This Regulation lays down provisions concerning the assessment of monitoring plans and the verification of emissions reports and aggregated emissions data at company level. It also lays down requirements in terms of competences and procedures.
Commission Delegated Regulation (EU) 2023/2917 of 20 October 2023 on the verification activities, accreditation of verifiers and approval of monitoring plans by administering authorities pursuant to Regulation (EU) 2015/757 of the European Parliament and of the Council on the monitoring, reporting and verification of greenhouse gas emissions from maritime transport, and repealing Commission Delegated Regulation (EU) 2016/2072
Commission Delegated Regulation (EU) 2023/2917 of 20 October 2023 on the verification activities, accreditation of verifiers and approval of monitoring plans by administering authorities pursuant to Regulation (EU) 2015/757 of the European Parliament and of the Council on the monitoring, reporting and verification of greenhouse gas emissions from maritime transport, and repealing Commission Delegated Regulation (EU) 2016/2072
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EU) 2015/757 of the European Parliament and of the Council of 29 April 2015 on the monitoring, reporting and verification of carbon dioxide emissions from maritime transport, and amending Directive 2009/16/EC(1), and in particular Article 6(8), third subparagraph, Article 7(5), second subparagraph, Article 13(6), Article 15(5) and Article 16(3) thereof,
Whereas:
Commission Delegated Regulation (EU) 2016/2072(2) lays down provisions concerning the assessment of monitoring plans and verification of emissions reports, concerning requirements in terms of competences and procedures, and concerning rules on accreditation and supervision of verifiers by national accreditation bodies. Regulation (EU) 2023/957 of the European Parliament and of the Council(3) amended Regulation (EU) 2015/757 in order to provide for the inclusion of maritime transport activities in the EU Emissions Trading System established by Directive 2003/87/EC of the European Parliament and of the Council(4) and for the monitoring, reporting and verification of emissions of additional greenhouse gases and emissions from additional ship types. It also laid down an obligation for companies to submit verified aggregated emissions data at company level (‘reports at company level’) and verified reports pursuant to Article 11(2) of Regulation (EU) 2015/757 where there is a change of company (‘partial emissions reports’), as well as an obligation for administering authorities responsible to approve monitoring plans and modifications thereto.
In accordance with Article 3ge of Directive 2003/87/EC, the administering authority in respect of a shipping company is to ensure that the reporting of aggregated emissions data at company level submitted by a shipping company is verified in accordance with the verification and accreditation rules set out in Chapter III of Regulation (EU) 2015/757. The provisions on verification and accreditation laid down in this Regulation, supplementing the rules set out in Chapter III of Regulation (EU) 2015/757, should therefore include rules for the verification of aggregated emissions data at company level.
Furthermore, it is necessary to add a set of rules for the verification of reports at company level to the regime laid down in Delegated Regulation (EU) 2016/2072, which follow the steps of the verification of emissions reports but avoid duplication of the verification activities as regards reports at ship level and unnecessary additional administrative burden.
In addition, it is necessary to add a set of rules for the verification of partial emissions reports to the regime laid down in Delegated Regulation (EU) 2016/2072. Pursuant to Article 11(2) of Regulation (EU) 2015/757, partial emissions reports should cover the same elements as the emissions reports, but limited to the period corresponding to the activities carried out under the company’s responsibility. It is therefore appropriate that partial emissions reports are verified according to the same rules as those applicable to the verification of emissions reports.
Article 6(8) and Article 7(5) of Regulation (EU) 2015/757 lay down, respectively, an empowerment for the Commission to adopt delegated acts to supplement that Regulation concerning the rules for the approval of monitoring plans by the administering authorities responsible and for the approval of changes in the monitoring plans by the administering authorities responsible. Article 13(6) and Article 15(5) of Regulation (EU) 2015/757 empower, respectively, the Commission to adopt delegated acts to supplement that Regulation with the rules for the verification of the aggregated emissions data at company level, including the verification methods and verification procedure, and the issuance of a verification report, and in order to further specify the rules for the verification activities referred to in that Regulation. Article 16(3) of Regulation (EU) 2015/757 provides for the Commission to adopt delegated acts in order to further specify the methods of accreditation of verifiers. As those verification, accreditation and approval activities are substantively linked, those five legal bases are used in this Regulation.
