P9_TA(2024)0205 – Accounting of greenhouse gas emissions of transport services – European Parliament legislative resolution of 10 April 2024 on the proposal for a regulation of the European Parliament and of the Council on the accounting of greenhouse gas emissions of transport services (COM(2023)0441 – C9-0305/2023 – 2023/0266(COD)) (Ordinary legislative procedure: first reading)
Date: 2024-04-10
Institutions: Committee on Transport and Tourism, Committee on the Environment, Climate and Food Safety, European Parliament
Subjects: carriage of goods, carriage of passengers, disclosure of information, environmental monitoring, environmental standard, exchange of information, greenhouse gas, pollution control measures, reduction of gas emissions




C_202501313EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2025/1313


13.3.2025






P9_TA(2024)0205

Accounting of greenhouse gas emissions of transport services


European Parliament legislative resolution of 10 April 2024 on the proposal for a regulation of the European Parliament and of the Council on the accounting of greenhouse gas emissions of transport services (COM(2023)0441 – C9-0305/2023 – 2023/0266(COD))


(Ordinary legislative procedure: first reading)

(C/2025/1313)



The European Parliament,







—


having regard to the Commission proposal to Parliament and the Council (COM(2023)0441),










—


having regard to Article 294(2) and Articles 91(1) and 100(2) of the Treaty on the Functioning of the European Union, pursuant to which the Commission submitted the proposal to Parliament (C9-0305/2023),










—


having regard to Article 294(3) of the Treaty on the Functioning of the European Union,










—


having regard to the opinion of the European Economic and Social Committee (1),










—


having regard to the opinion of the Committee of the Regions (2),










—


having regard to Rule 59 of its Rules of Procedure,










—


having regard to the joint deliberations of the Committee on the Environment, Public Health and Food Safety and the Committee on Transport and Tourism under Rule 58 of the Rules of Procedure,










—


having regard to the report of the Committee on the Environment, Public Health and Food Safety and the Committee on Transport and Tourism (A9-0070/2024),











1.


Adopts its position at first reading hereinafter set out;










2.


Calls on the Commission to refer the matter to Parliament again if it replaces, substantially amends or intends to substantially amend its proposal;










3.


Instructs its President to forward its position to the Council, the Commission and the national parliaments.






(1)  
            OJ C, C/2024/890, 06.02.2024, ELI: http://data.europa.eu/eli/C/2024/890/oj.

(2)  Not yet published in the Official Journal.






P9_TC1-COD(2023)0266


Position of the European Parliament adopted at first reading on 10 April 2024 with a view to the adoption of Regulation (EU) 2024/… of the European Parliament and of the Council on the accounting of greenhouse gas emissions of transport services

(Text with EEA relevance)


THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,

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


Having regard to the proposal from the European Commission,


After transmission of the draft legislative act to the national parliaments,


Having regard to the opinion of the European Economic and Social Committee (1),


Having regard to the opinion of the Committee of the Regions (2),


Acting in accordance with the ordinary legislative procedure,

Whereas:







(1)


Supporting efforts towards better sustainability and efficiency of the Union transport system is prerequisite to maintain a stable path towards climate-neutrality by 2050 
at the latest
, at the same time taking due account of the need to 
ensure a fair and inclusive transition,
 preserve continuous growth and 
strengthen the
 competitiveness of the European industry. [Am. 1]













(2)


Greenhouse gas emissions accounting is used in various economic sectors – including transport – to quantify greenhouse gas emissions data from specific activities of businesses and individuals. Better information on the performance of transport services is a powerful tool to 
lower the carbon footprint of public procurements,
 create right incentives for transport users for making more sustainable choices, and to influence business decisions of transport organisers and operators. Reliable and comparable greenhouse gas emissions data are the underlying requirement to create these incentives, and thus to stimulate behavioural change among consumers and businesses alike, for contributing to objectives of the European Green Deal
                         (3)
 for transport, and the European Climate Law. [Am. 2]













(3)


Despite growing interest of transport stakeholders, the overall uptake of greenhouse gas emissions accounting of transport services is still limited. In most cases, users do not obtain accurate information on the performance of transport services, and transport service organisers and operators do not calculate and disclose their emissions. Disproportionally low uptake of greenhouse gas emissions accounting is observed particularly among small and medium sized enterprises (SMEs) that represent the vast majority of businesses offering transport services on the EU market. 
In fact, SMEs face disproportionally more financial and bureaucratic burdens when they decide to account their greenhouse gas emissions. [Am. 3]













(4)


In 2011 the European Commission adopted the White Paper on transport (4) which presented a vision for the future of the EU transport system and defined a policy agenda to address the future challenges of transport, notably the need to maintain and develop mobility and considerably reduce the carbon footprint from transport and logistical operations.












(5)




The Commission’s Communication on
 the Sustainable and Smart Mobility Strategy of December 2020
                         (5)
 refers to incentives for choosing the most sustainable transport options, within and across the modes
, with a strong emphasis on a shift to rail both for passengers and freight, including concrete targets for both, as concrete contributions for the transport sector's role in achieving the binding target under Union law, set out in Regulation (EU) 2021/1119 of the European Parliament and of the Council
 (6)

, to reduce the Union’s net greenhouse gas emissions by at least 55 % compared to 1990 levels by 2030 and the objective to reach economy wide climate neutrality at the latest by 2050
. Those incentives include the setting up of a European framework for the harmonised measurement of transport and logistics greenhouse gas emissions, based on globally recognised standards, which could then be used to provide businesses and end-users with an estimate of the carbon footprint of their choices, and increase the demand from end-users and consumers for opting for more sustainable transport and mobility solutions, 
including parcel deliveries,
 while avoiding greenwashing. [Am. 4]















(5a)






Most greenhouse gases related to transport and logistics are emitted during the vehicle operation, production of an energy carrier and the manufacturing of a vehicle. [Am. 5]













(6)


Laying down harmonised rules for accounting greenhouse gas emissions of freight and passenger transport services is therefore appropriate to attain comparable figures for greenhouse gas emissions of transport services and to avoid misleading information on their performance resulting from the possibility to choose between various emissions calculation methods and input data. Such rules should ensure a level playing field between 
EU transport entities and transport entities from third countries, between
 transport modes, segments, and the Union’s national networks. It should also help create incentives to behavioural change among 
public bodies,
 businesses and 
other
 customers to reduce greenhouse emissions from transport services through the uptake and use of comparable and reliable greenhouse emissions data. [Am. 6]













(7)


