(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]

(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  (3) for transport, and the European Climate Law. [Am. 2]

(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]

(4)

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

(5)

The Commission’s Communication on the Sustainable and Smart Mobility Strategy of December 2020  (5) 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  (6) , 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]

(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]

(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]

(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]

(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]

(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]

(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]

(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 (7) and Regulation on European environmental economic accounts (8). 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.

(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]

(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]

(12)

EN ISO standard 14083:2023, published by the European Committee for Standardisation (9) in April 2023, and transposing ISO standard 14083:2023, was chosen to 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. [Am. 13]

(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]

(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]

(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]

(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]

(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]

(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 of 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. In case If these assessments show 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, should be excluded. [Am. 17]

(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.

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

(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]

(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]

(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. [Am. 21]

(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. [Am. 22]

(18)

When establishing greenhouse gas emission intensity of a transport service, greenhouse gas emission factors for transport energy carriers are required to derive estimates of greenhouse gas emissions reflecting the amount of energy used in well-to-wheel perspective. Hence, a central EU database of greenhouse gas emission factors of energy carriers should be set up to guarantee the comparability and quality of input data.

(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. [Am. 23]

(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. [Am. 24]

(20)

Modelled data may be used if they are based on a model established in conformity with the reference methodology and, where relevant, other provisions regarding the use of secondary data and calculation tools set out in this Regulation.

(21)

Regulation (EU) 2015/757 (10) and Directive 2003/87/EC (11) require the collection, calculation and annual reporting of CO2 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 (12) and , Regulation (EU) 2019/631 (13) and Regulation 2023/2405  (14). [Am. 25]

(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. [Am. 26]

(23)

Any disaggregated information on greenhouse gas emissions of a transport service that is disclosed to a third party for commercial or regulatory purposes in accordance with the scope of this Regulation, should indispensably and prominently include output data established pursuant to the specific rules for calculating greenhouse emissions set out by this Regulation. Additional data elements, serving other purposes than those defined under this Regulation, can be added, where relevant.

(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. [Am. 27]

(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. [Am. 28]

(24)

To demonstrate the compliance with the requirements set out in this Regulation, an entity calculating and disclosing information on greenhouse gas emissions of a transport service should be able to draw an evidence to substantiate the respective output data. The evidence should be drawn pursuant to the rules on reporting at a transport service level set out by standard EN ISO 14083:2023, and shall be available upon request of a competent authority, such as a court, or any other third party if so required under separate arrangements, including in the business-to-business perspective.

(25)

Unless separate arrangements apply, a data intermediary collecting information on greenhouse gas emissions of a transport service from a concerned entity or other relevant legal or natural person, and disclosing it on the market, should not be considered liable in case this information breaches any of the requirements related to the calculation and verification of greenhouse gas emissions of transport services, and the certification of calculation tools, set out by this Regulation. However, the data intermediary should make effort to prevent from inaccurate or incorrect information to be disclosed, and should respect rules related to the greenhouse gas emissions output data, communication and transparency. In addition, the data intermediary should provide the source of this information, to allow for the identification of the respective information provider.

(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. [Am. 29]

(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. [Am. 30]

(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. Where primary data were included, The proof of compliance should acknowledge it, especially 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. [Am. 31]

(28)

Administrative burden linked to the verification could be disproportionate for smaller companies and therefore it should be avoided. To that end, SMEs should be exempted from the requirements related to the verification, unless these enterprises wish to obtain a respective proof of compliance. In addition, large enterprises should take into account the principle of proportionality when considering requesting the verification of conformity from value chain partners, in particular SMEs.

(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. [Am. 32]

(29)

In case the verification of information on greenhouse gas emissions data of transport services is organised in accordance with specific rules set out by other Union legislation, including a regulation on ensuring a level playing field for sustainable air transport and implemented by the European Union Aviation Safety Agency, these rules shall be treated in an equivalent manner, under the condition that the verification assessment is established consistently with the requirements of this Regulation.

(29a)

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. [Am. 33]

(30)

In order to allow for the efficient functioning of this Regulation, the power to adopt acts in accordance with Article 290 of the Treaty on the Functioning of the European Union should be delegated to the Commission in respect of assessing and excluding certain elements of the reference methodology; submitting requests to the European Committee for Standardisation, establishing rules to conduct the technical quality check of external databases of default values, adapting metrics for output greenhouse gas emissions data and establishing further methods and criteria of accreditation of conformity assessment bodies. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including at expert level, and that those consultations be conducted in accordance with the principles laid down in the Interinstitutional Agreement of 13 April 2016 on Better Law-Making (15). In particular, to ensure equal participation in the preparation of delegated acts, the European Parliament and the Council receive all documents at the same time as Member States' experts, and their experts systematically have access to meetings of Commission expert groups dealing with the preparation of delegated acts.

(31)

In order to ensure uniform conditions for the implementation of this Regulation, implementing powers concerning the certification of calculation tools and the verification of the greenhouse gas emissions data, should be conferred on the Commission. Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council (16).

(32)

The comparability of greenhouse gas emissions data of transport services and better uptake of greenhouse gas emissions accounting in business practice, are not objectives that can be sufficiently achieved by the Member States without risking to introduce red tape on the internal market and with additional costs and administrative burden for industries. Those objectives can rather, by reason of network effects of Member States acting together, be better achieved at Union level. Therefore, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union.

(33)

In accordance with the principle of proportionality, it is necessary and appropriate for the achievement of the basic objective of incentivising behavioural change among businesses and customers to reduce greenhouse gas emissions from transport services through the uptake and use of comparable and reliable greenhouse gas emissions data to lay down rules on the accounting of greenhouse gas emissions of transport services. This Regulation does not go beyond what is necessary in order to achieve the objectives pursued, in accordance with Article 5(4) on the Treaty on European Union.