COMMISSION STAFF WORKING DOCUMENT Technical information Accompanying the document REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL EU Climate Action Progress Report 2023
Date: 2023-10-24
Institutions: Directorate-General for Climate Action, European Commission
Subjects: EU Emissions Trading Scheme, EU environmental policy, adaptation to climate change, carbon neutrality, environmental cooperation, forestry policy, greenhouse gas, investment, land use, pollution control measures

EN 

  EN 

   EUROPEAN COMMISSION  Brussels, 24.10.2023  SWD(2023) 339 final  COMMISSION STAFF WORKING DOCUMENT Technical information Accompanying the document REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL EU Climate Action Progress Report 2023 {COM(2023) 653 final} - {SWD(2023) 338 final}  
 
 
CONTENTS 

1  OVERVIEW OF EU CLIMATE TARGETS ............................................................................................. 2 

2  OVERVIEW OF RECENTLY ADOPTED LEGISLATION CONTRIBUTING TO THE CLIMATE-NEUTRALITY 
OBJECTIVE ................................................................................................................................................ 5 

2.1 

2.2 

Fit-for-55 package ................................................................................................................... 5 

Additional policy  contributing towards the achievement of the EU’s climate targets ........... 8 

3 

EU’s GREENHOUSE GAS EMISSIONS: TRENDS AND PROJECTIONS ................................................ 12 

3.1 

3.2 

EU greenhouse gas emissions and removals: recent developments ...................................... 12 

Drivers of greenhouse gas emission reduction since 1990 .................................................... 15 

4 
GREENHOUSE GAS EMISSIONS COVERED BY THE UNFCCC, THE KYOTO PROTOCOL AND THE 
CLIMATE AND ENERGY PACKAGE .......................................................................................................... 17 

5 

PROGRESS TOWARDS CLIMATE NEUTRALITY: ADDITIONAL INDICATORS .................................... 19 

5.1 

5.2 

5.3 

Greenhouse gas emissions: recent developments in EU Member States .............................. 19 

Greenhouse gas emissions projections: progress towards targets ......................................... 19 

Additional greenhouse gases Indicators ................................................................................ 23 

6 

EU ETS EMISSIONS ......................................................................................................................... 26 

7  USE OF REVENUES FROM AUCTIONING OF ETS ALLOWANCES .................................................... 27 

8 

9 

EMISSIONS COVERED BY THE EFFORT SHARING LEGISLATION ..................................................... 35 

LULUCF .......................................................................................................................................... 60 

10 
HORIZONTAL ASSESSMENT OF COLLECTIVE PROGRESS OF MEMBER STATES ON CLIMATE 
ADAPTATION ......................................................................................................................................... 66 

10.1  Climate-related hazards, vulnerabilities, and risk ................................................................. 66 

10.2  Climate risk assessments ....................................................................................................... 69 

10.3  Adaptation policies and priorities .......................................................................................... 70 

10.4  Adaptation policy governance ............................................................................................... 71 

10.5 

Implementation and financing ............................................................................................... 73 

10.6  Monitoring, reporting, and evaluation ................................................................................... 74 

10.7  Conclusions ........................................................................................................................... 75 

11 

12 

13 

OVERVIEW OF SUSTAINABLE FINANCE POLICIES ...................................................................... 80 

COMMISSION’S ASSESSMENT OF LONG-TERM STRATEGIES ..................................................... 82 

EXAMPLES OF FUNDING OF CLIMATE RELATED PROJECTS ....................................................... 88 

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1  OVERVIEW OF EU CLIMATE TARGETS 

Table 1: Overview of new climate targets as adopted under the Fit for 55 package  

International commitments 

EU domestic legislation 

The EU’s 
commitment 
under the 
Kyoto Protocol 
(KP) 

The EU’s 
commitment 
under the 
Paris 
Agreement 

Already in 
force – 
covers the 
period post 
2020 

at least -55% 
net 
emissions in 
2030 

Target year of 
period 

Second 
commitment 
period (2013-
2020) 

-20% 

Overall 
emission 
reduction 
target 

Emission 
reduction 
target 

2020 Climate and 
Energy Package 

2030 Climate and Energy Framework 

2050 

EU ETS 

Effort 
Sharing 
Decision 
(ESD) 

EU ETS  
(ETS1) 

 ETS 2 for 
buildings, 
road 
transport and 
small-emitting 
industry1 

Effort Sharing 
Regulation (ESR) 

LULUCF 

2013-2020 

2021 - 2030 

2050 

-20% GHG emissions 
reduction vs 1990 

at least -55% net domestic reduction vs 1990 

-21% in 
2020 
compare
d to 2005 

-10% in 
2020 
compare
d to 2005 

-62% in 
2030 
compared 
to 2005 for 

-42% in 2030 
compared to 
2005 for ETS 2 
emissions  

-40% in 2030 
compared to 
2005 for ESR 

First phase 
2021-2025 
‘no-debit' 
commitment 

climate neutrality 
(Balance between 
emissions and removals) 

1 Surrendering of allowances under the new ETS 2 will start in 2027. 

2 

 
 
 
 
 
  
  
  
  
  
  
  
 
EU ETS 
emissions 

for ETS 
emissions 

for non-
ETS 
emission
s 

Annual 
binding 
targets 
by MS 
ranging 
from 
+20% to -
20%. 

emissions (non- 
ETS1 emissions) 

Annual binding 
targets by MS 
ranging from -
10% to -50%.  

2005 

2005 

2005 

2005 

1990 for overall 
emission reduction 
target 

1990 for overall emission reduction target 

to maintain 
current 
carbon sink 
levels. In a 
second phase 
2026-2030:  
EU-wide 
target of -310 
Mt CO2 
equivalent of 
net removals 
by 2030, each 
MS will have 
nationally 
binding 2030 
targets 
Subject to 
accounting 
rules 

N/A 

EU ETS 
allowance
s can be 
banked 
into 
subsequen
t ETS 
trading 
periods 
since the 
second 
trading 
period. 

No carry 
over from 
previous 
period. 

Indefinite validity of allowances not 
limited to trading periods. No need to 
carry over. 

No 

No 

No 

Base year 

1990, but subject 
to flexibility 
rules. 1995 or 
2000 may be 
used as its base 
year for Nitrogen 
trifluoride (NF3) 

Carry-over of 
units from 
preceding 
periods2 

Subject to KP 
rules including 
those agreed in 
the Doha 
Amendment 

1990 

No 

2 For the CP2 it refers to carry over from CP1. For the ETS it refers to carry-over from previous trading period under the scheme itself. For the effort sharing legislation it refers to carry over 
from ESD to ESR. For LULUCF it refers to carry-over from Kyoto Protocol period. 

3 

 
 
  
  
  
 
Gases covered 

CO2, CH4, N2O, 
HFCs3, PFCs, SF6, 
NF3 

CO2, CH4, N2O, 
HFCs, PFCs, 
SF6, NF3 

CO2, N2O, 
PFCs, 

Sectors 
included 

Energy, IPPU, 
agriculture, 
waste, LULUCF 

Energy, IPPU, 
agriculture, 
waste, LULUCF 

Power & 
heat 
generatio
n, energy-
intensive 
industry 
sectors, 
aviation 

CO2, CH4, 
N2O, 
HFCs, 
PFCs, SF6 
Transport 
(except 
aviation), 
buildings, 
non-ETS 
industry, 
agricultur
e 
 and 
waste 

CO2, CH4, N2O, 
HFCs, PFCs, SF6  

CO2, CH4, N2O, 
HFCs, PFCs, SF6  

Electricity & heat 
generation, energy-
intensive industry, 
aviation4, 
maritime5  

Buildings, road 
transport and 
small-emitting 
sectors (i.e. 
emissions from 
fuel combustion 
in these sectors) 

CO2, CH4, 
N2O, HFCs, 
PFCs, SF6, 
NF3 

Domestic 
transport 
(except 
aviation), 
buildings, 
non-ETS 
industry, 
agriculture  
and waste 

CO2, CH4, N2O 

CO2, CH4, N2O, SF6, NF3,  
HFCs, PFCs 

Land use, land use 
change and 
forestry 

Economy-wide 

Global 
Warming 
Potentials 
used 

Applicable to 
number of MS 

IPCC 
SAR 

IPCC 
AR4 

15 
(additio
-nal KP 
targets 
for 
single 
MS) 

EU-
27, UK 
and 
Icelan
d 

IPCC AR5 

IPCC AR4 

IPCC AR5 

IPCC AR5 

 EU-27 

EU-276 

EU-277 

EU-278 

3 HFCs are also covered by the Kigali Amendment to the Montreal Protocol, which entered into force on the 1st of January 2019. 
4 Emissions from flights between EEA airports as well as flights departing to airports in Switzerland and in the UK. 
5 Emissions from all large ships entering EU ports in respect of 50% of emissions from voyages starting or ending outside of the EU and 100% of emissions that occur between two EU ports and 
when ships are within EU ports. 
6 In addition to the 27 Member States, Northern Ireland, Iceland, Liechtenstein and Norway are also covered under the EU-ETS. The UK was initially also covered by the ESD. 
7 In addition to the 27 Member States, Northern Ireland, Iceland, Liechtenstein and Norway are also covered under the EU-ETS. Norway and Iceland have also incorporated the ESR. 
8 Within the Agreement on the European Economic Area, Iceland and Norway cooperate with the EU-27 towards achieving the 2030 targets in the LULUCF and Effort Sharing sectors. 

4 

 
 
  
  
  
  
 
 
2  OVERVIEW OF RECENTLY ADOPTED LEGISLATION 
CONTRIBUTING TO THE CLIMATE-NEUTRALITY 
OBJECTIVE   

2.1  FIT-FOR-55 PACKAGE 

The European Climate Law lays down a binding EU target to reduce net greenhouse gas emissions 
by at least 55% by 2030 compared to 1990 levels and to achieve climate neutrality at the latest by 
2050. In July 2021, the Commission proposed the Fit-for-55 package, containing the legislative 
proposals  needed  to  reach  those  targets,  including  revision  of  existing  legislation  and  new 
measures. In September 2023, nearly all proposals under this package were adopted (or close to 
adoption)  by  co-legislators,  with  several  measures  already  in  force. 9   Key  elements  of  those 
proposals are summarised below. 

EU Emissions Trading System 

•  Revision of the EU Emissions Trading System (ETS)10 to increase the system’s ambition 

to 62% emissions reductions by 2030, compared to 2005 levels. 

•  Extension of ETS to maritime transport, covering carbon dioxide (from 2024), methane 
and nitrous oxide emissions (from 2026) from ships above 5 000 gross tonnage in respect 
of all emissions from voyages within the EU and emissions from ships within EU ports and 
of  50%  of  emissions  from  international  voyages  starting  or  ending  in  the  EU.  The 
obligations for shipping companies to surrender allowances is introduced gradually: 40% 
of emissions reported for 2024, 70% for 2025 and 100% for 2026. 

• 

Increasing  the  aviation  sector’s  contribution  to  emission  reductions  through  a 
strengthening  of  the  EU  ETS  for  aviation  and  implementing  the  global  market-based 
measure CORSIA (Carbon Offset and Reduction Scheme for International Aviation)11. 

•  The Market Stability Reserve, which stabilises the carbon market by removing surplus 

allowances, is strengthened.  

9 Nearly all acts under the Fit-for-55 package were adopted by the Parliament and the Council, with the exception of 
the Renewable Energy Directive, the ReFuel EU Aviation Regulation (both provisionally agreed, pending final vote) 
and the Energy Taxation Directive (negotiations still ongoing). 
10 Directive  (EU)  2023/959  of  the  European  Parliament  and  of  the  Council  of  10  May  2023  amending  Directive 
2003/87/EC establishing a system for greenhouse gas emission allowance trading within the Union and Decision (EU) 
2015/1814 concerning the establishment and operation of a market stability reserve for the Union greenhouse gas 
emission trading system. 
11 Decision (EU) 2023/136 of the European Parliament and of the Council of 18 January 2023 amending Directive 
2003/87/EC as regards the notification of offsetting in respect of a global market-based measure for aircraft operators 
based in the Union. 

5 

 
 
 
 
•  Free emission allowances to certain industry sectors gradually phased out as a new Carbon 
Border Adjustment Mechanism (CBAM)12 will be phased in between 2026 and 2034. 
CBAM puts a carbon price on imports of products in the covered sectors to avoid ‘carbon 
leakage'. 

•  The size of the Innovation Fund and the Modernisation Fund funded from revenues of 
the EU ETS, is increased. Additional resources of the Modernisation Fund are supporting 
three  more  Member  States  with  their  transition.  The  Innovation  Fund,  which  funds  the 
demonstration  of  innovative  low-carbon  technologies,  is  expanded  to  new  sectors, 
including maritime transport. 

•  A  new  separate  emissions  trading  system  for  buildings,  road  transport  and  small 
emitting  sectors  (ETS2)  is  established,  with  compliance  starting  in  2027.  It  is 
complementing  Member  States’  emission  reduction  targets  under  the  Effort  Sharing 
Regulation. The ETS 2 is contributing to 42% emission reductions compared to 2005 in 
the sectors covered. 

•  The new Social Climate Fund13 is introduced together with the ETS  2 to mitigate any 
social effects of carbon pricing in the covered sectors. It will pool revenues from the new 
system to provide dedicated financial support to Member States to help vulnerable citizens 
and micro-enterprises with investments in energy efficiency (such as home insulation, heat 
pumps, solar panels), and low- and zero-emissions mobility. Member States will also be 
able to provide direct income support to households up to 37.5% of the total cost of their 
Social Climate Plans. The Fund will be launched in 2026, a year before ETS 2. In 2026-
32, it is expected to mobilise EUR 86.7 billion – directly from ETS 2 revenues and co-
financing by Member States. As a result, energy costs for vulnerable households, micro-
enterprises and transport users will be reduced. 

Effort Sharing Regulation 

• 

Increased  ambition  of  the  EU’s  Effort  Sharing  Regulation 14  to  a  -40%  reduction  of 
emissions  in  domestic  transport,  buildings,  agriculture,  waste  and  small  industrial 
installations by 2030 compared to 2005 levels (from -29% for EU-27 in 2018). The updated 
emission reduction targets for Member States range from –10% to -50%. 

Land use, land use change and forestry 

• 

Introduction of an EU target  for  net greenhouse gas removals by natural  sinks of 310 
million tonnes of CO2 equivalent by 2030 and setting ambitious and fair targets for each 

12 Regulation (EU) 2023/956 of the European Parliament and of the Council of 10 May 2023 establishing a carbon 
border adjustment mechanism. 
13 Regulation (EU) 2023/955 of the European Parliament and of the Council of 10 May 2023 establishing a Social 
Climate Fund and amending Regulation (EU) 2021/1060. 
14 Regulation (EU) 2023/857 of the European Parliament and of the Council of 19 April 2023 amending Regulation 
(EU)  2018/842  on  binding  annual  greenhouse  gas  emission  reductions  by  Member  States  from  2021  to  2030 
contributing to climate action to meet commitments under the Paris Agreement, and Regulation (EU) 2018/1999. 

6 

 
 
 
 
 
Member State to reverse the decreasing trend of the EU's carbon sink15. For the period from 
2026-2030, each Member State will have a binding national target for 2030, which together 
will  deliver  the  collective  EU  target  of  310  Mt.  In  addition,  the  Regulation  sets  a 
commitment for each Member State to achieve a sum of net greenhouse gas emissions and 
removals for the period from 2026 to 2029 (‘the budget 2026-2029’). 

Standards for new cars and vans 

•  More ambitious targets for reducing CO2 emissions of new cars and vans with the adoption 
of  the  regulation  on  emission  performance  standards  for  new  cars  and  vans 16,  to 
reduce 55% of CO2 emissions for new cars and 50% for new vans from 2030 until 2034, 
and for 100% CO2 emissions reductions from 2035 for new cars and vans. 

Other acts under the Fit-for-55 package 

•  Ambitious targets for improving energy efficiency17 and for increasing renewables18 
in the EU energy mix have been agreed. In line with the European Commission’s plan to 
make Europe independent from Russian fossil fuels well before 2030 (RePowerEU), the 
EU  has  agreed  to    increase  ambition  on  energy  savings  through  an  enhanced  target  to 
reduce final energy consumption at EU level by 11,7% in 2030, compared to projections 
made  in  2020,  and  a  new  target  for  increasing  renewable  energy  in  final  energy 
consumption of at least 42,5% by 2030, with an additional 2,5% indicative top up that 
would allow to reach 45%. 

•  The ReFuelEU Aviation Regulation19 will increase the uptake of sustainable fuels, such 
as advanced biofuels or hydrogen, in the aviation sector. It obliges EU airports and fuel 
suppliers to ensure that, starting from 2025, at least 2% of aviation fuels will be green, with 
this share increasing every five years and reaching 70% in 2050.  

•  The FuelEU Maritime Regulation20 will ensure that the greenhouse gas intensity of fuels 
used by the shipping sector gradually decreases over time, by 2% in 2025 and 6% in 2030 
to as much as 80% by 2050. It promotes sustainable alternative fuels in shipping and at 

15 Regulation (EU) 2023/839 of the European Parliament and of the Council of 19 April 2023 amending Regulation 
(EU) 2018/841 as regards the scope, simplifying the reporting and compliance rules, and setting out the targets of the 
Member States for 2030, and Regulation (EU) 2018/1999 as regards improvement in monitoring, reporting, tracking 
of progress and review. 
16 Regulation (EU) 2023/851 of the European Parliament and of the Council of 19 April 2023 amending Regulation 
(EU) 2019/631 as regards strengthening the  CO2 emission performance standards for new passenger cars and new 
light commercial vehicles in line with the Union’s increased climate ambition. 
17 Directive  (EU)  2023/1791  of  the  European  Parliament  and  of  the  Council  of  13 September  2023  on  energy 
efficiency and amending Regulation (EU) 2023/955. 
18 Proposal for an amendment to the Renewable Energy Directive to implement the ambition of the new 2030 climate 
target (COM/2021/557). 
19 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). 
20 Regulation (EU) 2023/1805 of the European Parliament and of the Council of 13 September 2023 on the use of 
renewable and low-carbon fuels in maritime transport, and amending Directive 2009/16/EC. 

7 

 
 
 
 
 
 
 
European ports by limiting the greenhouse gas intensity of the energy used on-board large 
ships and by mandating the use of onshore power supply for certain ship types. 

•  With  the  new  Regulation  for  the  deployment  of  an  alternative  fuels  infrastructure 
(AFIR)21, more recharging and refuelling stations for alternative fuels will be deployed 
in the coming years across Europe. It will ensure minimum infrastructure to support the 
required  uptake  of  alternative  fuel  vehicles  across  all  transport  modes  and  in  all  EU 
Member States, ensure full interoperability of the infrastructure and comprehensive user 
information  and  adequate  payment  options  at  alternative  fuels  infrastructure.  It  sets 
mandatory national targets for the deployment of alternative fuels infrastructure in the EU, 
for road vehicles, vessels and stationary aircraft. 

•  The  proposal  for  a  revised  Energy  Taxation  Directive22 aims  to  align  the  taxation  of 
energy  products  with  EU  energy  and  climate  policies,  promote  clean  technologies  and 
remove outdated exemptions and reduced rates that currently encourage the use of fossil 
fuels (legislative procedure ongoing) 

2.2  ADDITIONAL POLICY CONTRIBUTING TOWARDS THE ACHIEVEMENT OF THE EU’S 

CLIMATE TARGETS  

The proposals to revise the fluorinated greenhouse gases (F-gases) Regulation23 and the Ozone 
Regulation24 will  further  reduce  emissions  from  those  highly  potent,  human-made  greenhouse 
gases which are often several thousand times stronger than carbon dioxide (CO2). In particular, the 
current HFCs phase-down, which is gradually reducing the volume of hydrofluorocarbons placed 
on the EU market, will become steeper. The Commission also proposed more ambitious emission-
reduction targets for heavy-duty vehicles25 to ensure that this segment of the road transport sector 
contributes to the EU's climate and zero pollution objectives. The proposed revision of the TEN-T 
Regulation26 and the Greening freight package27  will further support the decarbonisation of the 
transport sector. These saved emissions will support Member States’ efforts to reach their target 

21 Regulation (EU) 2023/1804 of the European Parliament and of the Council of 13 September 2023 on the deployment 
of alternative fuels infrastructure, and repealing Directive 2014/94/EU. 
22 Proposal  for  a  Council  Directive  restructuring  the  Union  framework  for  the  taxation  of  energy  products  and 
electricity (COM/2021/563 final). 
23 Proposal for a Regulation of the European Parliament and of the Council on fluorinated greenhouse gases, amending 
Directive (EU) 2019/1937 and repealing Regulation (EU) No 517/2014, (COM/2022/150 final). 
24 Proposal for a Regulation of the European Parliament and of the Council on substances that deplete the ozone layer 
and repealing Regulation (EC) No 1005/2009, (COM/2022/151 final). 
25 Proposal for a Regulation of the European Parliament and of the Council amending Regulation (EU) 2019/1242 as 
regards strengthening the CO₂ emission performance standards for new heavy-duty vehicles and integrating reporting 
obligations, and repealing Regulation (EU) 2018/956, (COM/2023/88 final). 
26  Proposal for a Regulation of the European Parliament and of the Council on Union guidelines for the development 
of the trans-European transport network, amending Regulation (EU) 2021/1153 and Regulation (EU) No 913/2010 
and repealing Regulation (EU) 1315/2013, (COM(2021)812 final). 
27  Proposal  for  a  Regulation  on  the  use  of  railway  infrastructure  capacity  in  the  single  European  railway 
area (COM(2023)443), Proposal for a Revision of the Weights and Dimensions Directive (COM(2023)445), Proposal 
for a Regulation on the accounting of greenhouse gas emissions of transport services (COM(2023)441). 

8 

 
 
 
 
 
under the Effort Sharing Regulation. The hydrogen and gas markets decarbonisation package28 
will decarbonise the EU gas market by facilitating the uptake of renewable and low carbon gases, 
including  hydrogen  and  will  ensure  energy  security  for  all  citizens  in  Europe.  New  rules  on 
methane emissions29 in the energy sector will increase understanding of where methane emissions 
come from and will contribute to reduce those emissions. The revised Energy performance of 
buildings  Directive 30  will  contribute  to  achieving  a  zero-emission  and  largely  decarbonised 
building  stock  by  2050.  The  proposed  EU-wide  voluntary  framework  to  reliably  certify  high-
quality  carbon  removals 31  will  boost  innovative  carbon  removal  technologies  and  carbon 
farming solutions.  

Tackling climate change and ensuring healthy and biodiverse ecosystems are intrinsically linked. 
Natural  carbon  sinks  are  of  crucial  importance  to  sequester  carbon.  The  new  proposals  to 
conserve and restore ecosystems such as wetlands and forests. The Nature Restoration Law32, 
Soil Monitoring Law33 and the upcoming framework for resilient European forests34 will also 
make a significant contribution to maintaining, managing and enhancing natural carbon sinks and 
to increasing biodiversity while fighting climate change.  

By  promoting  energy  and  material  efficiency,  and  reducing  the  amount  of  waste  produced, 
circularity has the potential to cut global emissions. The Commission adopted the Ecodesign for 
Sustainable Products Regulation35 to ensure products are built to be sustainable and recyclable 
and to extend their lifetime. The initiative on the Right to Repair36 makes repair easier and more 
attractive for consumers. The Commission proposed several measures to reduce waste such as a 
targeted revision of the  Waste Framework Directive  (WFD)37 or the EU rules  on  Packaging 
and Packaging Waste38. Consumers in the EU indicated lacking reliable information about the 
sustainability of products and facing misleading commercial practices, such as greenwashing and 
early  obsolescence  practices.  To  address  this,  the  Commission  proposed  a  Directive  on 

28 Proposal for a Directive of the European Parliament and of the Council on common rules for the internal markets 
in renewable and natural gases and in hydrogen (COM(2021)803 final) and proposal for a Regulation of the European 
Parliament  and  of  the  Council  on  the  internal  markets  for  renewable  and  natural  gases  and  for  hydrogen 
(COM(2021)804 final). 
29 Proposal for a Regulation of the European Parliament and of the Council  on methane emissions reduction in the 
energy sector and amending Regulation (EU) 2019/942 (COM(2021)805 final) 
30 Proposal for a Directive of the European Parliament and of the Council  on the energy performance of buildings, 
(COM/2021/802 final). 
31 Proposal  for  a  Regulation  of  the  European  Parliament  and  of  the  Council  establishing  a  Union  certification 
framework for carbon removals, (COM(2022) 672 final). 
32 Proposal for a Regulation of the European Parliament and of the Council on  nature restoration, (COM/2022/304 
final). 
33 Proposal for a Directive of the European Parliament and of the Council on Soil Monitoring and Resilience (Soil 
Monitoring Law), (COM(2023) 416 final). 
34 Under preparation, see EU forests – new EU Framework for Forest Monitoring and Strategic Plans (europa.eu) 
35 Proposal  for  a  Regulation  of  the  European  Parliament  and  of  the  Council  establishing  a  framework  for  setting 
ecodesign requirements for sustainable products and repealing Directive 2009/125/EC, (COM/2022/142 final). 
36 Proposal for a Directive of the European Parliament and of the Council on common rules promoting the repair of 
goods and amending Regulation (EU) 2017/2394, Directives (EU) 2019/771 and (EU) 2020/1828, COM/2023/155 
final. 
37 Proposal for a Directive of the European Parliament and of the Council amending Directive 2008/98/EC on waste, 
(COM/2023/420 final). 
38 Proposal  for  a  Regulation  of  the  European  Parliament  and  of  the  Council  on  packaging  and  packaging  waste, 
amending  Regulation  (EU)  2019/1020  and  Directive  (EU)  2019/904,  and  repealing  Directive  94/62/EC, 
(COM/2022/677 final). 

9 

 
 
 
Empowering Consumers for the Green Transition39 to ensure better information is provided to 
consumers on durability and reparability, and to strengthen the fight against misleading practices 
linked to sustainability. The Commission also proposed an EU Green Claims Directive40 under 
which companies will be required to substantiate the claims they make.  

In  February  2023,  the  Commission  adopted  “a  Green  Deal  Industrial  plan  for  the  net  zero 
age41”  to  enhance  the  competitiveness  of  the  EU’s  net  zero  industry  and  leading  globally  the 
transition to climate neutrality. The plan aims at creating a predictable and simplified regulatory 
environment,  enabling  faster  access  to  sufficient  funding,  turning  skills  into  quality  jobs,  and 
supporting open trade for resilient supply. As part of this, the Commission has proposed the net-
zero industrial act (NZIA)42, the critical raw material act43, and a reform of the electricity 
market44. The NZIA aims to scale up net zero technology manufacturing in the EU to provide at 
least 40% of the EU’s annual deployment needs by 2030 and sets a union level objective of 50 
million  tonnes  of  annual  CO2  storage  capacity  by  2030.  A  key  element  in  the  strategy  is  the 
promotion of renewable hydrogen as a substitute to fossil fuels, for which the Commission has set 
the  target  of  20  million  tonnes  of  supply  by  2030.  To  facilitate  its  deployment,  in  2023  the 
Commission created the European hydrogen bank, which will support amongst other things the 
creation of a domestic market with funds from  the  ETS innovation fund, starting with a public 
auction by the end of 2023.  

The  availability  of  relevant  skills  is  a  precondition  for  a  successful  transition  towards  climate 
neutrality. With the necessary skills in place, significant jobs creation on the 2030 time horizon 
will  take  place  not  only  within  the  clean  energy  sector,  but  also  in  manufacture,  construction 
transportation,  and  services  linked  to  boosted  manufacturing  and  deployment  of  these 
technologies.  Under  the  Net  Zero  Industry  Act,  the  Commission  will  support  the  setting  up  of 
specialised European Net-Zero Industry Academies, each focusing on a net-zero technology to 
provide up-skilling and re-skilling programmes. With the Council Recommendation on ensuring 
a  fair  transition  towards  climate  neutrality 45,  Member  States  have  committed  to  devise  and 
implement measures to address the employment and social aspects of the transition, including in 
the  energy  sector.  It  specifically  asks  Member  States  to  consider  the  guidance  provided  in  the 

39 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). 
40 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). 
41 Communication from the Commission to the European Parliament, the European Council, the Council, the European 
Economic and Social Committee and the Committee of the Regions, A Green Deal Industrial Plan for the Net-Zero 
Age, (COM/2023/62 final). 
42 Proposal for a regulation of the European Parliament and of the Council on establishing a framework of measures 
for  strengthening  Europe’s  net-zero  technology  products  manufacturing  ecosystem  (Net  Zero  Industry  Act), 
(COM(2023)161). 
43 Proposal for a regulation of the European Parliament and of the Council establishing a framework for ensuring a 
secure and sustainable supply of critical raw materials and amending Regulations (EU) 168/2013, (EU) 2018/858, 
2018/1724 and (EU) 2019/102, (COM(2023)160). 
44 Proposal for a Regulation of the European Parliament and of the Council amending Regulations (EU) 2019/943 and 
(EU) 2019/942 as well as Directives (EU) 2018/2001 and (EU) 2019/944 to improve the Union’s electricity market 
design, (COM/2023/148 final). 
45 Proposal for a Council recommendation on ensuring a fair transition towards climate neutrality, (COM(2021) 801 
final). 

10 

 
 
 
Recommendation  as  part  of  their  assessments  during  the  update  of  the  National  Energy  and 
Climate Plans (NECPs). 

Future EU spending will also be directed to action on the green and just transition. To meet 
the  need  to  boost  investment  in  critical  technologies  in  Europe,  the  Commission  proposed  the 
Strategic  Technologies  for  Europe  Platform46.  It  will  supplement  and  leverage  existing  EU 
instruments  to  swiftly  channel  financial  support  to  clean  technologies,  deep  and  digital 
technologies, and biotechnologies. In addition, the proposal for a revised Financial Regulation47 
includes the do-no-significant-harm principle to ensure that the EU budget is implemented without 
doing significant harm to the environmental objectives, including climate change mitigation and 
adaptation.  
The  Joint  Communication  on  the  Climate  and  Security  Nexus 48  mainstreams  climate  and 
environmental  considerations  into  EU  external  action  and  takes  steps  to  make  Member  States’ 
security and defence actors more climate-proof. This  will enhance their contribution  to the EU 
climate, energy and environmental objectives and policies, while respecting its specificities and 
preserving their operational effectiveness in rapidly changing strategic context. 

46 Proposal for a Regulation of the European Parliament and of the Council establishing the Strategic Technologies 
for Europe Platform (‘STEP’) and amending Directive 2003/87/EC, Regulations (EU) 2021/1058, (EU) 2021/1056, 
(EU) 2021/1057, (EU) No 1303/2013,  (EU) No 223/2014, (EU) 2021/1060, (EU) 2021/523, (EU) 2021/695, (EU) 
2021/697 and (EU) 2021/241, (COM(2023) 335 final). 
47 Proposal for a Regulation of the European Parliament and of the Council on the financial rules applicable to the 
general budget of the Union, (COM(2022) 223 final). 
48 Joint Communication to the European Parliament and the Council, A new outlook on the climate and security nexus: 
Addressing the impact of climate change and environmental degradation on peace, security and defence (JOIN(2023) 
19 final). 

11 

 
 
 
 
 
3  EU’S GREENHOUSE GAS EMISSIONS: TRENDS AND 

PROJECTIONS  

3.1  EU GREENHOUSE GAS EMISSIONS AND REMOVALS: RECENT DEVELOPMENTS 

After the 2021 strong rebound in greenhouse gas (GHG) emissions following the unprecedented 
fall in 2020 due to the COVID-19 pandemic, EU emissions in 2022 are expected to bounce back 
to  the  30-years  descending  trend  (Figure  1).  According  to  provisional  data,  total  EU  domestic 
GHG emissions (i.e. excluding LULUCF and international aviation) decreased by 2.4% in 2022 
compared to 2021, whilst EU GDP grew by 3.5% in the same year. This translates into a reduction 
in GHG emissions of 30.4% compared to the 1990 base year (or 29% when international aviation 
is  included).  Over  the  same  period,  there  is  an  approximated  increase  in  reported  GHG  net 
removals from land use, land use change, and forestry (LULUCF) of 14 million tonnes of CO2 
equivalent compared to 2021.49 As a result, net GHG emissions for 2022 (i.e. including LULUCF) 
are expected to be 32.5% below the 1990 level (or 31.1% when international aviation is included).  

