Annexes to COM(2023)441 - Accounting of greenhouse gas emissions of transport services

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This page contains a limited version of this dossier in the EU Monitor.

dossier COM(2023)441 - Accounting of greenhouse gas emissions of transport services.
document COM(2023)441 EN
date July 11, 2023
agreements with EEA. The role of EEA will be as follows:

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

Establishment of a database of the greenhouse gas emission factors;

Quality check of third party emission intensity factor databases.

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

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

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

Expected generated Union added value (ex-post):

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

1.5.3. Lessons learned from similar experiences in the past

CountEmissins EU is a new inititative building on various efforts by both the European Commission and industry towards a harmonised methodological framework. Between 2011 and 2019, two consecutive EU-funded projects, the FP7 - Carbon Footprint of Freight Transport (COFRET) and H2020 – Logistics Emissions Accounting & Reduction Network (LEARN) , addressed the calculation, reporting and verification of greenhouse gas emissions from transport services, with the aim to develop a global method. These efforts initiated a coordinated action towards establishing a comprehensive and tailor-made standard at the level of International Organization for Standardization (ISO). This new standard, referred to as ISO 14083 was published by ISO in March 2023 and as equivalent European standard EN ISO 14083:2023 by CEN. It builds inter alia on the European Standard EN 16258:2012 and greenhouse gas Protocol.

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

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

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

1.5.4. Compatibility with the Multiannual Financial Framework and possible synergies with other appropriate instruments

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

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

The proposal is compatible with the Multiannual Financial Framework. The tasks allocated to EEA will require a contribution agreement covering the initial implementation period of the Regulation until 2027, and subsequent long-term resource allocation to maintain and update the default values databases, and organise the quality check for third party database providers.

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

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

1.6. Duration and financial impact of the proposal/initiative

limited duration

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

-  Financial impact from YYYY to YYYY for commitment appropriations and from YYYY to YYYY for payment appropriations.

-  unlimited duration

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

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

1.7. Method(s) of budget implementation planned68

Direct management by the Commission

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

-  by the executive agencies

Shared management with the Member States

Indirect management by entrusting budget implementation tasks to:

-  third countries or the bodies they have designated;

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

-  the EIB and the European Investment Fund;

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

-  public law bodies;

-  bodies governed by private law with a public service mission to the extent that they are provided with adequate financial guarantees;

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

-  bodies or persons entrusted with the implementation of specific actions in the CFSP pursuant to Title V of the TEU, and identified in the relevant basic act.

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

Comments

N/A

2. MANAGEMENT MEASURES

2.1. Monitoring and reporting rules

Specify frequency and conditions.

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

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

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

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

2.2. Management and control system(s)

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

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

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

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

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

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

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

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

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

2.3. Measures to prevent fraud and irregularities

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

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

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

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

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

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

3. ESTIMATED FINANCIAL IMPACT OF THE PROPOSAL/INITIATIVE

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

- Existing budget lines

In order of multiannual financial framework headings and budget lines.

Heading of multiannual financial frameworkBudget lineType of
expenditure
Contribution
Number

Diff./Non-diff.69from EFTA countries70from candidate countries and potential candidates71fromother third countriesother assigned revenue
102 20 04 01

Diff.NONONONO

- New budget lines requested

In order of multiannual financial framework headings and budget lines.

Heading of multiannual financial frameworkBudget lineType of
expenditure
Contribution
Number

Diff./Non-diff.from EFTA countriesfrom candidate countries and potential candidatesfrom other third countriesother assigned revenue
[XX.YY.YY.YY]

YES/NOYES/NOYES/NOYES/NO

3.2. Estimated financial impact of the proposal on appropriations

3.2.1. Summary of estimated impact on operational appropriations

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

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

EUR million (to three decimal places)

Heading of multiannual financial
framework
1Single Market, Innovation and Digital

DG MOVEYear
2025
Year
2026
Year
2027
TOTAL
 Operational appropriations
Budget line 02 20 04 01Commitments(1a)0.6000.600
Payments(2a)0.2000.2000.2000.600
Appropriations of an administrative nature financed from the envelope of specific programmes72

Budget line(3)
TOTAL appropriations
for DG MOVE
Commitments=1a+1b +30.6000.600
Payments=2a+2b

+3
0.2000.20050.2000.600

The need for additional resources from 2028 to 2050 for EEA, estimated as 1 FTE (available throughout the indicated period) and EUR 6.3 million (covering costs throughout the indicated period), will be considered in the context of the ongoing assessment of resources of EEA, and will be covered by the EU subsidy to the Agency (through a compensatory reduction, if relevant, of programmed spending under the LIFE or other applicable budget lines for the financing of the EEA), without prejudice to the future MFF Agreement.