Verification activities encompass the assessment of monitoring plans by verifiers, in accordance with Article 13(1) of Regulation (EU) 2015/757. When assessing a monitoring plan, verifiers should perform a number of activities to evaluate the completeness, relevance and conformity of the information submitted by the company in question as regards the ship’s monitoring and reporting process in order to be able to conclude whether the plan is in conformity with Regulation (EU) 2015/757. That should include elements related to the data management and control system as described in the ship’s monitoring plan, in accordance with the common principles for monitoring and reporting set out in Article 4 of Regulation (EU) 2015/757 and Annexes I and II thereto. To guarantee the proper enforcement of Regulation (EU) 2015/757, where the organisation or person that has assumed the responsibility for the operation of the ship from the shipowner and that, on assuming such responsibility, has agreed to take over all the duties and responsibilities imposed by the International Management Code for the Safe Operation of Ships and for Pollution Prevention, set out in Annex I to Regulation (EC) No 336/2006 of the European Parliament and of the Council(5), also assumes responsibility for compliance with the obligations under Regulation (EU) 2015/757 and, where applicable, under Directive 2003/87/EC, this organisation or person should provide the verifier, before the start of the assessment of the monitoring plan, with a document that proves that it has been duly mandated by the shipowner to comply with the obligations under Regulation (EU) 2015/757, and, where applicable, under Directive 2003/87/EC. In respect of ships whose emissions fall within the scope of Directive 2003/87/EC, the document referred to in Article 1(2) of Commission Implementing Regulation (EU) 2023/2599(6), can be provided to the verifier for the assessment of the monitoring plan.
This Regulation supplements Regulation (EU) 2015/757 by providing for specific rules with regards to activities related to the verification of emissions reports, partial emissions reports and reports at company level, accreditation of verifiers and assessment and approval of monitoring plans. Those activities should respect the monitoring and reporting principles laid down in Regulation (EU) 2015/757 and Annexes I and II thereto, and Commission Delegated Regulation (EU) 2023/2849(7).
Use of the empowerments laid down in Article 6(8) and Article 7(5) of Regulation (EU) 2015/757 should ensure that the approval of monitoring plans and of modifications thereto granted in accordance with that Regulation is carried out in a harmonised manner by administering authorities responsible, notably in terms of notifications and information provided by companies and administering authorities responsible.
Monitoring plans of ships whose emissions fall within the scope of Regulation (EU) 2015/757 but not within the scope of Directive 2003/87/EC should not be subject to the approval of the administering authority responsible.
When approving monitoring plans and modifications thereto, administering authorities responsible should take due account of the verifier’s conclusions on the assessment of monitoring plans. Decisions to approve monitoring plans should be made independently by administering authorities responsible, as administering authorities in respect of a shipping company should ensure that shipping companies under their responsibility comply with Directive 2003/87/EC and Regulation (EU) 2015/757, including in relation to the monitoring and reporting of the relevant parameters during a reporting period.
Where the administering authority responsible does not approve the monitoring plan, the company should revise it according to the information provided by that administering authority and submit a revised version of that monitoring plan for a reassessment by the verifier. Several exchanges may be held between companies and administering authorities responsible before the revised monitoring plan is sent to the verifier for reassessment, in order to avoid unnecessary administrative burden for companies and verifiers.
The implementation of Article 13(6) and Article 15(5) of Regulation (EU) 2015/757 requires an overall framework of rules to ensure that the assessment of monitoring plans, the verification of emissions reports, of partial emissions reports and of reports at company level, and the issuance of verification reports established in accordance with that Regulation are carried out in a harmonised manner by verifiers possessing the technical competence to perform the entrusted tasks independently and impartially.
Harmonised rules for the assessment of monitoring plans, the verification of emissions reports, of partial emissions reports and of reports at company level, and the issuance of documents of compliance by verifiers should clearly define the verifiers’ responsibilities.
The verifier’s conclusions on the assessment of the monitoring plan are essential to allow companies and administering authorities responsible to understand the outcome of verification activities by the verifier. It is therefore necessary that such conclusions include any relevant information found in the course of the assessment of the monitoring plan, including a description of any uncorrected non-conformities and a summary of the verifier’s procedures, including in relation to site visits.
The provision of documents and the exchange of relevant information between companies and verifiers are essential for all aspects of the verification process, in particular for the assessment of the monitoring plan, the performance of the strategic and risk analyses, the verification of the emissions report, of the partial emissions report and of the report at company level. It is therefore necessary to establish a set of harmonised requirements governing the provision of information and documents to be made available to the verifier before it starts its verification activities and at other points in the course of the verification.
The verifier should take a risk-based approach in verifying emissions reports, partial emissions reports and reports at company level, in accordance with Article 15(1), (2) and (3) of Regulation (EU) 2015/757. Analysis of the susceptibility of reported data to potential material misstatement is an essential part of the verification process and determines how the verifier should carry out its activities.
In order to ensure consistency and comparability of monitored data over time in accordance with Article 4(3) of Regulation (EU) 2015/757, the monitoring plan that has been assessed as satisfactory and, where applicable, that has been approved by the administering authority responsible, should be the reference point for the verifier when assessing a ship’s emissions report.
All steps in the process of verifying an emissions report, a partial emissions report or a report at company level are interconnected and should culminate in the issuance of a verification report containing a statement of the outcome of the verification. The level of assurance for the verification report should relate to the depth and detail of the verification activities and the wording of the verification statement.
The assessment of monitoring plans and the verification of emissions reports, partial emissions reports and reports at company level should be carried out by competent personnel. To fulfil these obligations, verifiers should therefore establish internal processes and continuously improve them. The criteria for determining whether a verifier is competent should be the same in all Member States and should be verifiable, objective and transparent.
