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Adopted text

Accounting of greenhouse gas emissions of transport services

TA-9-2024-0205 · P9_TA(2024)0205 · PE757.207

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Parliament's amended version of the proposed regulation sets rules for accounting and disclosing greenhouse gas emissions of transport services starting or ending in the EU, using the EN ISO 14083:2023 standard. It requires entities and data intermediaries to calculate and disclose emissions, prioritizes primary data, establishes EU databases for default values and emission factors, and sets rules for verification and certification. SMEs are exempt from mandatory primary data use and verification, and the Commission must provide free access to the standard and a free calculation tool.

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 such information.
  2. Well-to-wheel emissions must be calculated using the EN ISO 14083:2023 standard, with the Commission to make it freely accessible online.
  3. The Commission must assess the standard's consistency with EU climate law within 36 months and report on a common lifecycle methodology within 24 months.
  4. Primary data must be used except by SMEs, which may use secondary data; OEMs must give SMEs access to in-vehicle data.
  5. The Commission must establish a free core EU database of default emission intensity values within 18 months and a central EU database of emission factors within 12 months.
  6. Third-party databases may be used if they pass a technical quality check within 12 months; positive assessments are valid for two years.
  7. Output data must include total CO2e per transport service and at least one metric like mass CO2e per tonne-kilometre or per passenger-kilometre.
  8. Concerned entities must disclose output data before service provision when possible, and data intermediaries must show emissions ranking as default sorting.
  9. External calculation tools must be certified, and internal tools must align with the reference methodology.
  10. Annual verification is required for non-SME entities; SMEs may opt in. Conformity assessment bodies must be accredited and independent.
  11. Member States must designate authorities to list accredited bodies, and penalties for non-compliance must be effective and proportionate.

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 planning services, that calculate or disclose emissions data.
  • Small and medium-sized enterprises (SMEs) are exempt from mandatory primary data use and verification but may opt in.
  • Original Equipment Manufacturers (OEMs) must provide SMEs with access to in-vehicle data.
  • Conformity assessment bodies and national accreditation bodies are responsible for certification and verification.

Figures and deadlines

  • 36 months after application for the Commission's assessment of the standard.
  • 24 months from entry into force for the report on lifecycle methodology.
  • 18 months after entry into force to establish the core EU database.
  • 12 months from entry into force to establish the central EU database of emission factors.
  • 12 months from official receipt for technical quality checks of third-party databases.
  • Two years validity for positive assessments and certificates.
  • 30 days for entities to provide additional information during verification.
  • 31 March each year for notifying lists to the Commission.

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