Figure 1: Total EU GHG emissions (excluding international aviation) and removals (1990-2022), linear trajectories to 
EU targets, and Member States’ latest GHG emissions projections (2022–2050).50 

49  Approximated 2022 data could suggest a break to the declining trend in the LULUCF sink observed in recent years. 
However, the assessment takes into consideration the large uncertainty of these data and as it will possibly be  subject 
to larger revisions. 
50 Notes:  (1)  Historical  GHG  emissions  and  removals (1990-2022)  are based on  European  Environment  Agency’s 
2023  GHG  Inventory  and  Approximated  emissions  and  removals.  (2)  Linear  trajectories  for  GHG  emissions  and 
removals (2022-2050) are based on the legislated EU 2030 targets, while emissions and removals by 2050 reflect 
estimates from the different model-based analyses supporting the “Delivering the European Green Deal”. (3) The -
55% 2030 target (EU Climate Law) considers a contribution of removals of -225 MtCO2eq. 

12 

 
 
 
 
 
This  is  also  evidenced  by  the  continued  relative  decoupling  between  emissions  and  economic 
growth with the GHG emission intensity of the economy, defined as the ratio between emissions 
and GDP, falling to 229 gCO2-eq/EUR in 2022, less than half the 1990 level. As shown in Figure 
2.a, the steady decline in the GHG emission intensity was accompanied by a convergence among 
Member  States.  The  similar  pattern  is  shown  by  the  GHG  emissions  per  capita,  although  the 
decline seems have plateaued in the most recent years (Figure 2.b).   

Figure 2: GHG emission intensity of GDP and GHG emissions per capita (1995-2022)51 

Figure 2.a

Figure 2.b

However, more effort is needed in the next years and decades to reach the EU’s long-term climate 
targets.  The  annual  average  reduction  in  domestic  GHG  net  emissions  observed  over  the  last 
decade (i.e. around 53 MtCO2-eq or 1 ½ percentage point) has almost to triple in order to achieve 
the 2030 target of -55% and keep up the pace beyond 2030 to reach climate neutrality by 2050 
(see Table 2).52  

In terms of sectors, emission reductions in the last three decades were significant in the energy 
industry (e.g. electricity and heat production, -42%), in the fuel combustion in the manufacturing 
industry and construction (e.g. iron and steel production, -48%) and in the industrial processes and 
product use industries (e.g. chemical industry, -65%; metal industry, -44%). Conversely, emissions 
in the transport sector have increased, especially in road transportation (+16%) although they have 
been  slightly  decreasing  in  the  last  ten  years.  Emission  reduction  in  the  agriculture  sector 
(excluding  fuel  combustion)  has  somewhat  halted  at  the  half-way,  showing  even  a  moderate 
increase since 2010.53 Finally, the traditional role of natural sink of CO2 of the LULUCF sector, 
declined at a worrying speed in the last decade.  

51  Sources:  EU  greenhouse  gas  inventory  1990-2021.  Real  GDP  in  2015  prices,  data  from  AMECO  database 
(European Commission, DG ECFIN). For GHG intensity of GDP, first available data are: BG and LT 1997; EE and 
SK 1993; HR 1995; LV 1992; HU, SI, MT 1991; and RO 1999. 
52 These figures assume a quite significant improvement of LULUCF in absorbing the remaining emissions, therefore 
clear actions are expected for the sector to revert recent trends.   
53 https://www.eea.europa.eu/ims/greenhouse-gas-emissions-from-agriculture 

13 

 
 
 
 
 
 
Table 2: Change in EU’s GHG emissions over 1990-2021 and expected change by 2030: a sectoral perspective.54 

Looking forward (Figure 3), based on the analysis supporting the “Delivering the European Green 
Deal”, the speed of reduction needs to significantly accelerate almost in all sectors, particularly in 
transport (i.e. from an average reduction of 3 to 22 MtCO2eq), manufacturing (i.e. from 4 to 22 
MtCO2eq), and residential emissions (from 11 to 31 MtCO2eq), while agriculture and LULUCF 
need to reverse the last decade’s trend in order to meet the EU -55% reduction target by 2030. 

Figure 3: Annual average change (1990-2010, 2010-2021, 2021-2030) in EU GHG emissions (MtCO2eq) 

54 Based on the 2023 GHG inventory data submitted by Member States. Ending values for 2030 based on the model 
results under the MIX policy scenarios for delivering the European Green Deal https://energy.ec.europa.eu/data-and-
analysis/energy-modelling/policy-scenarios-delivering-european-green-deal_en 

14 

MtCO2eqMtCO2eq%Δannual μΔ MtCO2eqMtCO2eq%Δannual μΔ MtCO2eq%Δannual μΔ MtCO2eq%Δannual μΔ MtCO2eq1 - Energy37473305-12%-22.12663-29%-35.0-19%-58.4-41%-122.41.A.1 - Energy Industries14421254-13%-9.4840-42%-19.4-33%-37.6-42%-39.0of which:1.A.1.a - Public Electricity and Heat Production12331083-12%-7.5717-42%-16.6-34%-33.31.A.2 - Manufacturing Industries and Construction729481-34%-12.4440-40%-9.3-9%-3.7-46%-22.4of which:1.A.2.a - Iron and Steel15293-39%-2.980-48%-2.3-15%-1.21.A.2.c - Chemicals10276-25%-1.372-30%-1.0-6%-0.41.A.2.f - Non-metallic minerals129100-22%-1.484-34%-1.4-16%-1.41.A.3 - Transport67281822%7.378216%3.5-4%-3.2-25%-22.1of which:1.A.3.b - Road Transportation62077124%7.674821%4.1-3%-2.11.A.4 - Other Sectors713656-8%-2.8533-25%-5.8-19%-11.2-53%-31.41.A.4.a - Commercial/Institutional172163-5%-0.4130-25%-1.4-20%-3.01.A.4.b - Residential450413-8%-1.8325-28%-4.0-21%-8.01.A.4.c - Agriculture/Forestry/Fishing9180-12%-0.578-14%-0.4-2%-0.22 - Industrial Processes and Product Use445358-19%-4.3318-29%-4.1-11%-3.7-19%-6.62.A - Mineral Industry134110-18%-1.2104-22%-1.0-6%-0.62.B - Chemical Industry15468-56%-4.352-66%-3.3-24%-1.52.C - Metal Industry13478-42%-2.875-44%-1.9-4%-0.3   2.D,E,F,G,H - Other production22102358%4.087292%2.1-14%-1.33 - Agriculture485376-22%-5.4378-22%-3.41%0.2-5%-2.0of which:3.1 - Livestock317249-21%-3.4245-23%-2.3-1%-0.34 - Land Use, Land-Use Change and Forestry-209-35369%-7.2-23010%-0.7-35%11.135%-8.95 - Waste management184137-26%-2.4109-41%-2.4-20%-2.5-17%-2.0Total emissions (UNFCCC)48674181-14%-34.33472-29%-45.0-17%-64.5-35%-134.4Total emissions with international aviation (EU 2020)49214281-13%-32.03541-28%-44.5-17%-67.2-33%-129.5Total net emissions (UNFCCC)46583828-18%-41.53242-30%-45.7-15%-53.3-40%-143.3Total net emissions with international aviation (EU NDC)47123929-17%-39.23311-30%-45.2-16%-56.1-38%-138.4EU-272010compared to 19901990compared to 1990compared to 201020212030compared to 2021 
 
 
 
 
 
3.2  DRIVERS OF GREENHOUSE GAS EMISSION REDUCTION SINCE 1990 

A combination of factors has helped the EU to reduce total greenhouse gas emissions (excluding 
the  LULUCF  sector)  by  about  29%  over  the  past  three  decades.  Figure  4  shows  an  annual 
breakdown  of  this  trend  into  factors  using  a  decomposition  analysis  with  an  extended  Kaya 
identity.  The  underlying  methodology  follows  that  of  earlier  studies,  e.g.  by  the  European 
Environment Agency.55 As with all methods of this style, the effects should not be understood as 
an actual causality but rather a useful indication of the drivers’ contribution. 

Without technological advances in energy efficiency and carbon intensity, i.e. holding all other 
factors at 1990 level, the growth in GDP and population would have led to a substantial increase 
in GHG emissions (income and population effect). However, just the emission reduction from the 
decrease in primary energy use per unit of output generated (energy intensity effect) more than 
compensated this. Compared to 1990, 41% less energy was needed to produce a unit of GDP in 
2021.  Better  energy  transformation  processes,  for  example  through  electrification,  as  well  as  a 
general shift to the less energy-hungry service sector can be identified as the main reasons behind 
this efficiency gain.  

Figure 4: Drivers of total GHG emissions cumulated over 1990-2021 56 

In addition to using less energy to produce the same value of output, this energy also got cleaner 
over  the  years,  which  further  reduced  emissions.  Energy-related  emissions  per  Terajoule  of 
primary energy were 26% lower in 2021 than three decades before. In the 1990s and early 2000s 
this drop was mainly caused by a switch from coal to gas which emits substantially less carbon 
dioxide to deliver the same amount of energy. Thus, the carbon intensity of all fossil fuels sank by 
12% in the time period. Since the beginning of the millenium also renewable energy sources have 

55 The methodology of the Logarithm Mean Divisia Index (LMDI) method and the formula itself can be found in the 
EEA report No 03/2020 on trends and drivers of EU greenhouse gas emissions. 
56 Data sources: EU inventories to the UNFCC, AMECO, Eurostat energy balances. 

15 

 
 
 
 
 
 
been picking up speed. This decreased the share of fossil fuels in primary energy consumption by 
15% and brought down emissions further.  

Energy-related  emissions  made  up  about  three  quarters  of  total  GHG  emissions  excluding  the 
LULUCF  sector  in  1990.  The  remaining  quarter  came  from  other  sources,  such  as  industrial 
processes, agriculture or waste management. Over the past three decades this share has not changed 
much and remained at a ratio of 3:1. Thus, the non-energy effect expressing this relationship (total 
vs. energy-related  emissions) is  zero  as  non-energy emissions have been  mitigated at  the same 
pace as energy-related ones. 

Figure 5: Effects on total GHG emissions between 1990-2021 and 2021-2030 based on the modelling for the 2030 
target (in % of 1990 emissions) 57 

To set these achievements into perspective, Figure 5 combines this assessment of past emission 
trends  with  a  glance  into  the  future.  Based  on  the  European  Commission’s  central  scenario 
supporting the Fit for 55 legislative package,58 a faster pace is needed in this decade to achieve the 
EU 2030 target. To reach it, emissions have to  fall by roughly 134 MtCO2eq or 2.8% of 1990 
emissions annually until 2030 compared to the historical annual mitigation of 45 MtCO2eq or 0.9% 
of 1990 emissions in 1990-2021, i.e. the pace of reduction has to more than triple. As in the last 
three decades the modelling suggests the largest emission reductions coming from a substantially 
lower energy intensity (-30% versus 2021) and a less carbon-intense primary energy consumption 
(-19%). Overall, energy-related emissions are expected to decrease at a faster pace than those from 
other sources as implied by the slightly positive non-energy effect. 

57 The remaining total emissions excluding LULUCF as shown in the chart is in line with EU’s net emissions target of 
57% mitigation. 
58

 https://energy.ec.europa.eu/data-and-analysis/energy-modelling/policy-scenarios-delivering-european-green-

deal_en 

16 

 
 
 
 
 
 
 
 
4  GREENHOUSE GAS EMISSIONS COVERED BY THE 

UNFCCC, THE KYOTO PROTOCOL AND THE CLIMATE 
AND ENERGY PACKAGE  

Under the UNFCCC, the EU and its Member States committed to  achieving a joint quantified 
economy wide greenhouse gas emission reduction target of 20 % below the 1990 level by 2020 
(‘the Cancun pledge’). The United Kingdom remains part of this joint EU 2020 target under the 
Convention along with the 27 Member States. The scope of GHG emissions excludes LULUCF 
and includes international aviation.  

The EU has implemented its UNFCCC target through EU legislation in the  2020 Climate and 
Energy  Package  that  was  adopted  in  2009.  The  package  stipulates  that  the  target  will  be  met 
jointly by the EU and its Member States through a 21% reduction below the 2005 level in GHG 
emissions from installations under the EU Emissions Trading System, and a 10% reduction below 
the 2005 level of emissions from sectors covered under the Effort Sharing Decision.  

The EU’s greenhouse gas inventory report for EU-27 + UK submitted under the Convention in 
2022 together with its submission of the fifth Biennial Report later the same year were the basis 
for assessing the EU target achievement of the Cancun pledge. This target has been overachieved. 
Total emissions in 2020 were 34 % lower than 1990 emissions for EU-27 and the United Kingdom 
(Table 3).59  

Table 3: Emissions covered by the Cancun pledge under the UNFCCC and the EU Climate and Energy Package in 
1990 and 2020 (Mt CO2-eq. and % change from base year emissions) 

UNFCCC, Climate and 
energy package: 

Base year 
emissions 
(Mt CO2-eq.) 

1990 
emissions 
(Mt CO2-eq.) 

2020 
emissions 
(Mt CO2-eq.) 

2020 
emissions 
(% change from 
base year) 

2020 targets 
(Mt CO2-eq.) 

2020 target 
(% change from 
base year) 

Total GHG Emissions, 
including international 
aviation 
(EU-27 + UK, Convention 
scope) 

5 711 

5 711 

3 772 

-34% 

4 569 

-20% 

Under the Kyoto Protocol’s second commitment period in 2013-2020 (KP2), the EU, its Member 
States, the UK and Iceland committed jointly to reducing greenhouse gas emissions by 20% on 
average in comparison to 1990, the base year.60 Under this framework, the EU, its Member States, 
the UK and Iceland were given a joint emission budget, a so-called joint assigned amount, for 
the second commitment period, equal to 80 per cent of their emissions in the base year times 8. 

59 For the EU-27, GHG emissions in 2020 were 32 % below 1990 emissions.  
60 Base year refers to the base year under the Kyoto Protocol, which is 1990 for CO2, CH4 and N2O for all Member 
States except Bulgaria (1988), Hungary (1985–1987), Poland (1988), Romania (1989) and Slovenia (1986), and 1995 
for HFCs, PFCs and SF6 for all  Member States except Austria, Croatia, France, Italy, Malta and Slovakia (1990), 
Romania (1989), and Iceland (1990), and 1995 for NF3 for all Member States except Austria, Croatia, Greece, Poland, 
Portugal, Romania and Slovakia (2000). 

17 

 
 
 
 
 
This amount corresponds to 37 604 million tonnes of CO2 equivalent for the whole commitment 
period (Table 4). 

The geographical scope of KP2 includes the EU, Iceland, the UK and certain of its overseas regions 
not  included  in  the  Climate  and  Energy  Package.  Emissions  from  international  aviation  are 
excluded under KP2.  

Under KP2, Member States had to account for emissions and removals from certain activities of 
land use, land use change and forestry (LULUCF) by applying the accounting rules of the Kyoto 
Protocol.  For  the  EU,  the  LULUCF  sector  was  an  accounted  net  sink  in  2013-2020,  thereby 
contributing to achieving the EU’s joint commitment.  
The EU’s greenhouse gas inventory report submitted in 2022 (for EU-27 + UK and Iceland)61 and 
reviewed by the UNFCCC in December 2022 is the basis for assessing whether the EU, its Member 
States, the UK and Iceland comply with their joint commitment under KP2. The inventory report 
shows that the EU, its Member States, the UK and Iceland overachieved their joint KP2 reduction 
target by reducing emissions by 28% (Table 4). 

The UNFCCC will also review the EU’s so-called true-up period report to check that the EU and 
the other parties to the joint fulfilment agreement (Member States, UK and Iceland) have retired 
sufficient  assigned amount units and any other Kyoto units in their Kyoto retirement accounts. 
This final step of KP compliance is expected to be concluded in 2024, after the review of the true-
up period reports have been finalised.  

Table 4: Emissions covered by the Kyoto Protocol’s second commitment period (Mt CO2-eq. and % change from 
base year emissions) 

Kyoto Protocol: 

Base year 
emissions 
(Mt CO2-eq.) 

2013 - 2020 
emission 
reduction 
target 
(% change from 
base year) 

Joint Assigned 
Amount in Mt 
CO2-eq.   
(2013-2020) 

Emissions in 
Mt CO2-eq. 
(2013 - 2020) 

Over (+) / 
Under (-) 
achievement 
in Mt CO2-eq. 
 (2013 - 2020) 

2013 - 2020 
emission 
reduction 
(% change from 
base year) 

Total GHG emissions, 
excluding international 
aviation  
(EU-27+UK+IS, KP scope) 

5 876 

-20% 

37 604 

33 731 

3 873 

-28% 

61 As part of the yearly official EU GHG inventory submission to UNFCCC, the EU prepared and submitted two sets 
of inventory tables corresponding to the EU’s geographical scopes under the Convention and under the second Kyoto 
Protocol  (KP2),  respectively.  The  scope  under  the  Convention  is  consistent  with  the  European  Union  territorial 
boundaries, which, in addition to the 27 Member States, included the EU-territory of the United Kingdom until 2020 
(England, Scotland, Wales, Northern Ireland and Gibraltar). The scope of the EU’s submission under KP2 included 
the EU-27 Member States, Iceland, and the EU-territory of the United Kingdom together with its Crown Dependencies 
and Overseas Territories that ratified the Kyoto Protocol. The final emissions and removals of the European Union 
were confirmed in the last UNFCCC inventory review under the Kyoto Protocol that took place in December 2022. 

18 

 
 
 
 
 
 
 
 
5  PROGRESS TOWARDS CLIMATE NEUTRALITY: 

ADDITIONAL INDICATORS  

In this decisive decade for climate action, a thorough understanding of progress is needed to ensure 
that we are on track  to  achieve our common  climate objectives,  including  of reaching  net-zero 
emissions by 2050. The transition to climate neutrality is an unprecedented and far-reaching socio-
economic project, which implies transformation across all sectors. Therefore, different source of 
data and indicators are needed to carry out a comprehensive analysis. Table 5 provides an overview 
of past and more recent GHG emission trends, across countries and sectors, while Table 6 looks at 
emission projections and the climate targets in the years ahead. 

5.1  GREENHOUSE GAS EMISSIONS: RECENT DEVELOPMENTS IN EU MEMBER STATES 

Historical data show that for some EU Member States, i.e. Finland, Latvia, Lithuania, and, to a 
lesser extent, Cyprus, Poland, Malta, Estonia, and Ireland, GHG net emissions have been rising in 
recent years (i.e. between 2015 and 2022). Drivers varied among these countries. In the case of 
Finland,  Latvia  and  Estonia,  the  upward  trend  was  mainly  related  to  the  strong  declining  of 
removals  by  the  land  use,  land  use  change  and  forestry  sector  (LULUCF,  cf.  Chapter  4  of  the 
Climate Action Progress Report), while for Lithuania, transport and building also contribute to the 
increase in GHG emissions. Transport emissions increased in Hungary, Malta and Poland, while 
in  Ireland  emissions  in  agriculture  continued  to  grow.  For  Latvia  and  Finland,  the  increased 
emissions, due to a decrease of net removals in the LULUCF sector, had an impact on both the 
GHG intensity of GDP and on GHG emissions per capita, which increased between 2015 and 2022 
(see Table 5).  

Reductions in GHG emissions were achieved, but were at a slow pace (i.e. below the EU average) 
for another group of countries, namely Czechia, Italy, Hungary, Croatia, France, and Denmark. In 
the case of Italy, approximated GHG net emissions in 2022 are expected to be 2% higher than the 
pre-pandemic level. Overall, the slow progress in these countries appears to be related to a lack of 
significant emission cuts in the energy production (Italy, France), increased emissions in transport 
(Hungary, Czechia), in LULUCF (Denmark), or even a change from net removals to net emissions 
in LULUCF (i.e. Czechia). 

5.2  GREENHOUSE GAS EMISSIONS PROJECTIONS: EXPECTED TRENDS IN EU MEMBER STATES 

Table 6 looks at the challenges ahead. By 2030, based on the GHG projections submitted by EU 
Member States in March 2023, six countries (i.e. Poland, Ireland, Estonia, Czechia, Luxembourg, 
Latvia)  expect  emissions  per  capita  to  be  significantly  higher  than  5  tonnes  of  CO2-eq,  which 
represents the EU average GHG net emissions per capita by 2030 broadly consistent with the EU 
-55% target.62 Projected emission reductions in the years to 2030 are, in certain cases (i.e. Finland, 

62 Five tonnes of CO2-eq GHG emissions are roughly equivalent to 27.000 km with a medium-sized petrol car, or 20 
round-trip flights Brussels to Rome in economy class, or again 2 beef-based meals per day in a year, of course without 
any other human activity generating direct or indirect GHG emissions.  The net GHG emissions consistent with the 
EU  2030  target  are  around  2100  MtCO2eq  (including  the  contribution  of  225  MtCO2eq  of  net  removals  from 
LULUCF).  Divided  by  the  latest  Eurostat  population  projections  for  the  EU-27  by  2030  (around  550  million  EU 
residents), is equal to 4.7 tonnes of CO2eq per capita. 

19 

 
 
 
Estonia,  Latvia,  Denmark,  Ireland,  Czechia,  Lithuania,  and  Germany)  significantly  higher  (i.e. 
more  than  25  ppt.)  than  the  emission  reductions  shown  between  2015-2022.  Most  of  the 
contribution to emission savings is expected from the power sector, with shares ranging between 
20 and 30 percent, while transport is expected to contribute significantly to the decarbonisation in 
Lithuania. 

Table 5: GHG emission dashboard indicators (historical data)63 

An  assessment  of  EU  Member  States’  progress  towards  the  respective  targets  set  in  the  Effort 
Sharing (ESR) and LULUCF regulations has been provided in Chapter 3 and 4 of the main report, 

63 Note to the table: (1) Historical GHG emissions and removals (1990-2022) are based on EEA’s 2023 GHG Inventory 
and  Approximated  emissions  and  removals.  (2)  Including  agriculture  CO2  emissions.  (3)  GHG  intensity  of  GDP 
(gCO2-eq/EUR2015) and GHG per capita (tCO2-eq) use net GHG emissions (i.e. including LULUCF and excluding 
international aviation). Real GDP and population data from Eurostat. 

20 

2022-19902022-20212022-20192022-2015PowerIndustryTransportBuildings(2)AgricultureWasteLULUCFGHG intensity of GDP(2022)GHG intensity of GDP(2022-2015, % change)GHG emissions per capita(2022)GHG emissions per capita(2022-2015, % change)Austria-7%-7%-24%-14%-3%-1%-3%-1%0%-1%-5%162-23%6.9-18%Belgium-26%-4%-8%-10%-2%-4%-2%-2%0%0%0%229-19%9.1-13%Bulgaria-43%6%6%-10%-7%0%2%0%0%-1%-3%857-26%6.9-5%Croatia-30%-5%-7%-7%-6%1%0%1%-1%0%-1%308-26%4.62%Cyprus54%-1%-2%4%1%1%2%-1%1%0%1%349-23%9.4-2%Czechia-37%-5%-8%-1%-10%0%2%-1%0%0%10%561-22%11.5-1%Denmark-42%-1%-5%-9%-10%0%-1%-2%0%0%3%143-23%7.8-13%Estonia-53%11%10%0%-19%-2%0%0%1%0%21%671-19%12.9-1%Finland-1%-7%-3%17%-11%-6%-2%-3%0%-2%41%1905%8.115%France-26%-3%-6%-7%-1%-4%-2%-4%-1%0%5%162-15%5.7-9%Germany-42%-3%-6%-16%-10%-2%-2%-1%-1%0%1%228-22%8.9-18%Greece-30%0%-11%-22%-18%-4%2%-1%0%1%-1%373-28%6.9-19%Hungary-42%-7%-11%-6%-6%-2%5%-1%-1%0%-2%472-6%5.5-4%Ireland10%-2%0%0%-3%0%0%-1%3%0%2%151-42%13.5-7%Italy-25%-1%2%-4%-3%-2%1%-2%0%0%3%222-9%6.5-1%Latvia4%8%61%30%-7%0%0%1%1%-1%37%49110%7.638%Lithuania-69%-7%-9%7%-5%-7%8%2%-1%-2%15%280-14%4.712%Luxembourg-41%-15%-28%-25%-3%-3%-14%-2%0%0%-4%118-36%11.6-35%Malta-17%2%1%2%-3%-1%3%0%-1%3%0%153-28%4.2-14%Netherlands-31%-8%-15%-21%-12%-2%-2%-4%-1%-1%-1%199-31%9.0-24%Poland-18%-4%-1%3%-3%0%6%-1%0%0%2%720-13%9.74%Portugal-24%1%-15%-21%-16%-2%1%-1%0%-1%-4%246-32%4.9-21%Romania-75%-14%-16%-15%-16%-1%4%1%-2%0%0%301-28%3.0-11%Slovakia-54%-11%-13%-15%-4%-5%1%0%0%0%-6%323-26%5.5-15%Slovenia-8%2%-4%-25%-7%0%4%-2%-1%-1%-20%268-41%6.3-27%Spain-2%2%-6%-14%-10%-3%2%-1%0%-1%0%212-21%5.3-16%Sweden-86%-42%-71%-51%-12%-18%-68%-7%-1%-8%66%8-51%0.3-54%EU27-32%-3%-6%-10%-7%-2%0%-2%0%0%2%229-20%7.0-11%GHG intensity and GDP per capita (3)Total net GHG emissions (% change)Historic data(1)Sector performance (2022-2015, contribution to change) 
 
 
 
 
showing that more efforts are needed to reach the EU targets. Table 6 only provides an indication 
of the projected emissions compared to the targets in 2030 based on estimated emission allocations 
under the ESR and estimated GHG net removals target under the LULUCF regulation but does not 
reflect Member States’ progress towards their 2030 targets. For example, the table does not take 
into account the flexibilities that are available for Member States under these legislations which 
are part of Member States progress to their ESR and LULUCF targets. Based on Member States’ 
projections, also shown by Table 12 of the main report, five countries (i.e. Malta, Cyprus, Austria, 
Romania  and  Italy)  expect  significantly  higher  emissions  compared  to  their  ESR  2030  target 
(above  15  ppt.).64 Five  Member  States  are  expected  to  fall  significantly  behind  their  LULUCF 
targeted values (i.e. Poland, Estonia, Croatia, Ireland and Latvia)  relative to the available lands 
(agriculture plus forest areas).65 

When it comes to the climate neutrality target, ten Member States (i.e. Poland, Latvia, Austria, 
Belgium, Czechia, Greece, Hungary, Ireland, Netherlands and Malta) project net GHG emissions 
in  2050  higher  than  the  EU-average  projections  of  3.6  tonnes  of  CO2  equivalent  per  capita, 
obtained  by  aggregating  Member  States’  projections.  Of  notice,  the  EU  aggregated  value  falls 
short of the EU collective objective of climate neutrality (i.e. zero net emissions). 

Trajectories  are  also  relevant.  Table  6  provides  two  similar  metrics,  which  compare  for  each 
Member States the cumulative projected emissions between 2022 and 2050 with a linear trajectory 
and, alternatively,  with  an indicative benchmark trajectory, built  as the median pathway of the 
seven climate neutrality scenarios that were proposed by the European Scientific Advisory Board66 
(cf. Chapter 1 of the main report). Malta, Romania, Croatia, Austria, Hungary, Poland, Italy, and 
Greece are among the top ten overshoots according to both metrics. Moreover, as of today, Ireland, 
Poland and Romania have still to  officially submit to  the Commission  their national  long-term 
strategies, due by January 2020, and some other countries (Bulgaria, Croatia, Cyprus, Czechia and 
Malta) have not yet reported a clear (e.g. legally binding) climate neutrality objective. 

Overall, based on the available information, progress by Member States towards the EU climate 
neutrality objective appear insufficient for Poland, Ireland, Latvia, Malta and Croatia, and, to a 
lesser  extent,  for  Austria,  Estonia,  Czechia,  Cyprus,  Italy  and  Romania.  Lack  of  significant 
progress in the most recent years is not consistent with the effort required in the next decades to 
meet both the medium- and the long-term climate targets. Latest GHG projections submitted by 
those Member States show significant gaps to specific sector targets by 2030 and to the EU climate 
neutrality objective by 2050. Without additional efforts from all Member States, the EU will miss 
the collective climate objectives. 

64 While the  NECP process is  ongoing and pending the use of flexibilities the Commission will come back to the  
assessment of progress towards the ESR targets. 
65 LULUCF  projections  compared  to  the  estimated  LULUCF  targeted  values  in  relation  to  the  available  lands 
(agriculture plus forest areas). A significant gap to the LULUCF targets by 2030 is assumed here if higher than 50 
tonnes of CO2 equivalent per square kilometre of available land (agriculture plus forest land. Source: Eurostat “land 
use overview by NUTS 2 regions” dataset). 
66 Scientific  advice  for  the  determination  of  an  EU-wide  2040  climate  target  and  a  greenhouse  gas  budget  for  2030–2050 
(europa.eu). The EU-level emissions of this median pathway were then distributed across Member States according to the country’s 
share of EU emissions in the core policy scenario supporting the initiatives delivering the European Green Deal. 

21 

 
 
 
 
 
Table 6: GHG emission dashboard indicators (projected data)67  

67 Note to table: (4) GHG emission projections submitted in 2023 by Member States under Art. 18 of the Governance 
Regulation considering additional measures (WAM). EU Population in 2050 is based on the latest Eurostat population 
projections. Agriculture and forest land are based on the Eurostat land use statistics. (5) The overshoot vs. a linear 
trajectory  compares,  for  each  Member  State,  the  cumulative  projected  net  GHG  emissions  (including  LULUCF) 
between 2022 and 2050 with a linear trajectory starting from the 2021 emission level to zero by 2050. The overshoot 
against an indicative benchmark compares the cumulative projected GHG emissions (excluding LULUCF) with an 
indicative pathway to climate neutrality based on the scenarios proposed by the European Scientific Advisory Board 
on Climate Change, and then distributed across Member States according to the country’s share of EU emissions in 
the core policy scenario supporting the initiatives delivering the European Green Deal. Target dates to achieve climate 
neutrality as for the NECP progress reports or, in grey, from other unofficial sources (Net Zero Tracker). 