This Regulation 
should provide a reference framework for the disclosure of greenhouse gas emissions on a voluntary or contractual basis or due to obligations under Union and national law. It
 should make available a reference framework for other emissions reduction measures that may be further undertaken by public authorities and industry, including where establishing greenhouse gas transparency clauses in transport contracts, providing information on greenhouse gas emissions of a travel or delivery option to passengers or customers, or setting climate-related criteria for green procurement procedures. 
In the case of e-commerce and parcel deliveries, it would facilitate compliance with the requirement to provide, along with the current information on estimated delivery date, associated price, and the associated emissions of each option. [Am. 7]













(8)


Despite benefits stemming from the increased transparency on the performance of transport services, mandatory application of this Regulation to all entities offering transport services on the Union market would be disproportionate and lead to excessive costs and burden. Therefore, this Regulation should apply only to those entities that decide or are bound by other relevant legislative and non-legislative regimes, to calculate and disclose information on greenhouse gas emissions of freight or passengers transport services that start or end on the territory of the Union. This consequently includes services, the origin or destination points of which are situated in a third country. 
Indeed, in order to ensure that all relevant transport services are accounted for and guarantee a level playing field between EU transport entities and transport entities from third countries, this Regulation should apply to transport services starting and ending outside the Union territory but stopping in the Union in order to embark or disembark passengers or to load or unload goods. [Am. 8]













(9)


This Regulation should not apply to data intermediaries, such as those offering multimodal digital mobility services, 
as well as digital navigation services and journey route planning services, when they calculate information on greenhouse gas emissions of transport services, including when they combine information on those emissions provided by a concerned entity or other relevant legal or natural person. Data intermediaries
 where they do not directly calculate information on greenhouse gas emissions of transport services but only disclose information on those emissions provided by a concerned entity or other relevant legal or natural person. However, the data intermediaries should be bound by relevant rules related to the communication and transparency of the disclosed greenhouse gas emissions data, to ensure comparability of those data on the market 
and across transport modes
. [Am. 9]















(9a)






Data intermediaries offering multimodal digital mobility services provide consumers with several choices based on travel time, related costs and mode of travel. Those data intermediaries should also be able to provide consumers with the information about the greenhouse gas emissions of a particular journey. Therefore, entities concerned or other relevant legal or natural persons should be obliged to provide that information to data intermediaries. [Am. 10]













(10)


This Regulation should not apply where the calculation and disclosure of greenhouse gas emissions is performed in an aggregated form. This includes situations where mandatory disclosures of environmentally-related information for sustainability reporting and the establishment of environmental accounts for statistical purposes are derived from other Union rules, such as those defined under Corporate Sustainability Reporting Directive (7) and Regulation on European environmental economic accounts (8). Conversely, information obtained on the basis of this Regulation may contribute to developing consolidated emission reports required under other applicable Union law, provided that the respective methodologies and collected data are sufficiently compatible.














(10a)






Any claims made on the basis of output data reported in accordance with this Regulation should be in full compliance with Directive (EU) (.....)/(....) on substantiation and communication of explicit environmental claims (Green Claims Directive) as well as Directive (.....)/(....) 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. [Am. 11]













(11)


A proper method for calculating greenhouse gas emissions of transport services is one of the key aspects for the harmonised Union framework set out by this Regulation. The method should ensure that the emissions calculations performed across a transport chain provide comparable and accurate greenhouse gas emissions data, by following a single set of methodological steps. It should also adequately account for the needs of the transport market, in order to avoid unnecessary complexity, excessive burden and costs, 
particularly for SMEs,
 and be accepted by stakeholders. [Am. 12]













(12)


EN ISO standard 14083:2023, published by the European Committee for Standardisation (9) in April 2023, and transposing ISO standard 14083:2023, was chosen to

should
 be the reference methodology for calculating 
well-to-wheel
 greenhouse gas emissions of transport services under this Regulation. The analysis showed that ISO standard 14083:2023 proved to be the most relevant and proportional in addressing the objectives of this Regulation
, including a quick market uptake and comparability of data
. The quantification of emissions is performed on a well-to-wheel basis, which includes greenhouse gas emissions stemming from energy provision and vehicle use during transport and hub operations. [Am. 13]















(12a)






EN ISO standard 14083:2023 has its limitation, particularly the shortage that it does not consider greenhouse gas emissions from the whole lifecycle of transport services. Therefore, the Commission should assess the possibility of expanding the scope of the reference methodology for calculating greenhouse gas emissions of transport services in the near future to provide for the calculation and reporting of lifecycle greenhouse gas emissions of transport services. The future methodology should take into consideration the uptake of zero emission vehicles and the provisions of Article 14, paragraph 5 of Directive 2003/87/EC. To that end, the Commission should consider existing efforts such as the ISO 14067:2018 and the Product Category Rules on transport services established in the International Environmental Product Declaration System. [Am. 14]















(12b)






The Commission, in cooperation with the European Committee for Standardisation and the national standardisation bodies of the Member States, should ensure the transport sector has access to the ISO standard 14083:2023 or the equivalent European CEN ISO 14083 standard free of charge as regards micro, small and medium-sized Enterprises ('SMEs') as defined in Commission Recommendation 2003/361/EC. The standards should be accessible in their authentic versions as well as in all the official languages of the Union to make this Regulation fully accessible to all those that are subject to it. [Am. 111]















(12c)






Article 2 TEU provides that the European Union is based on the principle of the rule of law, which requires free access to EU law for all natural or legal persons of the European Union, and that individuals must be able to ascertain unequivocally what their rights and obligations are (judgment of 22 February 2022, Stichting Rookpreventie Jeugd and Others, C-160/20, paragraph 41). That free access must in particular enable any person whom legislation seeks to protect to verify, within the limits permitted by law, that the persons to whom the rules laid down by that law are addressed actually comply with those rules. Accordingly, by the effects conferred on it by EU legislation, a harmonised standard may specify the rights conferred on individuals as well as their obligations and those specifications may be necessary for them to verify whether a given product or service actually complies with the requirements of such legislation. [Am. 112]















(12d)






In its judgment of 27 October 2016 in case C-613/14, the Court held that a harmonised standard, adopted on the basis of a directive and the references to which have been published in the Official Journal of the European Union, forms part of EU law owing to its legal effects. In its judgment of 5 March 2024 in case C-588/21 P, the Court found the existence of an overriding public interest, within the meaning of the last clause of Article 4(2) of Regulation No 1049/2001, arising from the principles of the rule of law, transparency, openness and good governance, and justifying the disclosure of specific harmonised standards, since those standards form part of EU law owing to their legal effects. [Am. 113]















(12e)






