aviation  sector  that  prescribe  in  more  detail  how 
emissions need to be reported per passenger and per tonne of freight .  

transport.  Also, 

At  national  level,  the  French  Transport  Code  requires  that  all  entities  offering 
transport  services  on  the  market  (freight  and  passenger,  including  all  modes) 
calculate greenhouse gas emissions for each service departing from and/or ending in 
France, based on a specific methodology. The French Transport Code also provides 
that the information on emissions should be reported to relevant parties, which is the 
only mandatory requirement of this type in the EU. 

1.5.4.  Compatibility  with  the  Multiannual  Financial  Framework  and  possible  synergies 

with other appropriate instruments 

The  proposed  Regulation  is  a  key  deliverable  of  the  Communication  from  the 
Commission  on  a  Sustainable  and  Smart  Mobility  Strategy,  which  sets  out  the  EU 
vision  for  the  transport  system  of  the  future.  The  strategy  announced  that  the 
Commission is planning to establish an EU framework for harmonised measurement 
of transport and logistics emissions (under Flagship 5 -  Pricing carbon and providing 
better incentives for users).   

The  Regulation  will  create  synergies  with  other  pieces  of  the  EU  regulatory 
framework  dealing  with  emissions  reduction  frameworks,  fuel  and  emissions 
standards,  enhanced  transparency  for  users  and  stronger  consumer  rights.  These 
relationships  concern  in  principle  the  use  of  input  data  and  emissions  accounting 
methods, as well as the requirements related to the unambiguous communication on 
greenhouse  gas  emissions  of  transport  services.  These  include  notably:  Regulation 
(EU)  2015/757,  Directive  2003/87/EC,  COM(2021)  550  COM(2022)  222, 
COM(2021)  561,  COM(2021)  562,    Regulation  (EU)  2019/1242,  Regulation  (EU) 
2019/631, and Directive 2005/29/EC. 

The  proposal  is  compatible  with  the  Multiannual  Financial  Framework.  The  tasks 
allocated  to  EEA  will  require  a  contribution  agreement  covering  the  initial 

EN 

6 

  EN 

implementation  period  of  the  Regulation  until  2027,  and  subsequent  long-term 
resource allocation to maintain and update the default values databases, and organise 
the quality check for third party database providers.  

1.5.5.  Assessment  of  the  different  available  financing  options,  including  scope  for 

redeployment 

The large majority of the budgetary implications of this proposal are dealt with under 
this  legislative  financial  statement.  In terms of expenditures, the specific budgetary 
impact  of  this  initiative  is  limited  to  appropriations  for  human  resources  and  the 
necessary  IT  system  developments  to  support  databases  creation,  maintenance  and 
third party database quality checks. These are new tasks for EEA that will gradually 
become  permanent,  while  existing  tasks  will  not  decrease  or  be  partly  phased  out. 
The need for additional resources after the setup period, from 2028 onwards, will be 
considered in the context of the upcoming assessment of resources of EEA, and will 
be covered by the EU subsidy to the Agency (through a compensatory reduction, if 
relevant,  of  programmed  spending  under  the  LIFE  or  other  applicable  budget  lines 
for the financing of the EEA), without prejudice to the future MFF Agreement. 

1.6. 

Duration and financial impact of the proposal/initiative 

 limited duration  

–    in effect from [DD/MM]YYYY to [DD/MM]YYYY  

–    Financial  impact  from  YYYY  to  YYYY  for  commitment  appropriations  and 

from YYYY to YYYY for payment appropriations.  

–   unlimited duration 

–  Implementation with a start-up period from 2025 to 2027, 

–  followed by full-scale operation when the tasks will be included in the new EEA 

mandate. 