22 

MS projected net GHG by 2030(tonnes of CO2 eq. per capita)ESR target vs MS projections(to 2005 level, ppt)LULUCF target vs MS projections(tCO2eq/Km2 of land)Total emissions (excl. LULUCF)(% change)PowerIndustryTransportBuildingsAgricultureWasteMS projected net GHG by 2050(tonnes of CO2 eq. per capita)Overshoot vs. linear trajectory net GHG emissions 2022-2050Overshoot vs. BenchmarkTotal GHG emissions 2022-2050Target year for climate neutrality (NECPR, nLTS or other sources)Legal Status of long term target(based on https://zerotracker.net/)Austria6.8-216-7%-3%1%-2%-2%-1%0%5.679%61%2050In lawBelgium7.0-4-4-22%-1%-5%-8%-5%-2%0%5.249%21%2050In policy documentBulgaria6.0-12-3-15%-16%2%-1%-1%1%-1%3.740%60%2050Proposed / in discussionCroatia5.00-92-8%-2%-1%0%-2%-1%-2%3.483%64%2050In policy documentCyprus6.7-2341-20%-14%0%-5%1%1%-3%3.533%51%2050In policy documentCzechia7.6-6-32-31%-20%-1%-8%0%0%-1%4.410%29%2050Proposed / in discussionDenmark4.9-1039-43%-20%-7%-5%-6%-4%-1%3.726%3%2050In lawEstonia8.1-13-108-36%-33%0%-3%1%0%0%3.615%30%2050Declaration / pledgeFinland0.9-413-44%-25%-4%-8%-4%-2%-1%-2.4-98%-10%2035In lawFrance4.7-14-25-14%-3%-3%-6%-2%1%0%3.756%57%2050In lawGermany5.0-10-35-41%-24%-6%-5%-6%-1%0%1.7-9%-1%2045In lawGreece5.4135-21%-18%0%-2%-2%1%-1%5.358%63%2050In lawHungary5.4-6-27-7%-6%9%-6%-3%1%-1%4.474%59%2050In lawIreland9.0-13-70-30%-10%-1%-7%-5%-7%0%6.044%32%2050In lawItaly5.3-15-4-16%-8%-2%-4%-1%0%-1%4.660%76%2050In policy documentLatvia7.1-9-61-5%3%-2%0%-2%-2%-1%7.974%26%2050In policy documentLithuania3.4036-20%-1%-1%-12%-1%-4%-2%3.529%32%2050In policy documentLuxembourg7.3812-33%-1%0%-24%-6%-2%0%1.3-12%-2%2050In lawMalta4.3-65-4617%12%3%-1%0%0%3%4.4155%100%2050In policy documentNetherlands6.9-937-22%-18%-2%-1%-1%0%-1%4.943%34%2050In lawPoland9.2-11-118-10%-5%-3%-1%-3%1%1%8.168%71%--Portugal2.913139-31%-9%-7%-11%0%-1%-2%0.3-13%20%2050In lawRomania3.4-1762-7%-12%0%5%1%3%-4%3.795%69%2050In policy documentSlovakia5.2-11-42-12%-8%-2%2%-2%0%-2%3.863%56%2050In policy documentSlovenia5.2-1117-17%-3%-3%-7%-4%0%-1%0.021%9%2050In policy documentSpain3.27-15-34%-13%-4%-10%-4%-1%-1%2.934%42%2050In lawSweden-1.112-15-32%-2%-9%-17%-3%-1%0%-2.0-582%13%2045In lawEU27 (MS aggr. proj.)5.1-8-16-24%-12%-3%-5%-3%0%0%3.634%40%In lawProjected contributions by sector (2030 vs. 2022)Climate Neutrality(5)2030 targetGHG emission projections and future challenges(4) 
 
 
 
 
 
 
5.3  ADDITIONAL GREENHOUSE GASES INDICATORS 

Since 2005, there has been a clear downward trend in net GHG emissions per capita and GHG 
intensity of GDP for all EU Member States, except Latvia (Figure 6).68 

More rapid progress by countries with higher emission ratios (i.e. Bulgaria, Romania, Slovakia, 
Czechia,  Luxembourg  and  Ireland)  led  to  significant  convergence  towards  the  EU  average. 
However, between 2015 and 2022, the downward converging trend seems to have halted for most 
Member States. In 2022, Latvia and Finland exceeded the 2015 levels for both indicators,69 while 
GHG emissions per capita in Lithuania, Poland and Croatia were above the respective 2015 levels. 
Nonetheless, in 2022, Estonia, Cyprus, Czechia, and Poland ranked among the top five for the two 
indicators, while Bulgaria showed the highest GHG intensity of GDP (above 850 tonnes of CO2 
equivalent per Euro of GDP), and Ireland was the highest per capita emitter among the EU Member 
States (above 13 tonnes per capita). 

Figure 6: Greenhouse gas emissions intensity (i.e. the ratio between GHG emissions and GDP, g CO2-eq./ EUR2015) 
and greenhouse gas emissions per capita in the EU and its Member States 1990, 2005 and 2022.70 

In terms of GHG emissions by sector, in 2022, energy supply was still the largest contributor to 
GHG emissions (26%), closely followed by the transport sector (23%) (Figure 7). With 11% and 
14%,  respectively,  energy  use  in  manufacturing  industries  and  other  energy  use  were  also 
important contributors. 

68 Figures use net GHG emissions, including LULUCF and excluding international transport emissions. 
69 Due to a declining LULUCF sink. 
70 Sources: EU greenhouse gas inventory 1990-2021, EU approximated greenhouse gas inventory 2022 (EEA). Real GDP in 2015-
prices, data from AMECO database (European Commission, DG ECFIN).  

23 

 
 
  
 
 
 
Among all the EU Member States, in 2021, GHG emissions from the power sector were highest 
in Estonia (56%), followed with some distance by Poland (43%) and Bulgaria (42%) (Figure 8). 
Emissions from industry were relatively high in Slovakia (41%) and Austria (36%). The transport 
sector’s contribution to GHG emissions stood out in Luxembourg (53%). Ireland and Denmark 
had the highest shares of GHG emissions from agriculture among all Member States (37% and 
28%, respectively), followed by Lithuania (22%) and Latvia (21%). For Sweden, and with some 
distance also for Romania, the LULUCF sink was significant in relation to the countries’ respective 
GHG emissions. 

Figure 7: EU-27 greenhouse gas emissions by sector 2022 (in % of total emissions, excluding LULUCF)71  

71 The sectors used correspond to the following IPCC sectors: Energy supply: 1.A.1, 1.B and 1.C; Energy use in manufacturing 
industries: 1.A.2: Industrial processes and product use: 2; Transport (includes domestic aviation): 1.A.3; Other energy use: 1.A.4, 
1.A.5 and 6, Agriculture: 3, Waste: 5, International aviation: 1.D.1.A. 

24 

 
 
 
 
 
 
 
 
 
 
 
Figure 8: EU Member States greenhouse gas emissions by sector 2021 (in % of total emissions, excluding LULUCF)72  

Table 7: Total GHG emission per Member States (including and excluding LULUCF and international aviation) 

72 Industry includes both the Energy use in manufacturing industries: 1.A.2 and Industrial processes and product use: 2; Buildings 
includes CO2 emissions in agriculture. 

25 

19902005201520222022-199019902005201520222022-199019902005201520222022-1990Belgium146145119106-27%143144118106-26%146147123111-24%Bulgaria99626057-43%83465347-43%83475348-42%Czechia201150129116-42%192142122121-37%193143123122-37%Denmark72685043-39%78735146-42%80765348-40%Germany1251985897746-40%1287993885744-42%12991016910771-41%Estonia40191814-64%37161717-53%37171717-53%Ireland567262619%6279686810%6382717113%Greece1041379677-26%1021339272-30%1041369575-28%Spain2884393342942%254394289249-2%2594063042642%France539550454404-25%522500417387-26%531516435399-25%Croatia31302523-25%25221918-30%26221918-30%Italy521594446418-20%518559402387-25%522567411396-24%Cyprus698954%598854%6109945%Latvia26111110-61%14511144%14511156%Lithuania48222019-60%43181213-69%43181213-69%Luxembourg1313108-35%1312107-41%1314119-28%Hungary95776260-37%92715753-42%92725754-41%Malta3322-17%3322-17%3323-9%Netherlands223215194154-31%229221200158-31%234232211168-28%Austria79937973-8%67747262-7%68767463-6%Poland475401384385-19%446353355365-18%447354357366-18%Portugal60876857-4%67906551-24%68926855-20%Romania257151117107-58%2291186757-75%2291186857-75%Slovenia19211716-15%14131813-8%14131813-8%Slovakia74514138-49%64463530-54%65463530-53%Finland71705546-36%45413845-1%464340460%Sweden71675445-37%252374-86%262595-80%EU-274867454238123389-30%4658420034903145-32%4712429635993247-31%Total GHG emissions, excl. LULUCF, excl. international aviationTotal net GHG emissions, incl. LULUCF, excl. international aviationTotal net GHG emissions, incl. LULUCF, incl. international aviation 
 
 
 
 
 
 
 
6  EU ETS EMISSIONS  

Table 8: EU ETS verified emissions from power and industry installations and from aircraft operators since 2019. 

Verified emissions from 
power and industry 
installations73 

2019 

2020 

2021 

2022 

1 530 

1 356 

1 337 

1 313 

Change year-on- year 

-9.1% 

-11.4% 

6.6% 

-1.8% 

Verified emissions from 
electricity and heat 
generation74 

822 

696 

708 

725 

Change year-on- year 

-14.7% 

-15.3% 

8.4% 

2.4% 

Verified emissions from 
industrial production75 

708 

660 

629 

588 

Change year-on- year 

-1.6% 

-6.9% 

4.6%  

-6.5% 

Verified emissions from 
aircraft operators (million 
tonnes CO2eq) 

68.2 

25.2 

27.9 

49.1 

Change year-on- year76  

1% 

-63% 

30% 

75% 

73 From 2021, the EU ETS no longer includes emissions from the UK, only emissions from electricity generators in 
Northern Ireland are included. 2021 emissions are compared with an adjusted value of 2020 emissions – without the 
UK data, only Northern Ireland from electricity generation. 
74 From 2021, the EU ETS no longer includes emissions from the UK, only emissions from electricity generators in 
Northern Ireland are included. 2021 emissions are compared with an adjusted value of 2020 emissions – without the 
UK data, only Northern Ireland from electricity generation. 
75 From 2021, the EU ETS no longer includes emissions from the UK. 2021 emissions are compared with an adjusted 
value of 2020 emissions – without the UK data. 
76

 Considering the updated EU ETS aviation scope (without the flights incoming from the UK). Switzerland is included 

in 2020, 2021 and 2022 data only. 

26 

 
 
 
 
 
 
 
 
 
 
7  USE OF REVENUES FROM AUCTIONING OF ETS 

ALLOWANCES  

The  vast  majority  of  revenue  from  auctioning  ETS  allowances  accrue  to  Member  States,  who 
should spend at least 50% on climate and energy purposes.  
Figure 9 shows the primary77 type of purpose reported for spending of 2013-2021 and 2022 auction 
revenues  and  indicates  that  renewables  support,  decarbonisation  of  transport  and  other  GHG 
reduction were the areas where most of the revenues were spent. Compared to previous years, the 
increasing share of “other” spending appears partly linked to new national measures using ETS 
revenues to compensate for rising energy prices and mitigate their social impacts.78  

Figure 9: Reported spending of auction revenues, categorised, 2013-2021 and 2022, EU-27 

Auctions of EU ETS emission allowances for both stationary installations and aircraft operators 
have provided the EU-27 countries with revenues listed in the  Table 9.79 Member States report 
annually on the use of auctioning revenues for climate change and energy purposes.80 It should be 
noted that annual reporting does not necessarily cover how the revenues of that year are spent, but 
the spending of revenues during that year, i.e. it can include revenues from earlier years. Member 
States only report on spending for the purposes of addressing climate change and energy, but this 
does not mean that the amount not covered in the report is necessarily spent for other purposes: it 
is also possible that revenues are spent later, or used to fund many projects/purpopses of which 

77 In their reports, Member States can indicate multiple types, in such case the first category is used for this figure. 
78 For instance, between late-2021 and mid-2022, Spain, Italy, Greece, Germany and Estonia announced the direct or 
indirect use of ETS revenues for such purposes.   
79 The table lists annual total revenues of the auctioned allowances on the EEX platform. 
80 Article 5 of Implementing Regulation (EU) No 2020/1208. 

27 

 
 
 
 
 
 
 
only parts are linked to climate change and energy, or that a certain amount has been set aside for 
climate and energy purposes but not all of it has yet been formally attributed to specific projects. 

In the latter case, and when Member States have reported having a national minimum set aside for 
climate  and  energy,  this  has  been  reflected  in  the  %  spent  on  climate  and  energy  row. 81 
Additionally, several Member States do not earmark their auction revenues for a specific purpose, 
but instead attribute part or all of their revenues to a broad budget such as the general budget, that 
is funded by more than just auctioning revenues, and can be spent on both climate change and 
energy and many other purposes. Often, in such cases example projects funded by the broad budget 
are  reported,  but  a  direct  link  to  auctioning  revenues  cannot  be  made.  Such  country  specific 
contexts are described below. Reported spending can also be higher than the revenues of that year, 
if either it includes spending of previous years’ revenues or if the reported projects were co-funded 
with other funds.82  

Table 9: Member States' revenues from auctioning of ETS allowances (EUR million), amounts spent on climate and 
energy purposes (EUR million) and share of the revenues spent on climate and energy purposes (%), 2013-2022.83 

Austria 

2013-
2016 

2017 

2018 

2019 

2020 

2021 

2022 

79.4 

247.5 

183.8 

210.4 

Revenues from 
auctioning 
Reported as spent on 
climate etc. 
% spent on climate and 
energy 
Revenues are not earmarked. National spending on climate and energy purposes is >100% of auctioning revenues. 
In several years, climate and energy projects financed from the national budget were reported, even though their 
funding cannot be directly linked to the auctioning revenues. 

>100% 

>100% 

>100% 

>100% 

>100% 

>100% 

>100% 

311.0 

311.0 

184.2 

986.4 

231.4 

381.7 

381.7 

79.2 

0 

0 

Belgium 

2013-
2016 

2017 

2018 

2019 

2020 

2021 

2022 

461.6 

356.8 

381.5 

144.3 

Revenues from 
auctioning 
Reported as spent on 
climate etc. 
% spent on climate and 
energy 
The policy is that 100% of auction revenues are spent on energy and climate purposes and on the compensation 
of indirect carbon costs. For 2021 onwards the direct spending of auction revenues is on hold pending a legal 
decision on the regions and federal shares, revenues are carried over to future years. The amount reported as 

133.1 

533.2 

356.1 

213.7 

357.8 

162.6 

657.7 

103.0 

76.1 

37.5 

92% 

46% 

14% 

16% 

56% 

99% 

8% 

81 Where relevant, the amount resulting from the % spent on climate and energy row that is not covered in the row 
Reported as spent on climate etc. has been included in Figure 9 of the Climate Action Progress Report as Used for 
climate change and energy, (unspecified).  
82 For the purposes of Figure 9 of the Climate Action Progress Report and the estimated shares spent on climate and 
energy, the annual shares have been capped at 100% in order to avoid distortion of the figures. 
83 Data in this table is based on the annual reporting by the Member States with some modifications made to ensure 
consistency across all Member States and over the reporting period. In 2020-2022 the harmonisation, methodology 
and analysis were conducted by SQ Consult in a study for the European Commission. Proposed modifications have 
been discussed with the Member States as part of the quality checks. Notes: “N/A” = Not available, “*” = Member 
States that do not earmark auction revenues, “(*)” = Member States that partially earmark auction revenues. 

28 

 
 
 
spent  in  2022  cover  only  direct  revenue  spent,  Belgium  also  mentioned  from  the  general  budget  to  support 
climate- and energy-related actions in 2022.      

Bulgaria 

2013-
2016 

2017 

2018 

2019 

2020 

2021 

2022 

296.1 

368.2 

130.4 

Revenues from 
auctioning 
Reported as spent on 
climate etc. 
% spent on climate and 
energy 
All auction revenues are earmarked for climate and energy purposes. Unspent revenues are carried over to later 
years, therefore in some years spending is higher than the revenues. 

1094.2 

1094.2 

>100% 

138.2 

832.9 

832.9 

440.3 

448.6 

368.2 

440.3 

448.6 

285.1 

100% 

100% 

100% 

100% 

100% 

96% 

Croatia 

2013-
2016 

2017 

2018 

2019 

2020 

2021 

2022 

71.5 

27.2 

107.2 

Revenues from 
auctioning 
Reported as spent on 
climate etc. 
% spent on climate and 
energy 
According to the law, 100% of the auctioning revenues are spent on climate and energy purposes. This table lists 
the amount spent during the same year as the revenue earnt. The remainder is carried over to the next years. 

>100% 

112.2 

123.6 

143.4 

193.9 

100% 

100% 

100% 

100% 

100% 

100% 

18.9 

72.7 

72.2 

13.4 

12.3 

29 

44 

Cyprus(*) 

2013-
2016 

2017 

2018 

2019 

2020 

2021 

2022 

26 

2.8 

6.6 

Revenues from 
auctioning 
Reported as spent on 
climate etc. 
% spent on climate and 
energy 
The auctioning revenues go to a fund, which different ministries can use for climate and energy  purposes. This 
fund also receives money from the general budget, so in practice a higher amount than 100% of revenues is spent 
on climate and energy overall. 

>100% 

>100% 

>100% 

>100% 

>100% 

102.9 

160.1 

100% 

100% 

26.1 

40.1 

78.4 

57.5 

57.6 

75.3 

0.8 

6.4 

5.7 

Czechia * 

2013-
2016 

2017 

2018 

2019 

2020 

2021 

2022 

365.9 

584.4 

199.8 

Revenues from 
auctioning 
Reported as spent on 
climate etc. 
% spent on climate and 
energy 
Revenues  are  not  earmarked.  Reported  spending  represents  the  amounts  committed  for  climate  change  and 
energy purposes in the general state budget of each year. The remaining revenues go to the general budget. 

199.8 

604.0 

208.6 

630.4 

719.4 

367.3 

408.4 

309.7 

329.6 

673.6 

181.9 

100% 

43% 

35% 

27% 

63% 

65% 

90% 

Denmark * 

Revenues from 
auctioning 

2013-
2016 

2017 

2018 

2019 

2020 

2021 

2022 

229.2 

71.7 

189.8 

166.1 

166.5 

292.9 

362.2 

29 

 
 
Reported as spent on 
climate etc. 
% spent on climate and 
energy 
Revenues are not earmarked, example projects have been reported up to 100% of revenues each year. 

292.9 

189.8 

166.1 

166.5 

229.1 

100% 

100% 

100% 

100% 

100% 

100% 

71.7 

362.2 

100% 

Estonia (*) 

2013-
2016 

2017 

2018 

2019 

2020 

2021 

2022 

140 

34.3 

70.4 

53.3 

15.9 

39.4 

142.4 

142.8 

248.6 

Revenues from 
auctioning 
Reported as spent on 
climate etc. 
% spent on climate and 
energy 
50% of the auctioning revenues are earmarked and directed through the four-year State Budget Strategy and 
spent on climate and energy purposes, which may take multiple years. Unspent revenues are carried over to later 
years and always used for climate and energy projects. The remaining 50% goes to the general budget, which, 
among others, covers climate and energy investment (not included here). 
2013-
2016 

Finland * 

334.0 

307.7 

≥50% 

≥50% 

≥50% 

2017 

2018 

2019 

2020 

2021 

2022 

64.5 

43.6 

40% 

38% 

45% 

49% 

30 

95.3 

295.5 

219.9 

251.8 

Revenues from 
auctioning 
Reported as spent on 
climate etc. 
% spent on climate and 
energy 
Revenues are not earmarked. National spending on climate and energy is >100% of auctioning revenues. Only a 
part of actual spending has been reported, in some years covering specific projects, in other years up to 100% of 
revenues, even though this funding cannot be directly linked to the auctioning revenues. 

409.0 

409.0 

251.8 

219.9 

220.6 

220.6 

198.1 

511.1 

511.1 

100% 

100% 

100% 

100% 

100% 

10% 

67% 

9.5 

France (*) 

2013-
2016 

2017 

2018 

2019 

2020 

2021 

2022 

981.3 

726.5 

829.6 

313.4 

Revenues from 
auctioning 
Reported as spent on 
climate etc. 
% spent on climate and 
energy 
The auctioning revenues co-fund energy efficiency improvements of low-income housing, up to a ceiling of EUR 
420 million per year. The remainder is not earmarked but goes to the general budget, which, among others, covers 
climate and energy investments. 

1469.1 

1868.3 

1469.1 

1854.1 

313.4 

728.1 

728.1 

981.3 

100% 

100% 

100% 

100% 

100% 

100% 

99% 

420 

550 

Germany 

Revenues from 
auctioning 
Reported as spent on 
climate etc. 
% spent on climate and 
energy 

2013-
2016 

2017 

2018 

2019 

2020 

2021 

2022 

3501.9 

1146.8 

2581.7 

3164 

2662.4 

5306.2 

6812.6 

3496.7 

1130.8 

2563 

3147.2 

2662.4 

5306.2 

6812.6 

100% 

99% 

99% 

99% 

100% 

100% 

100% 

30 

 
 
100%  of  revenues  is  spent  on  energy  and  climate  projects.  All  revenues  go  to  a  fund  for  climate  and  energy 
projects, which is additionally co-funded from the general budget. 

Greece 

2013-
2016 

2017 

2018 

2019 

2020 

2021 

2022 

622 

198 

Revenues from 
auctioning 
Reported as spent on 
climate etc. 
% spent on climate and 
energy 
Revenues are earmarked and fully spent on domestic climate change and energy purposes. 

523.5 

509.5 

506.7 

523.5 

509.5 

506.7 

100% 

100% 

100% 

100% 

100% 

198 

622 

1014.6 

1014.6 

1329.5 

1329.5 

100% 

100% 

Hungary (*) 

2013-
2016 

2017 

2018 

2019 

2020 

2021 

2022 

85.2 

238.1 

225.4 

Revenues from 
auctioning 
Reported as spent on 
climate etc. 
% spent on climate and 
energy 
50% of the revenues are spent on climate and energy (any revenues not spent are carried over to future years) 
and the remainder goes to the national general budget. Amounts included in the latter can be spent on climate 
change and energy are not covered here. 

288.2 

232.9 

226.3 

464.9 

233.5 

68.7 

65.9 

71.8 

81.7 

81% 

50% 

81% 

50% 

50% 

50% 

34% 

228 

74 

Ireland * 

2013-
2016 

2017 

2018 

2019 

2020 

2021 

2022 

53.6 

171.3 

124.3 

142.1 

Revenues from 
auctioning 
Reported as spent on 
climate etc. 
% spent on climate and 
energy 
While ETS auction revenues are not earmarked for specific purposes, amounts spent are equivalent to 100% of 
these  revenue  (less  ETS  administration  costs  for  the  Environmental  Protection  Agency)  and  are  attributed  to 
emission reduction activities in line with the purposes specified in the ETS Directive. 

149.2 

149.2 

124.5 

142.1 

124.3 

124.5 

171.3 

215.7 

215.7 

100% 

100% 

100% 

100% 

100% 

100% 

100% 

53.6 

Italy (*) 

2013-
2016 

2017 

2018 

2019 

2020 

2021 

2022 

1289 

548.6 

549.7 

1706.1 

1453.3 

Revenues from 
auctioning 
Reported as spent on 
climate etc. 
% spent on climate and 
energy 
Italian law guarantees that 50% of the revenues are used for climate and energy purposes but only after the year 
has ended, which can cause underreported spending. The remaining 50% was initially used to compensate for 
the depleted phase 2 of the New Entrants Reserve, and later it was allocated to the general budget, which funds, 
among others, climate and energy projects (not included here). 

1290.5 

2520.9 

3202.7 

1260.5 

1601.3 

383.7 

148.4 

148.1 

506.6 

70% 

50% 

50% 

50% 

50% 

50% 

32% 

Latvia 

2013-
2016 

2017 

2018 

2019 

2020 

2021 

2022 

31 

 
 
47.8 

40.7 

15.4 

Revenues from 
auctioning 
Reported as spent on 
climate etc. 
% spent on climate and 
energy 
100% of revenues go to the EAAI, a national green investment scheme aimed at tackling global climate change. 
Reported spending shows actually disbursed amounts per year, all leftovers are carried over to future years. 

100% 

100% 

100% 

100% 

100% 

100% 

100% 

42.3 

62.4 

42.6 

12.3 

11.4 

62.4 

84.2 

84.2 

3.8 

5.8 

7.6 

Lithuania 

2013-
2016 

2017 

2018 

2019 

2020 

2021 

2022 

86.5 

80.4 

31.5 

Revenues from 
auctioning 
Reported as spent on 
climate etc. 
% spent on climate and 
energy 
Revenues are put in a Climate Change fund that is only funded by auctioning revenues, and spent on climate and 
energy purposes. 

>100% 

103.7 

110.0 

100% 

100% 

100% 

100% 

100% 

100% 

31.5 

86.6 

86.2 

80.4 

83.7 

86.6 

86.2 

86.5 

84 

Luxembourg * 

2013-
2016 

2017 

2018 

2019 

2020 

2021 

2022 

6.9 

22.1 

Revenues from 
auctioning 
Reported as spent on 
climate etc. 
% spent on climate and 
energy 
Revenues are not earmarked, example projects have been reported up to 100% of revenues each year. 

100% 

100% 

100% 

18.3 

17.1 

17.1 

11.5 

50% 

51% 

52% 

3.5 

9.2 

8.1 

8.1 

17 

17 

30.7 

5.7 

19% 

Malta * 

2013-
2016 

2017 

2018 

2019 

2020 

2021 

2022 

6 

19.1 

Revenues from 
auctioning 
Reported as spent on 
climate etc. 
% spent on climate and 
energy 
All revenues go to a fund for climate and energy projects, which is additionally co-funded from the general budget. 

>100% 

>100% 

>100% 

100% 

100% 

100% 

100% 

15.7 

15.9 

15.8 

30.7 

47.2 

30.7 

30.3 

40.1 

40.1 

6.9 

4.9 

9.1 

Netherlands * 

Revenues from 
auctioning 
Reported as spent on 
climate etc. 
% spent on climate and 
energy 

2013-
2016 

2017 

2018 

2019 

2020 

2021 

2022 

595.2 

190.7 

504.2 

440.1 

441.4 

894.0 

1135.9 

595.2 

190.7 

504.2 

440.1 

441.4 

0.0 

0.0 

>100% 

>100% 

>100% 

>100% 

>100% 

>100% 

>100% 

32 

 
 
Auctioning revenues go to the national general budget which is used to, among others, finance climate and energy 
purposes. Amounts spent are higher than 100% of revenues, but it is not possible to link auctioning revenues to 
specific projects funded. 

Poland* 

2013-
2016 

2017 

2018 

2019 

2020 

2021 

2022 

506 

590.9 

Revenues from 
auctioning 
Reported as spent on 
climate etc. 
% spent on climate and 
energy 
Revenues are not earmarked, example projects have been reported for around 50% of revenues each year. 

2548.8 

1274.4 

1211.6 

3157.6 

5593.6 

2768.3 

290.4 

609.9 

304.3 

1564 

57% 

50% 

49% 

50% 

50% 

51% 

4976.0 

2550.2 

51% 

Portugal 

2013-
2016 

2017 

2018 

2019 

2020 

2021 

2022 

314.2 

257.1 

265.6 

100.3 

Revenues from 
auctioning 
Reported as spent on 
climate etc. 
% spent on climate and 
energy 
All  revenues  from  auctioning  are  channelled  to  the  Environment  Fund  (alongside  other  revenues)  which  is 
financing  environmental  projects  that  may  or  may  not  be  directly  related  to  climate  objectives.  The  amounts 
reported as spent represent climate change and energy projects paid by the Environmental Fund. 

513.9 

513.9 

255.8 

201.2 

235.3 

251.3 

292.7 

673.2 

673.2 

100% 

100% 

95.1 

95% 

98% 

76% 

92% 

93% 

Romania (*) 

2013-
2016 

2017 

2018 

2019 

2020 

2021 

2022 

609.8 

749.8 

719.1 

260.8 

Revenues from 
auctioning 
Reported as spent on 
climate etc. 
% spent on climate and 
energy 
50% of revenues is earmarked for climate change and energy purposes and an additional 6% is earmarked for 
GHG reduction projects (and 15% goes to indirect carbon cost compensation and 29% to the general budget). 
Part of unspent revenues are carried over to later years. 

483.9 

226.6 

803.1 

165.9 

578.3 

488.0 

277.7 

42.7 

17% 

47% 

57% 

22% 

95% 

160 

0% 

6% 

0 

Slovakia 

2013-
2016 

2017 

2018 

2019 

2020 

2021 

2022 

87.1 

268.8 

244.7 

229.9 

Revenues from 
auctioning 
Reported as spent on 
climate etc. 
% spent on climate and 
energy 
All auctioning revenues are earmarked and go to the Environmental Fund, which also receives money from other 
sources. The values reported as spent represent the funding of climate change and energy projects known at the 
time of reporting. Part of unspent revenues are carried over to later years. 

276.2 

242.1 

342.9 

40.9 

55.6 

44.6 

27.4 

50.9 

80.8 

54.5 

47% 

11% 

18% 

16% 

24% 

18% 

30% 

Slovenia 

2013-
2016 

2017 

2018 

2019 

2020 

2021 

2022 

33 

 
 
77.4 

66.3 

25.1 

Revenues from 
auctioning 
Reported as spent on 
climate etc. 
% spent on climate and 
energy 
100% of the auctioning revenues are used for climate and energy projects. Some projects receive funding later 
than in the year in which the auctioning revenues were generated. About EUR 174 million in already received 
auction revenues will still be spent on climate and energy.  

130.1 

182.3 

170.8 

100% 

100% 

100% 

100% 

100% 

100% 

100% 

40.4 

65.0 

14.2 

65.3 

40.8 

79.9 

46.4 

5.4 

Spain (*) 

2013-
2016 

2017 

2018 

2019 

2020 

2021 

2022 

1306 

445.5 

493.6 

1494.9 

1535.2 

1240.3 

1245.2 

Revenues from 
auctioning 
Reported as spent on 
climate etc. 
% spent on climate and 
energy 
Estimated revenues are earmarked for energy and climate purposes ahead of each year, so actual revenues may 
differ from the allocated estimate. All estimated revenues that don’t go to indirect cost compensation (maximum 
of 25%, 5.6% in 2022, not included as spent here) are used for climate and energy purposes. Current legislation 
includes  a  minimum  450  M€  for  renewable  energy  production  support  plus  a  maximum  of  30%  for  energy 
transition. Revenues higher than estimated go to the general budget, without a predefined purpose. 

1054.1 

2482.9 

3231.2 

2035.0 

2019.7 

1081.5 

788.6 

90% 

87% 

63% 

82% 

60% 

85% 

97% 

Sweden * 

2013-
2016 

2017 

2018 

2019 

2020 

2021 

2022 

51.5 

161.1 

136.3 

Revenues from 
auctioning 
Reported as spent on 
climate etc. 
% spent on climate and 
energy 
Revenues are not earmarked, example projects have been reported for at least the minimum required spending 
on energy and climate purposes. 

222.2 

222.2 

128.5 

127.9 

128.7 

283.1 

283.1 

100% 

100% 

28.8 

76.5 

73.9 

56% 

51% 

58% 

56% 

80% 

65 

34 

 
 
 
 
 
 
 
 
 
 
 
8  EMISSIONS COVERED BY THE EFFORT SHARING 

LEGISLATION  

By 30 June 2023, Member States had to report their draft updated integrated National Energy and 
Climate Plans (NECPs) to the Commission.84 The draft NECPs should contain the policies and 
measures that a Member State envisages to meet their climate and energy targets. The draft NECPs 
are  currently  being  assessed  by  the  Commission,  which  will  address  recommendations  to  the 
Member  States  by  the  end  of  the  year.  Member  States  are  encouraged  to  take  these 
recommendations into account in their final updated NECPs which are to be submitted by 30 June 
2024.  The Commission already notes that some Member States have planned higher ambition for 
their ESR emissions in their draft NECPs. Therefore, a more complete overview will be available 
in the Commissions assessment of draft NECPs due by the end of this year. After the submission 
of the final updated NECPs by Member States, the Commission will come back to the assessment 
of whether Member States are making sufficient progress. 