Full life cycle emissions are generally considered to include the well-to-wheel greenhouse emissions, and emissions of vehicle production, maintenance and disposal, as well as infrastructure as far as relevant, as set out in Commission Recommendation (EU) 2021/2279. For reasons of proportionality and in order to limit administrative complexity and implementation costs, when assessing life cycle emissions for the purposes of this regulation infrastructure should not be included. [Am. 16]













(13)


Attention should be paid not to deviate from the original methodological choices of EN ISO standard 14083:2023, in order to avoid inconsistencies in the calculation of greenhouse emissions of transport services on the market, especially in the context of international transport chains. However, from time to time, it is appropriate to 
periodically
 assess the need of

for
 a possible adjustment of EN ISO 14083:2023 from the perspective of Union policies
, including upcoming legislation
, as well as future amendments to that standard that may be carried out by the European Committee of Standardisation, or another competent body. In case

If
 these assessments show

conclude that there is
 a risk that certain part of the standard may create undue imbalances in calculating greenhouse gas emissions of transport services in specific market segments or lead to discrepancies between that standard and the objectives of this Regulation or other applicable Union law, The Commission, in cooperation with Member States, may consider to request the European Committee for Standardisation to revise the standard accordingly, or to decide for the exclusion of that part of the standard from the scope of this Regulation. 
An amendment to the standard or a component creating a manifest risk of the incompatibility with the objectives of this Regulation and other applicable Union rules, notably with the Union’s long-term climate objective and intermediate targets as laid down in Regulation (EU) 2021/1119, and other Union climate law, should be excluded. [Am. 17]













(14)


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












(15)


Different types of input data, including primary and secondary data, can be used to calculate greenhouse gas emissions of transport services. The use of primary data leads to most reliable and accurate results, and therefore should be prioritised to provide for the gradual uptake of these data

mandatory
 in greenhouse gas emissions calculation processes. However, 
as
 primary data might be unattainable

unachievable
 or prohibitively expensive for certain stakeholders, especially SMEs

small and medium-sized companies, SMEs should be exempt
. Therefore, the use of secondary data should be allowed under clear

the
 conditions 
laid out in this Regulation
. 
Access to in-vehicle data relevant for this purpose should be provided by OEMs to SMEs. [Am. 18]















(15a)






Where a transport service organiser that partially or fully subcontracts the concrete performance of a transport service and decides to integrate the subcontractor’s greenhouse gas emissions data in its overall calculation, it should be able to rely on secondary data in respect of the transport services performed by the subcontractor(s). Flexibility should be granted to use secondary data provided by one or several subcontractors, even if primary data is used for the calculation of greenhouse gas emissions deriving from the transport services performed by other subcontractors or by the transport service organiser’s own fleet. [Am. 19]















(15b)






Member States are able to introduce incentives of an administrative, financial or operational nature to stimulate the use of primary data, and in this respect Member States should notify to the Commission when they put in place such incentives, in order for the Commission to monitor the well-functioning of the internal market and to ensure a level playing field. [Am. 20]













(16)


Regarding secondary data, greenhouse gas emissions of a transport service may be calculated by using default values or modelled data. The use of default values and modelled data should however provide accurate and reliable information on the greenhouse gas emissions of a specific transport service, and therefore those default values should be set and modelled data be developed 
and recurrently updated
 in neutral and objective manner, based on trusted sources and adequate parameters. 
Databases and default values that would lead to the resulting emissions being understated as compared to those stated in primary data reporting are considered to be failing the technical quality checks concerning the accuracy and reliability of information. Those technical quality checks should be repeated regularly. [Am. 21]













(17)


A core EU database of default values for greenhouse gas emission intensity should therefore be established to improve the comparability of greenhouse gas emissions results obtained in the application of this Regulation
. This database should provide enough granularity and reflect the sectorial, national, and regional specificities across the Union, and should include separate tables for each mode of transport, ensuring regular updating and incorporating state-of-the-art technological advances in emission reduction where applicable
. However, given the sectorial, national and regional specificities of those default values across the Union, other relevant databases and datasets operated by third parties should be allowed on the condition that they undergo a technical quality check at Union level. [Am. 22]













(18)


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














(18a)






A location-based approach, on the basis that a set of up-to-date and accurate intensity values is ensured for the different Member States, should be encouraged when quantifying emissions related to the usage of electricity on the basis of up-to-date and accurate emissions intensity values for each Member State. A market-based approach is further desirable, provided that proper traceability is ensured, by means of an accreditable contract with guarantees of origin. The databases established by this Regulation should use figures based on a location-based approach. [Am. 23]













(19)


The development and maintenance of the EU databases of default values for greenhouse gas emission intensity and greenhouse gas emission factors 
established by this Regulation
, as well as the technical quality check of external databases and datasets operated by third parties should be undertaken by a neutral and competent body operating at Union level. Given its remit, the European Environmental Agency is best placed to provide the necessary assistance for the proper implementation of this part of the Regulation. Where relevant, this work may rely on contribution from and be supported by other sectorial EU bodies, in accordance of separate Union law. [Am. 24]













(20)


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












(21)


Regulation (EU) 2015/757 (10) and Directive 2003/87/EC (11) require the collection, calculation and annual reporting of CO2

greenhouse gas
 emissions from ships and aircrafts, respectively. Regulation (EU) 2015/757 and Directive 2003/87/EC may be to certain extent complementary to the provisions set out in this Regulation, especially in terms of producing fuel burnt data as an input for quantifying emissions of transport services. Input data for generating greenhouse gas emissions of transport services may also originate from the implementation of other legislative frameworks, such as Regulation (EU) 2019/1242 (12)
and

,
 Regulation (EU) 2019/631 (13)

and Regulation 2023/2405
 (14). [Am. 25]













(22)


It is appropriate to lay down common metrics to express greenhouse gas emissions output data that underlie the comparability of those data and allow for effective benchmarking of various transport services. Common metrics should also enable clear communication from a data provider and accurate understanding of this communication by a data recipient. 
In this sense, when determining distances, particularly regarding establishing emissions intensity, the Commission should specify the detailed rules regarding the use of the Great Circle Distance (‘GCD’) option within ISO14083. Those rules should not prevent the use of primary data regarding actual distance, such as in the rail sector. [Am. 26]













(23)


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














(23a)






The disclosure of information regarding greenhouse gas emissions prior to the provision of a transport service is crucial to encourage an informed decision-making process by citizens and influences business decisions of entities organising and providing these services on the market. Therefore, information on greenhouse gas emissions related to a specific transport service should be disclosed by concerned entities and data intermediaries, whenever possible, before the provision of the transport service. However, information on greenhouse gas emissions may be revealed after the provision of the transport service, particularly when communications between companies need a more detailed level of information, notably in the context of logistics chains and subcontracting contract relationships. [Am. 27]