1.7.  Method(s) of budget implementation planned68  

 Direct management by the Commission 

–   by its departments, including by its staff in the Union delegations;  

–    by the executive agencies  

 Shared management with the Member States  

 Indirect management by entrusting budget implementation tasks to: 

–   third countries or the bodies they have designated; 

–   international organisations and their agencies (to be specified); 

–   the EIB and the European Investment Fund; 

–   bodies referred to in Articles 70 and 71 of the Financial Regulation; 

–   public law bodies; 

68 

Details of budget implementation methods and references to the Financial Regulation may be found on 
the BUDGpedia site: https://myintracomm.ec.europa.eu/corp/budget/financial-rules/budget-
implementation/Pages/implementation-methods.aspx 

EN 

7 

  EN 

                                                 
–   bodies governed by private law with a public service mission to the extent that 

they are provided with adequate financial guarantees; 

–   bodies governed by the private law of a Member State that are entrusted with 
the  implementation  of  a  public-private  partnership  and  that  are  provided  with 
adequate financial guarantees; 

–   bodies or persons entrusted with the implementation of specific actions in the 

CFSP pursuant to Title V of the TEU, and identified in the relevant basic act. 

– 

If more than one management mode is indicated, please provide details in the ‘Comments’ section. 

Comments  

N/A 

2. 

MANAGEMENT MEASURES  

2.1.  Monitoring and reporting rules  

Specify frequency and conditions. 

The  Commission  will  be  overall  accountable  for  implementing  the  proposed 
Regulation  as  well  as  for  reporting  to  the  European  Parliament  and  the  Council  on 
implementation and compliance. 

The  EEA  will  report  on  a  regular  basis  on  the  implementation  of  the  contribution 
agreements and of the related actions.  

Data  collection  is  required  from  different  sources,  including  from  Member  States 
authorities.  The  coordination  of  the  data  collection  activities  is  performed  by  the 
EEA. 

The Commission services will monitor the implementation and effectiveness of this 
initiative through a number of actions and a set of core indicators that will measure 
progress towards achieving the objectives. Five  years after the implementation date 
of the legislation, the Commission services should carry out an evaluation to verify 
to what extent the objectives of the initiative have been reached.  

2.2.  Management and control system(s)  

2.2.1. 

Justification of the management mode(s), the funding implementation mechanism(s), 
the payment modalities and the control strategy proposed 

The Commission will be assisted by the EEA in implementing the provisions of the 
Regulation, notably as regards the development and maintenance of core database of 
default values for greenhouse gas emission intensity, the establishment of a database 
of  greenhouse  gas  emission  factors,  and  the  quality  check  of  third  party  databases. 
EEA  is  best  placed  to  carry  out  these  tasks  at  EU  level,  as  they  require  strong 
expertise in environmental data management and harmonisation, as well as in-depth 
understanding  of  complex  technical  matters  related  to  greenhouse  gas  emissions  of 
transport  services,  which  justifies  the  indirect  management  mode.  The  control 
strategies of DG MOVE will monitor the implementation of the Regulation  and its 
results. DG  Environment,  in  the  context  of its supervision  of decentralised entities, 
and EEA will apply its respective control strategies to this expenditure. 

EN 

8 

  EN 

2.2.2. 

Information concerning the risks identified and the internal control system(s) set up 
to mitigate them 

While  the  Commission  will  be  overall  accountable  for  implementing  the  proposed 
Regulation  as  well  as  for  reporting  to  the  European  Parliament  and  the  Council  on 
the implementation and compliance, the EEA will be responsible for the performance 
of the identified tasks and operation and for the implementation of its internal control 
framework. It will be required to develop  IT tools and modules, as well as provide 
quality checks on third party databases.   

EEA,  an  autonomous  EU  Body,  has  the  responsibility  to  set  up  the  appropriate 
control systems to ensure compliance with the 5 internal control objectives, namely 
legality  and  regularity,  performance  of  its  operations,  prevention  of  fraud, 
safeguarding of assets and true and fair reporting. The additional resources put at the 
disposal  of  EEA  will  be  covered  by  EEA’s  internal  control  and  risk  management 
system that is aligned with the relevant international standards and includes specific 
controls to prevent conflict of interests and ensure the protection of whistle-blowers. 

