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REPORT (COM(2023)0441 – C90305/2023 – 2023/0266(COD))

On the proposal for a regulation of the European Parliament and of the Council on the accounting of greenhouse gas emissions of transport services

A-9-2024-0070

Committee on the Environment, Public Health and Food Safety Committee on Transport and Tourism · Rapporteur: Pascal Canfin, Barbara Thaler

✦ In short · AI summary of this text, generated 4 Sept 2026

Written by a language model from the full text only; every figure comes from the text. The paragraph links open the paragraph a statement rests on — check the text itself before relying on it.

Parliament's amended version of the proposed regulation on accounting for greenhouse gas emissions of transport services sets rules for calculating and disclosing emissions for transport services starting or ending in the EU. It applies to entities providing or organising freight and passenger transport services and to data intermediaries that calculate emissions information. The text makes primary data mandatory for most entities, exempts SMEs, and requires the Commission to establish free EU databases of default values and a free calculation tool. It also sets rules on disclosure, verification, penalties, and mandates a review of lifecycle emissions methodology.

Committee position. The committees propose amendments to the Commission proposal, making primary data mandatory for most entities, exempting SMEs, and adding requirements for free databases and tools.

Key points

  1. The regulation applies to entities providing or organising freight and passenger transport services in the EU that calculate and disclose emissions, and to data intermediaries that calculate emissions information.
  2. Greenhouse gas emissions of transport services must be calculated using the EN ISO 14083:2023 standard, with well-to-wheel scope, and the Commission must make the standard freely accessible.
  3. The Commission must assess the need to adjust the standard within 36 months of application and present a report on a common lifecycle methodology within 24 months of entry into force.
  4. Entities must use primary data for calculating emissions, except SMEs, which may use secondary data; SMEs acting as subcontractors may rely on secondary data even if the organiser uses primary data.
  5. Member States may introduce incentives to stimulate primary data use and must notify the Commission.
  6. The Commission must establish a core EU database of default emission intensity values within 18 months, free of charge, with separate tables per transport mode, and update it at least annually.
  7. External databases may be used only if they provide more granular data and pass a technical quality check within 12 months; databases that understate emissions compared to primary data receive a negative assessment.
  8. The Commission must establish a central EU database of default greenhouse gas emission factors within 12 months, free of charge, and update it at least annually.
  9. The Commission must develop a free, user-friendly calculation tool for SMEs within 12 months, and monitor risks of unfair use of SME data.
  10. Output data must include total CO2e mass and at least one other metric; disclosure must occur before service provision when possible, and data intermediaries must display emissions ranking as default sorting.
  11. Verification of output data must occur at least annually, except for SMEs, and proofs of compliance must specify whether primary data were used.
  12. The Commission must adopt delegated acts on verification and penalties; penalties must be effective, proportionate, and dissuasive.

Who is affected

  • Entities providing or organising freight and passenger transport services in the EU that calculate and disclose emissions.
  • Data intermediaries, including digital navigation and journey route planning services, that calculate emissions information.
  • Small and medium-sized enterprises (SMEs) are exempt from mandatory primary data use and annual verification.
  • Original equipment manufacturers (OEMs) must grant SMEs access to relevant in-vehicle data.
  • Conformity assessment bodies and competent authorities are responsible for verification and penalties.

Figures and deadlines

  • 36 months after application for the Commission to assess the need for adjusting the standard.
  • 24 months from entry into force for the Commission to present a report on lifecycle methodology.
  • 18 months after entry into force to establish the core EU database of default emission intensity values.
  • 12 months from receipt of application for technical quality checks of external databases.
  • 12 months from entry into force to establish the central EU database of default emission factors.
  • 12 months from entry into force to develop a simplified calculation tool for SMEs.
  • At least annually for verification of output data.
  • 24 months after entry into force for the regulation to apply.

Legal basis: Articles 91(1) and 100(2) of the Treaty on the Functioning of the European Union