(23b)






Data intermediaries should be obliged to incorporate the information visibly on each search result and to include emissions ranking as a default sorting option, whereby the most environmentally friendly option would be displayed first, as well as an easy comparison between different modal choices, including the use of private vehicle as well as bicycle options where appropriate. E-commerce operators should also display the transport service emissions associated to the different parcel delivery options, alongside the currently available estimated date and cost. The output data related to actual emissions of the transport service should be also provided after its completion. [Am. 28]













(24)


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












(25)


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












(26)


External calculation tools that are provided on the market for the broader commercial and non-commercial use can facilitate the accounting of greenhouse gas emissions of transport services, thus supporting its uptake by the wider groups of stakeholders. The use of these tools should be certified to guarantee that they conform to the requirements of this Regulation, especially as regards the use of the common reference methodology and an appropriate set of input data. 
The certification should specify whether the calculation tool supports calculations based on primary data. [Am. 29]















(26a)






In order to create a common and easily comparable procedure, as well as to reduce the administrative and financial burden on entities wishing to calculate their emissions, in particular SMEs, the Commission should develop a free of charge public calculation tool that guarantees accessibility of output data and that is easy-to-use and easily accessible online. This calculation tool should be accompanied by step-by-step guidance documents. The Commission should ensure that this tool helps raise awareness and incentivises the use of primary data for the calculation of greenhouse gas emissions. [Am. 30]













(27)


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

specify the share of primary data used, in order
 to incentivise the collection and use of primary data by any entity concerned by the rules set out by this Regulation. [Am. 31]













(28)


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














(28a)






Greenhouse gas emissions accounting based on primary data could reveal the amount of fuel or energy consumed that is related to the assignments of specific customers, and therefore emissions can be reversely converted into the cost of operation. Especially in the freight transport sector, this negatively affects the negotiating power of SMEs. Therefore, large enterprises should not be allowed to request greenhouse gas emissions based on primary data from value chain partners, in particular from SMEs. [Am. 32]













(29)


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














(29a)






To ensure the proper uptake and implementation of this Regulation, Member States should contribute to its enforcement, including by establishing a system of penalties. The financial penalties should be proportionate and dissuasive, and take into account any recurrence of the failure to comply with calculation and information requirements or of the provision of misleading information by concerned entities. The minimum or maximum amounts established should by no means generate any incentive to non-compliance. [Am. 33]













(30)


In order to allow for the efficient functioning of this Regulation, the power to adopt acts in accordance with Article 290 of the Treaty on the Functioning of the European Union should be delegated to the Commission in respect of assessing and excluding certain elements of the reference methodology; submitting requests to the European Committee for Standardisation, establishing rules to conduct the technical quality check of external databases of default values, adapting metrics for output greenhouse gas emissions data and establishing further methods and criteria of accreditation of conformity assessment bodies. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level, and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making (15). In particular, to ensure equal participation in the preparation of delegated acts, the European Parliament and the Council receive all documents at the same time as Member States' experts, and their experts systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts.












(31)


In order to ensure uniform conditions for the implementation of this Regulation, implementing powers concerning the certification of calculation tools and the verification of the greenhouse gas emissions data, should be conferred on the Commission. Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council (16).












(32)


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












(33)


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





HAVE ADOPTED THIS REGULATION


CHAPTER 1


GENERAL PROVISIONS


Article 1

Subject matter

This Regulation establishes rules for the accounting 
and the disclosure
 of the greenhouse gas emissions of transport services that start or end on the Union territory. [Am. 34]



Article 2

Scope

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









(a)






entities providing or organising freight and passenger transport services in the Union that calculate greenhouse gas emissions of a transport service starting or ending on the Union territory, and disclose disaggregated information on those emissions to any third party;














(b)






data intermediaries that calculate information on greenhouse gas emissions of transport services and not only disclose information on those emissions provided by a concerned entity or other relevant legal or natural person. [Am. 35]







Article 3

Definitions

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






(1)


‘greenhouse gas’ means gaseous constituent of the atmosphere, both natural and anthropogenic, that absorbs and emits radiation at specific wavelengths within the spectrum of infrared radiation emitted by the Earth's surface, the atmosphere and clouds 
as set out in the latest Intergovernmental Panel on Climate Change (IPCC) Assessment Report
; [Am. 36]











(2)


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










(3)


‘carbon dioxide equivalent (CO2e)’ means unit for comparing the radiative forcing of a greenhouse gas to that of carbon dioxide;










(4)


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










(5)


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










(6)


‘transport operation’ means operation of a vehicle in order to transport passengers and/or freight;










(7)


‘hub operation’ means operation in order to transfer freight or passengers through a hub;










(8)


‘vehicle’ means a means of transporting passengers and/or goods in all transport modes;










(9)


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










(10)


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










(11)


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










(12)


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










(13)


‘data intermediary’ means a legal or natural person collecting
, calculating or

and disclosing information on greenhouse gas emissions of a transport service on the basis of separate legal, contractual or other relevant arrangements; [Am. 37]











(14)


‘greenhouse gas activity’ means activity that results in a greenhouse gas emission;










(15)


‘greenhouse gas activity data’ means quantitative measure of a greenhouse gas activity;










(16)


‘greenhouse gas emission intensity’ means coefficient relating specified greenhouse gas activity data with the greenhouse gas emission;










(17)


‘greenhouse gas emission factor’
means a
 coefficient relating 
the specified
 greenhouse gas activity with

data to
 the greenhouse gas emission; [Am. 38]











(18)


‘well-to-wheel greenhouse emissions’ means emissions representing the greenhouse gas impact stemming from both vehicle use and vehicle energy provision
, which is a subset of full life cycle emissions; [Am. 39]











(19)


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












(19a)







                                 ‘full life cycle emissions’ means the emissions representing the sum of the corresponding share of emissions related to the construction of infrastructure used by the vehicle, the emissions related to production, maintenance and end of life of the vehicle and the well-to-wheel emissions; [Am. 40]











(20)


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










(21)


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










(22)


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










(23)


‘default value’ means secondary data value drawn from a published source, which

and verified by a conformity assessment body that
 is taken as default in case of lack of primary
,
 or modelled data; [Am. 41]











(24)


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










(25)


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










(26)


‘metrics’ means a measure of quantitative assessment;










(27)


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










(28)


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










(29)


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










(30)


‘conformity assessment body’ means a conformity assessment body as defined in Article 2, point (13), of Regulation (EC) No 765/2008 (17);












(30a)







                                 ‘transport service organiser’ means an entity that provides transport services within which the operation of some transport chain elements are subcontracted to one or more entities that operate them; [Am. 42]













(30b)







                                 ‘transport subcontractor’ means an entity providing transport operations for one or more transport chains elements on behalf of a transport service organiser, under contractual arrangements. [Am. 43]







CHAPTER II


METHODOLOGY


Article 4

Method for calculating greenhouse gas emissions of transport services


1.   The 
well-to-wheel
 greenhouse gas emissions of transport services shall be calculated on the basis of the methodology defined in EN ISO 14083:2023 standard, in its up-to-date version, and the rules set out in Chapter III of this Regulation. [Am. 44]





1a.
   
