Changes from adopted text to adopted text

RemovedTEXTS ADOPTED

AddedP10_TA(2026)0113

RemovedP9_TA(2024)0205

Accounting of greenhouse gas emissions of transport services

ChangedCommittee on the Environment, Public HealthClimate and Food Safety, Committee on Transport and Tourism

RemovedPE757.207

AddedPE785.227

ChangedEuropean Parliament legislative resolution of 1028 April 20242026 on the proposalCouncil forposition at first reading with a view to the adoption of a regulation of the European Parliament and of the Council on the accounting of greenhouse gas emissions accounting of transport services (COM(2023)0441(15614/2025 – C9-0305/2023 – 2023/0266(COD))

Changed(Ordinary legislative procedure: firstsecond reading)

The European Parliament,

Changed– having regard to the CommissionCouncil proposalposition toat Parliamentfirst andreading the(15614/2025 Council– (COM(2023)0441),C90305/2023),

Changed– having regard to Article 294(2) and Articles 91(1) and 100(2) of the Treaty on the Functioningopinion of the European Union, pursuant to which theEconomic Commissionand submittedSocial theCommittee proposalof to25 ParliamentOctober (C90305/2023),2023,

Changed– having regard to Articlethe 294(3)opinion of the TreatyCommittee onof the FunctioningRegions of the1 EuropeanFebruary Union,2024,

Changed– having regard to theits opinionposition ofat first reading on the EuropeanCommission Economicproposal to Parliament and Socialthe Committee,Council (COM(2023)0441),

Changed– having regard to theArticle opinion294(7) of the CommitteeTreaty on the Functioning of the Regions,European Union,

Changed– having regard to the provisional agreement approved by the committees responsible under Rule 5975(4) of its Rules of Procedure,

Changed– 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 5868 of theits Rules of Procedure,

Changed– having regard to the reportrecommendation for second reading of the Committee on the Environment, Public HealthClimate and Food Safety and the Committee on Transport and Tourism (A9-0070/2024),(A10-0062/2026),

Change 1

Changed1. AdoptsApproves itsthe Council position at first reading hereinafter set out;reading;

Change 2

Removed2. Calls on the Commission to refer the matter to Parliament again if it replaces, substantially amends or intends to substantially amend its proposal;

Added2. Notes that the act is adopted in accordance with the Council position;

Added3. Instructs its President to sign the act with the President of the Council, in accordance with Article 297(1) of the Treaty on the Functioning of the European Union;

Added4. Instructs its Secretary-General to sign the act, once it has been verified that all the procedures have been duly completed, and, in agreement with the Secretary-General of the Council, to arrange for its publication in the Official Journal of the European Union;

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

Change 3

RemovedP9_TC1-COD(2023)0266

RemovedPosition 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

Removed(Text with EEA relevance)

RemovedTHE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,

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

RemovedHaving regard to the proposal from the European Commission,

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

RemovedHaving regard to the opinion of the European Economic and Social Committee,

RemovedHaving regard to the opinion of the Committee of the Regions,

RemovedActing in accordance with the ordinary legislative procedure,

RemovedWhereas:

Removed(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]

Removed(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. [Am. 2]

Removed(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]

Removed(4) In 2011 the European Commission adopted the White Paper on transport 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.

Removed(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 Council, 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]

Removed(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]

Removed(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]

Removed(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]

Removed(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]

Removed(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]

Removed(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]

Removed(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 and Regulation on European environmental economic accounts. 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.

Removed(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]

Removed(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]

Removed(12) EN ISO standard 14083:2023, published by the European Committee for Standardisation in April 2023, and transposing ISO standard 14083:2023, was chosen toshould 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]

Removed(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]

Removed(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]

Removed(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]

Removed(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]

Removed(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]

Removed(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 offor 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 showconclude 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]

Removed(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.

Removed(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 datamandatory in greenhouse gas emissions calculation processes. However, as primary data might be unattainableunachievable or prohibitively expensive for certain stakeholders, especially SMEssmall and medium-sized companies, SMEs should be exempt. Therefore, the use of secondary data should be allowed under clearthe conditions laid out in this Regulation. Access to in-vehicle data relevant for this purpose should be provided by OEMs to SMEs. [Am. 18]

Removed(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]

Removed(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]