DG  Environment  will  apply  the  controls  related  to  its  supervision  of  EEA  as  a 
decentralised  agency.  No  specific  risks  are  identified  in  relation  with  the 
implementation of the additional budget to be provided to EEA. 

2.2.3.  Estimation and justification of the cost-effectiveness of the controls (ratio of "control 
costs ÷ value of the related funds managed"), and assessment of the expected levels 
of risk of error (at payment & at closure)  

The risk of error at payment and at closure is expected to remain under 2%. 

EEA  has  full  responsibility  over  the  implementation  of  their  budget,  while  DG 
Environment is responsible for the regular payment of the contributions established 
by  the  Budgetary  Authority.  The  additional  tasks  resulting  from  the  proposed 
Regulation are not expected to generate significant additional controls. Therefore, the 
cost  of  control for DG  MOVE (measured against  the value of  funds managed)  and 
DG Environment is expected to remain stable. 

2.3.  Measures to prevent fraud and irregularities  

Specify existing or envisaged prevention and protection measures, e.g. from the Anti-Fraud Strategy. 

In  addition  to  the  controls  stemming  from  the  control  strategie  listed  above,  the 
action is subject to scrutiny of the Internal Audit Service, in  its capacity of internal 
auditor  of  the  Commission  and  of  the  decentralised  agencies,  and  of  the  European 
Court of Auditors, in its capacity of external auditor of the EU Institutions.  

The  contribution  agreements  between  the  Commission  and  the  EEA  will  include 
specific provisions to ensure that auditors and, if necessary, investigative authorities 
(EPPO, OLAF)  have unretrained access to the necessary information. They will also 
include the necessary provisions to ensure that the Commission is timely informed of 
any issue that may impair the implementation of the actions. 

The  Commission  maintains  robust  antifraud  strategy,  the  CAFS,  that  is  currently 
under  revision.  DG  MOVE/DG  Environment  complement  this  by  local  antifraud 
strategies that cover the activities falling under its respective remit.  

EEA,  an  autonomous  EU  Body,  has  the  responsibility  to  maintain  an  Antifraud 
Strategy and to ensure the protection of the EU Interests  

EN 

9 

  EN 

The  proposed  Regulation  contains  provisions  specifically  targeted  at  preventing 
fraud  and irregularities.  Conformity assessment  bodies in  charge of the  verification 
will  have  to  be  accredited  by  National  Accreditation  Bodies.  The  verification  of 
greenhouse  gas  emissions data and calculation  processes shall be based on specific 
conformity  assessment  rules  established  by  the  EU    through  the  secondary 
legislation, and shall be undertaken by a verifier accredited by national accreditation 
bodies appointed by the Member States pursuant to Regulation (EC) No 765/2008.   

EN 

10 

  EN 

3. 

3.1. 

ESTIMATED FINANCIAL IMPACT OF THE PROPOSAL/INITIATIVE  

Heading(s)  of  the  multiannual  financial  framework  and  expenditure  budget 
line(s) affected  

  Existing budget lines  

In order of multiannual financial framework headings and budget lines. 

Budget line 

Type of  
expenditure 

Contribution  

Heading of 
multiannual 
financial 
framework 

Number  

02 20 04 01 

1 

Diff./Non-
diff.69 

from 
EFTA 
countries
70 

from 
candidate 
countries 
and 
potential 
candidates
71 

fromother 
third 
countries 

other assigned 
revenue 

Diff. 

NO 

NO 

NO 

NO 

  New budget lines requested  

In order of multiannual financial framework headings and budget lines. 

Budget line 

Type of 
expenditure 

Heading of 
multiannual 
financial 
framework 

Number  

Diff./Non-
diff. 

from 
EFTA 
countries 

Contribution  

from 
candidate 
countries 
and 
potential 
candidates 

from  
other 
third 
countries 

other assigned 
revenue  

[XX.YY.YY.YY] 

YES/NO  YES/NO  YES/NO 

YES/NO 

69 
70 
71 

Diff. = Differentiated appropriations / Non-diff. = Non-differentiated appropriations. 
EFTA: European Free Trade Association.  
Candidate countries and, where applicable, potential candidates from the Western Balkans. 