By... [the date of entry into force of this Regulation], the Commission shall make access to EN ISO 14083:2023 standard free of charge, via an easily accessible website. [Am. 45]



2.   
No later than 36 months after the date of application of this Regulation,
 the Commission shall assess the need for an adjustment of any component of the standard referred to in paragraph 1, not later than 36 months after the date of application of this

in particular in order to ensure its consistency with the Union’s long-term climate objective and intermediate climate targets as laid down in
 Regulation 
(EU) 2021/1119 and other Union climate and energy law
. [Am. 46]





2a.
   
By... [24 months from the date of entry into force of this Regulation], the Commission shall present a report to the European Parliament and the Council setting out a common Union methodology to calculate the life-cycle greenhouse gas emissions of all transport modes, in particular emissions stemming from manufacturing, maintenance and disposal of vehicles. It shall duly take into account any methodologies for life-cycle emissions developed in accordance with Regulation (EU) 2019/631, Regulation (EU) 2023/1542 and Regulation (EU) 2019/1242. The report shall assess the best approach to implement the common Union life-cycle methodology for the purpose of this Regulation and shall, as appropriate, be accompanied immediately by a legislative proposal to amend this Regulation. [Am. 47]





2b.
   
As part of the assessment referred to in paragraph 2, the Commission shall asses the feasibility and economic, environmental, health and social impacts of the inclusion of accounting of air pollution caused by transport services that start or end on the Union territory to the scope of this Regulation. [Am. 48]



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


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


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


6.   The Commission is empowered to adopt implementing

delegated
 acts in accordance with Article 17

16
 to supplement this Regulation with a view to clarify the reference methodology referred to in paragraph 1, to ensure its uniform implementation on the market as regards the approach for determining appropriate emission-relevant parameters for calculating greenhouse gas emissions before a service is provided, and, where applicable, other technical parameters related to the allocation of emissions or aggregation of data elements that are not explicitly explained in that methodology. [Am. 49]




CHAPTER III


INPUT DATA AND SOURCES


Article 5

Use of primary and secondary data


1.   Entities referred to in Article 2
, shall use primary data to calculate the greenhouse gas emissions of a transport service which they provide, with the exception of services provided by micro, small and medium-sized enterprises as defined in Commission Recommendation 2003/361/EC. SMEs
 shall prioritise the use of primary data for calculating greenhouse gas emissions of a transport service. [Am. 50]





1a.
   
When SMEs operate as transport subcontractors, they shall be able to rely on secondary data, even if the transport organiser is using primary data for calculating the greenhouse gas emissions deriving from a transport service performed by other transport subcontractors or its own fleet. [Am. 51]





1b.
   
Member States may introduce administrative, financial or operational incentives to stimulate the use of primary data and should notify to the Commission their nature and timeframe. [Am. 52]



2.   The use of secondary data for calculating greenhouse gas emissions of a transport service shall be allowed 
for SMEs
 under the following conditions: [Am. 53]







(a)


default values for greenhouse gas emission intensity are derived from:






(i)


a core EU database of default values for greenhouse gas emission intensity, referred to in Article 6, paragraph 1;










(ii)


databases and datasets of default values for greenhouse gas emission intensity operated by third parties, in accordance with Article 7.














(b)


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










(c)


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








2a.
   
By... [12 months from the date of entry into force of this Regulation], the Commission shall adopt delegated acts in accordance with Article 16 to supplement this Regulation by laying down detailed rules of applying cut-off criteria and deviations from the greater circle distance (‘GCD’). [Am. 54]





2b.
   
Original Equipment Manufacturers (‘OEMs’) shall grant adequate access to relevant in-vehicle data to SMEs, to the extent that is necessary for the purpose of compliance with this Regulation, and as long as it is relevant for the purpose of facilitating their accurate data collection and subsequent calculations. [Am. 55]




Article 6

Core EU database of default values for greenhouse gas emission intensity


1.   The Commission with the assistance of the European Environmental Agency, 
taking into account the expertise of relevant stakeholders and other sectoral EU bodies,
 shall establish 
within 18 months after the entry into force of this Regulation,
 a core EU database of default emission intensity values referred to in Article 5 (2), point (a)(i) 
that is available free of charge
. [Am. 56]





1a.
   
When establishing the core EU database of default emission intensity values referred to in Article 5 (2), point (a)(i), the Commission and the European Environmental Agency shall produce a separate table for each mode of transport. [Am. 57]





1b.
   
                     
When developing the default greenhouse gas emission intensity values, the Commission shall:










(a)






apply the location-based approach for which the standard referred to in Article 4 provides (‘the location based approach’);














(b)






take into account the greenhouse gas emissions factors that have been determined in accordance with Directive (EU) 2018/2001. [Am. 58]









1c.
   
When greenhouse gas emissions from electricity consumed by transport can be quantified by using the location-based approach and the market-based approach under EN ISO 14083:2023 the market-based electricity mix shall be reported, provided the conditions set within Annex J of the mentioned standard are fulfilled. [Am. 59]





1d.
   
Until the core EU database is established, entities may refer to other national databases, which are deemed to have been verified, pursuant to Article 13(8) or which have been verified under other existing Union law provided that such data is available at the same aggregation level as the one required by this Regulation. [Am. 60]



2.   The Commission shall ensure
, at least annually,
 the maintenance, update and

,
 continuous development
, and an appropriate level of security
 of the database referred to in paragraph 1, taking into account for the evolution of the technological state-of-the-art in the transport sector and of new methodological approaches for calculating greenhouse gas emissions. 
Any updates to the default values shall be notified to the public without delay. Following such an update, concerned entities shall use the latest available data to calculate and disclose their greenhouse gas emissions information. [Am. 61]





2a.
   