 TOTAL operational appropriationsCommitments(4)0.6000.600
Payments(5)0.2000.2000.2000.600
 TOTAL appropriations of an administrative nature financed from the envelope for specific programmes(6)
TOTAL appropriations
under HEADING 1
of the multiannual financial framework
Commitments=4+ 60.6000.600
Payments=5+ 60.2000.2000.2000.600

If more than one operational heading is affected by the proposal / initiative, repeat the section above:
 TOTAL operational appropriations (all operational headings)Commitments(4)
Payments(5)
TOTAL appropriations of an administrative nature financed from the envelope for specific programmes (all operational headings)
(6)
TOTAL appropriations
under HEADINGS 1 to 6
of the multiannual financial framework
(Reference amount)
Commitments=4+ 6
Payments=5+ 6

Heading of multiannual financial
framework
7‘Administrative expenditure’

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

EUR million (to three decimal places)

Year
N
Year
N+1
Year
N+2
Year
N+3
Enter as many years as necessary to show the duration of the impact (see point 1.6)TOTAL
DG MOVE
 Human resources
 Other administrative expenditure
TOTAL DG <…….>Appropriations

TOTAL appropriations
under HEADING 7
of the multiannual financial framework
(Total commitments = Total payments)

EUR million (to three decimal places)

Year
2025
Year
2026
Year
2027
TOTAL
TOTAL appropriations
under HEADINGS 1 to 7
of the multiannual financial framework
Commitments0.6000.600
Payments0.2000.2000.2000.600

The need for additional resources from 2028 to 2050 for EEA, estimated as 1 FTE (available throughout the indicated period) and EUR 6.3 million (covering costs throughout the indicated period), will be considered in the context of the ongoing assessment of resources of EEA and will be covered by the EU subsidy to the Agency (through a compensatory reduction, if relevant, of programmed spending under the LIFE or other applicable budget lines for the financing of the EEA), without prejudice to the future MFF Agreement.


3.2.2. Estimated output funded with operational appropriations

Commitment appropriations in EUR million (to three decimal places)

Indicate objectives and outputs



Year
N
Year
N+1
Year
N+2
Year
N+3
Enter as many years as necessary to show the duration of the impact (see point 1.6)TOTAL
OUTPUTS
Type73

Average costNoCostNoCostNoCostNoCostNoCostNoCostNoCostTotal NoTotal cost
SPECIFIC OBJECTIVE No 174
- Output
- Output
- Output
Subtotal for specific objective No 1
SPECIFIC OBJECTIVE No 2 ...
- Output
Subtotal for specific objective No 2
TOTALS

3.2.3. Summary of estimated impact on administrative appropriations

- ✓ The proposal/initiative does not require the use of appropriations of an administrative nature

-  The proposal/initiative requires the use of appropriations of an administrative nature, as explained below:

EUR million (to three decimal places)

Year
N 75
Year
N+1
Year
N+2
Year
N+3
Enter as many years as necessary to show the duration of the impact (see point 1.6)TOTAL

HEADING 7
of the multiannual financial framework
Human resources
Other administrative expenditure
Subtotal HEADING 7
of the multiannual financial framework

Outside HEADING 776
of the multiannual financial framework

Human resources
Other expenditure
of an administrative nature
Subtotal
outside HEADING 7
of the multiannual financial framework

TOTAL

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

3.2.3.1. Estimated requirements of human resources

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

-  The proposal/initiative requires the use of human resources, as explained below:

Estimate to be expressed in full time equivalent units
Year
2025
Year
2026
Year 2027Year N+3Enter as many years as necessary to show the duration of the impact (see point 1.6)
Establishment plan posts (officials and temporary staff)
20 01 02 01 (Headquarters and Commission’s Representation Offices)
20 01 02 03 (Delegations)
01 01 01 01 (Indirect research)
01 01 01 11 (Direct research)
Other budget lines (specify)
External staff (in Full Time Equivalent unit: FTE)77

20 02 01 (AC, END, INT from the ‘global envelope’)000
20 02 03 (AC, AL, END, INT and JPD in the delegations)
XX 01 xx yy zz 78

- at Headquarters

- in Delegations
01 01 01 02 (AC, END, INT - Indirect research)
01 01 01 12 (AC, END, INT - Direct research)
Other budget lines (specify)
TOTAL0
XX is the policy area or budget title concerned.