Table 10: Member States targets, historical and projected emissions under the effort-sharing legislation and 
distance to targets in percentage change from 2005 base year emissions. 85 

Member State 

2021 

2022 

2030  
(projections 
WEM) 

2030  
(projections 
WAM) 

Austria 

Target 

Emissions 

Distance to target (percentage 
point) 

Belgium 

Target 

Emissions 

Distance to target (pp) 

Bulgaria 

-14% 

-14% 

0% 

-13% 

-15% 

2% 

-17% 

-19% 

3% 

-15% 

-18% 

3% 

-48% 

-27% 

-21% 

-47% 

-22% 

-25% 

-48% 

-27% 

-21% 

-47% 

-43% 

-4% 

84 By 6 October 2023, 16 Member States have submitted their draft updated NECPs. 6 Member States foresee a higher 
ambition  in  their  draft  NECPs  compared  to  their  reported  projections  in  Table  10,  i.e.  Croatia  reports  a  WAM 
projection of -17.1%, Cyprus reports a WAM projection of -23.1%, Hungary reports an improved WEM of -15.1% 
and WAM of -23.8%, Italy reports a WAM projection in the range of -35.3% to -37.1%, Slovakia reports a WAM 
projection of -20%, Slovenia reports a WAM projection of -28.8%.  
85 2021 emissions are based on the final inventory reports, 2022 emissions are based on approximated inventory 
reports and EEA’s calculation of ESR emissions. This includes ETS emissions taken from EEA’s EU Emissions 
Trading System (ETS) data viewer — European Environment Agency (europa.eu) to ensure consistency between 
Member States. The approximated emissions can therefore deviate from Member States’ reported emissions. ESR 
base year emissions and targets are in GWP AR5. Positive values indicate projected overachievement while negative 
values indicate projected underachievement. WEM = with existing measures, WAM = with additional measures. 
Targets for 2030 are based on Member States’ estimated AEAs for 2030. Any apparent miscalculations for 
percentage point distance to targets is due to rounding of the percentage targets and emissions (e.g. distance to target 
(pp) for CY an CZ). 

35 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Target 

Emissions 

Distance to target (pp) 

Croatia 

Target 

Emissions 

Distance to target (pp) 

Cyprus 

Target 

Emissions 

Distance to target (pp) 

Czechia 

Target 

Emissions 

Distance to target (pp) 

Denmark 

Target 

Emissions 

Distance to target (pp) 

Estonia 

Target 

Emissions 

Distance to target (pp) 

Finland 

Target 

Emissions 

Distance to target (pp) 

France 

Target 

Emissions 

Distance to target (pp) 

Germany 

Target 

Emissions 

Distance to target (pp) 

Greece 

-10% 

4% 

-14% 

-17% 

-11% 

-6% 

-32% 

-9% 

-23% 

-26% 

-16% 

-10% 

-50% 

-40% 

-10% 

-24% 

-10% 

-14% 

-50% 

-44% 

-6% 

-47% 

-34% 

-14% 

-50% 

-35% 

-15% 

21% 

12% 

9% 

-2% 

-3% 

1% 

-5% 

4% 

-8% 

2% 

-6% 

7% 

-20% 

-20% 

0% 

0% 

-7% 

7% 

-16% 

-20% 

4% 

-16% 

-19% 

3% 

-12% 

-17% 

5% 

13% 

2% 

11% 

-8% 

-6% 

-2% 

-7% 

2% 

-9% 

-6% 

-9% 

3% 

-22% 

-21% 

-2% 

-3% 

-4% 

1% 

-19% 

-23% 

4% 

-19% 

-22% 

3% 

-15% 

-19% 

5% 

36 

-10% 

2% 

-12% 

-17% 

-17% 

0% 

-32% 

-9% 

-23% 

-26% 

-20% 

-6% 

-50% 

-40% 

-10% 

-24% 

-11% 

-13% 

-50% 

-46% 

-4% 

-47% 

-34% 

-14% 

-50% 

-40% 

-10% 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Target 

Emissions 

Distance to target (pp) 

Hungary 

Target 

Emissions 

Distance to target (pp) 

Ireland 

Target 

Emissions 

Distance to target (pp) 

Italy 

Target 

Emissions 

Distance to target (pp) 

Latvia 

Target 

Emissions 

Distance to target (pp) 

Lithuania 

Target 

Emissions 

Distance to target (pp) 

Luxembourg 

Target 

Emissions 

Distance to target (pp) 

Malta 

Target 

Emissions 

Distance to target (pp) 

Netherlands 

Target 

Emissions 

Distance to target (pp) 

Poland 

-23% 

-36% 

13% 

-19% 

-12% 

-6% 

-42% 

-10% 

-32% 

-43% 

-28% 

-15% 

-17% 

-7% 

-10% 

-21% 

-15% 

-6% 

-50% 

-35% 

-15% 

-19% 

46% 

-65% 

-48% 

-38% 

-10% 

-27% 

-30% 

4% 

4% 

-3% 

7% 

-9% 

-2% 

-7% 

-20% 

-17% 

-3% 

24% 

1% 

23% 

23% 

10% 

14% 

-17% 

-20% 

3% 

102% 

33% 

69% 

-23% 

-27% 

4% 

-25% 

-29% 

3% 

-9% 

-8% 

-2% 

-11% 

-3% 

-8% 

-22% 

-18% 

-3% 

3% 

-3% 

6% 

5% 

9% 

-4% 

-19% 

-30% 

11% 

21% 

35% 

-14% 

-25% 

-33% 

9% 

37 

-23% 

-36% 

13% 

-19% 

-12% 

-6% 

-42% 

-29% 

-13% 

-43% 

-28% 

-15% 

-17% 

-8% 

-9% 

-21% 

-21% 

0% 

-50% 

-58% 

8% 

-19% 

46% 

-65% 

-48% 

-39% 

-9% 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Target 

Emissions 

Distance to target (pp) 

Portugal 

Target 

Emissions 

Distance to target (pp) 

Romania 

Target 

Emissions 

Distance to target (pp) 

Slovakia 

Target 

Emissions 

Distance to target (pp) 

Slovenia 

Target 

Emissions 

Distance to target (pp) 

Spain 

Target 

Emissions 

Distance to target (pp) 

Sweden 

Target 

Emissions 

Distance to target (pp) 

EU 27 

Target 

Emissions 

Distance to target (pp) 

Iceland 

Target 

Emissions 

Distance to target (pp) 

Norway 

-18% 

4% 

-22% 

-29% 

-39% 

10% 

-13% 

7% 

-20% 

-23% 

-1% 

-21% 

-26% 

-9% 

-17% 

-37% 

-29% 

-8% 

-50% 

-62% 

12% 

-40% 

-27% 

-13% 

-29% 

-24% 

-4% 

12% 

8% 

4% 

-13% 

-17% 

5% 

12% 

6% 

6% 

1% 

-12% 

13% 

-4% 

-12% 

8% 

-17% 

-19% 

2% 

-28% 

-33% 

5% 

-12% 

-14% 

3% 

-7% 

-10% 

3% 

6% 

4% 

2% 

-16% 

-17% 

1% 

-2% 

1% 

-3% 

-9% 

-12% 

4% 

-6% 

-6% 

0% 

-18% 

-20% 

2% 

-29% 

-36% 

8% 

-15% 

-17% 

2% 

-10% 

-10% 

0% 

38 

-18% 

-7% 

-11% 

-29% 

-42% 

13% 

-13% 

4% 

-17% 

-23% 

-12% 

-11% 

-26% 

-26% 

-1% 

-37% 

-45% 

7% 

-50% 

-62% 

12% 

-40% 

-32% 

-8% 

-29% 

-26% 

-3% 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Target 

Emissions 

Distance to target (pp) 

-13% 

-13% 

0% 

-16% 

-12% 

-4% 

-40% 

-32% 

-8% 

-40% 

-32% 

-8% 

39 

 
 
 
 
 
Table 11: Annual emissions allocations, historical and projected emissions, and distance to targets under the Effort Sharing Regulation (Mt. CO2-eq.) covering 
the period 2021 - 2030. Positive values indicate overachievement, negative values indicate underachievement.86  

Member 
State 

Austria 

Estimated AEAs 

Emissions 

LULUCF debit 
(2021-2025) 
Distance to 
target 
Cumulative 
balance of 
AEAs 

ETS and 
LULUCF 
flexibility 

2005 base 
year 
emissions 

2021 (final 
inventory) 

2022 
(approximated) 

2023 

2024 

2025 

2026 

2027 

2028 

2029 

2030 

57,0 

48,8 

48,8 

47,4 

45,9 

45,2 

47,2 

43,0 

46,8 

40,7 

46,0 

40,9 

45,3 

38,1 

44,5 

35,3 

43,5 

32,5 

42,6 

29,6 

41,7 

Pursuant to Art 9(2) ESR, AEAs are reduced by the debit generated under the LULUCF Regulation in the period 2021-2025. See chapter 4 of 
the main report. 

0,0 

0,0 

1,5 

-2,0 

-3,8 

-5,2 

-4,4 

-6,4 

-8,2 

-10,1 

-12,0 

1,5 

-0,6 

-4,4 

-9,6 

-14,0 

-20,4 

-28,6 

-38,7 

-50,8 

ETS flexibility 

11,4 

  Amount of ETS flexibility as per Commission Implementing Decision 2020/2126 and available over the 10-year period 

2021-2030. 

Maximum 
LULUCF 
flexibility 

Belgium 

Estimated AEAs 

Emissions 

2,5 

The availability of LULUCF flexibility depends on the amount of LULUCF credits generated under the LULUCF Regulation. 
The use of the available LULUCF flexibility is limited to 50% of the maximum amount of LULUCF flexibility in the period 
2021-2025 and 50% of the maximum amount of LULUCF flexibility in the period 2026-2030. 

81,6 

71,1 

69,5 

69,1 

66,8 

65,9 

66,1 

62,7 

64,4 

59,4 

62,7 

58,8 

59,6 

54,9 

56,4 

51,0 

53,2 

47,1 

50,0 

43,3 

46,8 

86 AEAs for the years 2021-2025 are established in Implementing Decision (EU) 2020/2126. AEAs for the years 2026-2030 are estimated based on the trajectory 
defined in Article 4 ESR and adjusted as provided for under Article 10(1)c ESR. To estimate the trajectory for 2026-2030, the estimated ESR emissions for the 
years 2021 to 2023 are used, after a reduction by the Article 10(1)c ESR adjustment included in the AEAs for 2021-2023. The trajectory values are adjusted based 
on Article 10(1)c on the basis of the assumption that the methodology applied to the AEAs for 2021 to 2025 is continued unchanged for the years 2026-2030, and 
no further adjustments for changes to EU ETS are required. The final AEAs for these years will be established after the comprehensive review in 2025 pursuant to 
Article 38(1a) of Regulation (EU) 2018/1999. The values of ‘cumulative surplus of AEAs’ are the cumulative annual distances to target and do not take into account 
cancellations  and  transfers. 2021  emissions  are  based  on  the  final  inventory  reports,  2022  emissions  are  based  on  approximated  inventory  reports and  EEA’s 
calculation of ESR emissions. This includes ETS emissions taken from EEA’s EU Emissions Trading System (ETS) data viewer — European Environment Agency 
(europa.eu) to ensure consistency between Member States. 2023 – 2030 emissions are based on the most recent WAM emissions  projections reports, or in the 
absence of WAM projections the WEM projections. First compliance check will take place in 2027. 

40 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Member 
State 

LULUCF debit 
(2021-2025) 
Distance to 
target 
Cumulative 
balance of 
AEAs 

ETS and 
LULUCF 
flexibility 

2005 base 
year 
emissions 

2021 (final 
inventory) 

2022 
(approximated) 

2023 

2024 

2025 

2026 

2027 

2028 

2029 

2030 

Pursuant to Art 9(2) ESR, AEAs are reduced by the debit generated under the LULUCF Regulation in the period 2021-2025. See chapter 4 of 
the main report. 

1,6 

1,6 

2,4 

-0,2 

-1,8 

-3,3 

-0,8 

-1,5 

-2,2 

-2,9 

-3,6 

4,0 

3,7 

1,9 

-1,4 

-2,2 

-3,7 

-5,8 

-8,7 

-12,3 

ETS flexibility 

15,4 

  Amount of ETS flexibility as per Commission Implementing Decision 2020/2126 and available over the 10-year period 

2021-2030. 

3,8 

0,0 

4,1 

Maximum 
LULUCF 
flexibility 

Bulgaria 

Estimated AEAs 

Emissions 

LULUCF debit 
(2021-2025) 

Distance to 
target 

Cumulative 
balance of 
AEAs 

ETS flexibility 

Maximum 
LULUCF 
flexibility 

Croatia 

Estimated AEAs 

Emissions 

The availability of LULUCF flexibility depends on the amount of LULUCF credits generated under the LULUCF Regulation. 
The use of the available LULUCF flexibility is limited to 50% of the maximum amount of LULUCF flexibility in the period 
2021-2025 and 50% of the maximum amount of LULUCF flexibility in the period 2026-2030. 

22,3 

27,1 

25,0 

25,2 

22,7 

24,5 

23,6 

23,9 

23,6 

23,3 

23,6 

22,5 

23,4 

21,9 

23,3 

21,3 

23,1 

20,7 

23,0 

20,1 

22,8 

Pursuant to Art 9(2) ESR, AEAs are reduced by the debit generated under the LULUCF Regulation in the period 2021-2025. See chapter 4 of 
the main report. 

2,1 

2,1 

2,4 

1,0 

0,3 

-0,3 

-1,0 

-1,4 

-1,8 

-2,3 

-2,7 

4,5 

5,4 

5,8 

5,5 

4,5 

3,1 

1,3 

-1,0 

-3,7 

  Amount of ETS flexibility as per Commission Implementing Decision 2020/2126 and available over the 10-year period 

2021-2030. 

The availability of LULUCF flexibility depends on the amount of LULUCF credits generated under the LULUCF Regulation. 
The use of the available LULUCF flexibility is limited to 50% of the maximum amount of LULUCF flexibility in the period 
2021-2025 and 50% of the maximum amount of LULUCF flexibility in the period 2026-2030. 

18,1 

17,7 

17,4 

16,5 

17,0 

16,4 

16,2 

16,2 

16,1 

16,0 

15,9 

16,2 

15,8 

15,9 

15,6 

15,6 

15,4 

15,3 

15,2 

15,0 

15,0 

41 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Member 
State 

LULUCF debit 
(2021-2025) 
Distance to 
target 
Cumulative 
balance of 
AEAs 

ETS flexibility 

Maximum 
LULUCF 
flexibility 

Cyprus 

Estimated AEAs 

Emissions 

LULUCF debit 
(2021-2025) 

Distance to 
target 

Cumulative 
balance of 
AEAs 

ETS flexibility 

Maximum 
LULUCF 
flexibility 

Czechia 

Estimated AEAs 

Emissions 

ETS and 
LULUCF 
flexibility 

2005 base 
year 
emissions 

2021 (final 
inventory) 

2022 
(approximated) 

2023 

2024 

2025 

2026 

2027 

2028 

2029 

2030 

Pursuant to Art 9(2) ESR, AEAs are reduced by the debit generated under the LULUCF Regulation in the period 2021-2025. See chapter 4 of 
the main report. 

0,0 

0,9 

0,0 

0,6 

0,2 

0,2 

-0,4 

0,2 

0,1 

0,0 

0,4 

0,3 

0,2 

0,1 

0,0 

-0,2 

0,0 

0,1 

0,1 

0,6 

0,9 

1,1 

1,3 

1,3 

  Amount of ETS flexibility as per Commission Implementing Decision 2020/2126 and available over the 10-year period 

2021-2030. 

The availability of LULUCF flexibility depends on the amount of LULUCF credits generated under the LULUCF Regulation. 
The use of the available LULUCF flexibility is limited to 50% of the maximum amount of LULUCF flexibility in the period 
2021-2025 and 50% of the maximum amount of LULUCF flexibility in the period 2026-2030. 

4,3 

4,1 

4,4 

4,0 

4,4 

3,8 

4,3 

3,7 

4,3 

3,6 

4,3 

3,8 

4,3 

3,6 

4,2 

3,4 

4,1 

3,1 

4,0 

2,9 

3,9 

Pursuant to Art 9(2) ESR, AEAs are reduced by the debit generated under the LULUCF Regulation in the period 2021-2025. See chapter 4 of 
the main report. 

-0,4 

-0,4 

-0,4 

-0,5 

-0,6 

-0,7 

-0,5 

-0,6 

-0,8 

-0,9 

-1,0 

-0,7 

-1,2 

-1,8 

-2,6 

-3,0 

-3,7 

-4,4 

-5,3 

-6,3 

  Amount of ETS flexibility as per Commission Implementing Decision 2020/2126 and available over the 10-year period 

2021-2030. 

The availability of LULUCF flexibility depends on the amount of LULUCF credits generated under the LULUCF Regulation. 
The use of the available LULUCF flexibility is limited to 50% of the maximum amount of LULUCF flexibility in the period 
2021-2025 and 50% of the maximum amount of LULUCF flexibility in the period 2026-2030. 

65,0 

66,0 

61,2 

60,9 

59,2 

59,3 

56,7 

57,7 

56,7 

56,1 

56,6 

55,1 

55,7 

53,3 

54,7 

51,6 

53,8 

49,8 

52,8 

48,1 

51,9 

42 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Member 
State 

LULUCF debit 
(2021-2025) 
Distance to 
target 
Cumulative 
balance of 
AEAs 

ETS flexibility 

Maximum 
LULUCF 
flexibility 

Denmark 

Estimated AEAs 

Emissions 

LULUCF debit 
(2021-2025) 

Distance to 
target 

Cumulative 
balance of 
AEAs 

ETS flexibility 

Maximum 
LULUCF 
flexibility 

Estonia 

Estimated AEAs 

Emissions 

ETS and 
LULUCF 
flexibility 

2005 base 
year 
emissions 

2021 (final 
inventory) 

2022 
(approximated) 

2023 

2024 

2025 

2026 

2027 

2028 

2029 

2030 

Pursuant to Art 9(2) ESR, AEAs are reduced by the debit generated under the LULUCF Regulation in the period 2021-2025. See chapter 4 of 
the main report. 

0,0 

2,6 

8,1 

14,6 

4,8 

4,8 

1,7 

2,6 

1,0 

-0,5 

-0,6 

-1,4 

-2,2 

-3,0 

-3,8 

6,5 

9,1 

10,2 

9,6 

9,0 

7,6 

5,4 

2,4 

-1,4 

  Amount of ETS flexibility as per Commission Implementing Decision 2020/2126 and available over the 10-year period 

2021-2030. 

The availability of LULUCF flexibility depends on the amount of LULUCF credits generated under the LULUCF Regulation. 
The use of the available LULUCF flexibility is limited to 50% of the maximum amount of LULUCF flexibility in the period 
2021-2025 and 50% of the maximum amount of LULUCF flexibility in the period 2026-2030. 

40,4 

32,1 

32,1 

31,3 

32,0 

29,9 

30,8 

28,5 

29,7 

27,1 

28,8 

27,5 

28,1 

25,7 

27,1 

23,8 

26,2 

22,0 

25,3 

20,2 

24,4 

Pursuant to Art 9(2) ESR, AEAs are reduced by the debit generated under the LULUCF Regulation in the period 2021-2025. See chapter 4 of 
the main report. 

0,0 

0,0 

-0,7 

-0,9 

-1,2 

-1,6 

-0,6 

-1,4 

-2,3 

-3,3 

-4,2 

-0,7 

-1,6 

-2,7 

-4,4 

-4,9 

-6,4 

-8,7 

-12,0 

-16,2 

  Amount of ETS flexibility as per Commission Implementing Decision 2020/2126 and available over the 10-year period 

2021-2030. 

The availability of LULUCF flexibility depends on the amount of LULUCF credits generated under the LULUCF Regulation. 
The use of the available LULUCF flexibility is limited to 50% of the maximum amount of LULUCF flexibility in the period 
2021-2025 and 50% of the maximum amount of LULUCF flexibility in the period 2026-2030. 

6,2 

6,2 

5,8 

6,0 

6,0 

5,8 

5,8 

5,7 

5,8 

5,5 

5,8 

5,4 

5,8 

5,3 

5,7 

5,1 

5,7 

4,9 

5,6 

4,7 

5,5 

43 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Member 
State 

LULUCF debit 
(2021-2025) 
Distance to 
target 
Cumulative 
balance of 
AEAs 

ETS flexibility 

Maximum 
LULUCF 
flexibility 

Finland 

Estimated AEAs 

Emissions 

LULUCF debit 
(2021-2025) 

Distance to 
target 

Cumulative 
balance of 
AEAs 

ETS flexibility 

Maximum 
LULUCF 
flexibility 

France 

Estimated AEAs 

Emissions 

ETS and 
LULUCF 
flexibility 

2005 base 
year 
emissions 

2021 (final 
inventory) 

2022 
(approximated) 

2023 

2024 

2025 

2026 

2027 

2028 

2029 

2030 

Pursuant to Art 9(2) ESR, AEAs are reduced by the debit generated under the LULUCF Regulation in the period 2021-2025. See chapter 4 of 
the main report. 

0,0 

0,9 

6,9 

4,5 

0,5 

0,5 

0,0 

0,0 

-0,2 

-0,3 

-0,3 

-0,5 

-0,6 

-0,7 

-0,8 

0,5 

0,5 

0,4 

0,1 

-0,3 

-0,8 

-1,4 

-2,1 

-2,9 

  Amount of ETS flexibility as per Commission Implementing Decision 2020/2126 and available over the 10-year period 

2021-2030. 

The availability of LULUCF flexibility depends on the amount of LULUCF credits generated under the LULUCF Regulation. 
The use of the available LULUCF flexibility is limited to 50% of the maximum amount of LULUCF flexibility in the period 
2021-2025 and 50% of the maximum amount of LULUCF flexibility in the period 2026-2030. 

34,4 

28,8 

27,5 

28,0 

26,7 

26,6 

25,5 

25,3 

23,1 

23,9 

22,2 

23,2 

21,6 

21,7 

20,8 

20,2 

20,0 

18,7 

19,3 

17,2 

18,5 

Pursuant to Art 9(2) ESR, AEAs are reduced by the debit generated under the LULUCF Regulation in the period 2021-2025. See chapter 4 of 
the main report. 

1,4 

1,4 

1,3 

1,2 

2,2 

1,7 

1,6 

0,9 

0,2 

-0,6 

-1,2 

2,7 

3,8 

6,0 

7,8 

9,4 

10,2 

10,4 

9,9 

8,6 

  Amount of ETS flexibility as per Commission Implementing Decision 2020/2126 and available over the 10-year period 

2021-2030. 

The availability of LULUCF flexibility depends on the amount of LULUCF credits generated under the LULUCF Regulation. 
The use of the available LULUCF flexibility is limited to 50% of the maximum amount of LULUCF flexibility in the period 
2021-2025 and 50% of the maximum amount of LULUCF flexibility in the period 2026-2030. 

401,1 

335,7 

323,4 

326,5 

312,0 

297,5 

283,0 

276,4 

259,9 

243,5 

227,1 

210,6 

314,6 

302,1 

299,6 

297,1 

291,0 

285,0 

278,9 

272,8 

266,7 

44 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Member 
State 

LULUCF debit 
(2021-2025) 
Distance to 
target 
Cumulative 
balance of 
AEAs 

ETS flexibility 

Maximum 
LULUCF 
flexibility 

Germany 

Estimated AEAs 

Emissions 

LULUCF debit 
(2021-2025) 

Distance to 
target 

Cumulative 
balance of 
AEAs 

ETS flexibility 

Maximum 
LULUCF 
flexibility 

Greece 

Estimated AEAs 

Emissions 

ETS and 
LULUCF 
flexibility 

2005 base 
year 
emissions 

2021 (final 
inventory) 

2022 
(approximated) 

2023 

2024 

2025 

2026 

2027 

2028 

2029 

2030 

Pursuant to Art 9(2) ESR, AEAs are reduced by the debit generated under the LULUCF Regulation in the period 2021-2025. See chapter 4 of 
the main report. 

0,0 

58,2 

0,0 

22,3 

12,3 

12,3 

12,0 

9,9 

-2,1 

-14,1 

-14,7 

-25,0 

-35,4 

-45,7 

-56,1 

24,3 

34,1 

32,0 

18,0 

3,3 

-21,7 

-57,1 

-102,8 

-158,9 

  Amount of ETS flexibility as per Commission Implementing Decision 2020/2126 and available over the 10-year period 

2021-2030. 

The availability of LULUCF flexibility depends on the amount of LULUCF credits generated under the LULUCF Regulation. 
The use of the available LULUCF flexibility is limited to 50% of the maximum amount of LULUCF flexibility in the period 
2021-2025 and 50% of the maximum amount of LULUCF flexibility in the period 2026-2030. 

484,7 

427,3 

404,5 

413,2 

391,9 

370,5 

349,2 

340,3 

315,8 

291,3 

266,9 

242,4 

390,5 

391,0 

384,2 

369,8 

357,4 

343,3 

326,4 

309,5 

290,5 

Pursuant to Art 9(2) ESR, AEAs are reduced by the debit generated under the LULUCF Regulation in the period 2021-2025. See chapter 4 of 
the main report. 

22,8 

22,8 

22,7 

0,9 

-13,7 

-20,7 

-17,1 

-27,5 

-35,1 

-42,6 

-48,1 

45,5 

46,3 

32,6 

11,9 

-5,2 

-32,6 

-67,7 

-110,3 

-158,5 

  Amount of ETS flexibility as per Commission Implementing Decision 2020/2126 and available over the 10-year period 

2021-2030. 

The availability of LULUCF flexibility depends on the amount of LULUCF credits generated under the LULUCF Regulation. 
The use of the available LULUCF flexibility is limited to 50% of the maximum amount of LULUCF flexibility in the period 
2021-2025 and 50% of the maximum amount of LULUCF flexibility in the period 2026-2030. 

63,0 

46,2 

43,9 

47,0 

45,0 

47,2 

43,1 

47,4 

43,1 

47,6 

43,0 

45,7 

42,5 

46,4 

42,0 

47,2 

41,6 

47,9 

41,1 

48,7 

40,6 

45 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Member 
State 

LULUCF debit 
(2021-2025) 
Distance to 
target 
Cumulative 
balance of 
AEAs 

ETS flexibility 

Maximum 
LULUCF 
flexibility 

Hungary 

Estimated AEAs 

Emissions 

LULUCF debit 
(2021-2025) 

Distance to 
target 

Cumulative 
balance of 
AEAs 

ETS flexibility 

Maximum 
LULUCF 
flexibility 

Ireland 

Estimated AEAs 

Emissions 

ETS and 
LULUCF 
flexibility 

2005 base 
year 
emissions 

2021 (final 
inventory) 

2022 
(approximated) 

2023 

2024 

2025 

2026 

2027 

2028 

2029 

2030 

Pursuant to Art 9(2) ESR, AEAs are reduced by the debit generated under the LULUCF Regulation in the period 2021-2025. See chapter 4 of 
the main report. 

0,0 

6,7 

0,0 

2,1 

2,3 

2,3 

2,0 

4,1 

4,3 

4,6 

3,2 

4,4 

5,6 

6,8 

8,1 

4,3 

8,4 

12,7 

17,4 

20,5 

25,0 

30,6 

37,4 

45,5 

  Amount of ETS flexibility as per Commission Implementing Decision 2020/2126 and available over the 10-year period 

2021-2030. 

The availability of LULUCF flexibility depends on the amount of LULUCF credits generated under the LULUCF Regulation. 
The use of the available LULUCF flexibility is limited to 50% of the maximum amount of LULUCF flexibility in the period 
2021-2025 and 50% of the maximum amount of LULUCF flexibility in the period 2026-2030. 

47,8 

49,9 

46,6 

43,3 

44,2 

42,8 

43,5 

42,2 

43,5 

41,7 

43,4 

42,7 

43,1 

41,7 

42,8 

40,8 

42,5 

39,8 

42,2 

38,9 

41,9 

Pursuant to Art 9(2) ESR, AEAs are reduced by the debit generated under the LULUCF Regulation in the period 2021-2025. See chapter 4 of 
the main report. 

3,3 

3,3 

-0,9 

-0,7 

-1,2 

-1,8 

-0,5 

-1,1 

-1,7 

-2,4 

-3,0 

2,4 

1,7 

0,5 

-1,3 

-1,8 

-2,9 

-4,6 

-7,0 

-10,0 

  Amount of ETS flexibility as per Commission Implementing Decision 2020/2126 and available over the 10-year period 

2021-2030. 

The availability of LULUCF flexibility depends on the amount of LULUCF credits generated under the LULUCF Regulation. 
The use of the available LULUCF flexibility is limited to 50% of the maximum amount of LULUCF flexibility in the period 
2021-2025 and 50% of the maximum amount of LULUCF flexibility in the period 2026-2030. 

47,7 

43,5 

46,8 

42,4 

46,1 

40,5 

43,8 

38,7 

43,2 

36,8 

42,1 

39,1 

40,8 

36,2 

39,3 

33,4 

37,8 

30,5 

36,1 

27,7 

33,9 

46 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Member 
State 

LULUCF debit 
(2021-2025) 
Distance to 
target 
Cumulative 
balance of 
AEAs 

ETS flexibility 

Maximum 
LULUCF 
flexibility 

Italy 

Estimated AEAs 

Emissions 

LULUCF debit 
(2021-2025) 

Distance to 
target 

Cumulative 
balance of 
AEAs 

ETS flexibility 

Maximum 
LULUCF 
flexibility 

Latvia 

Estimated AEAs 

Emissions 

ETS and 
LULUCF 
flexibility 

2005 base 
year 
emissions 

2021 (final 
inventory) 

2022 
(approximated) 

2023 

2024 

2025 

2026 

2027 

2028 

2029 

2030 

Pursuant to Art 9(2) ESR, AEAs are reduced by the debit generated under the LULUCF Regulation in the period 2021-2025. See chapter 4 of 
the main report. 

19,1 

26,8 

0,0 

11,5 

-3,3 

-3,3 

-3,7 

-3,3 

-4,5 

-5,3 

-1,7 

-3,1 

-4,4 

-5,6 

-6,2 

-7,0 

-10,3 

-14,8 

-20,0 

-21,7 

-24,8 

-29,2 

-34,7 

-40,9 

  Amount of ETS flexibility as per Commission Implementing Decision 2020/2126 and available over the 10-year period 

2021-2030. 

The availability of LULUCF flexibility depends on the amount of LULUCF credits generated under the LULUCF Regulation. 
The use of the available LULUCF flexibility is limited to 50% of the maximum amount of LULUCF flexibility in the period 
2021-2025 and 50% of the maximum amount of LULUCF flexibility in the period 2026-2030. 

343,1 

273,5 

284,4 

268,8 

259,4 

250,1 

240,7 

248,2 

234,6 

221,0 

207,5 

193,9 

279,6 

272,3 

266,2 

260,1 

257,3 

254,4 

251,6 

248,8 

246,0 

Pursuant to Art 9(2) ESR, AEAs are reduced by the debit generated under the LULUCF Regulation in the period 2021-2025. See chapter 4 of 
the main report. 

-10,9 

-10,9 

-10,9 

-12,8 

-16,1 

-19,4 

-9,1 

-19,8 

-30,6 

-41,3 

-52,1 

-21,8 

-34,6 

-50,7 

-70,1 

-79,2 

-99,0 

-129,6 

-170,9 

-223,0 

  Amount of ETS flexibility as per Commission Implementing Decision 2020/2126 and available over the 10-year period 

2021-2030. 

The availability of LULUCF flexibility depends on the amount of LULUCF credits generated under the LULUCF Regulation. 
The use of the available LULUCF flexibility is limited to 50% of the maximum amount of LULUCF flexibility in the period 
2021-2025 and 50% of the maximum amount of LULUCF flexibility in the period 2026-2030. 