The Commission, with the assistance of the European Environmental Agency, and taking into account the expertise of relevant stakeholders, shall ensure that technical quality checks of default values for greenhouse gas emission intensity are conducted, similarly to those applicable to databases or datasets operated by third parties. [Am. 62]



3.   Access to the database referred to in paragraph 1, to consult or use default emission intensity values shall be 
easily accessible,
 open to the public
,
 and free of charge. [Am. 63]




Article 7

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


1.   
A database or dataset referred to in Article 5 (2), point (a)(ii) may only be used to derive secondary data as long as it provides more granular or sector related data than the ones included in the core EU database referred to in Article 6.
 A developer of a database or dataset referred to in Article 5 (2), point (a)(ii) shall submit an application to the Commission for a technical quality check of default values for greenhouse gas emission intensity included in that database or dataset. The Commission, with the assistance of the European Environmental Agency, shall conduct the technical quality check in accordance with the requirements set out in Articles 4 to 8 of this Regulation. 
The technical quality check shall be conducted within 12 months from the official receipt of the application. [Am. 64]





1a.
   
The technical quality check of databases and datasets of default values for greenhouse emission intensity referred in paragraph 1 shall include a comparison between emissions as reported by using primary data, and emissions as they would be reported using the database or default values, for equivalent representative use cases. Databases and default values that would lead to the resulting emissions being understated as compared to those stated in primary data reporting shall receive a negative assessment from the technical quality check. [Am. 65]





1b.
   
The technical quality check shall also ensure that databases and datasets operated by third parties comply with the rules detailed in the delegated act referred to in paragraph 2a of Article 5. [Am. 66]



2.   Only databases and datasets of default emission intensity values that have been positively assessed in that technical quality check referred to paragraph 1 shall be used for the purpose of using secondary data in accordance with Article 5 (2), point (a)(ii). 
The Commission shall publish and maintain an up-to-date list of the databases of default values for greenhouse gas emission intensity operated by third parties that have been positively assessed. The up-to-date list shall be publicly available on a dedicated website. [Am. 67]



3.   The technical quality check is required as from 24

12
 months after the date of the application of this Regulation

mentioned in paragraph 1
, at the latest. A record of positive assessment of that quality check shall be valid for two years. [Am. 68]



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




4a.
   
Access to the database referred to in paragraph 1, to consult or use default emission intensity values shall be open to the public and free of charge for SMEs. [Am. 69]




Article 8

Central EU database of default greenhouse gas emission factors


1.   
By... [12 months from the date of entry into force of this Regulation],
 the Commission, with the assistance of the European Environmental Agency
, and taking into account the expertise of relevant stakeholders and other sectoral EU bodies
, shall establish a central EU database of default greenhouse gas emission factors referred to in Article 5(2), point (b). [Am. 70]





1a.
   
                     
When developing the default greenhouse gas emission factors, the Commission shall:










(a)






apply the location-based approach for which the standard referred to in Article 4 provides (‘the location based approach’);














(b)






take into account the greenhouse gas emissions factors that have been determined in accordance with Directive (EU) 2018/2001. [Am. 71]









1b.
   
When greenhouse gas emissions from electricity consumed by transport can be quantified by using the location-based approach and the market-based approach under EN ISO 14083:2023 the market-based electricity mix shall be reported, provided the conditions set out in Annex J of the mentioned standard are fulfilled. [Am. 72]





1c.
   
Until the central EU database is established, entities may refer to other national databases, which are deemed to have been verified, pursuant to Article 13(8) or which have been verified under other existing Union law provided that such data is available at the same aggregation level as the one required by this Regulation. [Am. 73]



2.   The Commission, with the assistance of the European Environmental Agency, shall ensure
, at least annually,

the maintenance, update
,
 and continuous development
, and an appropriate level of security,
 of the database referred to in paragraph 1, taking into account the evolution of the technological state-of-the-art in the transport sector and of new methodological approaches for calculating greenhouse gas emissions. 
Any updates to the default values shall be notified to the public without delay. Following such an update, concerned entities shall use the latest available data to calculate and disclose their greenhouse gas emissions information. [Am. 74]



3.   Access to the database referred to in paragraph 1, to consult or use default greenhouse gas emission factors for the transport energy carriers shall be 
easily accessible,
 open to the public
,
 and free of charge. [Am. 75]





Article 8a




Governance support for small and medium enterprises






1.
   
By... [12 months from the date of entry into force of this Regulation], the Commission shall have developed a simplified calculation tool for SMEs that is publicly accessible, user-friendly and free of charge, in accordance with Article 11. It shall be accompanied by step-by-step guidance documents, clearly explaining how that calculation tool functions.






2.
   
The Commission shall monitor the risk that the data disclosed by SMEs acting as subcontractors, under this Regulation, could be used by transport service organisers for unfair market practices. By.. [2 years from the date of entry into force of this Regulation], the Commission shall present a report to the European Parliament and the Council. That report shall be accompanied, if appropriate, by a legislative proposal to provide measures to protect the confidentiality of commercially sensitive data. [Am. 76]




CHAPTER IV


OUTPUT DATA AND TRANSPARENCY


Article 9

Establishing output data on greenhouse gas emissions of a transport service


1.   Output data shall be established using the reference methodology and input data in accordance with Articles 4 to 8 of this Regulation.


2.   The output data may be established with using calculation tools. External calculation tools shall comply with the requirements laid down in Article 11.


3.   The output data as a minimum shall consist 
of the
 total mass of carbon dioxide equivalent (CO2e) per transport service, and, in relation to a type of transport service concerned, at least one of the following data metrics: [Am. 77]







(a)


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










(b)


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










(c)


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










(d)


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






4.   The Commission shall be empowered to adopt delegated acts in accordance with Article 16 to complement the list of metrics for output data referred to in paragraph 3.



Article 10

Communication and transparency


1.   Concerned entities shall disclose output data in a clear and unambiguous manner 
whenever possible before the provision of a transport service or the conclusion of the contract
. When concerned entities disclose output data, in the communication accompanying this disclosure they shall include the following statement ‘Well-to-wheel greenhouse gas emissions calculated in accordance with 
EU
 Regulation [reference to this Regulation] of the European Parliament and the Council’, at least in one of the official languages of the EU, and where possible, in an official language of a Member State on the territory of which the service is performed. [Am. 78]





1a.
   