EN 

11 

  EN 

 
 
 
 
 
 
                                                 
3.2. 

Estimated financial impact of the proposal on appropriations  

3.2.1. 

Summary of estimated impact on operational appropriations  

–    The proposal/initiative does not require the use of operational appropriations  

–  ✓ The proposal/initiative requires the use of operational appropriations, as explained below: 

Heading of multiannual financial  
framework  

1 

Single Market, Innovation and Digital 

DG MOVE 

 Operational appropriations  

Budget line 02 20 04 01 

Year 
2025 

Year 
2026 

Year 
2027 

TOTAL 

Commitments 

Payments 

(1a) 

(2a) 

0.600 
0.200 

0.200 

0.200 

0.600 
0.600 

Appropriations  of  an  administrative  nature  financed  from  the 
envelope of specific programmes72  

Budget line 

TOTAL appropriations 
for DG MOVE 

Commitments 

Payments 

(3) 

=1a+1b 
+3 

=2a+2b 

+3 

0.600 

0.200 

0.2005 

0.200 

0.600 

0.600 

EUR million (to three decimal places) 

The  need  for  additional  resources  from  2028  to  2050  for  EEA,  estimated  as  1  FTE  (available  throughout  the  indicated  period)  and  EUR  6.3 
million (covering costs throughout the indicated period), will be considered in the context of the ongoing assessment of resources of EEA, and 

72 

Technical and/or administrative assistance and expenditure in support of the implementation of EU programmes and/or actions (former ‘BA’ lines), indirect research, direct research. 

EN 

12 

EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
will be covered by the EU subsidy to the Agency (through a compensatory reduction, if relevant, of programmed spending  under the LIFE or 
other applicable budget lines for the financing of the EEA), without prejudice to the future MFF Agreement. 

 TOTAL operational appropriations  

Commitments 

Payments 

  TOTAL  appropriations  of  an  administrative  nature 
financed from the envelope for specific programmes  

(4) 

(5) 

(6) 

0.600 

0.200 

0.200 

0.200 

TOTAL appropriations  
under HEADING 1 
of the multiannual financial framework 

Commitments 

=4+ 6 

0.600 

Payments 

=5+ 6 

0.200 

0.200 

0.200 

0.600 

0.600 

0.600 

0.600 

If more than one operational heading is affected by the proposal / initiative, repeat the section above: 

  TOTAL  operational  appropriations  (all 
operational headings) 

Commitments 

Payments 

 TOTAL appropriations of an administrative nature financed 
from  the  envelope  for  specific  programmes  (all  operational 
headings) 

(4) 

(5) 

(6) 

TOTAL appropriations  
under HEADINGS 1 to 6 
of the multiannual financial framework 
(Reference amount) 

Commitments 

=4+ 6 

Payments 

=5+ 6 

EN 

13 

EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Heading of multiannual financial  
framework  

7 

‘Administrative expenditure’ 

This section should be filled in using the 'budget data of an administrative nature' to be firstly introduced in the Annex to the Legislative 
Financial Statement (Annex 5 to the Commission decision on the internal rules for the implementation of the Commission section of the general 
budget of the European Union), which is uploaded to DECIDE for interservice consultation purposes. 