8,6 

10,6 

8,7 

8,9 

8,4 

8,6 

8,6 

8,4 

8,6 

8,2 

8,4 

8,0 

8,4 

7,8 

8,3 

7,6 

8,3 

7,4 

8,1 

7,1 

7,9 

47 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Member 
State 

LULUCF debit 
(2021-2025) 
Distance to 
target 
Cumulative 
balance of 
AEAs 

ETS flexibility 

Maximum 
LULUCF 
flexibility 

Lithuania 

Estimated AEAs 

Emissions 

LULUCF debit 
(2021-2025) 

Distance to 
target 

Cumulative 
balance of 
AEAs 

ETS flexibility 

Maximum 
LULUCF 
flexibility 

Luxembourg 

Estimated AEAs 

Emissions 

ETS and 
LULUCF 
flexibility 

2005 base 
year 
emissions 

2021 (final 
inventory) 

2022 
(approximated) 

2023 

2024 

2025 

2026 

2027 

2028 

2029 

2030 

Pursuant to Art 9(2) ESR, AEAs are reduced by the debit generated under the LULUCF Regulation in the period 2021-2025. See chapter 4 of 
the main report. 

0,0 

3,1 

0,0 

6,5 

2,0 

2,0 

0,5 

0,0 

-0,2 

-0,2 

-0,3 

-0,5 

-0,7 

-0,8 

-0,7 

2,5 

2,5 

2,3 

2,1 

1,8 

1,3 

0,6 

-0,2 

-0,9 

  Amount of ETS flexibility as per Commission Implementing Decision 2020/2126 and available over the 10-year period 

2021-2030. 

The availability of LULUCF flexibility depends on the amount of LULUCF credits generated under the LULUCF Regulation. 
The use of the available LULUCF flexibility is limited to 50% of the maximum amount of LULUCF flexibility in the period 
2021-2025 and 50% of the maximum amount of LULUCF flexibility in the period 2026-2030. 

13,1 

16,1 

14,3 

13,7 

14,2 

13,3 

14,4 

12,9 

13,9 

12,4 

13,4 

12,9 

12,8 

12,2 

12,1 

11,6 

11,5 

11,0 

10,9 

10,3 

10,3 

Pursuant to Art 9(2) ESR, AEAs are reduced by the debit generated under the LULUCF Regulation in the period 2021-2025. See chapter 4 of 
the main report. 

1,8 

1,8 

-0,5 

-1,1 

-1,0 

-0,9 

0,1 

0,2 

0,1 

0,0 

0,0 

1,3 

0,2 

-0,9 

-1,8 

-1,7 

-1,5 

-1,4 

-1,4 

-1,4 

  Amount of ETS flexibility as per Commission Implementing Decision 2020/2126 and available over the 10-year period 

2021-2030. 

The availability of LULUCF flexibility depends on the amount of LULUCF credits generated under the LULUCF Regulation. 
The use of the available LULUCF flexibility is limited to 50% of the maximum amount of LULUCF flexibility in the period 
2021-2025 and 50% of the maximum amount of LULUCF flexibility in the period 2026-2030. 

10,1 

8,4 

8,1 

8,1 

7,1 

7,8 

7,4 

7,4 

7,2 

7,0 

6,8 

6,6 

6,3 

6,2 

5,7 

5,8 

5,2 

5,5 

4,7 

5,1 

4,3 

48 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Member 
State 

LULUCF debit 
(2021-2025) 
Distance to 
target 
Cumulative 
balance of 
AEAs 

ETS flexibility 

Maximum 
LULUCF 
flexibility 

Malta 

Estimated AEAs 

Emissions 

LULUCF debit 
(2021-2025) 

Distance to 
target 

Cumulative 
balance of 
AEAs 

ETS flexibility 

Maximum 
LULUCF 
flexibility 

Netherlands 

Estimated AEAs 

Emissions 

ETS and 
LULUCF 
flexibility 

2005 base 
year 
emissions 

2021 (final 
inventory) 

2022 
(approximated) 

2023 

2024 

2025 

2026 

2027 

2028 

2029 

2030 

Pursuant to Art 9(2) ESR, AEAs are reduced by the debit generated under the LULUCF Regulation in the period 2021-2025. See chapter 4 of 
the main report. 

4,0 

0,3 

0,2 

0,0 

0,3 

0,3 

1,1 

0,3 

0,2 

0,2 

0,4 

0,6 

0,7 

0,7 

0,8 

1,4 

1,7 

1,9 

2,1 

2,5 

3,0 

3,7 

4,4 

5,2 

  Amount of ETS flexibility as per Commission Implementing Decision 2020/2126 and available over the 10-year period 

2021-2030. 

The availability of LULUCF flexibility depends on the amount of LULUCF credits generated under the LULUCF Regulation. 
The use of the available LULUCF flexibility is limited to 50% of the maximum amount of LULUCF flexibility in the period 
2021-2025 and 50% of the maximum amount of LULUCF flexibility in the period 2026-2030. 

1,0 

2,1 

1,4 

1,2 

1,4 

1,2 

1,5 

1,1 

1,5 

1,1 

1,5 

1,2 

1,5 

1,1 

1,5 

1,0 

1,5 

0,9 

1,5 

0,8 

1,5 

Pursuant to Art 9(2) ESR, AEAs are reduced by the debit generated under the LULUCF Regulation in the period 2021-2025. See chapter 4 of 
the main report. 

0,7 

0,7 

-0,1 

-0,3 

-0,3 

-0,4 

-0,3 

-0,4 

-0,5 

-0,6 

-0,7 

0,6 

0,3 

0,0 

-0,4 

-0,7 

-1,0 

-1,5 

-2,1 

-2,7 

  Amount of ETS flexibility as per Commission Implementing Decision 2020/2126 and available over the 10-year period 

2021-2030. 

The availability of LULUCF flexibility depends on the amount of LULUCF credits generated under the LULUCF Regulation. 
The use of the available LULUCF flexibility is limited to 50% of the maximum amount of LULUCF flexibility in the period 
2021-2025 and 50% of the maximum amount of LULUCF flexibility in the period 2026-2030. 

128,1 

98,5 

93,5 

96,7 

85,5 

92,9 

89,1 

89,2 

88,3 

85,4 

87,6 

81,2 

85,8 

77,5 

84,0 

73,9 

82,2 

70,3 

80,4 

66,6 

78,6 

49 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Member 
State 

LULUCF debit 
(2021-2025) 
Distance to 
target 
Cumulative 
balance of 
AEAs 

ETS flexibility 

Maximum 
LULUCF 
flexibility 

Poland 

Estimated AEAs 

Emissions 

LULUCF debit 
(2021-2025) 

Distance to 
target 

Cumulative 
balance of 
AEAs 

ETS flexibility 

Maximum 
LULUCF 
flexibility 

Portugal 

Estimated AEAs 

Emissions 

ETS and 
LULUCF 
flexibility 

2005 base 
year 
emissions 

2021 (final 
inventory) 

2022 
(approximated) 

2023 

2024 

2025 

2026 

2027 

2028 

2029 

2030 

Pursuant to Art 9(2) ESR, AEAs are reduced by the debit generated under the LULUCF Regulation in the period 2021-2025. See chapter 4 of 
the main report. 

0,0 

13,4 

0,0 

21,7 

5,0 

5,0 

11,2 

3,8 

0,8 

-2,2 

-4,6 

-6,4 

-8,3 

-10,1 

-12,0 

16,2 

20,0 

20,9 

18,7 

14,1 

7,7 

-0,6 

-10,8 

-22,7 

  Amount of ETS flexibility as per Commission Implementing Decision 2020/2126 and available over the 10-year period 

2021-2030. 

The availability of LULUCF flexibility depends on the amount of LULUCF credits generated under the LULUCF Regulation. 
The use of the available LULUCF flexibility is limited to 50% of the maximum amount of LULUCF flexibility in the period 
2021-2025 and 50% of the maximum amount of LULUCF flexibility in the period 2026-2030. 

192,5 

215,0 

207,9 

204,4 

198,6 

192,9 

187,1 

185,9 

179,0 

172,2 

165,3 

158,4 

200,6 

195,7 

191,9 

188,2 

186,3 

184,4 

182,5 

180,6 

178,7 

Pursuant to Art 9(2) ESR, AEAs are reduced by the debit generated under the LULUCF Regulation in the period 2021-2025. See chapter 4 of 
the main report. 

7,2 

7,2 

3,8 

2,9 

1,0 

-1,0 

-0,4 

-5,3 

-10,3 

-15,3 

-20,3 

10,9 

13,9 

14,9 

13,8 

13,5 

8,1 

-2,2 

-17,5 

-37,8 

  Amount of ETS flexibility as per Commission Implementing Decision 2020/2126 and available over the 10-year period 

2021-2030. 

The availability of LULUCF flexibility depends on the amount of LULUCF credits generated under the LULUCF Regulation. 
The use of the available LULUCF flexibility is limited to 50% of the maximum amount of LULUCF flexibility in the period 
2021-2025 and 50% of the maximum amount of LULUCF flexibility in the period 2026-2030. 

48,6 

42,5 

40,1 

40,8 

40,5 

40,1 

37,1 

39,3 

36,9 

38,5 

36,6 

37,6 

34,9 

36,9 

33,3 

36,2 

31,6 

35,4 

29,9 

34,7 

28,2 

50 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Member 
State 

LULUCF debit 
(2021-2025) 
Distance to 
target 
Cumulative 
balance of 
AEAs 

ETS flexibility 

Maximum 
LULUCF 
flexibility 

Romania 

Estimated AEAs 

Emissions 

LULUCF debit 
(2021-2025) 

Distance to 
target 

Cumulative 
balance of 
AEAs 

ETS flexibility 

Maximum 
LULUCF 
flexibility 

Slovakia 

Estimated AEAs 

Emissions 

ETS and 
LULUCF 
flexibility 

2005 base 
year 
emissions 

2021 (final 
inventory) 

2022 
(approximated) 

2023 

2024 

2025 

2026 

2027 

2028 

2029 

2030 

Pursuant to Art 9(2) ESR, AEAs are reduced by the debit generated under the LULUCF Regulation in the period 2021-2025. See chapter 4 of 
the main report. 

0,0 

5,2 

0,0 

13,2 

2,4 

2,4 

0,3 

2,9 

2,4 

1,9 

2,7 

3,6 

4,6 

5,6 

6,5 

2,7 

5,7 

8,1 

10,0 

12,7 

16,3 

20,9 

26,5 

33,0 

  Amount of ETS flexibility as per Commission Implementing Decision 2020/2126 and available over the 10-year period 

2021-2030. 

The availability of LULUCF flexibility depends on the amount of LULUCF credits generated under the LULUCF Regulation. 
The use of the available LULUCF flexibility is limited to 50% of the maximum amount of LULUCF flexibility in the period 
2021-2025 and 50% of the maximum amount of LULUCF flexibility in the period 2026-2030. 

78,2 

87,9 

83,0 

76,9 

79,0 

75,8 

80,2 

74,8 

80,4 

73,7 

80,7 

76,2 

80,9 

74,3 

81,1 

72,3 

81,3 

70,3 

81,5 

68,3 

81,7 

Pursuant to Art 9(2) ESR, AEAs are reduced by the debit generated under the LULUCF Regulation in the period 2021-2025. See chapter 4 of 
the main report. 

4,9 

4,9 

-2,1 

-4,3 

-5,7 

-7,0 

-4,6 

-6,8 

-9,0 

-11,2 

-13,4 

2,8 

-1,5 

-7,1 

-14,1 

-18,8 

-25,6 

-34,6 

-45,8 

-59,2 

  Amount of ETS flexibility as per Commission Implementing Decision 2020/2126 and available over the 10-year period 

2021-2030. 

The availability of LULUCF flexibility depends on the amount of LULUCF credits generated under the LULUCF Regulation. 
The use of the available LULUCF flexibility is limited to 50% of the maximum amount of LULUCF flexibility in the period 
2021-2025 and 50% of the maximum amount of LULUCF flexibility in the period 2026-2030. 

23,1 

23,4 

20,4 

21,2 

20,3 

20,7 

20,8 

20,3 

20,7 

19,9 

20,2 

19,6 

20,4 

19,1 

20,5 

18,7 

20,6 

18,3 

20,4 

17,9 

20,5 

51 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Member 
State 

LULUCF debit 
(2021-2025) 
Distance to 
target 
Cumulative 
balance of 
AEAs 

ETS flexibility 

Maximum 
LULUCF 
flexibility 

Slovenia 

Estimated AEAs 

Emissions 

LULUCF debit 
(2021-2025) 

Distance to 
target 

Cumulative 
balance of 
AEAs 

ETS flexibility 

Maximum 
LULUCF 
flexibility 

Spain 

Estimated AEAs 

Emissions 

ETS and 
LULUCF 
flexibility 

2005 base 
year 
emissions 

2021 (final 
inventory) 

2022 
(approximated) 

2023 

2024 

2025 

2026 

2027 

2028 

2029 

2030 

Pursuant to Art 9(2) ESR, AEAs are reduced by the debit generated under the LULUCF Regulation in the period 2021-2025. See chapter 4 of 
the main report. 

0,0 

1,2 

0,0 

1,3 

3,0 

3,0 

0,8 

-0,1 

-0,4 

-0,3 

-0,8 

-1,3 

-1,8 

-2,1 

-2,6 

3,9 

3,8 

3,4 

3,2 

2,3 

1,0 

-0,8 

-3,0 

-5,5 

  Amount of ETS flexibility as per Commission Implementing Decision 2020/2126 and available over the 10-year period 

2021-2030. 

The availability of LULUCF flexibility depends on the amount of LULUCF credits generated under the LULUCF Regulation. 
The use of the available LULUCF flexibility is limited to 50% of the maximum amount of LULUCF flexibility in the period 
2021-2025 and 50% of the maximum amount of LULUCF flexibility in the period 2026-2030. 

11,8 

11,4 

10,4 

11,1 

11,1 

10,8 

10,4 

10,5 

10,2 

10,2 

10,1 

9,9 

9,9 

9,6 

9,6 

9,3 

9,4 

9,0 

9,1 

8,7 

8,8 

Pursuant to Art 9(2) ESR, AEAs are reduced by the debit generated under the LULUCF Regulation in the period 2021-2025. See chapter 4 of 
the main report. 

1,0 

1,0 

0,0 

0,4 

0,3 

0,1 

0,1 

0,0 

0,0 

-0,1 

-0,1 

1,0 

1,4 

1,7 

1,8 

1,9 

1,9 

1,8 

1,8 

1,7 

  Amount of ETS flexibility as per Commission Implementing Decision 2020/2126 and available over the 10-year period 

2021-2030. 

The availability of LULUCF flexibility depends on the amount of LULUCF credits generated under the LULUCF Regulation. 
The use of the available LULUCF flexibility is limited to 50% of the maximum amount of LULUCF flexibility in the period 
2021-2025 and 50% of the maximum amount of LULUCF flexibility in the period 2026-2030. 

242,0 

201,0 

195,0 

198,7 

192,8 

186,9 

181,0 

176,2 

170,1 

163,9 

157,7 

151,5 

194,4 

181,3 

175,9 

171,0 

163,6 

156,2 

148,7 

141,2 

133,8 

52 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Member 
State 

LULUCF debit 
(2021-2025) 
Distance to 
target 
Cumulative 
balance of 
AEAs 

ETS flexibility 

Maximum 
LULUCF 
flexibility 

Sweden 

Estimated AEAs 

Emissions 

LULUCF debit 
(2021-2025) 

Distance to 
target 

Cumulative 
balance of 
AEAs 

ETS flexibility 

Maximum 
LULUCF 
flexibility 

ETS and 
LULUCF 
flexibility 

2005 base 
year 
emissions 

2021 (final 
inventory) 

2022 
(approximated) 

2023 

2024 

2025 

2026 

2027 

2028 

2029 

2030 

Pursuant to Art 9(2) ESR, AEAs are reduced by the debit generated under the LULUCF Regulation in the period 2021-2025. See chapter 4 of 
the main report. 

6,0 

6,0 

4,3 

11,5 

11,0 

10,0 

12,6 

13,9 

15,1 

16,4 

17,7 

10,3 

21,8 

32,7 

42,7 

55,4 

69,3 

84,4 

100,9 

118,6 

  Amount of ETS flexibility as per Commission Implementing Decision 2020/2126 and available over the 10-year period 

2021-2030. 

The availability of LULUCF flexibility depends on the amount of LULUCF credits generated under the LULUCF Regulation. 
The use of the available LULUCF flexibility is limited to 50% of the maximum amount of LULUCF flexibility in the period 
2021-2025 and 50% of the maximum amount of LULUCF flexibility in the period 2026-2030. 

43,2 

31,3 

29,2 

30,7 

27,5 

29,6 

25,6 

28,5 

24,4 

27,3 

23,2 

25,3 

21,8 

24,4 

20,5 

23,5 

19,1 

22,5 

17,8 

21,6 

16,5 

Pursuant to Art 9(2) ESR, AEAs are reduced by the debit generated under the LULUCF Regulation in the period 2021-2025. See chapter 4 of 
the main report. 

2,2 

2,2 

3,3 

4,0 

4,1 

4,2 

3,5 

3,9 

4,3 

4,7 

5,2 

5,4 

9,4 

13,5 

17,6 

21,1 

25,1 

29,4 

34,1 

39,3 

  Amount of ETS flexibility as per Commission Implementing Decision 2020/2126 and available over the 10-year period 

2021-2030. 

The availability of LULUCF flexibility depends on the amount of LULUCF credits generated under the LULUCF Regulation. 
The use of the available LULUCF flexibility is limited to 50% of the maximum amount of LULUCF flexibility in the period 
2021-2025 and 50% of the maximum amount of LULUCF flexibility in the period 2026-2030. 

0,0 

29,1 

0,0 

4,9 

53 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Table 12: Annual emissions allocations, historical emissions, and distance to targets under the Effort Sharing Decision (Mt. CO2-
eq.) covering the period 2013 - 2020.87  

2005 
base year 
emissions 

56.8 

80.3 

22.1 

17.4 

Member 
State 

Austria 

AEA 

Emissions 

Distance to 
target 

Cumulative 
surplus of 
AEAs 

Belgium 

AEA 

Emissions 

Distance to 
target 

Cumulative 
surplus of 
AEAs 

Bulgaria 

AEA 

Emissions 

Distance to 
target 

Cumulative 
surplus of 
AEAs 

Croatia 

AEA 

Emissions 

Distance to 
target 

Cumulative 
surplus of 
AEAs 

Cyprus 

2013 

2014 

2015 

2016 

2017 

2018 

2019 

2020 

52.6 

50.1 

2.5 

52.1 

48.2 

3.9 

51.5 

49.3 

2.2 

51.0 

50.6 

0.4 

49.5 

51.7 

-2.1 

48.9 

50.3 

-1.4 

48.3 

50.2 

-1.9 

47.8 

46.5 

1.2 

2.5 

6.4 

8.7 

9.0 

6.9 

5.5 

3.6 

4.8 

78.4 

74.3 

4.1 

76.9 

70.1 

6.8 

75.3 

72.7 

2.6 

73.8 

74.1 

-0.3 

72.5 

70.8 

1.7 

71.1 

74.3 

-3.2 

69.7 

72.0 

-2.4 

68.2 

64.9 

1.7 

4.1 

10.9 

13.5 

13.2 

14.9 

11.7 

9.4 

11.1 

26.9 

22.2 

4.7 

27.2 

22.9 

4.3 

27.5 

25.4 

2.1 

27.7 

25.6 

2.1 

25.9 

26.5 

-0.6 

26.1 

26.3 

-0.2 

26.3 

25.8 

0.5 

26.5 

25.7 

0.8 

4.7 

9.0 

11.1 

13.3 

12.6 

12.4 

12.9 

13.7 

19.6 

15.1 

4.5 

19.8 

14.7 

5.1 

20.0 

15.6 

4.4 

20.2 

16.0 

4.2 

18.7 

16.7 

2.0 

18.9 

16.2 

2.7 

19.1 

16.1 

3.0 

19.3 

16.5 

2.8 

4.5 

9.6 

14.1 

18.2 

20.3 

22.9 

26.0 

28.8 

87 Positive values indicate overachievement, negative values indicate underachievement. AEAs for the years 2017-
2020 were revised in 2017 for all Member States to reflect updates in methodologies for reporting of GHG inventories. 
This recalculation ensures maintaining the originally intended effort of each Member State (in % of 2005 emissions). 
The values of ‘cumulative surplus of AEAs’ are the cumulative annual distances to target and do not take into account 
cancellations and transfers. 2020 ESD emissions are based on the ‘Final Review Reports’ from the 2022 annual ESD 
review.  The  UK’s  2020  Final  Review  Report  was  corrected  in  2023.  For  compliance  in  2019,  Germany  used  the 
flexibility to carry forward part of the AEAs allocated for 2020. As a result, Germany’s AEAs available for compliance 
in 2020 are below the allocation set by the legislation. 

54 

 
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
AEA 

Emissions 

Distance to 
target 

Cumulative 
surplus of 
AEAs 

Czechia 

AEA 

Emissions 

Distance to 
target 

Cumulative 
surplus of 
AEAs 

Denmark 

AEA 

Emissions 

Distance to 
target 

Cumulative 
surplus of 
AEAs 

Estonia 

AEA 

Emissions 

Distance to 
target 

Cumulative 
surplus of 
AEAs 

Finland 

AEA 

Emissions 

Distance to 
target 

Cumulative 
surplus of 
AEAs 

France 

AEA 

Emissions 

Distance to 
target 

4.2 

61.7 

40.1 

5.4 

33.9 

5.9 

3.9 

2.0 

5.9 

3.9 

2.0 

5.9 

4.1 

1.9 

5.9 

4.1 

1.8 

4.2 

4.3 

-0.1 

4.1 

4.2 

0.0 

4.0 

4.4 

-0.3 

4.0 

4.2 

-0.3 

2.0 

4.0 

5.8 

7.7 

7.6 

7.5 

7.2 

7.0 

62.5 

61.5 

1.0 

63.2 

57.6 

5.6 

64.0 

61.3 

2.7 

64.7 

62.8 

1.9 

65.2 

62.4 

2.8 

65.9 

60.6 

5.3 

66.5 

60.5 

6.0 

67.2 

58.7 

8.6 

1.0 

6.6 

9.3 

11.2 

14.0 

19.2 

25.2 

33.8 

36.8 

33.7 

3.1 

35.9 

32.6 

3.3 

35.0 

32.5 

2.5 

34.1 

33.1 

1.0 

34.8 

32.7 

2.1 

33.9 

33.1 

0.7 

33.0 

32.1 

0.9 

32.1 

30.8 

1.2 

3.1 

6.4 

8.9 

9.9 

12.0 

12.7 

13.6 

14.9 

6.3 

5.8 

0.5 

6.3 

6.1 

0.2 

6.3 

6.1 

0.2 

6.4 

6.2 

0.2 

5.9 

6.2 

-0.3 

6.0 

6.1 

-0.2 

6.0 

6.2 

-0.2 

6.0 

5.9 

0.1 

0.5 

0.8 

1.0 

1.1 

0.9 

0.7 

0.5 

0.6 

31.8 

31.6 

0.2 

31.3 

30.1 

1.1 

30.8 

29.9 

0.9 

30.3 

31.4 

-1.0 

30.2 

30.1 

0.1 

29.6 

29.9 

-0.3 

29.1 

29.6 

-0.6 

28.5 

28.1 

0.4 

0.2 

1.3 

2.2 

1.2 

1.3 

1.0 

0.4 

0.8 

394.1 

366.1 

389.5 

353.5 

384.4 

353.0 

379.4 

351.9 

358.2 

352.8 

352.9 

342.2 

347.7 

336.4 

342.5 

307.8 

398.2 

28.0 

35.9 

31.4 

27.5 

5.4 

10.7 

11.4 

34.7 

55 

 
 
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
  
  
  
  
  
  
  
  
  
  
  
  
  
28.0 

63.9 

95.3 

122.8 

128.2 

138.9 

150.3 

185.0 

472.5 

460.2 

465.8 

436.8 

459.1 

444.1 

452.4 

454.2 

432.3 

466.9 

425.2 

434.0 

432.9 

444.3 

396.0 

407.4 

477.8 

12.3 

29.0 

15.1 

-1.7 

-34.5 

-8.8 

-11.3 

-11.4 

12.3 

41.4 

56.4 

54.7 

20.2 

11.3 

0.0 

-11.4 

62.6 

59.0 

44.2 

14.8 

59.3 

44.4 

14.9 

59.6 

45.4 

14.2 

59.9 

44.9 

15.0 

59.1 

45.4 

13.7 

59.4 

44.7 

14.7 

59.7 

44.7 

15.0 

60.0 

42.9 

17.2 

14.8 

29.6 

43.8 

58.8 

72.5 

87.3 

102.3 

119.4 

48 

50.4 

38.4 

12.0 

51.5 

38.4 

13.1 

52.6 

41.4 

11.2 

53.8 

42.1 

11.7 

50.1 

43.1 

6.9 

51.0 

43.2 

7.7 

51.9 

44.9 

7.0 

52.8 

43.9 

8.9 

12.0 

25.1 

36.3 

47.9 

54.9 

62.6 

69.6 

78.5 

47.1 

46.9 

42.2 

4.7 

45.8 

41.7 

4.1 

44.6 

43.0 

1.6 

43.5 

43.8 

-0.3 

40.9 

43.8 

-2.9 

39.8 

45.4 

-5.6 

38.7 

45.6 

-6.9 

37.7 

44.7 

-7.1 

4.7 

8.8 

10.4 

10.1 

7.1 

1.6 

-5.3 

-12.4 

308.2 

273.3 

306.2 

265.3 

304.2 

273.3 

302.3 

270.7 

298.3 

270.1 

295.8 

278.7 

293.4 

274.9 

291.0 

254.0 

334.5 

34.8 

40.9 

31.0 

31.6 

28.1 

17.1 

18.5 

37.0 

34.8 

75.7 

106.7 

138.3 

166.4 

183.5 

202.0 

239.0 

Cumulative 
surplus of 
AEAs 

Germany 

AEA 

Emissions 

Distance to 
target 

Cumulative 
surplus of 
AEAs 

Greece 

AEA 

Emissions 

Distance to 
target 

Cumulative 
surplus of 
AEAs 

Hungary 

AEA 

Emissions 

Distance to 
target 

Cumulative 
surplus of 
AEAs 

Ireland 

AEA 

Emissions 

Distance to 
target 

Cumulative 
surplus of 
AEAs 

Italy 

AEA 

Emissions 

Distance to 
target 

Cumulative 
surplus of 
AEAs 

Latvia 

AEA 

Emissions 

8.5 

9.3 

8.8 

9.4 

9.0 

9.4 

9.0 

56 

9.5 

9.1 

9.7 

9.2 

9.8 

9.1 

9.9 

8.7 

10.0 

8.4 

 
 
  
  
  
  
  
  
  
  
  
  
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
  
  
  
  
  
  
  
  
  
  
  
  
Distance to 
target 

Cumulative 
surplus of 
AEAs 

Lithuania 

AEA 

Emissions 

Distance to 
target 

Cumulative 
surplus of 
AEAs 

Luxembourg 

AEA 

Emissions 

Distance to 
target 

Cumulative 
surplus of 
AEAs 

Malta 

AEA 

Emissions 

Distance to 
target 

Cumulative 
surplus of 
AEAs 

Netherlands 

AEA 

Emissions 

Distance to 
target 

Cumulative 
surplus of 
AEAs 

Poland 

AEA 

Emissions 

Distance to 
target 

Cumulative 
surplus of 
AEAs 

0.5 

0.3 

0.4 

0.4 

0.5 

0.7 

1.3 

1.6 

0.5 

0.8 

1.3 

1.7 

2.2 

2.9 

4.1 

5.7 

13.3 

12.9 

12.4 

0.5 

13.3 

12.9 

0.4 

13.7 

13.3 

0.4 

14.0 

13.9 

0.1 

14.1 

14.1 

0.0 

14.5 

14.3 

0.2 

14.9 

14.3 

0.6 

15.2 

14.0 

1.2 

0.5 

0.9 

1.3 

1.4 

1.4 

1.6 

2.1 

3.3 

10.1 

9.5 

9.4 

0.2 

9.3 

8.9 

0.5 

9.1 

8.6 

0.5 

8.9 

8.5 

0.4 

8.7 

8.7 

0.0 

8.5 

9.1 

-0.5 

8.3 

9.2 

-0.9 

8.1 

7.7 

0.4 

0.2 

0.7 

1.2 

1.6 

1.6 

1.1 

0.1 

0.6 

1.1 

1.2 

1.3 

-0.1 

1.2 

1.3 

-0.1 

1.2 

1.3 

-0.1 

1.2 

1.3 

-0.2 

1.2 

1.4 

-0.3 

1.2 

1.4 

-0.2 

1.2 

1.4 

-0.3 

1.2 

1.3 

-0.1 

-0.1 

-0.2 

-0.3 

-0.5 

-0.8 

-1.0 

-1.2 

-1.4 

122.9 

108.3 

120.7 

97.9 

118.4 

101.1 

116.1 

101.3 

114.1 

102.3 

111.8 

99.7 

109.6 

97.1 

107.4 

90.2 

127.8 

14.7 

22.8 

17.3 

14.8 

11.7 

12.1 

12.5 

17.2 

14.7 

37.5 

54.8 

69.6 

81.3 

93.4 

105.9 

123.0 

193.6 

186.1 

194.9 

181.5 

196.1 

186.8 

197.4 

198.7 

200.0 

211.5 

201.7 

213.0 

203.4 

209.1 

205.2 

205.1 

180 

7.5 

13.3 

9.4 

-1.3 

-11.5 

-11.3 

-5.6 

0.1 

7.5 

20.9 

30.2 

29.0 

17.4 

6.1 

0.5 

0.5 

57 

 
 
  
  
  
  
  
  
  
  
  
  
  
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
  
  
Portugal 

AEA 

Emissions 

Distance to 
target 

Cumulative 
surplus of 
AEAs 

Romania 

AEA 

Emissions 

Distance to 
target 

Cumulative 
surplus of 
AEAs 

Slovakia 

AEA 

Emissions 

Distance to 
target 

Cumulative 
surplus of 
AEAs 

Slovenia 

AEA 

Emissions 

Distance to 
target 

Cumulative 
surplus of 
AEAs 

Spain 

AEA 

Emissions 

Distance to 
target 

Cumulative 
surplus of 
AEAs 

Sweden 

AEA 

Emissions 

Distance to 
target 

48.6 

75.5 

49.3 

38.6 

10.7 

49.6 

38.8 

10.8 

49.9 

40.6 

9.2 

50.1 

41.6 

8.6 

47.9 

40.2 

7.7 

48.3 

40.6 

7.7 

48.7 

41.5 

7.2 

49.1 

38.5 

10.5 

10.7 

21.5 

30.7 

39.3 

47.0 

54.7 

61.9 

72.4 

75.6 

72.7 

2.9 

77.5 

72.5 

4.9 

79.3 

74.6 

4.7 

81.1 

73.1 

8.0 

84.1 

75.4 

8.7 

86.0 

77.6 

8.3 

87.9 

75.2 

12.7 

89.8 

77.1 

12.7 

2.9 

7.8 

12.5 

20.5 

29.2 

37.5 

50.2 

62.9 

23 

24.0 

21.1 

2.9 

24.4 

19.8 

4.6 

24.7 

20.1 

4.7 

25.1 

19.8 

5.3 

25.0 

21.2 

3.8 

25.3 

21.1 

4.3 

25.6 

20.1 

5.6 

25.9 

18.9 

7.1 

2.9 

7.5 

12.2 

17.5 

21.3 

25.6 

31.2 

38.2 

11.8 

12.3 

10.9 

1.4 

12.4 

10.5 

1.9 

12.4 

10.7 

1.7 

12.4 

11.2 

1.2 

12.2 

10.9 

1.3 

12.2 

11.0 

1.2 

12.3 

10.8 

1.5 

12.3 

9.8 

2.6 

1.4 

3.3 

4.9 

6.1 

7.4 

8.6 

10.1 

12.7 

227.6 

200.3 

225.6 

199.8 

223.7 

196.2 

221.8 

198.5 

218.3 

201.1 

216.3 

203.0 

214.3 

201.9 

212.4 

184.2 

236 

27.3 

25.9 

27.6 

23.3 

17.2 

13.3 

12.5 

28.2 

27.3 

53.2 

80.8 

104.1 

121.3 

134.5 

147.0 

175.2 

43.5 

41.7 

35.3 

6.4 

41.0 

34.5 

6.5 

40.4 

33.9 

6.5 

58 

39.8 

32.6 

7.2 

37.8 

32.5 

5.3 

37.2 

31.4 

5.8 

36.7 

31.7 

5.0 

36.1 

29.4 

6.7 

 
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
  
 
  
Cumulative 
surplus of 
AEAs 

United 
Kingdom 

AEA 

Emissions 

Distance to 
target 

Cumulative 
surplus of 
AEAs 

6.4 

12.9 

19.4 

26.6 

31.9 

37.7 

42.7 

49.4 

358.7 

339.5 

354.2 

324.4 

349.7 

326.0 

345.2 

333.9 

360.4 

332.1 

357.2 

329.9 

354.1 

329.1 

350.9 

296.1 

417.8 

19.3 

29.8 

23.7 

11.3 

28.4 

27.4 

25.0 

54.8 

19.3 

49.1 

72.7 

84.0 

112.4 

139.7 

164.7 

219.5 

59 

 
 
  
  
  
  
  
  
  
  
  
  
  
  
  
 
 
 
 
 
9  LULUCF  

Table 13 shows the accounted emissions and removals for the land use, land use and change, and 
forest  (LULUCF)  sector  in  2021  for  EU  total  and  for  each  Member  State.  Computation  of  the 
accounts per land category, applying the standardised rules in the regulation.88 

Table 13: LULUCF Accounted emissions and removals in 2021 (2023 submission per Member State and land category)89 

Member State 

Accounted Land category 

Accounted emissions and removals (KtCO2-eq) 

Austria  

Belgium 

Bulgaria 

Deforested Land 

Afforested Land 

Managed Cropland 

Managed Grassland 

Managed Wetland 

Managed Forest Land 

Sum annual  

Deforested Land 

Afforested Land 

Managed Cropland 

Managed Grassland 

Managed Wetland 

Managed Forest Land 

Sum annual 

Deforested Land 

Afforested Land 

Managed Cropland 

Managed Grassland 

Managed Wetland 

1244 

-1437 

393 

-296 

-6295 

-2863 

753 

-302 

173 

-87 

-208 

329 

84 

-173 

735 

1236 

88 One year (2021) of reported data is used, all Harvested Wood Products (HWP) reporting is included under managed 
forest,  not  all  land  use  conversions  are  yet  identified  in  the  GHG  inventories,  indirect  non-CO2  emissions  are 
sometimes not disaggregated by land category in the GHG inventories, Forest Reference Level (FRL) cap (Art 8(2)) 
has been manually applied to the following Member States: Austria, Bulgaria, Croatia, Hungary, Latvia, Lithuania 
and Sweden, possible technical corrections to the forest reference level have not been applied. Possible application of 
flexibilities and mechanisms on natural disturbances has not been applied. 
89 Computation of the accounting status for each Member State and the EU. The method continued the approach 
applied under the Kyoto Protocol period (2013 to 2020). However, the accounting approach for the period 2021 to 
2025 is new and differs from the Kyoto exercise. The accounting follows the specifications laid out in Regulation 
2018/841: Article 2, 4, 5, 6, 7 8 and 9. The input data for this analysis has been extracted from the EU Greenhouse 
Gas Inventory Report 2023 for 1990-2021 based on final MS' inventory submissions under the EU Governance 
Regulation (GHGI). The computation of accounting results combines the relevant data from the final GHGI in 
accordance with the rules laid out in the above articles (Reported data for the years 2005 to 2009 and 2021, from 
Section 4 of the GHGI). This analysis provides an approximate estimate of the status of a Member State’s trend 
towards compliance with its article 4(1) commitment. It also provides a collective status of achievement of the 
article 4 commitment, an element that is needed to determine if the flexibility through article 13 of the regulation is 
available (See Regulation 2018/841 Art 13(2)(b)). Numbers in table rounded up. Calculations cover emissions and 
removals of the greenhouse gases listed in Section A of Annex I to Regulation 2018/841.  