                     
Concerned entities may choose to display visibly the following information:










(a)






whether their data is subject to the annual verification;














(b)






whether they have used primary data in which case the variables derived from primary data shall be provided;














(c)






whether they have used the EU calculation tool established by paragraph 2a of article 9. [Am. 79]







2.   Where output data are obtained and disclosed by a data intermediary
, in particular digital navigation and journey route planning services,
 on the basis of separate arrangements, the rules laid down in paragraph 1 and Article 9(3) shall apply. When disclosing output data, the data intermediary shall include a reference to the source of these data. [Am. 80]





2a.
   
Information on greenhouse gas emissions of a transport service shall be provided to digital data intermediaries by a concerned entity or other relevant legal or natural person. Output data disclosed by those digital data intermediaries shall incorporate the information visibly on each search result and include emissions ranking as a default sorting option, whereby the most environmentally friendly option would be displayed first, as well as an easy comparison between different modal choices, including the use of private vehicles, as well as bicycle options, where appropriate. [Am. 81]



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


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






(a)


it shall serve as a basis for the verification assessment in accordance with Articles 12 and 13;










(b)


it shall be made available upon request of a competent authority
, in accordance with the rules set out in the delegated act referred to in Article 13(9)
, or another third party insofar separate legal or contractual arrangements apply; [Am. 82]











(c)


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










(d)


where the output data are established through the use of an external calculation tool referred to in Article 9(2), it shall include a reference to that calculation tool.






5.   The output data and evidence referred to in paragraph 5

4
 shall be established in a clear and unambiguous manner, at least in one of the official languages of the Union. Where possible, They shall be made 
in a harmonised and simple form,
 available in the form of a weblink, QR code or equivalent
, enabling interoperability of output data and evidence across different providers of transport services
. [Am. 83]



6.   Personal data shall be processed in accordance with Regulation (EU) 2016/679 of the European Parliament and of the Council (18).


7.   Any recipient of output data and of evidence referred to in paragraph 5

4
, shall take measures to ensure the confidentiality of relevant commercial data that are processed and communicated in accordance with this Regulation, and ensure that such data may be accessed, processed and disclosed only when authorised. [Am. 84]




CHAPTER V


COMPLEMENTARY MEASURES


Article 11

Certification of calculation tools


1.   External calculation tools referred to in Article 9, paragraph 2 shall be certified by a conformity assessment body referred to in Article 14.


2.   Calculation tool developer shall submit an application to a conformity assessment body that shall assess the compliance of the calculation tool with the requirements laid down in Articles 4 to 9. In the case of a positive assessment, the conformity assessment body shall issue a certificate of conformity of the calculation tool to this Regulation 
specifying whether the tool supports calculations based on primary data
. In the case of a negative assessment, the conformity assessment body shall provide the reasons for the negative assessment to the applicant. [Am. 85]





2a.
   
Calculation tools that are used internally by an entity to calculate greenhouse gas emissions of a transport service within the scope of this Regulation shall also be aligned with the requirements set out by the reference methodology referred to in Article 4(1). [Am. 86]



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


4.   The certificate shall be valid for two years.


5.   The Commission shall publish on its official website a

an easily accessible
 list of all calculation tools that are certified in accordance with paragraph 1 and paragraph 2
, as well as link to the websites referred in paragraph 3
. [Am. 87]



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



CHAPTER VI


VERIFICATION OF GHREENHOUSE GAS EMISSION DATA AND CALCULATION PROCESSES


Article 12

Scope of the verification


1.   Output data referred to in Article 9 shall be subject to verification of its conformity with the requirements laid down in Articles 4 to 9 of this Regulation. 
Verification shall be carried out at least annually in accordance with the delegated acts referred to in Article 13(9). Verification may also be requested by the conformity assessment body, another concerned entity or its customers. [Am. 88]



2.   The 
annual
 verification requirements referred to in paragraph 1 shall apply to concerned entities referred to 
in
 Article 2, with the exception of micro, small and medium-sized enterprises referred to in Commission Recommendation 2003/361/EC (19). The micro, small and medium-sized enterprises may undergo the verification upon their request. [Am. 89]




Article 13

Verification activities and process


1.   The conformity assessment body referred to in Article 14 shall verify the reliability, credibility, adherence and accuracy of the output data disclosed by a concerned entity. 
Verification shall be carried out at least annually, and in accordance with the detailed rules set out in the delegated acts referred to in Article 13(9). [Am. 90]



2.   The verification shall be performed in accordance with the requirements laid down in Articles 4 to 9, and based on evidence referred to in Article 10(5). This verification shall address:






(a)


the calculation methodology used;










(b)


the source(s) of the input data used for the calculation
, and the share of primary data used
; [Am. 91]











(c)


the correctness of the calculation performed;










(d)


the metrics applied.








2a.
   
Data intermediaries shall be verified on the basis of whether their algorithms properly incorporate and enable the display of faithfully sorted information according to emissions including it as a default option, as well as the different data quality-related filters or highlights, as referred to in Article 10(2a). [Am. 92]



3.   Where external calculation tools are used, the conformity assessment body takes into account their respective certificate of conformity referred to in Article 11.




3a.
   
Where the entity uses its own calculation tools for the output data referred to in the first sentence of Article 9(1), the conformity assessment body shall assess their compliance with the requirements of the reference methodology referred to in Article 4(1)). [Am. 93]



4.   Where the verification assessment identifies incorrect calculations or non-compliance with Articles 4 to 9 of this Regulation, the conformity assessment body shall inform the entity concerned thereof in a timely manner

without delay
. That entity shall then correct the calculation or remedy non-conformities so as to enable the verification process to be completed. [Am. 94]





4a.
   
If the entity, following at least two notifications by the conformity assessment body, refuses to correct the calculations or remedy non-conformities with regard to Article 4 to 9 of this Regulation, the competent authority shall at the request of the conformity assessment body initiate a penalty procedure in accordance with the detailed rules set out in the delegated act referred to in paragraph 9. The penalties provided for shall be effective, proportionate and dissuasive and may take into account, among other aspects the economic benefits generated or expected to be generated by the concerned entity from the non-compliance, where applicable. [Am. 95]



5.   The entity concerned shall provide
, within 30 days,
 the conformity assessment body with any additional information that enables it to carry out the verification procedures. The conformity assessment body may conduct checks during the verification process
, in accordance with the detailed rules set out in the delegated act referred to in paragraph (9),
 to determine the reliability of data and calculations. [Am. 96]



6.   Upon completion of the verification, the conformity assessment body shall draw up, where appropriate, a proof of compliance confirming that the output data comply with the respective requirements set out in this Regulation 
and specifying whether the entity uses primary data
. [Am. 97]



7.   The conformity assessment body concerned shall draw up and maintain an up-to-date list of the entities that have undergone the 
annual
 verification pursuant to paragraphs 1 to 6. By 31 March each year, the conformity assessment body shall notify that list to the Commission. [Am. 98]



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


9.   The Commission shall adopt implementing

delegated
 acts in accordance with Article 17

16
 laying down detailed rules on the verification of the output data and

date,
 the related proof of compliance 
and penalty procedures
. Those rules shall include provisions related to the evidence referred to in Article 10(5), and the communication rights associated with the use of primary data referred to in Article 10(4). [Am. 99]




CHAPTER VII


ACCREDITATION


Article 14

Conformity Assessment Bodies


1.   Conformity assessment bodies shall be accredited to perform verification or certification activities referred to in Articles 11, 12 and 13.