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

Description of tasks to be carried out:

Officials and temporary staff
External staff

3.2.4. Compatibility with the current multiannual financial framework

The proposal/initiative:

- ✓ can be fully financed through redeployment within the relevant heading of the Multiannual Financial Framework (MFF).

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

-  requires use of the unallocated margin under the relevant heading of the MFF and/or use of the special instruments as defined in the MFF Regulation.

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

-  requires a revision of the MFF.

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

3.2.5. Third-party contributions

The proposal/initiative:

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

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

Appropriations in EUR million (to three decimal places)

Year
N79
Year
N+1
Year
N+2
Year
N+3
Enter as many years as necessary to show the duration of the impact (see point 1.6)Total
Specify the co-financing body
TOTAL appropriations co-financed


3.3. Estimated impact on revenue

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

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



-  on own resources

-  on other revenue

- please indicate, if the revenue is assigned to expenditure lines ◻

EUR million (to three decimal places)

Budget revenue line:Appropriations available for the current financial yearImpact of the proposal/initiative80
Year
N
Year
N+1
Year
N+2
Year
N+3
Enter as many years as necessary to show the duration of the impact (see point 1.6)
Article ………….

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


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

1In the freight sector for instance, the EU-based Lean and Green and the US SmartWay programmes.
2Harmonised statistics and environmental accounts on greenhouse gas emissions of all economic sectors, including transport are produced by the Member States and reported to the Commission under Regulation (EU) No 691/2011 of the European Parliament and of the Council of 6 July 2011 on European environmental economic accounts (OJ L 192, 22.7.2011, p. 1–16). Those data are available at national level, with a breakdown by the NACE Rev. 2 classification of economic activities, thus not addressing appropriate granularity of data to mitigate the problem stipulated above.
3Greenwashing is the practice of companies to give a false positive impression of their environmental impacts or benefits.
4The first transport-service specific standard was introduced in 2012 by the European Committee for Standardisation (CEN). CEN EN 16258:2012 sets out a common methodology for the calculation and declaration of energy consumption and greenhouse gas emissions related to any transport service. EN 16258:2012 significantly contributed to harmonising emissions accounting processes in transport. However, it was considered not precise enough to provide fully comparable and consistent emissions data on different transport services. Other examples of initiatives to harmonise greenhouse gas emissions accounting of transport services include Article L. 1431-3 of the French Transport Code and the Global Logistics Emissions Council framework.
5To generate accurate data on the greenhouse gas performance of a transport service (especially in the multimodal transport chain), the emissions of each individual transport chain element (leg of transport) must be calculated. This level of calculation requires specific data and is more complex and costly for an individual organisation.
6In total approximately 1.8 million)Ecorys and CE Delft (2023), Impact assessment support study
7Commission 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)
8https://cordis.europa.eu/project/id/265879
9https://learnproject.net/
10Smart Freight Centre
11https://www.iso.org/home.html
12For the purpose of this Regulation, well-to-wheel concept applies to all transport modes.
13For the purpose of this Regulation the European version of this standard (EN ISO 14083:2023) was taken as the reference methodology
14Proposal for a DIRECTIVE OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Directive (EU) 2018/2001 of the European Parliament and of the Council, Regulation (EU) 2018/1999 of the European Parliament and of the Council and Directive 98/70/EC of the European Parliament and of the Council as regards the promotion of energy from renewable sources, and repealing Council Directive (EU) 2015/652; COM(2021) 557 final
15Funding & tenders (europa.eu)

