Changes from plenary report to plenary report

AddedSHORT JUSTIFICATION

RemovedRecital 2: (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 for transport, and the European Climate Law.

AddedThe Council position at first reading reflects the agreement reached between Parliament and the Council in interinstitutional negotiations at early second-reading stage. The agreed text has been the result of interinstitutional negotiations where the co-legislators have reached a compromise text confirming EN ISO 14083:2023 as the reference methodology for calculating greenhouse gas emissions of transport services (‘CountEmissionsEU’). The adopted provisions introduce a free, simplified EU calculation tool for transport operators (to be developed by the Commission within four years). The agreed text establishes a hierarchy favouring primary data while allowing secondary data where needed; and requires the Commission to assess integrating life-cycle emissions in a future revision (within four years after the new rules start to apply). A phased application timeline and a balanced package on empowerments were also agreed.

RemovedRecital 3: (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.

RemovedRecital 5: (5) The Commission´s Communication on the Sustainable and Smart Mobility Strategy of December 2020 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 Council53a, 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. / 53a 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).

RemovedRecital 5 a (new): (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.

RemovedRecital 6: (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.

RemovedRecital 7: (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 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.

RemovedRecital 8: (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.

RemovedRecital 9: (9) This Regulation should 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 calculate information on greenhouse gas emissions of transport services but only disclose information on those emissions 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.

RemovedRecital 9 a (new): (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.

RemovedRecital 10 a (new): (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.

RemovedRecital 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.

RemovedRecital 12: (12) EN ISO standard 14083:2023, published by the European Committee for Standardisation57 in April 2023, and transposing ISO standard 14083:2023, 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.

RemovedRecital 12 a (new): (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.

RemovedRecital 12 b (new): (12b) The Commission, in cooperation with the European Committee for Standardisation and the national standardisation bodies of the Member States, should strive to provide the transport sector with access to the ISO standard 14083:2023 or to the equivalent European CEN ISO 14083 standard free of charge to micro, small and medium-sized Enterprises ('SMEs') as defined in Commission Recommendation 2003/361/EC. The standards should be accessible in its authentic version as well as in all the official languages of the Union to make this Regulation more accessible to all those that are subject to it.

RemovedRecital 12 c (new): (12c) 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.

RemovedRecital 13: (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 it is appropriate to periodically assess the need 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. If these assessments 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, shoul…

RemovedRecital 15: (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 mandatory in greenhouse gas emissions calculation processes. However, as primary data might be unachievable or prohibitively expensive for small and medium-sized companies, SMEs should be exempt. Therefore, the use of secondary data should be allowed under the conditions laid out in this Regulation. Access to in-vehicle data relevant for this purpose should be provided by OEMs to SMEs.

RemovedRecital 15 a (new): (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.

RemovedRecital 15 b (new): (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.

RemovedRecital 16: (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.

RemovedRecital 17: (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.

RemovedRecital 18 a (new): (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.

RemovedRecital 19: (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.

RemovedRecital 21: (21) Regulation (EU) 2015/75758 and Directive 2003/87/EC59 require the collection, calculation and annual reporting of 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, Regulation (EU) 2019/631 and Regulation (EU) 2023/2405.

RemovedRecital 22: (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.

RemovedRecital 23 a (new): (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.

RemovedRecital 23 b (new): (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.

RemovedRecital 26: (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.

RemovedRecital 26 a (new): (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.

RemovedRecital 27: (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. The proof of compliance should 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.

RemovedRecital 28 a (new): (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.

RemovedRecital 29 b (new): (29b) 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.

RemovedArticle 1 – paragraph 1: 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.

RemovedArticle 2 – paragraph 1: This Regulation applies to: / (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.

RemovedArticle 3 – paragraph 1 – point 1: (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;

RemovedArticle 3 – paragraph 1 – point 13: (13) “data intermediary” means a legal or natural person collecting, calculating or disclosing information on greenhouse gas emissions of a transport service;

RemovedArticle 3 – paragraph 1 – point 17: (17) “greenhouse gas emission factor” means a coefficient relating the specified greenhouse gas activity data to the greenhouse gas emission;

RemovedArticle 3 – paragraph 1 – point 18: (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;

RemovedArticle 3 – paragraph 1 – point 19 a (new): (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;

RemovedArticle 3 – paragraph 1 – point 23: (23) “default value” means secondary data value drawn from a published source and verified by a conformity assessment body that is taken as default in case of lack of primary, or modelled data;

RemovedArticle 3 – paragraph 1 – point 30 a (new): (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.

RemovedArticle 3 – paragraph 1 – point 30 b (new): (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.

RemovedArticle 4 – paragraph 1: 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.

RemovedArticle 4 – paragraph 1 a (new): 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.

RemovedArticle 4 – paragraph 2: 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, 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.

RemovedArticle 4 – paragraph 2 a (new): 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.

RemovedArticle 4 – paragraph 2 b (new): 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.

RemovedArticle 4 – paragraph 6: 6. The Commission is empowered to adopt delegated acts in accordance with Article 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.

RemovedArticle 5 – paragraph 1: 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.

RemovedArticle 5 – paragraph 1 a (new): 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.

RemovedArticle 5 – paragraph 1 b (new): 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.

RemovedArticle 5 – paragraph 2 – introductory part: 2. The use of secondary data for calculating greenhouse gas emissions of a transport service shall be allowed for SMEs under the following conditions:

RemovedArticle 5 – paragraph 2 a (new): 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”).

RemovedArticle 5 – paragraph 2 b (new): 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.

RemovedArticle 6 – paragraph 1: 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.

RemovedArticle 6 – paragraph 1 a (new): 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.

RemovedArticle 6 – paragraph 1 b (new): 1b. 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.

RemovedArticle 6 – paragraph 1 c (new): 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.