60 

 
 
 
 
 
 
 
  
Croatia 

Cyprus 

Managed Forest Land 

Sum annual 

Deforested Land 

Afforested Land 

Managed Cropland 

Managed Grassland 

Managed Wetland 

Managed Forest Land 

Sum annual 

Deforested Land 

Afforested Land 

Managed Cropland 

Managed Grassland 

Managed Wetland 

Managed Forest Land 

Sum annual 

Czech Republic 

Deforested Land 

Denmark 

Estonia 

Finland 

Afforested Land 

Managed Cropland 

Managed Grassland 

Managed Wetland 

Managed Forest Land 

Sum annual 

Deforested Land 

Afforested Land 

Managed Cropland 

Managed Grassland 

Managed Wetland 

Managed Forest Land 

Sum annual 

Deforested Land 

Afforested Land 

Managed Cropland 

Managed Grassland 

Managed Wetland 

Managed Forest Land 

Sum annual 

Deforested Land 

Afforested Land 

Managed Cropland 

Managed Grassland 

Managed Wetland 

Managed Forest Land 

61 

-4283 

-2098 

22 

-266 

-1,478 

-147 

-1941 

-1493 

8 

-17 

-4 

7 

72 

66 

285 

-586 

-25 

-148 

15201 

14727 

153 

-1174 

-1230 

411 

-2708 

-4547 

397 

-324 

588 

81 

2208 

2950 

2979 

-180 

905 

-101 

15146 

 
 
 
 
 
 
 
 
France 

Germany 

Greece 

Hungary 

Ireland 

Italy 

Sum annual 

Deforested Land 

Afforested Land 

Managed Cropland 

Managed Grassland 

Managed Wetland 

Managed Forest Land 

Sum annual 

Deforested Land 

Afforested Land 

Managed Cropland 

Managed Grassland 

Managed Wetland 

Managed Forest Land 

Sum annual 

Deforested Land 

Afforested Land 

Managed Cropland 

Managed Grassland 

Managed Wetland 

Managed Forest Land 

Sum annual 

Deforested Land 

Afforested Land 

Managed Cropland 

Managed Grassland 

Managed Wetland 

Managed Forest Land 

Sum annual 

Deforested Land 

Afforested Land 

Managed Cropland 

Managed Grassland 

Managed Wetland 

Managed Forest Land 

Sum annual 

Deforested Land 

Afforested Land 

Managed Cropland 

Managed Grassland 

Managed Wetland 

Managed Forest Land 

Sum annual 

62 

18749 

11379 

-10418 

-7079 

146 

35688 

29717 

1735 

153 

171 

1474 

48 

-16308 

-12728 

44 

4 

-555 

-1613 

-181 

-2303 

380 

-1148 

362 

173 

-6412 

-4096 

64 

-3021 

-210 

235 

-183 

747 

-2367 

1961 

-4430 

408,13 

1390,004 

-5715 

-6385 

 
 
 
 
 
 
Latvia 

Lithuania 

Luxembourg 

Malta 

Netherlands 

Poland 

Portugal 

Deforested Land 

Afforested Land 

Managed Cropland 

Managed Grassland 

Managed Wetland 

Managed Forest Land 

Sum annual 

Deforested Land 

Afforested Land 

Managed Cropland 

Managed Grassland 

Managed Wetland 

Managed Forest Land 

Sum annual 

Deforested Land 

Afforested Land 

Managed Cropland 

Managed Grassland 

Managed Wetland 

Managed Forest Land 

Sum annual 

Deforested Land 

Afforested Land 

Managed Cropland 

Managed Grassland 

Managed Wetland 

Managed Forest Land 

Sum annual 

Deforested Land 

Afforested Land 

Managed Cropland 

Managed Grassland 

Managed Wetland 

Managed Forest Land 

Sum annual 

Deforested Land 

Afforested Land 

Managed Cropland 

Managed Grassland 

Managed Wetland 

Managed Forest Land 

Sum annual 

Deforested Land 

63 

1084 

-182 

27 

-488 

-1936 

-471 

143 

-1183 

-2439 

1014 

-1755 

-4152 

45 

-13 

-36 

30 

-217 

-191 

-0,4 

-0,3 

-8 

5 

0,0 

-4 

777 

-493 

-811 

-873 

84 

-1316 

336 

-1803 

736 

-153 

3085 

2202 

743 

 
 
 
 
 
 
 
 
Afforested Land 

Managed Cropland 

Managed Grassland 

Managed Wetland 

Managed Forest Land 

Sum annual 

Deforested Land 

Afforested Land 

Managed Cropland 

Managed Grassland 

Managed Wetland 

Managed Forest Land 

Sum annual 

Deforested Land 

Afforested Land 

Managed Cropland 

Managed Grassland 

Managed Wetland 

Managed Forest Land 

Sum annual 

Deforested Land 

Afforested Land 

Managed Cropland 

Managed Grassland 

Managed Wetland 

Managed Forest Land 

Sum annual 

Deforested Land 

Afforested Land 

Managed Cropland 

Managed Grassland 

Managed Wetland 

Managed Forest Land 

Sum annual 

Deforested Land 

Afforested Land 

Managed Cropland 

Managed Grassland 

Managed Wetland 

Managed Forest Land 

Sum annual 

Sum annual 

64 

Romania 

Slovakia 

Slovenia 

Spain 

Sweden  

EU total 

-1670 

-817 

-801 

7725 

5180 

1143 

-1582 

-12993 

-3920 

-6828 

-24180 

60 

-344 

-131 

263 

-1516 

-1668 

270 

-177 

-30 

194 

309 

566 

1366 

-10008 

-3864 

185 

1244 

-11077 

1780 

-1099 

-845 

343 

-6799 

-6620 

-14073 

 
 
 
 
 
 
 
 
 
Table 14: LULUCF total final accounted (2021), approximated accounted (2022), and projected accounted (2023-2025) 
emissions and removals, as reported by Member States, and average per year over the five year period (2021-2025) (ktCO2-
eq)90 

Accounted 

Approximated 

Projection 

Scenario 

Avg per year 

2021 

2022 

2023 

2024 

2025 

Country  

Austria 

Belgium 

Bulgaria 

Croatia 

Cyprus 

Czechia 

Denmark 

Estonia 

Finland 

France 

Germany 

Greece 

Hungary 

Ireland 

Italy 

Latvia 

Lithuania 

Luxembourg 

Malta 

Netherlands 

Poland 

Portugal 

Romania 

Slovakia 

Slovenia 

Spain 

Sweden 

-3591,68 

125,68 

-1754,25 

-2507,10 

65,23 

12259,88 

-3346,69 

2342,85 

6551,58 

18121,45 

-34744,99 

-1530,51 

-3183,58 

-1537,66 

-15295,83 

-128,85 

-2067,48 

-389,40 

1,66 

-1154,88 

-8944,32 

-2862,96 

329,33 

-2098,08 

-1492,88 

65,59 

14727,37 

-4546,77 

2950,29 

18748,71 

29716,49 

-2862,96 

-4077,48 

-4077,48 

-4077,48  WEM 

329,33 

-10,0852 

-10,09 

-10,09  WAM 

-2140,75 

-1492,88 

64,87 

-1510,82 

-1510,82 

-1510,82  WEM 

-3183,26 

-3183,26 

-3183,26  WAM 

11501,13 

11690,3  11690,30 

11690,30  WEM 

-4546,77 

-2546,63 

-2546,63 

-2546,63  WEM 

2945,04 

1939,634 

1939,63 

1939,63  WAM 

17298,99 

-1096,6 

-1096,60 

-1096,60  WEM  

29852,80 

10345,98  10345,98 

10345,98  WEM 

-12728,04 

-18542,61 

-47484,8 

-10598,54 

-19831,9 

-
47484,80 
-1067,03 

-47484,80  WEM 

-1067,03  WEM 

-1067,03 

-2242,42 

-2242,42 

-2242,42  WEM 

-973,463 

-973,46 

-973,46  WAM 

-
19831,90 
-499,36 

-19831,90  WEM 

-499,36  WAM 

-499,36 

-662,55 

-662,55 

-662,55  WAM 

-474,81 

-474,81 

-474,81  WAM 

5,25 

5,25 

5,25  WEM 

-2148,95 

-4319,96 

-2400,55 

1324,64 

-4197,62 

-331,92 

-3,74 

-1244,81 

-1071,11 

-1071,11 

-1071,11  WEM 

2011,04 

-16311,50 

-2302,50 

-4870,69 

-2367,36 

-6384,88 

-470,80 

-4152,13 

-190,66 

-3,72 

-1316,29 

2201,78 

4527,88 

-27443,07 

5180,34 

4912,15 

4182,30 

-24180,13 

-25436,46 

-29199,60 

-727,92 

1185,51 

-8344,68 

-4397,58 

-1667,97 

565,52 

-11076,96 

-6619,63 

-1883,41 

-29,41 

959,85 

1467,40 

1467,40 

1467,40  WAM 

-11053,71 

-6530,90 

-6530,90 

-6530,90  WAM 

-6623,85 

-2914,80 

-2914,80 

-2914,80  WEM 

-
16311,50 
4182,30 

-
29199,60 
-29,41 

-16311,50  WEM 

4182,30  WEM 

-29199,60  WEM 

-29,41  WAM 

90 Values show total accounted cumulative emissions and removals (kt CO2-eq) (as reported under Annex XXV table 
5b Governance Regulation), and the average per year over the five-year period (2021-2025). 2021 emissions/removals 
are  based  on  the  final  accounted  value  calculated from  inventory reports, 2022  emissions/removals  are  accounted 
values calculated from approximated inventory reports. For 2023-2025 emissions are based on the most recent WAM 
emissions  projections  reports,  or  in  the  absence  of  WAM  projections  the  WEM  projections  are  used.  LULUCF 
Managed Forest land, including harvested wood products assuming instantaneous oxidation where available is used. 

65 

 
 
 
 
 
 
 
 
 
 
 
10  HORIZONTAL ASSESSMENT OF COLLECTIVE 
PROGRESS OF MEMBER STATES ON CLIMATE 
ADAPTATION91 

In recent year Europe has been confronted with severe climate hazards that have deeply impacted 
people, ecosystems, and economies. Adapting to the present, and preparing society for the future, 
climate hazards is of critical importance.  

Achieving  a  climate  resilient  Europe  with  communities  equipped  to  deal  with  the  unavoidable 
impacts of climate change is at the heart of EU’s climate policy and its European Climate Law. 
Article 5.1 of this law obliges the relevant Union institutions and the Member States  to  ensure 
continuous  progress  in  enhancing  adaptive  capacity,  strengthening  resilience,  and  reducing 
vulnerability to climate change.  Article 6.1.b requires the Commission to assess the collective 
progress made by all Member States on climate adaptation, which is the objective of this report. 
In this section, we assess the state of our collective efforts, delving into the specifics of the progress 
made by Member States and our trajectory towards a healthy, safe, and resilient future. 

10.1  CLIMATE-RELATED HAZARDS, VULNERABILITIES, AND RISK 
Member States reported heatwaves, droughts, floods, heavy precipitation, and wildfires as the most 
observed acute (i.e., sudden) climate hazards in Europe, while changing average temperatures and 
variability in temperature, precipitation and hydrology remain the most often reported observed 
chronic  (i.e.,  persistent)  climate  hazards.  With  a  few  region-specific  exceptions,  there  are  no 
significant geographical differences in the reported hazards.   

Expected  future  hazards  mirror  the  current  observations,  with  Member  States’  projections 
foreseeing a significant increase of heatwaves, droughts, floods, heavy precipitation, and wildfires 
among the acute hazards and changing temperature, water scarcity, changing precipitation patterns 
and types, sea level rise, and precipitation and hydrological variability among the chronic hazards. 
Member States reported that some hazards will be less frequent and/or intense in the future, such 
as cold spells, and change in snow and ice load. With a few exceptions, the hazards reported as 
expected future hazards are the same as the observed hazards. The biggest difference can be found 
for the chronic water-related hazard water scarcity, reported by seven more countries as a future 
key hazard compared to being an observed hazard. 

91 This assessment is based on diverse sources, including the reporting of the Member States under art.17 and 19 on 
the Governance Regulation 2023, the EEA briefing “National adaptation action in 2023 - is Europe on track towards 
climate resilience?” and the ETC/CA technical report “Is Europe on track with climate resilience? - Status of reported 
national adaptation actions in 2023” .  

66 

 
 
 
 
 
 
Figure 10. Key future hazards reported   

heatwave
drought
changing temperature
flood
heavy precipitation
wildfire
precipitation variability
changing precipitation patterns and types
temperature variability
storm
soil degradation
water scarcity
soil erosion
sea level rise
coldwave, frost
landslide
coastal erosion
changing wind patterns
saline intrusion
snow and ice load
cyclone
tornado
avalance
subsidence
ocean acidification
solifluction
permafrost thawing
change in sea ice cover
glacial lake outburst

0

5

10

15

20

25

significantly increasing

without significant change

significantly decreasing

trend uncertain or uncknown

hazard not of relevance

source: EEA Briefing 'National adaptation actions in 2023 - is Europe on track towards climate 
resilience?' 

67 

 
 
 
 
 
 
 
 
Figure 11. Key affected sectors per geographical area 

health

agriculture and food

biodiversity (including ecosystem-based approaches)

forestry

water management

energy

transport

tourism

civil protection and emergency management

buildings

coastal areas

marine and fisheries

urban

land use planning

industry

finance and insurance

business

rural development

ICT (information and communications technology)

other

Northern Europe

Eastern Europe

Southern Europe

Western Europe

0

5

10

15

20

25

30

source: EEA Briefing 'National adaptation actions in 2023 - is Europe on track towards climate 
resilience?' 

The  sectors  reported  as  being  the  most  impacted  by  climate  threats  in  Europe  are  health, 
agriculture, forestry, biodiversity, energy, and water management.  In the future, Member States 
expect a high risk of being impacted by climate change for 45% of the key affected sectors, while 
for 31% of the sectors the future risk is expected as ‘medium’.  

In the case of 21 Member States the identification and reporting of relevant vulnerabilities and 
risks  is  fully  in  line  with  those  indicated  in  the  INFORM  climate  change-tool 92 ,  while  the 
correspondence is partial in the case of five Member States. 

92 Analyses based on the INFORM-tool at the Disaster Risk and Knowledge Management Centre of the European 
Joint Research Centre (JRC). 

68 

 
 
 
 
 
The hazards and affected key sectors reported by the Member States stemming from their climate 
vulnerability and risk assessments are overall in line with their reporting in the field of disaster 
risk management.93 

10.2  CLIMATE RISK ASSESSMENTS  
Member States reported further progress in assessing climate-related hazards, vulnerabilities94 and 
risks, confirming that enhancement, expansion and deepening of the knowledge base on climate 
risks is a continuous process in many countries. From 2021 onwards a significant share of Member 
States  (16)  updated  existing  or  conducted  new  climate  risk  and  vulnerability  assessments  or 
obtained new climate risk-related information considered relevant for the national and sub-national 
policy-making perspective.  

Different  forms  of  climate  risk  assessments  (CRA)  or  related  knowledge  products  can  be 
distinguished:  national  multi-  or  cross-sectoral  climate  risk  assessments  (or  climate  change 
assessments), thematic or sector-specific assessments at national scale, and sub-national climate 
risk assessments. From 2021 onwards, 14 of the Member States have conducted one or more of 
these forms of CRA. 

The process of conducting CRA is recognized as time and resource-intensive, which might be a 
reason for the persistent disparities between countries that are advanced in CRA and those that are 
still lagging. Only 7 Member States have begun to tackle strategic knowledge gaps that are crucial 
to  a  more  systemic  adaptation  (i.e.,  cross-border  and  international  climate  risks;  cross-sectoral 
interactions; complex, compound, and cascading risks), however at rather low pace and to a limited 
extent.  

Regarding governance,  CRA  and their periodic  review  have  been increasingly institutionalized 
through  new  or  enhanced  legal  requirements,  often  established  under  national  climate  laws. 
However, countries with legal commitments still represent a minority (see below). 

Two  thirds  of  the  countries  are  either  already  engaged  in  ongoing  work  towards  revising  and 
updating their CRA or will report about respective plans soon. 

Only two Member States indicated that they are working towards standardisation of their CRA, 
and in many countries, CRA and monitoring, reporting, and evaluation systems appear to be rather 
separate  and  parallel  processes.  Lack  of  data,  knowledge,  and  information  remain  the  most 
frequently  reported  barriers  to  progress  in  adaptation,  including  CRA.  These  gaps  include 
inadequate  identification  of  climate  risks,  limited  capacity  for  systemic  risk  assessments, 
inadequate identification of climate risks and translation of climate risk information into practical 

93 and  the  Member  State’s  reports  of  summary  information  on  national  risk  assessment  under  the  Union  Civil 
Protection Mechanism, article 6 Decision (EU) 1313/2013 
94 Vulnerability:  the  propensity  or  predisposition  to  be  adversely  affected.  Vulnerability  encompasses  a  variety  of 
concepts and elements, including sensitivity or susceptibility to harm and lack of capacity to cope and adapt (source: 
IPCC, Assessment Report 6, WG 2 report, Glossary). 

69 

 
 
 
 
 
 
 
solutions.  It  is  recognized  that  these  barriers  hampering  progress  in  CRA  appear  to  stem  from 
limitations in financial and human resources, further emphasizing the resource-intensive nature of 
CRA.  

10.3  ADAPTATION POLICIES AND PRIORITIES 
Climate  change  adaptation  policies  in  the  European  Union  are  constantly  evolving,  with  five 
Member  States  having  established  new  national  adaptation  strategies  (NAS)  and/or  national 
adaptation plans (NAP) since 2021, and 12 Member States being in the process of updating their 
NAS and/or NAP or otherwise re-adjusting the respective policy setting. Compared to 2021, the 
adaptation  priorities  have  not  changed  significantly.  About  half  of  the  Member  States  reported 
their priorities in sectoral terms, the other half did so in terms of general objectives. As of 2023, 
the priority sectors most mentioned by Member States are health, biodiversity, water management, 
energy, agriculture and food and transport.   

Increasingly, national policies are referring to European programs under the Multiannual Financial 
Framework 2021-2027, as well as the policies that constitute the Green Deal framework. 

European  legislation,  such  as  the  European  Climate  Law,  is  inspiring  a  growing  number  of 
countries  to  enact  climate  laws.  At  least  eight  Member  States  have  climate  laws  that  include 
provisions for adaptation, with six countries having newly introduced or amended them since 2021 
while two countries are in the process of adopting one. The climate acts comprise of legal mandates 
for the NAS and/or NAP, obligatory climate risk assessments, review and revision cycles of policy 
documents  and  CRA,  political  and  coordination  policies,  horizontal  and  vertical  coordination 
bodies, scientific advisory bodies, and reporting requirements. Apart from the traditional NAS and 
NAP  and  climate  laws,  countries  are  also  enacting  additional  legislative  instruments  that 
complement the adaptation policy framework. 

Thirteen  Member  States  were  found  to  clearly  link  their  adaptation  plans  and  strategies  to  the 
climate vulnerabilities and risks they were facing, particularly in key affected sectors.  

Two  thirds  of  the  Member  States  responded  to  new  challenges  by  increasing  efforts  in  their 
policies, 11 countries also at subnational level. Priorities for adapting to climate change reported 
by the countries are overall consistent with those reported in 2021, reflecting the long-term nature 
of  adaptation  policies.  However,  small  shifts  have  been  observed,  notably  the  increased 
prioritization of the energy sector and coastal areas. The even distribution of priority areas reported 
among the four European geographic areas95 as well as the listing of sectors, both in priority and 
as key affected sector are consistent with the previous reporting cycle. The health sector remains 
both a key affected sector and a priority across all reporting countries. 

It  is  worth  noting  that  the  level  and  manner  of  integration  of  adaptation  policies  vary  widely, 
reflecting differing national circumstances, governance structures, and institutional frameworks. 

95 The  geographical  areas  classification  of  countries  encompasses  the  following:  Northern  =  Denmark,  Estonia, 
Finland,  Ireland,  Latvia,  Lithuania  and  Sweden;  Eastern  =  Bulgaria,  Czechia,  Hungary,  Poland,  Romania  and 
Slovakia; Southern = Croatia, Cyprus, Greece, Italy, Malta, Portugal, Slovenia and Spain; and Western =  Austria, 
Belgium, France, Germany, Luxembourg and the Netherlands. 

70 

 
 
 
There is a prevalence of soft policies and voluntary cooperation, but one can detect an increasing 
trend towards legally binding national climate laws.  

Almost all Member States (23) reported challenges, gaps and barriers related to the governance of 
adaptation. Shortcomings in organizing and implementing coordination and collaboration across 
sectors, levels  and actors  are among  the most  prevalent identified issues and appear to  hamper 
implementation  progress  considerably.  Effective  adaptation  actions  appear  not  only  to  be 
dependent  on  the  existence  of  coordination  bodies,  cooperation  structures  and  regulatory 
frameworks,  but  also  on  the  existence  of  clear  responsibilities,  awareness,  and  high  political 
saliency. Insufficient coordination is often a direct consequence of a lack of financial resources, 
institutional and administrative capacities, expertise, skills, and training.   

In conclusion, the policy landscape is characterized by a combination of continuity in long-term 
priorities,  increasing  alignment  with  European  frameworks,  evolving  legislative  instruments, 
incremental  shifts  in  policy  focus,  and  grappling  with  the  challenges,  gaps,  and  barriers  to  the 
governance of adaptation.  

10.4  ADAPTATION POLICY GOVERNANCE  

Institutional arrangements at national and subnational levels 
Diverse national coordination bodies and mechanisms for horizontal policy integration and multi-
level  (vertical)  coordination  have  been  further  developed  and  are  now  in  place  in  almost  all 
Member States. At the same time, governance systems for climate adaptation display a large and 
dynamic diversity, both across and within countries, where developments have taken place since 
the 2021 reporting in two-thirds of the Member States. 

Legal  requirements  to  enforce  horizontal  policy  integration  and  binding  vertical  governance 
frameworks  are  increasing,  however,  ‘soft’  and  collaboration-based  forms  of  government  still 
prevail. In at least eight Member States legislation is in place that defines binding requirements for 
the planning, implementation, and governance of adaptation to climate change policy. 

High-level  inter-ministerial  or  inter-sectoral  coordination  bodies  concerned  with  developing, 
steering,  monitoring,  and  reviewing  national  adaptation  policies  are  established  in  25  Member 
States. However, the mandates and the operational efficiency of these bodies vary. 

Subnational adaptation policymaking is further progressing in all countries. Two-thirds of Member 
States reported progress since 2021 about cooperation at the subnational level, and about half of 
Member  States  indicate  progress  in  reviewing  and  updating  subnational  adaptation  policies, 
strategies, and plans. 

Only  nine  Member  States  legally  oblige  regional,  and  local  governments  to  prepare  adaptation 
strategies and/or plans. ‘Soft’, collaboration-based forms of vertical steering for subnational levels 
are  still  more  common  than  top-down  regulatory  frameworks  and  obligation  for  adaptation 
policymaking at the subnational level.  

71 

 
 
All  Member  States  have  a  supportive  governance  framework  for  subnational  levels  in  place, 
comprising  policy  inputs,  capacity  building  (knowledge  generation  and  provision,  advisory 
services,  and  training),  cross-level  dialogue,  support  for  participation  in  networks,  as  well  as 
funding and financing. The presence of this framework is independent from the type of vertical 
steering present, be it either collaboration-based or top-down regulatory frameworks.  

Subnational 
The number of cities and municipalities with a local adaptation strategy and/or plan is increasing. 
A number of these local entities are signatories of the Covenant of Mayors, which offers active 
support in developing these strategies and plans. Countries also report the growing involvement of 
local and regional authorities in the EU Horizon Europe Mission on adaptation to climate change.  

Regarding  the  implementation  of  adaptation,  almost  all  countries  reported  substantial  barriers, 
gaps  and  challenges,  in  terms  of  institutional,  financial,  technical,  and  human  capacities.  More 
than half of all countries report gaps in coordination, cooperation, and policy coherence, which are 
often  connected  to  unclear  division  of  responsibilities,  lack  of  awareness  and  low  political 
attention.  

International and transnational cooperation 
In most countries, international and transnational cooperation  on adaptation issues continues to 
advance  with  a  large  number  and  diversity  of  forms  and  modes.  In  Europe,  three  types  of 
transnational/international  cooperation  can  be  distinguished:  managing  transboundary  climate 
risks,  managing  shared  cross-border  resources  (e.g.,  river  basins,  maritime  and  coastal 
environment, and biodiversity), and coordinating national adaptation policies and actions across 
borders.  Progress  has  been  made  by  19  Member  States  on  international  and  transnational 
cooperation. 

Major international conventions and multilateral policy frameworks addressing climate adaptation 
(e.g., Paris Agreement, UN Sendai Framework, Sustainable Development Goals) continue to play 
a crucial role in all countries, facilitating the strengthening of links between climate adaptation, 
sustainable development, and disaster risk reduction. One-third of the Member States reported new 
synergies in this field since 2021.  

EU funding schemes for transnational cooperation (e.g., EU Interreg Programmes) and research 
(e.g., Horizon Europe, LIFE) continue to be strong enablers of transnational adaptation efforts for 
most  Member  States.  These  programmes  bolster  national  policy  processes  and  stimulate  the 
development  and  implementation  of  innovative  climate  resilience  measures  across  borders. 
Several countries reported the involvement of regional and local governments in the EU Horizon 
Europe  Mission  on  Adaptation  to  Climate  Change.  This  Mission  focuses  on  supporting  EU 
regions, cities, and local authorities in their efforts to build resilience against the impacts of climate 
change.  It  experiments  with  innovative  solutions  and  pays  specific  attention  to  supporting 

72 

 
 
transnational cooperation and citizens engagement. Over 300 regional and local authorities from 
25 EU Member States have signed the Mission Charter.96 

Stakeholder engagement 
The  regular  consideration  of  social  justice  and  equity  in  adaptation  measures  is  still  nascent, 
highlighting a key area of focus in the future, to address the disproportionate impacts of climate 
change on vulnerable groups. 

Progress in adaptation policy-related stakeholder engagement was found across 20 Member States. 
Examples of progress include the introduction of climate platforms, climate dialogues, and urban 
adaptation plans. 

15 Member states are reporting an increase in attention to vulnerable populations, equality, and 
fairness, both at the national and the subnational level since 2021. With a quarter of the Member 
States reporting that they have made progress in this field since 2021, they are also stepping up 
their  efforts  to  involve  the  private  sector  in  the  development  and  implementation  of  national 
adaptation  policies.  Various  resources  are  provided  to  assist  the  private  sector,  such  as  online 
platforms,  climate-related  information  seminars,  and  sector-specific  risk  assessment  tools. 
Governments also finance adaptation projects to spur innovation in the private sector. 

Seven  Member  States  pointed  to  elements  of  new  ‘good  practices  and  lessons  learnt’  such  as 
Portugal’s  National  Vector  Surveillance  Network  in  the  health  sector  or  Austria’s  peatland 
restoration projects.  

10.5  IMPLEMENTATION AND FINANCING 
Mainstreaming – or integrating - climate adaptation into different sectoral policies and plans is a 
crucial  element  of  climate  adaptation  policy,  and  a  specific  objective  of  the  EU  Adaptation 
Strategy.  

Compared to the 2021 reporting cycle, the number of Member States that reported mainstreaming 
of climate change into sectors or sectoral policies and plans directly affected by climate change 
impacts  have  further  increased  to  16.  Some  Member  States  increased  the  number  of  sectors 
considered  considerably,  most  commonly  transport,  infrastructure,  health,  forestry,  and  water 
management.  

Significant progress has been made in integrating climate change impacts into national  disaster 
risk management frameworks and sectoral planning, such as national disaster risk management 
plans, flood risk management plans, and river basin management plans. 