16Proposal 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
17For instance, by other EU or national legislation or through contractual relations.
18Including international aviation and maritime transport.
19Statistical pocketbook 2022 (europa.eu)
20Communication 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
21Regulation (EU) 2021/1119 of the European Parliament and of the Council of 30 June 2021 establishing the framework for achieving climate neutrality and amending Regulations (EC) No 401/2009 and (EU) 2018/1999 (‘European Climate Law’) (OJ L 243, 9.7.2021, p. 1–17)
22Communication 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
23Action 33 of the Action Plan accompanying the Sustainable and Smart Mobility Strategy
24WHITE PAPER Roadmap to a Single European Transport Area – Towards a competitive and resource efficient transport system; COM/2011/0144 final
25Regulation (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)
26The data monitored and reported for the EU MRV Regulation are intended to be used for other upcoming initiatives, like the possible inclusion of maritime shipping in the EU ETS or FuelEU maritime.
27Directive 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)
28https://ec.europa.eu/commission/presscorner/detail/en/IP_21_3541
29Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on the use of renewable and low-carbon fuels in maritime transport and amending Directive 2009/16/EC; COM(2021) 562 final.
30This is different to the current approach applied in the EU MRV, IMO DCS, CORSIA and EU ETS, which only address vehicle propulsion related emissions (‘tank-to-wheel’).
31Regulation (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)
32Regulation (EU) 2019/631 of the European Parliament and of the Council of 17 April 2019 setting CO2 emission performance standards for new passenger cars and for new light commercial vehicles, and repealing Regulations (EC) No 443/2009 and (EU) No 510/2011 (recast) (OJ L 111, 25.4.2019, p. 13–53)
33https://ec.europa.eu/eurostat/web/environment/methodology
34https://ec.europa.eu/info/law/better-regulation/have-your-say/initiatives/13180-Access-to-vehicle-data-functions-and-resources_en
35Directive (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)
36https://ec.europa.eu/info/law/better-regulation/have-your-say/initiatives/13765-European-sustainability-reporting-standards-first-set_en
37Defined in the GHG Protocol
38The development of an environmental label for aviation is based on Action 35 of the SSMS. The label may consist of different elements, including a flight emissions assessment. The label under ReFuel EU Aviation will only aim at the flight emissions; other labels focusing on aircraft or airlines might be developed separately at a later stage
39Regulation (EU) 2020/1056 of the European Parliament and of the Council of 15 July 2020 on electronic freight transport information (OJ L 249, 31.7.2020, p. 33)
40Communication from the Commission to the European Parliament, the European Council, the European Economic And Social Committee and the Committee of the Regions; A new Circular Economy Action Plan For a cleaner and more competitive Europe; COM(2020) 98 final
41Commission Recommendation (EU) 2021/2279 of 15 December 2021 on the use of the Environmental Footprint methods to measure and communicate the life cycle environmental performance of products and organisations; (OJ L 471, 30.12.2021, p. 1–396)
42Communication from the Commission to the European Parliament, the European Council; Building the Single Market for Green Products Facilitating better information on the environmental performance of products and organisations; COM/2013/0196 final
43Currently, PEF category rules are to be still developed for a broad range of products and services
44Proposal 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
45Proposal 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
46Communication from the Commission to the European Parliament, the European Council, the European Economic And Social Committee and the Committee of the Regions; Pathway to a Healthy Planet for All EU Action Plan: 'Towards Zero Pollution for Air, Water and Soil'; COM(2021) 400 final
47French Transport Code, see above
48Statistical pocketbook 2022 (europa.eu)
49https://ec.europa.eu/info/law/better-regulation/have-your-say/initiatives/13217-Count-your-transport-emissions-CountEmissions-EU/public-consultation_en
50[OJ C , , p.]
51[OJ C , , p.]
52Communication 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
53WHITE PAPER Roadmap to a Single European Transport Area – Towards a competitive and resource efficient transport system; COM/2011/0144 final
54Communication 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
55Directive (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)
56Regulation (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)
57https://www.cencenelec.eu
58Regulation (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)
59Directive 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)
60Regulation (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)
61Regulation (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)
62Interinstitutional 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)
63Regulation (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).
64Regulation (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)
65Regulation (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)
66Commission 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).
67As referred to in Article 58(2)(a) or (b) of the Financial Regulation.
68Details of budget implementation methods and references to the Financial Regulation may be found on the BUDGpedia site: https://myintracomm.ec.europa.eu/corp/budget/financial-rules/budget-implementation/Pages/implementation-methods.aspx
69Diff. = Differentiated appropriations / Non-diff. = Non-differentiated appropriations.
70EFTA: European Free Trade Association.
71Candidate countries and, where applicable, potential candidates from the Western Balkans.
72Technical and/or administrative assistance and expenditure in support of the implementation of EU programmes and/or actions (former ‘BA’ lines), indirect research, direct research.
73Outputs are products and services to be supplied (e.g.: number of student exchanges financed, number of km of roads built, etc.).
74As described in point 1.4.2. ‘Specific objective(s)…’
75Year N is the year in which implementation of the proposal/initiative starts.
76Technical and/or administrative assistance and expenditure in support of the implementation of EU programmes and/or actions (former ‘BA’ lines), indirect research, direct research.
77AC= Contract Staff; AL = Local Staff; END= Seconded National Expert; INT = agency staff; JPD= Junior Professionals in Delegations.
78Sub-ceiling for external staff covered by operational appropriations (former ‘BA’ lines).
79Year N is the year in which implementation of the proposal/initiative starts.
80As regards traditional own resources (customs duties, sugar levies), the amounts indicated must be net amounts, i.e. gross amounts after deduction of 20 % for collection costs.

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