2.   The conformity assessment body shall be independent from an

any
 entity applying for the verification or certification activities referred to in Articles 11, 12 and 13. [Am. 100]



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


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


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


6.   The personnel of a conformity assessment body shall observe professional secrecy with regard to all information obtained in carrying out the verification and certification tasks.


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



Article 15

Accreditation procedures


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


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


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


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



CHAPTER VIII


DELEGATED AND IMPLEMENTING POWERS


Article 16

Exercise of the delegation


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


2.   The power to adopt delegated acts as referred to in Article 4(4), Article 4(5), Article 
4(6), Article 5(2a), Article 9(4), Article 13(9)

9(4) and Article 15(4) shall be conferred on the Commission for an undetermined period of time from [OP: Please insert a date: entry into force of this Regulation]. [Am. 101]



3.   The delegation of power referred to in Article 4(4), Article 4(5), Article 
4(6), Article 5(2a), Article 9(4), Article 13(9)

9(4) and Article 15(4) may be revoked at any time by the European Parliament or by the Council. A decision to revoke shall put an end to the delegation of the power specified in that decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force. [Am. 102]



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


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


6.   A delegated act adopted pursuant to Article 4(4), Article 4(5), Article 
4(6), Article 5(2a), Article 9(4), Article 13(9)

9(4) and Article 15(4) shall enter into force only if no objection has been expressed either by the European Parliament or by the Council within a period of [two months] of notification of that act to the European Parliament and the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by two months at the initiative of the European Parliament or of the Council. [Am. 103]




Article 17

Committee procedure


1.   The Commission shall be assisted a committee within the meaning of Regulation (EU) No 182/2011.


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



CHAPTER IX


FINAL PROVISIONS


Article 18

Report and review

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

36 months
 after the Regulation is applicable].


The report referred to in paragraph 1 shall include:










(a)






an assessment of the impacts for concerned entities regarding the bureaucratic burden created by the implementation of this Regulation;














(b)






an assessment of the impacts of the implementation and application of this Regulation in light of the subcontracted operations;














(c)






an assessment of the impact with respect to the national administrative, financial or operational incentives introduced by Member States as set out in Article 5, paragraph 1 b;














(d)






an assessment of the impacts of a mandatory requirement to quantify and disclose greenhouse gas emissions, in accordance with the rules of this Regulation applicable to all entities organising and providing transport services. [Am. 104]







Article 19

Entry into force and application


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


2.   It shall apply from [OP: Please insert a date: 42

24
 months after the entry into force of this Regulation]. [Am. 105]



3.   However, Article 4(4), Article 4(5) and Article 4 (6), Article 
6(1), Article 7(4), Article 8(1)

7(4), Article 9(4), Article 11(6), Article 13(9) and Article 15(4) shall apply from the date of entry into force of this Regulation. [Am. 106]





This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at …,


For the European Parliament


The President




For the Council


The President






(1)  [OJ C,, p.]

(2)  [OJ C,, p.]

(3)  
            Communication from the Commission to the European Parliament, the European Council, the European Economic And Social Committee and the Committee of the Regions; The European Green Deal; COM(2019) 640 final


(4)  WHITE PAPER Roadmap to a Single European Transport Area – Towards a competitive and resource efficient transport system; COM/2011/0144 final

(5)  
            Communication from the Commission to the European Parliament, the European Council, the European Economic And Social Committee and the Committee of the Regions; Sustainable and Smart Mobility Strategy – putting European transport on track for the future; COM(2020) 789 final


(6)  
            
Regulation (EU) 2021/1119 of the European Parliament and of the Council of 30 June 2021 establishing the framework for achieving climate neutrality and amending Regulations (EC) No 401/2009 and (EU) 2018/1999 (‘European Climate Law’) (OJ L 243, 9.7.2021, p. 1).



(7)  Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting (OJ L 322, 16.12.2022, p. 15–80)

(8)  Regulation (EU) No 691/2011 of the European Parliament and of the Council of 6 July 2011 on European environmental economic accounts (OJ L 192, 22.7.2011, p. 1–16)

(9)  
            https://www.cencenelec.eu


(10)  Regulation (EU) 2015/757 of the European Parliament and of the Council of 29 April 2015 on the monitoring, reporting and verification of carbon dioxide emissions from maritime transport, and amending Directive 2009/16/EC (OJ L 123, 19.5.2015, p. 55–76)

(11)  Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for greenhouse gas emission allowance trading within the Community and amending Council Directive 96/61/EC (OJ L 275, 25.10.2003, p. 32–46)

(12)  Regulation (EU) 2019/1242 of the European Parliament and of the Council of 20 June 2019 setting CO2 emission performance standards for new heavy-duty vehicles and amending Regulations (EC) No 595/2009 and (EU) 2018/956 of the European Parliament and of the Council and Council Directive 96/53/EC (OJ L 198, 25.7.2019)

(13)  Regulation (EU) 2019/631 of the European Parliament and of the Council of 17 April 2019 setting CO2 emission performance standards for new passenger cars and for new light commercial vehicles, and repealing Regulations (EC) No 443/2009 and (EU) No 510/2011 (recast) (Text with EEA relevance.) (OJ L 111, 25.4.2019, p. 13–53)

(14)  
            
Regulation (EU) 2023/2405 of the European Parliament and of the Council of 18 October 2023 on ensuring a level playing field for sustainable air transport (ReFuelEU Aviation) (OJ L, 2023/2405, 31.10.2023, ELI: http://data.europa.eu/eli/reg/2023/2405/oj)



(15)  Interinstitutional Agreement between the European Parliament, the Council of the European Union and the European Commission on Better Law-Making (OJ L 123, 12.5.2016, p. 1)

(16)  Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by the Member States of the Commission's exercise of implementing powers (OJ L 55, 28.2.2011, p. 13).

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

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

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



ELI: http://data.europa.eu/eli/C/2025/1313/oj
ISSN 1977-091X (electronic edition)