Seven countries report NAP and sectorial adaptation plans as key policy instruments that support 
effective integration (mainstreaming) of adaptation into national and sectoral policies, strategies, 
and plans.  

96 More information on the EU Mission on Adaptation to Climate Change, including the Mission Charter, can be found 
on https://climate-adapt.eea.europa.eu/en/mission/ 

73 

 
 
 
 
The environmental impact assessment and especially the strategic environmental assessment are 
also  instrumental  in  mainstreaming  adaptation  into  sectoral  policies  and  plans.  Member  states 
reported further progress in the availability of helping tools for the application of these instruments, 
such as online tools, checklists, and guidance.  

More  than  half  of  Member  States  reported  that  since  2021  they  have  made  progress  with 
implementing  adaptation  measures.  Regarding  progress  made  in  meeting  adaptation  priorities 
since 2021, more than half of Member States replied positively as well. 

Efforts  to  boost  adaptive  capacity  and  reduce  vulnerability  have  become  more  prevalent,  with 
countries  implementing  a  range  of  activities  such  as  awareness-raising,  capacity  building, 
knowledge  enhancement,  and  regional  and  local  support.  16  Member  States  reported  to  have 
increased  their  adaptive  capacity  in  2023  compared  to  that  in  2021.  These  efforts  are  further 
bolstered by sectoral programs and plans, the strengthening of local activities, like local adaptation 
strategies and plans and the alignment of research efforts with national adaptation priorities. As a 
result, more than half of Member States reported that since 2021 they have made progress towards 
reducing  their  climate  impacts,  vulnerabilities,  and  risks  as  well  as  increasing  their  adaptative 
capacity.  

Assessing the investments made in different sectors to make it more resilient to climate threats 
remains  a  challenge  for  many  Member  States  and  is  often  only  done  partly  (e.g.,  at  national, 
regional  level  and/or  sectoral  level).  Challenges  are  exacerbated  by  the  absence  of  a  common 
methodology to assess the investments costs made and to track financing of implementation of 
adaptation strategies and plans. Despite these difficulties, all Member States report an increase in 
investments made in sectors due to adaptation. 

Most countries indicate that their NAS, NAP, sectoral adaptation plans, and regional adaptation 
plans  do  not  have  dedicated  budgets  or  financing  streams  for  their  implementation.  Also,  the 
majority of countries report that dedicated adaptation funds for  financing  adaptation  action are 
lacking, although the number of Member States that have these funds is on the rise.  

10.6  MONITORING, REPORTING, AND EVALUATION 
For monitoring, 18 Member States reported that they were conducting activities while 5 Member 
States were developing these activities (remaining 6 Member States for which there was no clear 
indication  of  monitoring  activities  or  was  insufficient  information  available).  For  reporting,  17 
Member States reported conducting activities and 4 developing them (remaining 8 with no clear 
indication or insufficient information). And for evaluation, 11 Member States reported activities 
and  10  reported  being  developing  them  (remaining  8  with  no  clear  indication  or  insufficient 
information). Although more countries are conducting or planning evaluations, these are still less 
commonly reported than monitoring or reporting activities. 

Many Member States have incorporated monitoring, reporting, and evaluation in their NAS and 
NAP.  These  activities  also  take  place  as  part  of  regional  adaptation  strategies  and  plans  on  a 
regional and local scale. Overall, half of the Member States reported an increase in monitoring, 
reporting and evaluation activities since 2021, at the national, regional, and local level. However, 

74 

 
 
the scale and depth of monitoring, reporting and evaluation activities for adaptation at subnational 
level  varies.  Seven  Member  States  indicate  that  the  monitoring  and  evaluation  of  actions 
implemented on a subnational scale are conducted in conjunction with the NAP and NAS, while 
13 other Member States state that municipalities and regions are responsible themselves for the 
implementation and evaluation of their respective strategy or measures at regional and local level. 
So, in most countries, the subnational monitoring and evaluation process is not formally linked to 
national level planning.  

Over  three-quarters  of  Member  States  have  made  progress  in  reviewing  and  updating  national 
adaptation  policies,  strategies,  plans  and  measures.  In  some  cases,  laws  have  been  adopted  to 
ensure NAS are regularly reviewed, often every five years. 

Using various methodological approaches and combining quantitative and qualitative data are key 
to effective monitoring, reporting and evaluation. Several countries highlighted the important role 
of indicators and reported on the new development of criteria for monitoring reduction of climate 
impacts, vulnerabilities, and the implementation of adaptation measures. Some countries prioritize 
developing multi-purpose indicators, which benefit more than one sector. Also, the development 
of performing qualitative assessments and evaluations, in close cooperation with stakeholders, was 
reported. While most of the Member States have implemented changes to their climate monitoring 
and modelling framework since 2021, more progress can be expected in the upcoming years.  

Monitoring,  reporting,  and  evaluation  occurring  at  national,  regional,  and  local  level  has  the 
potential  to  be  a  powerful  instrument  to  influence  decision-making  throughout  the  adaptation 
policy cycle.  

Still, few Member States explicitly report how monitoring, reporting and evaluation is supposed 
to feed back into the development of adaptation polices or how and by whom the activities are 
coordinated. When it comes to good practices, most Member States that reported progress imply 
that the role of a coordinating actor, such as a ministry, governmental agency, or an institute of 
environmental protection (or such) is often significant when both scaling up the adaptation actions 
or when evaluating their progress. 

10.7  CONCLUSIONS 
Climate adaptation measures are almost always tailored towards the specific sector and the local 
conditions. However, the sum of all the activities defines the resilience of a territory or a country 
to the unavoidable impacts of climate change. Also, the threats and impacts of climate change are 
not restricted to national or regional borders; if a country or region does not take appropriate action, 
climate  impacts  may  cascade  to  neighbouring  areas.  Through  an  analysis  of  the  reporting  of 
Member States of their progress in the field of climate adaptation, it has been possible to pinpoint 
areas  of  success,  identify  potential  gaps  and  shortfalls,  and  determine  the  best  practices  to  be 
adopted, replicated, and scaled across different regions. 

Member States reported heatwaves, droughts, floods, heavy precipitation, and wildfires as the most 
observed  acute  climate  hazards  in  Europe,  while  changing  temperature,  changing  precipitation 
patterns,  sea  level  rise  and  hydrological  variability  among  the  most  often  reported  observed 

75 

 
 
chronic  climate  hazards.  Anticipated  future  hazards  are  the  same  as  the  observed  hazard,  with 
exception for water scarcity, reported by seven more countries as a future key hazard compared to 
being an observed hazard.  

Health, agriculture, forestry, biodiversity, energy, and water management are the sectors reported 
as being the most impacted by climate threats in Europe.  

Almost all Member State have carried out climate risk assessments, 14 of these have been updated 
in recent years, and the rest are scheduled for updates soon.   

All  Member  States  have  national  adaptation  strategies  (NAS)  and/or  national  adaptation  plan 
(NAP) in place. A considerable part of these strategies and plans have recently been renewed or 
are under revision and will be renewed in the coming years. Also, more national sectoral adaptation 
plans have been adopted. The policy landscape is characterized by a combination of continuity in 
long-term  priorities,  increasing  alignment  with  European  frameworks,  evolving  legislative 
instruments, incremental shifts in policy focus, and grappling with challenges, gaps, and barriers 
to the governance of adaptation. 

National and subnational governance structures and mechanisms for horizontal policy integration 
and multi-level (vertical) coordination have been further developed and are now predominantly in 
place,  with  regular  review  cycles.  The  mandates  and  operational  features  of  these  bodies  vary 
greatly. Despite the growing number of Member States (specifically, 8 Member States) embedding 
vital  elements  of  their  adaptation  policy  systems  in  binding  legal  frameworks,  soft  and 
collaboration-based forms of vertical and horizontal governance still predominate. The variety in 
mandates  and  operational  features  is  also  caused  by  the  difference  in  governance  structures 
cooperation  culture.  Some  countries  have  tasked  dedicated  adaptation  working  groups  (as 
permanent bodies or temporary task force-type groups) of coordination at technical and operational 
level. In some countries, the development of NAS and NAP is steered by several thematic working 
groups, while in other countries this competence of the inter-ministerial working group. 

On  international  and  transnational  cooperation,  progress  has  been  made  in  two-thirds  of  the 
countries.  The  regular  consideration  of  social  justice  and  equity  in  adaptation  measures  is  still 
nascent, highlighting a key area of focus in the future, to address the disproportionate impacts of 
climate  change  on  vulnerable  groups.  Progress  in  adaptation  policy-related  stakeholder 
engagement was found across two-thirds of the Member States. 

Member  States  are  progressing  in  the  implementation  of  adaptation  measures,  including 
mainstreaming of adaptation in sectoral policies and plans. Significant progress has been made in 
integrating  climate  change  impacts  into  national  disaster  risk  management  frameworks  and 
sectoral planning. Assessing the costs of adaptation remains a challenge for many Member States 
and is often only done partially. NAP and NAS often do not have dedicated budgets or financing 
streams  for  their  implementation,  nor  do  most  countries  have  dedicated  adaptation  funds  for 
financing adaptation action. 

Half of the Member States reported an increase in monitoring, reporting and evaluation activities 
since 2021, at the national, regional, and local level.  

76 

 
 
Understanding  our  progress  towards  the  climate  adaptation  objective  is  not  only  a  mechanic 
exercise  of  accountability,  but  also  a  critical  step  in  designing  a  better  future  course  of  action. 
Together,  as  the  Union  and  the  Member  States,  we  must  continuously  refine  our  approach  to 
climate resilience, enhance cooperation and share good practices. Our path involves amplifying 
our  use  of  existing  solutions  and  infusing  innovation  to  bolster  systemic  climate  resilience.  In 
doing so, we aim to protect our communities, safeguard the environment, and fortify the economic 
foundations that depend on them, especially in the face of escalating climate challenges.  

Figure 12. Overview of progress made since 2021 for a set of adaptation policy indicators (summary view) 

77 

 
 
 
 
Table 15 : List of full questions examined for each indicator. 

Questions 

Possible values 

Yes – Fully, Yes – Partially, No, Unclear - No Submission, N/A 

Yes – Fully, Yes – Partially, No, Unclear - No Submission, N/A 

SECTION 1.1, 1.2: NATIONAL CIRCUMEMBER STATESTANCES RELEVANT TO ADAPTATION ACTIONS AND CLIMATE 
MONITORING AND MODELLING FRAMEWORK 
1. Have there been any changes to the climate monitoring and modelling 
framework since 2021?   
SECTION 1.3: ASSESSMENT OF CLIMATE IMPACTS, VULNERABILITY AND RISKS, INCLUDING ADAPTIVE CAPACITY 
Yes – Fully, Yes – Partially. No, Unclear - No Submission 
2. Has the Member State considered the following sectors as a key 
N/A 
affected sector: agriculture and food, and water management? 
Yes , No, Unclear - No Submission, N/A 
3. Have there been any changes to the reported vulnerabilities and risks 
since 2021?  
4. Based on the INFORM climate change tool, have all relevant 
vulnerabilities and risks been identified in their 2023 submission? 
4a. Are heatwaves identified as a future climate hazard by the Member 
State? 
SECTION 2: LEGAL AND POLICY FRAMEWORKS AND INSTITUTIONAL ARRANGEMENTS 
5. Are there relevant national governance structures in place to support 
adaptation actions? 
6. Have there been any changes to the national governance structures since 
2021? 
SECTION 3: ADAPTATION STRATEGIES, POLICIES, PLANS AND GOALS 
7. Are the adaptation priorities, strategies, policies, plans, and efforts taken 
by the Member State correlated with the vulnerabilities and risks 
identified? Are they well aimed to reduce these? 
8. Is there a decrease in the 2023 reported challenges, gaps and barriers to 
adaptation compared to 2021? 
9. Are there any new key efforts identified in national strategies, polices 
and plans? Are these new efforts in line with any new vulnerabilities and 
risks identified? 
10. Are nature-based solutions and ecosystem-based adaptation promoted 
in national strategies, policies and plans? 
11. Has progress been made in integrating climate change adaptation into 
sectoral policies, plans and prograMember States? 

Positive, Neutral (no progress), Negative, Progress is unclear 

Yes – Fully, Yes – Partially, No, Unclear - No Submission, N/A 

Yes – Fully, Yes – Partially, No, Unclear - No Submission, N/A 

Yes – Fully, Yes – Partially, No, Unclear - No Submission, N/A 

Yes – Fully, Yes – Partially, No, Unclear - No Submission, N/A  

Yes – Fully, Yes – Partially, No, Unclear - No Submission, N/A  

Yes – Fully, Yes – Partially, No, Unclear - No Submission, N/A  

Yes, No, Unclear - No Submission, N/A 

78 

 
 
 
 
 
Positive, Neutral (no progress), Negative, Progress is unclear 

12. Has progress been made engaging with stakeholders particularly 
vulnerable to climate change impacts in relation to adaptation policy? 
13. Has progress been made engaging with private sector stakeholders in 
relation to adaptation policy? 
SECTION 4: MONITORING AND EVALUATION OF ADAPTATION ACTIONS AND PROCESSES  
14. Has progress been made in establishing and operationalising 
monitoring mechanism since 2021?   
15. Has progress been made in the implementation of adaptation 
measures? 
16. Has progress been made towards reducing climate impacts, 
vulnerabilities, and risks? 

Positive, Neutral (no progress), Negative, Progress is unclear  

Positive, Neutral (no progress), Negative, Progress is unclear  

Positive, Neutral (no progress), Negative, Progress is unclear  

Positive, Neutral (no progress), Negative, Progress is unclear  

17. Has progress been made towards increasing adaptive capacity? 

18. Has progress been made in meeting adaptation priorities? 

19. Has progress been made in addressing barriers to adaptation? 

Positive, Neutral (no progress), Negative, Progress is unclear  

Positive, Neutral (no progress), Negative, Progress is unclear  

Positive, Neutral (no progress), Negative, Progress is unclear  

Positive, Neutral (no progress), Negative, Progress is unclear  

20. Has progress been made in reviewing and updating vulnerability and 
risk assessments? 
21. Has progress been made in reviewing and updating national adaptation 
policies, strategies, plans, and measures? 
SECTION 5: COOPERATION, GOOD PRACTICES, SYNERGIES, EXPERIENCE AND LESSONS LEARNED IN THE FIELD OF 
ADAPTATION 
22.  Are there any new ‘good practices and lessons learnt’ compared to 
2021? 
23. Are there any new synergies identified with other international 
frameworks and/or conventions compared to 2021? 

Yes – Fully, Yes – Partially, No, Unclear - No Submission, N/A  

Yes – Fully, Yes – Partially, No, Unclear - No Submission, N/A  

Positive, Neutral (no progress), Negative, Progress is unclear  

24. Has progress been made with regards to cooperation? 

SECTION 6 - SUBNATIONAL LEVEL INFORMATION 
25.Are relevant subnational governance structures in place to support 
adaptation actions? 
26. Are there any new key efforts identified in subnational strategies, 
polices, plans and efforts? 

Positive, Neutral (no progress), Negative,  
Progress is unclear 

Yes – Fully, Yes – Partially, No, Unclear - No Submission, N/A  

Yes – Fully, Yes – Partially, No, Unclear - No Submission, N/A  

79 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
27. Has progress been made in engaging with stakeholders in relation to 
adaptation policy? 

28. Has progress been made in reviewing and updating subnational 
adaptation policies, strategies, plans, and measures? 

29. Has progress been made with regards to cooperation at a subnational 
level? 

Positive, Neutral (no progress), Negative, 
Progress is unclear 
Positive, Neutral (no progress), Negative, 
Progress is unclear  

Positive, Neutral (no progress), Negative, 
Progress is unclear  

80 

 
 
 
 
 
 
11  OVERVIEW OF SUSTAINABLE FINANCE POLICIES  

Since 2018, the Commission has endeavoured with the Sustainable Finance Action Plan to put 
in place a comprehensive regulatory framework to enable the reorientation of private capital flows 
to  finance  the  transition  towards  a  sustainable  economy 97 .  Three  core  and  interdependent 
objectives underpinned the actions set out in the Action Plan, namely: i) the reorientation of capital 
flows towards a more sustainable economy; ii) mainstreaming sustainability into risk management 
and;  iii)  fostering  transparency  and  long  termism  (in  investment  decisions).  In  2021,  the 
Commission updated its strategy through the Renewed Sustainable Finance Strategy98 with a 
view mainstream transition finance considerations into the current regulatory framework. In that 
context, the Commission published in June 2023 a non-binding recommendation on Transition 
Finance.99 This document provides a strict definition of Transition Finance that is aligned with the 
1.5oC  target  and  some  recommendations  for  a  wide  range  of  stakeholders  including  inter  alia 
financiers, non-financial corporates and supervisors to highlight how the various components of 
the EU sustainable finance toolbox can be used to foster the raising of transition finance.    

This regulatory framework notably centres around the EU Taxonomy, a dynamic tool defining 
activities  that  can  be  considered  environmentally  sustainable.  Most  importantly,  by  defining 
sustainability  at the granular  level of economic activities,  the Taxonomy allows to monitor the 
shares of sustainable expenditures and turnover at company level. This in turn allows to compare 
the sustainability of  different companies  and of  the portfolios exposed  to such companies. The 
Taxonomy follows an iterative process with a first set of activities centring on the Climate Change 
mitigation and Adaptation objectives adopted in 2021 and a second set of activities contributing 
to the Water, Circular Economy, Pollution and Biodiversity Objectives adopted in 2023. Together 
with the Platform on Sustainable Finance, the Commission will keep working on the Taxonomy, 
to  add  new  activities  and  to  update  existing  criteria  reflecting  technological  and  regulatory 
changes.  

Relatedly, the Commission put in place the first regulations in the world to require sustainability 
disclosures for corporates and financial market participants. These are respectively the Corporate 
Sustainability Reporting Directive (CSRD) - amending the existing Non-Financial Reporting 
Directive  (NFRD),  notably  by  extending  the  scope  of  companies  required  to  disclose  on  their 
sustainability  impacts  and  risks  in  accordance  with  the  double  materiality  principle  –  and  the 
Sustainable  Finance Disclosures Regulation (SFDR). Regarding the CSRD, the Commission 
adopted  in  July  2023  the  European  Sustainability  Reporting  Standards  (ESRS),  a 
comprehensive  set  of  corporate  reporting  standards  covering  12  environmental,  social  and 
governance factors. This set of standards will be complemented in the future with sector-specific 
reporting  standards  as  well  as  SME-specific  ones.    Reporting  under  this  directive  will  be 
progressive, starting in 2025 for the 2024 financial year for the corporates already in the scope of 
the NFRD and rolling out until 2028. Similarly, regarding the SFDR, the Commission adopted in 
2022 a set of reporting standards for financial market participants, requiring investors to explain 
their  sustainability  strategies,  impacts  and  risks  both  at  entity-level  and  at  financial  product-

97 https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:52018DC0097 
98 https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:52021DC0390 
99 https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32023H1425 

81 

 
 
 
level.100 These  standards  are  currently  being  revised,  in  part  to  make  them  consistent  with  the 
upcoming  corporate  reporting  under  the  CSRD  but  also  to  improve  their  overall  usability. 
Additionally, the Commission has begun a comprehensive review of the SFDR to assess whether 
and how this framework could be improved. A public consultation will be launched by end 2023.   

Relatedly, in August 2022, new requirements on financial advisors and distributors entered into 
force,  providing  them  to  ask  for  the  sustainability  preferences  of  their  clients  using  the 
Taxonomy. 101 This  is  an  important  new  development  which  will  only  further  underscore  the 
existing  demand  for  sustainable  and  ESG  financial  products  by  making  the  link  from  retail 
investors all the way to non-financial corporates through asset managers.  

While  the  aforementioned  pieces  of  legislation  provide  mostly  soft  incentives  to  enable  the 
reorientation of capital flows, the Corporate Sustainability Due Diligence Directive (CSDDD)102 
currently  still  in  the  codecision  process  represents  the  hardening  of  sustainable  finance  policy. 
Indeed, while the CSRD only requires corporates to disclose on their material sustainability risks 
and  impacts,  the  CSDDD  shall  require  corporates  to  act  on  these  risks  and  impacts  by 
implementing adequate mitigation measures and due diligence. This would be a major step forward 
in sustainable finance policy and aside from a few isolate cases (e.g France’s Loi sur le devoir de 
vigilance),  a  world’s  first,  with  the  potential  for the  EU  to  export  its  environmental  and  social 
norms.   
In 2023, the Commission adopted a proposal for an ESG Ratings Regulation103, aiming as its name 
suggests, to regulate ESG ratings agencies and ESG service providers. Notably, these will have to 
disclose on the methodologies used to rate entities, explaining what is rated (risks, impacts or both) 
and  how.  Credit  ratings  are  not  in  the  scope  of  the  ESG  Ratings  Regulation.  However,  the 
Commission mandated the European Securities and Markets Authorities (ESMA) to provide its 
advice by end 2024 on whether and how credit ratings could incorporate sustainability factors.  

Sustainable Finance policy also aims at making the financial sector more resilient to sustainability 
risks.  For  instance,  as  of  2023,  banks  are  going  to  start  publishing  sustainability  disclosures, 
including on their exposure to climate risks, any mitigating actions, and the degree to which their 
assets are aligned with the green Taxonomy. Furthermore, the proposed changes to the Capital 
Requirements  Regulation  shall  task  the  European  Banking  Authority  to  consider  whether  ESG 
elements need to be factored in when computing bank capital requirements (e.g. the introduction 
of  a  green  supporting  factor  or  a  brown  penalizing  factor).  Finally,  the  European  Commission 
asked in 2023 European supervisory authorities to analyze the resilience of the European financial 
sector against the EU’s climate targets for 2030.      

100 https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A02022R1288-20230220 
101 https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32021R1253&from=EN 
102 https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52022PC0071 
103 https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:52023PC0314 

82 

 
 
   
 
 
 
 
 
12  COMMISSION’S ASSESSMENT OF LONG-TERM 

STRATEGIES 

Stable long-term strategies are crucial to help achieve the economic transformation needed 
and broader sustainable development goals, as well as move towards the long-term climate goals 
we committed to globally in the Paris Agreement and within the EU with the Climate Law to reach 
net zero greenhouse gas emissions by 2050. Long-term strategies improve the knowledge of the 
opportunities for transforming our economy, allow the national discussions to mature, build trust 
within our society and send clear signals to guide investors while raising awareness and ownership 
of the transformation needed. 

The Governance Regulation104 sets out a process for the Member States to prepare, by 1 January 
2020, their first long-term strategies with a perspective of at least 30 years, and new strategies by 
1 January 2029 and every 10 years thereafter. Where necessary, Member States should update 
those strategies every five years. 

In September 2022, in view of the substantial delay of Bulgaria, Ireland, Poland and Romania 
in notifying their long-term strategies, the Commission opened formal infringement proceedings 
and sent letters of formal notice to these countries.105 The case has been closed for Bulgaria, which 
on  27  October  2022  submitted  its  strategy,  but  the  other  three  infringement  proceedings  are 
ongoing. The Commission will consider the next steps according to further developments. Based 
on the replies to the Commission’s letters, the remaining strategies are expected to be delivered in 
the course of 2023, or early 2024, at latest. 

Since October 2021, one additional Member States, Bulgaria, has submitted its long-term strategy 
to the Commission. The strategy, presents alternative scenarios, including a pathway to approach 
climate neutrality by 2050, without defining a specific goal. 

Overall, by October 2023, 24 Member States106 have submitted their long-term strategies required 
by  the  Governance  Regulation.  Of  these,  14  Member  States 107 clearly  expressed  their  aim  to 
achieve climate neutrality or carbon neutrality108 by 2050 or before.109 Others aim to be largely 

104 Article 15 of Regulation (EU) 2018/1999. 
105 On  22  September  2022,  the  Commission  sent  letters  of  formal  notice  to  Bulgaria  (INFR(2022)2086),  Ireland 
(INFR(2022)2088),  Poland (INFR(2022)2089)  and  Romania  (INFR(2022)2090)  for  failing  to  notify  their  national 
long-term strategies under Regulation (EU) 2018/1999 on the Governance of the Energy Union and Climate Action. 
106 BE, BG, CZ, DK, DE, EE, EL, ES, FR, HR, IT, CY LV, LT, LU, HU, MT, NL, AT, PT, SI, SK, FI, SE. LT and 
HU submitted an update of their initial strategies in July and September 2021, respectively. 
107 AT, DK, ES, FI, FR, HU, IT, LT, LV, LU, PT, SE, SI, SK. 
108 While neutrality means by definition that residual emissions are compensated by removals, not all Member States provided the 
respective share of emission reductions and removals and the level of ambition for actual reductions varies. 
109 FI by 2035 and SE by 2045. 

83 

 
 
 
 
 
climate neutral110 or to achieve reductions of 80-95% by 2050. Only nine Member States, however, 
have reported legally binding goals or targets.111 Two third of the strategies have been supported 
by  quantitative  projections  based  on  different  modelling  scenarios.  The  associated  emissions 
reductions may be consistent with the delivery of the specified goals, although this is not clearly 
stated  in  all  cases.  Likewise,  where  a  target  has  been  set,  it  is  not  always  clear  if  it  is  legally 
binding.112 

The national long-term strategies also provide useful information at sectoral level, which allow 
strengths  and  remaining  challenges  to  be  identified  and  recognised,  although  coverage  varies 
significantly across Member States or lack details on the precise scope, notably the expected role 
of land use and removals (see Table 16). In this respect, it is worth mentioning that the current 
land use and forestry EU regulation provides that Member State may use the managed forest land 
flexibility only if their long-term strategy has included ongoing or planned specific measures to 
ensure the conservation or enhancement of forest sinks and reservoirs.113 

Table 16: Summary of the national long-term strategies’ main features submitted by the EU Member States 

The  inclusion  of  the  recommended  contents114 also  varies  across  Member  States,  with  gaps  in 
needs for research, development and innovation, estimated long-term investments, CO2 intensity 
of  GDP  and,  to  a  lesser  extent,  on  the  expected  contributions  of  renewable  energy,  energy 
efficiency, and agriculture-specific  emission reductions  (see Table 17 for more details). As for 

110 DE - it should be noted, however, that the German long-term strategy, as submitted to the Commission in January 
2020, was prepared in 2016. According to the Climate Change Act, as amended in July 2021, Germany now aims at 
achieving climate neutrality by 2045. 
111 DK, EE, FR, HU, LU, MT, NL, ES, SE. Beside the information provided in the national long-term strategies, also 
Germany and Ireland have enshrined climate targets in legislation. 
112 Another limitation in the submitted national strategies concerns the scope of GHG covered by modelling results, 
scenarios and targets. The strategies submitted by 15 Member States (AT, BG, HR, EE, FI, FR, DE, HU, IT, LT, LU, 
MT, NL, ES, and SE) cover CO2, CH4, N2O and F-gases. For the remaining Member States, the coverage of gases 
was not always clear. 
113 Article 13.2.(a) and 8.1 of the Regulation (EU) 2018/841. 
114 See Annex IV of Regulation (EU) 2018/1999. 

84 

Long-term strategies' main featuresATBEBGHRCZDKEEFIFRDEGRHUITCYLVLTLUMTNLPTSKSIESSEClimate neutrality by 2050 or earlierxxxxxxxxxxxxxxModelling projections and scenariosxxxxxxxxxxxxxxxxxEmission projections by sectorsxxxxxxxxxxxxxxxxxxxEmission removals in LULUCFxxxxxxxxxxxxxEstimated share of renewablexxxxxxxxxxxxxxxxEstimated energy consumptionxxxxxxxxxxxxxEstimated investment needsxxxxxxxxxxxxxxSocio-economic impacts of transitionxxxxxxxxxxxxAdaptation Policies and MeasuresxxxxxxxxxxxxxxxxxLegally binding long-term goalxxxxxxxxxxNotes: in the case of DK and SK, emission projections by sector, the estimated share of renewable and energy consumption, end in 2040 
 
 
 
 
their legal status, less than half of the long-term objectives have been enshrined into national law, 
according to the information submitted to the Commission.115 

Whereas most of the national strategies received to date reflect the ambition to be climate neutral 
by  2050,  they  do  not  yet  allow  to  conclude  that  the  long-term  strategies  are  adequate  for  the 
collective achievement of the objectives and targets of the Energy Union. A rough estimate based 
on  the  submitted  national  long-term  strategies  and,  in  case  of  missing  data,  on  other  available 
information,116 points to a reduction of GHG emissions of around 85% by 2050 for the EU as a 
whole.  This  means  that  roughly  700  million  tonnes  of  CO2  equivalents  still  need  to  be  cut  or 
absorbed  to  achieve  climate  neutrality  by  2050.117 This  amount  appears  to  be  above  the  CO2 
absorption capacity resulting from the different model-based analyses underpinning EU climate 
initiatives.118 Providing more detailed information  on any remaining  collective gap would have 
required a more complete and detailed set of strategies. 

Member States are therefore encouraged to consider updating and, where needed, to increase both 
the ambition and the quality of their national long-term strategies. This underlines the importance 
to continue developing policies to increase and meet ambition over time.  

115 For a more detailed assessment of the long-term strategies submitted by Member States, please refer to the DG 
CLIMA  dedicated  website: 
https://ec.europa.eu/info/energy-climate-change-environment/implementation-eu-
countries/energy-and-climate-governance-and-reporting/national-long-term-strategies_en 
116 These estimates use, where possible, information from the national long-term strategies with a specific order: first 
the national targets or, when unavailable or unclear, scenario results (i.e. in case of range of values, the most ambitious 
scenario is considered). In case of national binding targets adopted after the submission of the strategy, updated values 
have been used (e.g. in the case of Germany). Where data could not be retrieved from their long-term strategies, we 
used information Member States submitted to the Commission under other reporting exercise (i.e. integrated National 
Energy and Climate Plans, 2021 GHG projections). Only when national information were not available, we used, as 
a last resort, data from the 2020 Reference Scenario EU Reference Scenario 2020 (europa.eu). Overall, three quarter 
of the 2020 EU GHG emissions are covered by national sourced information. Unfortunately, the aggregated data and 
analyses are less meaningful when it comes to CO2 removals and energy data, where lack of data in the national long-
term strategies are significant.    
117 This does not include the international maritime and international aviation under the EU law. 
118 See, for example, Section 4.7.2 of the In depth Analysis in support of the Commission Communication “A Clean 
Planet for all”, or Figure 11 of SWD(2016)249. Moreover, these estimates do not include emissions from international 
maritime and aviation, which could partly be covered by the EU climate neutrality objective. 

85 

 
 
 
 
 
 
Table 17: Overview of the national long-term strategies submitted by the EU Member States 

Country 
(date of 
submission) 

Overall LTS goal 
by 2050 

Projected GHG 
emission 
reductions by 
2050 

(% change 

compared to 1990)  a

s
n
o
i
s
s
i

m
e
s
e
s
a
g
l
l

F
C
U
L
U
L
g
n
d
u
l
c
n

i

i

e
m

i
t
i
r
a
m

l

a
n
o
i
t
a
n
r
e
t
n

I

n
o
i
t
a
i
v
a
d
n
a

.
l
c
n

i

Share of 
renewable 
energy in 
gross final 
energy 
consumption 
by 2050 

Projected 
final energy 
consumption 
by 2050 

(% change 
compared to 
2005) 

Highlights from investment needs, 
enabling policies and socio-
economic impact 

Key reporting gaps 

Austria 
(27/12/2019) 

Climate neutrality 

(-74%, -84%) 

yes 

no 

yes 

(76%, 93%) 

(-52%, -38%) 

positive impact on GDP and jobs 
natural and technical sinks needed to 
reach carbon neutrality 

CO2 intensity of GDP of GDP 
investment needs 
socio-economic impact 

Belgium 
(02/03/2020) 

Different regional 
goals  

(-85%, -87%) 
(excluding ETS sector) 

? 

no 

no 

n.a. 

n.a. 