Year 
N 

Year 
N+1 

Year 
N+2 

Year 
N+3 

Enter as many years as 
necessary to show the duration 
of the impact (see point 1.6)  

TOTAL 

EUR million (to three decimal places) 

DG MOVE  

 Human resources  
 Other administrative expenditure  

TOTAL DG <…….> 

Appropriations  

TOTAL appropriations 
under HEADING 7 
of the multiannual financial framework  

(Total  commitments  = 
Total payments) 

Year 
2025 

Year 
2026 

Year 
2027 

TOTAL 

EUR million (to three decimal places) 

TOTAL appropriations  
under HEADINGS 1 to 7 
of the multiannual financial framework  

Commitments 

0.600 

Payments 

0.200 

0.200 

0.200 

0.600 

0.600 

The  need  for  additional  resources  from  2028  to  2050  for  EEA,  estimated  as  1  FTE  (available  throughout  the  indicated  period)  and  EUR  6.3 
million (covering costs throughout the indicated period), will be considered in the context of the ongoing assessment of resources of EEA and 

EN 

14 

EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
will be covered by the EU subsidy to the Agency (through a compensatory reduction, if relevant, of programmed spending under the LIFE or 
other applicable budget lines for the financing of the EEA), without prejudice to the future MFF Agreement. 

3.2.2.  Estimated output funded with operational appropriations  

Year 
N 

Year 
N+1 

Year 
N+2 

Year 
N+3 

OUTPUTS 

Commitment appropriations in EUR million (to three decimal places) 

Enter as many years as necessary to show the 
duration of the impact (see point 1.6) 

TOTAL 

o
N

Cost 

o
N

Cost 

o
N

Cost 

o
N

Cost 

o
N

Cost  N

o

Cost 

o
N

Cost 

Total 
No 

Total 
cost 

Indicate 
objectives and 
outputs  

 

Type73 

Avera
ge 
cost 

SPECIFIC OBJECTIVE No 174… 

- Output 

- Output 

- Output 

Subtotal for specific objective No 1 

SPECIFIC OBJECTIVE No 2 ... 

- Output 

Subtotal for specific objective No 2 

TOTALS 

73 
74 

Outputs are products and services to be supplied (e.g.: number of student exchanges financed, number of km of roads built, etc.). 
As described in point 1.4.2. ‘Specific objective(s)…’  

EN 

15 

EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
3.2.3. 

Summary of estimated impact on administrative appropriations  

–  ✓ The  proposal/initiative  does  not  require  the  use  of  appropriations  of  an 

administrative nature  

–    The proposal/initiative requires the use of appropriations of an administrative 

nature, as explained below: 

EUR million (to three decimal places) 

Year 
N 75 

Year 
N+1 

Year 
N+2 

Year 
N+3 

Enter as many years as necessary to show the 
duration of the impact (see point 1.6) 

TOTAL 

HEADING 7 
of the multiannual 
financial framework 

Human resources  

Other administrative 
expenditure  

Subtotal HEADING 7 
of the multiannual 
financial framework  

Outside HEADING 776 
of the multiannual 
financial framework  

Human resources  

Other expenditure  
of an administrative 
nature 

Subtotal  
outside HEADING 7 
of the multiannual 
financial framework  

TOTAL 

The  appropriations  required  for  human  resources  and  other  expenditure  of  an  administrative  nature  will  be  met  by 
appropriations from the DG that are already assigned to management of the action and/or have been redeployed within the 
DG,  together  if  necessary  with  any  additional  allocation  which  may  be  granted  to  the  managing  DG  under  the  annual 
allocation procedure and in the light of budgetary constraints. 

75 
76 

Year N is the year in which implementation of the proposal/initiative starts.  
Technical  and/or  administrative  assistance  and  expenditure  in  support  of  the  implementation  of  EU programmes 
and/or actions (former ‘BA’ lines), indirect research, direct research. 

EN 

16 

  EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
3.2.3.1.  Estimated requirements of human resources  

–  ✓ The proposal/initiative does not require the use of human resources.  