Unspecified 

(-78%, -84%) 

yes 

no 

no 

(61%, 70%) 

(79, 87 TWh) 

investment needs in buildings 
climate change impact on agriculture 
address energy poverty 

information at national level 
GHG and CO2 intensity of GDP 
emission reductions for ETS and LULUCF 

positive impact on jobs and wellbeing’s 
investment need < 15bn up to 2050 
technical sinks to reach carbon neutrality 

GHG and CO2 intensity of GDP 
emission reductions by sub-sector 
socio-economic impact 

Unspecified 

(-57%, -73%) 

yes 

no 

? 

(53.2%, 
65.6%) 

(-25%, -37%) 

overall impact on GDP uncertain 
around 40'000 new green jobs 
additional investment above 1.5% of GDP 

reductions and removals in LULUCF 
socio-economic impact 
emission reductions industrial sectors 

Unspecified 

(-28%, -100%) 

yes 

yes 

? 

(51%, 95%) 

(1996, 1875 
Ktoe) 

cost of the transition modest to low 
gradual closure of thermal power plants 
natural and tech. sinks to reach neutrality  

GHG and CO2 intensity of GDP 
emission reduction in buildings 
socio-economic impact 

Unspecified 

-80% 

? 

no 

? 

n.a. 

n.a. 

Climate neutrality 

n.a. 

yes 

yes 

no 

n.a. 

n.a. 

quantitative GHG 
emission 
reduction target 

-80% 

yes 

no 

no 

n.a. 

n.a. 

Finland 
(22/04/2020) 

Carbon neutrality 
by 2035 

(-87.5%, -90%) 

yes 

no 

? 

(64%, 80%) 

(-16%, -5%) 

86 

investment peak with expansion of CCS 
strengthen energy taxation 
Increase share of nuclear in energy mix  

GHG and CO2 intensity of GDP 
emission reductions by sector 
socio-economic impact 

targets enshrined in law 
doubling organic farming 
increase spending in green research 

public consultation 
emission reductions power & buildings 
socio-economic impact 

targets enshrined in law 
large investment needed in RES 
minor impact on GDP and jobs 

CO2 intensity of GDP 
emission reductions in buildings 
RES, FEC/PEC targets 

slightly positive impact on GDP and jobs 
employment sensitive to arable lands  
annual investment   ̴3% of GDP 

CO2 intensity of GDP 
emission reductions in buildings 
strategies for related R&D&I 

Bulgaria 
(27/10/2022) 

Croatia 
(24/06/2021) 

Cyprus 
(14/09/2022) 

Czechia 
(20/12/2019) 

Denmark 
(20/12/2019) 

Estonia 
(30/12/2019) 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Country 
(date of 
submission) 

Overall LTS goal 
by 2050 

Projected GHG 
emission 
reductions by 
2050 

(% change 

compared to 1990)  a

s
n
o
i
s
s
i

m
e
s
e
s
a
g
l
l

F
C
U
L
U
L
g
n
d
u
l
c
n

i

i

e
m

i
t
i
r
a
m

l

a
n
o
i
t
a
n
r
e
t
n

I

n
o
i
t
a
i
v
a
d
n
a

.
l
c
n

i

Share of 
renewable 
energy in 
gross final 
energy 
consumption 
by 2050 

Projected 
final energy 
consumption 
by 2050 

(% change 
compared to 
2005) 

France 
(12/05/2020) 

Carbon neutrality 

-83% 

yes 

no 

No 

n.a. 

n.a. 

Germany 
(02/01/2020) 

Largely climate 
neutral 

(-80%, -95%) 

yes 

no 

No 

n.a. 

n.a. 

Unspecified 

(-83%, -95%) 

? 

? 

? 

(82%, 114%) 

n.a. 

Highlights from investment needs, 
enabling policies and socio-
economic impact 

Key reporting gaps 

targets enshrined in law 
positive impact on GDP 
annual investment   ̴3.5% of GDP 

GHG and CO2 intensity of GDP 
reductions and removals in LULUCF 
share of renewable energy in 2050 

document outdated compared to recent 
review of the country's target aimed at 
reaching climate neutrality by 2045 

GHG and CO2 intensity of GDP 
emission reductions by sector 
investment & socio-economic impact 

increase use of heat pumps (buildings) 
and biofuel (transport) 
investment needs €0.1 to €1.1 bn per 
year 

GHG and CO2 intensity of GDP 
emission reductions agriculture & waste 
socio-economic impact 

Climate neutrality 

-100% 

yes 

yes 

no 

close to 90% 

(-30%, -37.4%) 
(compared to 
2017) 

positive impact on GDP and jobs 
annual investment   ̴4.8% of GDP 
avoided damage and benefits > costs 

reductions and removals in LULUCF 
emission reductions in buildings 

Climate neutrality 

(-84%, -87%) 

yes 

no 

no 

(85%, 90%) 

-49% 

slightly negative impact on GDP 
boost sustainable finance 
focus on adaptation strategies 

emission reductions in waste 
Investment needs 
socio-economic impact 

Climate neutrality 

-85% 
(by 2040) 

? 

yes 

? 

n.a. 

-37% 
(primary energy 
consumption) 

positive impact on GDP 
annual investment   ̴1.4% of GDP 
creation of new (green) jobs 

CO2 intensity of GDP 
emission reductions in buildings 
adaptation policies and measures 

Climate neutrality 

-100% 
(20% reduction from 
LULUCF & CCS) 

yes 

yes 

yes 

90% 

final & primary 
energy intensity 
2.4 times lower 
than 2017 

Luxembourg 
(04/11/2021) 

Climate neutrality 

-100% 
(including LULUCF) 

yes 

yes 

no 

100% 

n.a. 

Malta 
(21/10/2021) 

Unspecified 

-82% 

yes 

no 

no 

n.a. 

n.a. 

positive impact on GDP and jobs 
4% of GDP invested in R&D&I by 2040 
focus on adaptation strategies 

public consultation 
GHG and CO2 intensity of GDP 
emission reductions by sector 

support sustainable finance 
ensure a just transition for citizens and 
enterprises 

emission reductions in 2050 for all 
sectors 
reductions and removals in LULUCF 
estimated investment needs 

increased job opportunities  
improved air quality and health 
investment in renewables > €2bn to 2050 

CO2 intensity of GDP 
LULUCF, RES, FEC/PEC targets 

Netherlands 
(18/12/2019) 

Quantitative GHG 
emission 
reduction target 

-95% 

yes 

yes 

no 

n.a. 

n.a. 

net-zero requires large scale CO2 capture 
by 2030, limited impact on GDP and jobs 
increase income disparities 

reductions and removals in LULUCF 
emission reductions in all sectors by 2050 
investment needs 

87 

Greece 
(08/01/2020) 

Hungary 
(21/09/2021) 

Italy 
(11/02/2021) 

Latvia 
(27/12/2019) 

Lithuania 
(23/07/2021) 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Country 
(date of 
submission) 

Overall LTS goal 
by 2050 

Projected GHG 
emission 
reductions by 
2050 

(% change 

compared to 1990)  a

s
n
o
i
s
s
i

m
e
s
e
s
a
g
l
l

F
C
U
L
U
L
g
n
d
u
l
c
n

i

i

e
m

i
t
i
r
a
m

l

a
n
o
i
t
a
n
r
e
t
n

I

n
o
i
t
a
i
v
a
d
n
a

.
l
c
n

i

Share of 
renewable 
energy in 
gross final 
energy 
consumption 
by 2050 

Projected 
final energy 
consumption 
by 2050 

(% change 
compared to 
2005) 

Highlights from investment needs, 
enabling policies and socio-
economic impact 

Key reporting gaps 

Portugal 
(15/01/2020) 

Slovakia 
(11/03/2020) 

Slovenia 
(19/07/2021) 

Spain 
(11/12/2020) 

Carbon neutrality 

(-85%, -90%) 

? 

no 

? 

(86%, 88%) 

(-36%, -35%) 

Climate neutrality 

-80% 

? 

no 

? 

n.a. 

n.a. 

Climate neutrality 

(-80%, -90%) 

? 

no 

no 

at least 60% 

at least -33% 

Climate neutrality 

-90% 

yes 

no 

yes 

97% 

-44% 

positive impact on GDP and jobs 
annual investment   ̴1.2% of GDP 
better air quality 

GHG and CO2 intensity of GDP 
strategies related to R&D&I 
adaptation policies and measures 

positive impact on GDP 
negative impact on jobs & wages 
annual investment   ̴4.2% of GDP 

GHG and CO2 intensity of GDP 
emission reductions in buildings 
LULUCF, RES, FEC/PEC targets 

positive impact on GDP and jobs 
additional investment from €66 to €72 bn 
focus on a climate resilient society  

GHG and CO2 intensity of GDP 
emission reductions industrial sectors 

positive impact on GDP and jobs 
negative impact on jobs & wages 
annual investment   ̴1% of GDP 

CO2 intensity of GDP 
emission reductions agriculture & waste 
emission reductions for industrial sectors  

Sweden 
(19/12/2019) 

Climate neutrality 
by 2045 and negative 
emissions thereafter 

-85% 
(by 2045) 

yes 

no 

no 

n.a. 

final energy 
intensity 50% 
lower than 2005 

limited impact on GDP and jobs 
better air quality 
focus on adaptation strategies 

GHG and CO2 intensity of GDP 
share of renewable energy 
investment & socio-economic impact 

Notes: (1) An "unspecified" goal refers to cases where the goal was not expressed in clear terms (e.g. “to approach”, “to move towards”, etc.). (2) In the case of Germany, the long-term strategy, as 
submitted to the Commission in January 2020, reflects the goal of the Climate Action Plan 2050 adopted in November 2016. According to the Climate Change Act, as amended in July 2021, Germany 
now aims at achieving climate neutrality by 2045. (3) In April 2021, Denmark submitted an update of its LTS under Art. 18(1)(a) and Annex VI(b) of the Governance Regulation, to reflect the Danish 
Climate Act adopted in June 2020, which sets a near-term target of reducing Denmark's total greenhouse gas emissions by 70% by 2030 compared to the 1990 level and sets a long-term target of 
achieving climate neutrality by 2050 at the latest. (4) In July 2023, with the entry into force of the Climate Act, Netherlands has a legally binding target to achieve climate neutrality by 2050. (5) 
Projected GHG emission reductions are all expressed as percentage change compared to 1990 level (except for BE, PT and SI where reduction rates refer to 2005 GHG emission levels, MT to 2020 
level and FR to 2015 level), as a target or as the extreme values of the projected range. In the case of Denmark, projections in the LTS refer to a scenario with existing measures, not in line with the 
goal, therefore they have not been reported in the table. (6) "?" means that the LTS does not provide enough or clear information on the exact scope of projected GHG emission reductions. In the 
case of Spain, only international maritime emissions were included in the projections. (7) Where feasible, final energy consumption has been expressed as percentage change compared to 2005 
consumption level. (8) Annual investment needs are generally considered additional to a business as usual (BAU) or with existing measures (WEM) scenarios for the period 2020-2050. (8) Key 
reporting gaps are meant to provide only a general view of the completeness of the LTS and do not distinguish between mandatory and non-mandatory elements. 

88 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
13  EXAMPLES OF FUNDING OF CLIMATE RELATED 

PROJECTS 

Indicative list of examples for boxes for the “communication version” of the report. 

Example 1. Climate monitoring reports 

The monthly climate monitoring reports from the European Union’s Copernicus Climate Change 
Service,  the  US  National  Oceanic  and  Atmospheric  Administration  and  NASA  confirm  the 
extraordinary pace of climate change because of heat-trapping greenhouse gases in the atmosphere. 

Global ocean surface temperatures were the highest ever recorded and expected to further increase 
due to the El Nino event, leading to more marine heatwaves and devastating impacts on marine 
ecosystems, including coral bleaching. Sea ice also reached lowest coverage ever recorded in July 
2023. 

Example 2. Climate action campaign for low-income households  

To support consumers in the transition to a net-zero emission economy, the LIFE - Doppel Plus 
project encouraged changes in the everyday behaviour of low-income households in Austria. In 
the Austrian State of Tyrol, approximately 100 000 people are threatened by poverty and estimated 
10 000  households  are  affected  by  energy  poverty.  Between  2016  and  2021,  the  LIFE  project 
Doppel  Plus  trained  91  energy  and  climate  coaches,  who  provided  advising  sessions  to  806 
Tyrolean low-income household (mainly single parents, asylum seekers, long-term unemployed, 
migrants and retirees). The target group received free advice on how to minimise energy costs and 
adopt a more climate-friendly approach to everyday life. Through individual coaching sessions on 
matters  related  to  heating,  cooling  and  ventilation,  but  also  mobility  and  nutrition,  and  the 
distribution  of  “starter  packages”  (led  lamps,  aerators  for  taps  and  other  practical  items),  each 
household was able to save an average of 2091 kWh of household energy per year, corresponding 
to  a  reduction  of  667  kg  CO2-eq  and  EUR  200  in  savings.  In  addition,  stakeholders  such  as 
electricity  utility  companies,  transport  companies  and  public  bodies  were  addressed  through 
lectures, workshops, and train-the-trainer programmes to build up a broad network and integrate 
the  sustainability  goals  and  offers  of  the  project  into  various  sectors.  Today,  the  activities  of 
Doppel Plus are being continued by the project partners with the support of the State of Tyrol as 
part of the Tirol 2050 energie autonom energy strategy.  

Example 3. Reducing carbon emissions in the EU through sustainable diets 

In  the  EU,  the  food  we  produce,  consume  and  waste  has  a  significant  impact  on  climate  and 
environment,  accounting  for  30%  of  all  EU  GHG  emissions  and  polluting  land  and  water 
resources. Between 2018 and 2022, the project LIFE-SU EATABLE, coordinated by the Barilla 
Foundation, carried out a series of pilot engagement activities at university and company canteens 
in Italy and UK to promote the adoption of a sustainable and healthy diet. Combining educational 
and  informative  campaigns  with  a  sustainable  food  offering  and  the  use  of  a  dedicated  digital 
platform, the project involved 17 partners (companies, universities and caterers) and 6557 people, 
leading to an estimated saving of about 1.7 kg of CO2-eq. and 1,67 litres of water per person per 

89 

 
 
 
 
day,  compared  to  the  daily  average  impact  of  an  EU  citizen.  Furthermore,  SU-Eatable  has 
encouraged  the  replication  of  its  solutions  through  communication  activities,  scientific 
publications, implementation guidelines and replication toolkits.  

Example 4. European Hydrogen Bank 

Hydrogen is one of the key technologies of Europe’s Net-Zero Industry Act. Hydrogen is a clean 
fuel that will play an important role in the EU’s transition to climate neutrality by 2050, with high 
relevance  for  the  decarbonization  of  the  industrial  sector.  The  European  Hydrogen  Strategy 
(COM/2020/30)  set  out  the  objective  to  produce  10  million  tons  of  renewable  hydrogen 
domestically in the EU, and the REPowerEU plan (COM(2022) 230) complemented this goal by 
facilitating additional 10 million tones in imports by 2030.  In 2023, the setting up of the European 
Hydrogen Bank was announced, with the objective to close the infrastructure investment gap and 
connect  future  supply  of  renewable  hydrogen  with  European  demand.  The  Hydrogen  Bank  is 
organized in two parts, one directed to support domestic market creation, and another directed to 
promote imports into the EU. The production of renewable hydrogen in Europe will be supported 
by auctioning fixed green premiums on the unitary costs for producing hydrogen. The premiums 
will be provided by using funds from the ETS Innovation Fund. A first pilot auction, with a budget 
of  800  million  euros,  is  planned  to  be  held  by  the  end  of  2023.  This  approach  will  create  a 
transparent and efficient risk sharing mechanism with the private sector. The auctioning system 
developed under the European Hydrogen Bank may be also offered to Member States as a service 
to  allocate  their  own  funds,  and  so  create  a  one  stop  window  at  European  level  for  hydrogen 
projects and reduce administrative burdens for applicants. 

Example 5. Collaborative Observatory for Assessment of the EU ETS 

LIFE21-GIC-IT-LIFE  COASE  As  the  international  community  struggles  to  put  global 
greenhouse gas (GHG) emissions on a trajectory consistent with the main objective of the Paris 
Agreement,  carbon  markets  represent  valuable  tools  to  successfully  achieve  climate  mitigation 
targets. The growing role of carbon markets is testified by the number of jurisdictions that have 
adopted or consider adopting an emissions trading system (ETS) to meet their long-term goals. In 
this  context,  the  EU  ETS  continues  to  be  the  centrepiece  of  EU  climate  policy  as  well  as  a 
fundamental element of the global carbon market and a reference model for many governments 
outside the EU. This crucial exchange model aims to achieve ambitious climate neutrality targets 
by 2050. The phasing-out of regulated emissions needs to be accomplished by minimising carbon 
leakage  and  safeguarding  the  international  competitiveness  of  regulated  industries,  a  process 
which should be perceived as fair by European citizens and involving a call for stronger climate 
action  by  other  countries.  All  these  expectations  call  for  a  solid  and  comprehensive  system  to 
monitor EU ETS functioning, including its environmental end economic effects, interactions with 
other policies and changes within the carbon market. A comprehensive monitoring of the system 
should also cover forward-looking analyses, taking into consideration any relevant developments 
outside  the  EU  so  to  help  policymakers  to  assess  ex-ante  the  consequences  of  different 
policy/regulatory options and to exchange information with experts and representatives of other 
major carbon markets. To various degrees, activities of monitoring, assessment, and information 
exchange around the EU ETS are already ongoing, out but there is a strong need for enhancing 
and implementing them on a more regular basis. 

90 

 
 
 
 
Example 6. Belgium Renovates for Energy Efficient Living 

The energy use of Belgian houses is 70% higher than the European average, showing the enormous 
potential for energy saving and greenhouse gas (GHG) emission reductions. The LIFE BE REEL 
project,  started  in  2018  under  the  coordination  of  the  Flemish  Energy  and  Climate  Agency,  is 
supporting  the  full  implementation  of  the  renovation  strategies  of  the  Flemish  and  Wallonia 
regions, targeting over 4.1 million homes and representing 14% of the total GHG-emissions for 
Belgium in 2015. BE REEL is developing and demonstrating structural measures to increase the 
renovation rates and improve the energy performance of buildings. The demonstration includes 
the design  and implementation  of innovative technical  concepts  and tools, along  with  financial 
instruments,  communication  activities  and  actions  to  build  capacity  and  enhance  cooperation 
among public administrations, citizens, NGOs, contractors, renovation professionals, federations 
and  other  relevant  stakeholders.  The  pilot  projects  of  BE  REEL  will  lead  to  8,585  renovated 
dwellings,  generating over 18,600 tonnes of  CO2 emission reductions per year. The innovative 
solutions  of  BE  REEL  will  create  the  conditions  for  the  full  implementation  of  the  regional 
renovation strategies, which aim at renovating all existing housing and achieving a reduction of 
75-80% of CO2 emissions and energy use by 2050.  

Example 7. Renewable bio-hydrogen production technologies from lignocellulosic waste and 
sewage sludge co-fermentation   

Vast  amounts  of  rice  straw  are  burned  annually  in  the  rice  fields  near  Albufera  Natural  Park 
(Province  of  Valencia,  Spain),  emitting  greenhouse  gases  and  particulate  matter,  affecting  the 
environment  and  the  quality  of  life  of  surrounding  populations.  When  techniques  other  than 
burning or burying are used, the management of this bio-waste is expensive for farmers. The LIFE 
REPTES  project,  started  in  2022  under  the  coordination  of  Depuración  de  Aguas  del 
Mediterráneo (DAM), will demonstrate a new circular model that will allow rice straw from fields 
to be disposed of, while also reducing greenhouse gas and particulate emissions. LIFE REPTES 
will design, build and implement a demonstration plant at the Pinedo wastewater treatment plant. 
Using  an  innovative  dark  fermentation  process,  the  project  will  integrate  the  production  of 
biohydrogen  from  pre-treated  lignocellulosic  crop  by-products  and  the  sludge  produced  in 
wastewater treatment plants. The resulting fermented liquid stream will be used as an anaerobic 
digestion co-substrate to produce biogas. In addition to reducing greenhouse gas emissions and 
improving air quality  in  the region,  the project  will  provide local  authorities with  new tools to 
achieve a climate neutral economy by increasing the generation and use of renewable energy and 
improving energy efficiency. 

Example  8.  Reduction  of  Agricultural  Greenhouse  gases  Emissions  Through  Innovative 
Cropping systems 

Significant  potential  exists  in  Europe  to  decrease  the  flux  of  carbon  to  the  atmosphere  from 
croplands, and for cropland management to sequester soil carbon, linked to the amount of carbon 
stored in cropland soils. The LIFE AGRESTIC project, implemented between 2019 and 2023 in 
Emilia Romagna, Tuscany and Puglia (Italy), focused on the inclusion of legumes and catch crops 
in the rotations of cereals and industrial crops (tomato and sunflower) in three demonstration sites 
in order to reduce greenhouse gas emissions, increase the carbon sequestration and the availability 

91 

 
 
 
 
of  organic  nitrogen.  The  project  developed  an  innovative  decision  support  tool  for  efficient 
management  of  the  multi-year  crop  rotation  system,  rationalizing  the  use  of  external  inputs 
(nitrogenous  fertilizers,  pesticides,  etc.)  and  non-renewable  resources  (soil  and  fuels)  and 
maintaining,  or  even  increasing,  quantity,  quality  and  safety  of  the  products.  The  project  also 
developed a prototype for the automated and continuous monitoring of soil GHG fluxes, a quality 
label for products based on carbon footprint and schemes for the payment of Ecosystem Services. 

Example  9.  Development  and  implementation  of  a  result-based  funding  mechanism  for 
carbon farming in EU mixed crop livestock systems 

The project LIFE CARBON FARMING, coordinated by Institut de l'Elevage, will bring together 
actors involved in agriculture and other economic sectors (public bodies, industrial companies and 
banks) to implement carbon finance mechanisms in six European countries. Between 2021 and 
2027, the project will support Carbon Farming Projects in 700 farms in Belgium, France, Germany, 
Ireland, Italy, Spain to help farmers reduce the carbon footprint of their farms and measure the 
progress  achieved.  LIFE  CARBON  FARMING  will  develop  and  disseminate  a  harmonised 
sustainability  assessment  methodology  and  a  common  process  for  monitoring,  reporting  and 
verifying carbon removals. Moreover, the project will implement voluntary carbon markets that 
will provide EUR 6.34 million in estimated revenues from carbon credits. A European network of 
farmers and partners involved in Carbon Farming Projects will share knowledge and replicate the 
project  results  and  tools.  The  farmers  involved  are  expected  to  reduce  the  carbon  footprint  of 
agricultural products by 15% within six years, using result-based funding.  

Example 10. Achieving Resiliency by Triggering Implementation of nature-based Solutions 
for climate Adaptation at a National scale 

The LIFE IP ARTISAN project is providing support to the French strategy for climate change 
adaptation,  reinforcing  the  resilience  of  the  country  to  climate  change.  In  particular,  it  aims  at 
mainstreaming biodiversity into climate adaptation by developing and promoting the use of Nature 
based Solutions. The project, launched in 2019, is implementing ten pilot demonstration projects 
on Nature-Based Solutions and setting up a network of at least 200 local advisers and 13 regional 
networks cooperating on ecosystem-based adaptation. LIFE IP ARTSAN is creating a favourable 
framework  for  new  local  projects  by  building  capacity,  mainstreaming  good  practices  and 
improving the coordination among climate change and biodiversity policies and funding parties. 
For example, the local advisors created an online database gathering information on public and 
private funding for climate adaptation activities that use Nature-Based Solutions. In particular, the 
project will also facilitate the coordinated use of EUR 3.8 billion of complementary funding from 
the  European  Regional  Development  Fund,  the  European  Agricultural  Fund  for  Rural 
Development and other national funds, especially from water agencies, to support nature-based 
adaptation  solutions.  Furthermore,  the  project  team  is  involved  in  the  development  of  the  new 
French strategy on climate adaptation. 

Example 11. Team Europe Initiative on Adaptation and Resilience in Africa 

African  countries have suffered unprecedented climate events.  By 2050, climate impacts  could 
cost  $50  billion  annually.  The  EU-AU  Summit  in  2022  increased  efforts  on  climate  resilience 
through  the  EU-Africa  Global  Gateway  Investment  Package.  This  package  supports  a  strong, 

92 

 
 
 
 
inclusive, green and digital recovery for Africa  with  investments  of €150 billion from  the EU, 
member States, financial institutions and the private sector.   

At COP27, the EU and its Member States launched the Team Europe Initiative on Climate Change 
Adaptation  and  Resilience  in  Africa.  It  aims  at  providing  a  coordinated  European  response  on 
adaptation, including to enhance access by African partners to climate adaptation finance. It brings 
together existing and new adaptation programmes of over EUR 1.4 billion from the Commission 
and several Member States (CZ, DE, DK, FR, and NL to date). There are four pillars of action:  

•  Reinforcing early warning systems at regional and national level 

•  Developing and implementing Climate and Disaster Risk Finance and Insurance (CDRFI) 

tools and mechanisms 

• 

Increasing  public  sector  readiness  and  supporting  mechanisms  to  mobilise  international 
climate finance on adaptation, including from the private sector. 

•  Supporting climate risk data collection and analysis to improve decision-making processes. 

This Team Europe Initiative is part of the broader support to adaptation to climate change that the 
EU and EU Member States are delivering in Africa. 

Example  12.  EU  mission  on  adaptation  to  climate  change:  Large  scale  demonstrators  of 
climate resilience creating cross-border value - RESIST and Regions4Climate projects 

The projects from the EU mission on adaptation to climate change are currently deploying large-
scale demonstrations of scientifically sound innovative solutions (including social innovation) to 
increase climate resilience in 24 regions of Europe.  
The  RESIST 119  project,  on  the  one  hand,  is  testing  adaptation  solutions  to  five  key  climate 
challenges: floods, droughts, heatwaves, wildfires, and soil erosion, in four demonstrator regions 
(Southwest Finland, Central Denmark, Catalonia and Centro Portugal) and eight twinning regions 
across  Europe  (Normandy,  East  Macedonia,  Blekinge,  Zemgale,  Puglia,  Baixo  Alentejo, 
Vesterålen and Extremadura). RESIST involves stakeholder collaboration in designing and testing 
more than 100 innovative solutions – adaptation products, regulations, policies and methods. It is 
also developing 12 Graphical Digital Twins through immersive technologies, to support decision-
making. 
On  the  other  hand,  the  Regions4Climate 120  project  aims  to  collaboratively  develop  and 
demonstrate a socially-just transition to climate resilience. The project will create and implement 
innovations  combining  sociocultural, 
technological,  digital,  business,  governance,  and 
environmental solutions to reduce the vulnerability of European regions to the impacts of climate 
change.  It  will  develop  a  comprehensive  Adaptation  Framework  including  a  Regional  Climate 
Resilience  Dashboard  for  each  partner  region,  and  will  design,  deploy  and  scale  up  solutions 
through a twinning approach, including 12 demonstration cases across Europe (Basque Country, 
South Aquitaine, Azores, Toscana, Koge Bay, Burgas, Uusimaa, Pärnumaa, Crete, Castilla y León, 
Nordic Archipelago, Cyprus). 

119 https://cordis.europa.eu/project/id/101093873 
120 https://cordis.europa.eu/project/id/101093873 

93 

 
 
 
 
 
Example  13.  Horizon  2020  CONSTRAIN  project:  Providing  improved  evidence  base  for 
effective adaptation and mitigation strategies 

Predicting  how  the  climate  will  change  over  the  next  20-50  years,  as  well  as  defining  and 
implementing the emissions pathways that will put the world on track for keeping the warming in 
check, requires a better understanding of how several human and natural factors will affect the 
climate  in  coming  decades.  These  include  how  atmospheric  aerosols  affect  the  Earth's  carbon 
budget,  and the roles  of clouds and oceans in  driving climate change. The EU-funded Horizon 
2020  CONSTRAIN 121 project,  a  consortium  of  14  European  partners,  is  developing  a  better 
understanding of these variables, feeding them into climate models to reduce uncertainties, and 
creating improved climate projections for the next 20-50 years on regional as well as global scales. 
It is also supported the scientific efforts towards more effective translation of new physical science 
into  an  improved  evidence  base  for  policy  decisions.  CONSTRAIN  results  provided  important 
contributions  to  the  IPCC  Sixth  Assessment  reports  and  the  2023  UNFCCC  Global  Stocktake, 
cementing  EU’s  position  as  the  world-leader  in  understanding  climate  sensitivity  and  climate 
variability.  

Example 14. Horizon, Cluster 5 – Energy  

Project  SYMBIOSYST 122 under  Horizon  Europe  Cluster  5  started  in  January  2023  and  will 
contribute  to  the  decarbonisation  of  the  energy  sector  by  delivering  standardised  cost-effective 
solutions  for agri-voltaics. This  will involve developing PV modules,  mounting  structures, and 
operation and maintenance practices that meet the specific needs of different crops, climates, and 
landscapes.  The  project  will  ensure  the  solutions  developed  are  aesthetically  pleasing  and 
harmoniously integrated with farming practices. 

Example 15. Horizon, Cluster 5 – Mobility  

The Horizon Europe Cluster 5 project NextETRUCK123 under the 2ZERO Partnership started in 
July  2022  and  will  help  accelerate  the  transition  towards  zero  tailpipe  emission  road  mobility 
across Europe by demonstrating innovative and affordable zero-emission e-mobility concepts that 
are both competitive and synergistic. The project will also advance knowledge through innovations 
in e-powertrain components and architectures, intelligent charging infrastructure and management, 
improved  thermal  design  of  the  cabin,  and  fleet  management  systems  utilising  IoT  and  digital 
tools.  

Example 16. Horizon, Cluster 4 – Industry  

121 https://cordis.europa.eu/project/id/820829 
122 Create a Symbiosis where PV and agriculture can have a mutually beneficial relationship | SYMBIOSYST | Project 
| Fact sheet | HORIZON | CORDIS | European Commission (europa.eu) 
123 Efficient and affordable Zero Emission logistics through NEXT generation Electric TRUCKs | NextETRUCK | 
Project | Fact sheet | HORIZON | CORDIS | European Commission (europa.eu) 

94 

 
 
 
 
 
 
Project  Plastics2Olefins124 under the Processes4Planet  Partnership in  Horizon Europe Cluster 4 
started  in  June  2022  and  will  demonstrate  a  novel  plastics  recycling  process  based  on  high-
temperature pyrolysis, as the main product will be a gas stream instead of a liquid, so it will reduce 
the lifecycle GHG emissions by more than 70% compared to existing plastics recycling processes 
for unsorted plastic waste. The project will realise this in a two-step approach: first by adapting 
and testing a scaled pilot plant to optimise the components and process conditions and finally, a 
pioneering full-scale industrial demonstration plant at Repsol's petrochemical site. 

Example 17. Horizon, Soils Mission – Carbon Farming 

Project MRV4SOC125 under the EU Mission on Soil Health and Food started in June 2023 and 
aims to support the implementation of key actions of the European Commission Communication 
on  Sustainable  Carbon  Cycles  and  carbon  farming  and  the  proposed  regulatory  framework  on 
carbon removals certification by designing a comprehensive, robust, and cost-effective approach, 
accounting for  changes in as many carbon pools  as possible, to  estimate  GHG and full  carbon 
budgets, coupling carbon and nitrogen cycles, quantify Soil Organic Carbon (SOC) accumulation, 
and assess the results of traditional management practices and carbon farming. 

124 Recycling  plastic  waste  into  high-value  materials-  Closing  the  Loop  |  Plastics2Olefins  |  Project  |  Fact  sheet  | 
HORIZON | CORDIS | European Commission (europa.eu) 
125 Monitoring, Reporting and Verification of Soil Organic Carbon and Greenhouse Gas Balance | MRV4SOC | Project 
| Fact sheet | HORIZON | CORDIS | European Commission (europa.eu) 

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