–    The  proposal/initiative  requires  the  use  of  human  resources,  as  explained 

below: 

Estimate to be expressed in full time equivalent units 

Year 
2025 

Year 
2026 

Year 
2027 

Year 
N+3 

Enter as many years as 
necessary to show the duration 
of the impact (see point 1.6) 

 Establishment plan posts (officials and temporary staff) 

20 01 02 01 (Headquarters and Commission’s Representation 
Offices) 

20 01 02 03 (Delegations) 

01 01 01 01  (Indirect research) 

 01 01 01 11 (Direct research) 

Other budget lines (specify) 

 External staff (in Full Time Equivalent unit: FTE)77 

20 02 01 (AC, END, INT from the ‘global envelope’) 

0 

0 

0 

20 02 03 (AC, AL, END, INT and JPD in the delegations) 

XX 01  xx yy zz  78 

- at Headquarters 

- in Delegations  

01 01 01 02 (AC, END, INT - Indirect research) 

 01 01 01 12 (AC, END, INT - Direct research) 

Other budget lines (specify) 

TOTAL 

0 

XX is the policy area or budget title concerned. 

The human resources required will be met by staff from the DG who are already assigned to management of the 
action  and/or  have  been  redeployed  within  the  DG,  together  if  necessary  with  any  additional  allocation  which 
may  be  granted  to  the  managing  DG  under  the  annual  allocation  procedure  and  in  the  light  of  budgetary 
constraints. 

Description of tasks to be carried out: 

Officials and temporary staff 

External staff 

77 

78 

AC=  Contract  Staff;  AL  =  Local  Staff;  END=  Seconded  National  Expert;  INT  =  agency  staff; 
JPD= Junior Professionals in Delegations.  
Sub-ceiling for external staff covered by operational appropriations (former ‘BA’ lines). 

EN 

17 

  EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
3.2.4.  Compatibility with the current multiannual financial framework  

The proposal/initiative: 

–  ✓ can be fully financed through redeployment within the relevant heading of the 

Multiannual Financial Framework (MFF). 

This action is financed by the transport policy support budget line (02 20 04 01) which, among others, 
supports  activities  to  develop  and  maintain  common  IT  tools  and  databases  and  the  collection  of 
necessary data for the transport sector. The need for additional resources from 2028 onwards for EEA 
(1  FTE)  will  be  considered  in  the  context  of  the  ongoing  assessment  of  resources  of  EEA,  without 
prejudice to the future MFF Agreement. 

–    requires use of the unallocated margin under the relevant heading of the MFF 

and/or use of the special instruments as defined in the MFF Regulation. 

Explain  what  is  required,  specifying  the  headings  and  budget  lines  concerned,  the  corresponding 
amounts, and the instruments proposed to be used. 

–    requires a revision of the MFF. 

Explain what is required, specifying the  headings and budget lines concerned and the corresponding 
amounts. 

3.2.5.  Third-party contributions  

The proposal/initiative: 

–  ✓ does not provide for co-financing by third parties 

–    provides for the co-financing by third parties estimated below: 

Appropriations in EUR million (to three decimal places) 

Year 
N79 

Year 
N+1 

Year 
N+2 

Year 
N+3 

Enter as many years as necessary 
to show the duration of the 
impact (see point 1.6) 

Total 

Specify  the  co-financing 
body  

TOTAL appropriations 
co-financed  

79 

Year N is the year in which implementation of the proposal/initiative starts.  

EN 

18 

  EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
                                                 
3.3. 

Estimated impact on revenue  

–  ✓ The proposal/initiative has no financial impact on revenue. 

–    The proposal/initiative has the following financial impact: 

–   on own resources  

–   on other revenue 

– 

please indicate, if the revenue is assigned to expenditure lines  

Appropriations 
available for 
the current 
financial year 

Budget revenue line: 

Article …………. 

     EUR million (to three decimal places) 

Impact of the proposal/initiative80 

Year 
N 

Year 
N+1 

Year 
N+2 

Year 
N+3 

Enter as many years as necessary to show 
the duration of the impact (see point 1.6) 

For assigned revenue, specify the budget expenditure line(s) affected. 

Other  remarks  (e.g.  method/formula  used  for  calculating  the  impact  on  revenue  or  any  other 
information). 

80 

As regards traditional own resources (customs duties, sugar levies), the amounts indicated must be net 
amounts, i.e. gross amounts after deduction of 20 % for collection costs. 

EN 

19 

  EN