To promote high quality in verification activities, harmonised rules should be laid down to determine whether a verifier is competent, independent and impartial and thus qualified to carry out the requisite activities.
Regulation (EC) No 765/2008 of the European Parliament and of the Council(8) lays down a comprehensive framework for accreditation of conformity assessment bodies performing conformity assessment activities. Pursuant to Article 16(2) of Regulation (EU) 2015/757, the relevant provisions of Regulation (EC) No 765/2008 are to apply, where no specific provisions concerning the accreditation of verifiers are laid down in Regulation (EU) 2015/757.
Article 16(3) of Regulation (EU) 2015/757 empowers the Commission to further specify the methods of accreditation of verifiers for activities within the scope of that Regulation, that is, in relation to greenhouse gas emissions from the maritime transport sector. Accordingly, this Regulation complements the rules laid out in Regulation (EC) No 765/2008 and Regulation (EU) 2015/757, notably in relation to applicable harmonised standards, requirements for assessment teams, implementation of peer evaluation of national accreditation bodies, and mutual recognition of verifiers. Specification of such additional rules is necessary in order to ensure that criteria and standards considered in the context of the accreditation of verifiers for activities within the scope of Regulation (EU) 2015/757 are fit to the purpose and content of those activities. Those rules should contribute to further enhance the robustness of the verification and accreditation processes as well as an harmonised approach across Member States.
The system of verification and accreditation should avoid unnecessary duplication of procedures and organisations established pursuant to other Union legal instruments as that would result in an increased burden for Member States or economic operators. It is therefore appropriate to take into account best practices resulting from the application of harmonised standards adopted by the European Committee for Standardisation on the basis of a remit issued by the Commission in accordance with Directive 98/34/EC of the European Parliament and of the Council(9), such as those concerning requirements for greenhouse gas validation and verification bodies for use in accreditation or other forms of recognition, and concerning general requirements for accreditation bodies accrediting conformity assessment bodies, the references of which have been published in the Official Journal of the European Union, and other technical documents developed by European cooperation for Accreditation.
The national accreditation body appointed pursuant to Regulation (EC) No 765/2008 should be empowered to accredit and issue an authoritative statement concerning the competence of a verifier to perform the verification activities pursuant to this Regulation, adopt administrative measures such as a suspension or withdrawal of the accreditation and carry out the surveillance of verifiers.
Effective cooperation between national accreditation bodies and administering authorities responsible is essential for the proper functioning of the EU Emissions Trading System, which is to include maritime transport emissions from the reporting period starting on 1 January 2024, and for the supervision on the quality of verification. For reasons of transparency, it is necessary to ensure that the national accreditation bodies and administering authorities responsible establish effective means of information exchange. Information exchanges between administering authorities responsible and between administering authorities responsible and national accreditation bodies should be governed by the strictest guarantees of confidentiality and professional secrecy and be handled in accordance with applicable national and Union law.
In light of the inclusion of emissions from maritime transport activities in the EU Emissions Trading System, it is necessary to ensure further alignment of the rules for the verification and accreditation activities applying to greenhouse gas emissions from the maritime transport sector introduced by this Regulation with the rules for the verification and accreditation activities applying to greenhouse gas emissions from the other sectors covered by the EU Emissions Trading System, while taking into account the specific features of the maritime transport sector. That alignment of rules concerns notably rules on verification activities, including site visits, on information exchange, on requirements for verifiers and on requirements for national accreditation bodies.
Due to the extent of the necessary changes to Delegated Regulation (EU) 2016/2072, it is appropriate to repeal that Regulation in its entirety.
The provisions in this Regulation relate to verification, approval and accreditation activities related to greenhouse gas emissions released from 1 January 2024. They ensure the effective functioning of the EU Emissions Trading System, which is to include maritime transport emissions from the reporting period starting on 1 January 2024, and the inclusion of methane and nitrous oxide emissions within the scope of Regulation (EU) 2015/757 from the reporting period starting on 1 January 2024. It is therefore appropriate for the provisions of this Regulation to apply from 1 January 2024,
HAS ADOPTED THIS REGULATION:
CHAPTER I GENERAL PROVISIONS
Article 1 Subject matter
This Regulation further specifies the methods of accreditation of verifiers by national accreditation bodies and rules on information exchange.
This Regulation lays down rules on approval of monitoring plans and of modifications thereto by administering authorities responsible.
Article 2 Definitions
For the purpose of this Regulation, the following definitions apply:
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‘accreditation’ means attestation by a national accreditation body that a verifier meets the requirements of harmonised standards within the meaning of Article 2(9) of Regulation (EC) No 765/2008 and the requirements of this Regulation and is thus qualified to carry out the verification activities pursuant to Articles 4 to 36;
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‘emissions report’ means a report as referred to in Article 11(1) of Regulation (EU) 2015/757;
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‘partial emissions report’ means a report as referred to in Article 11(2) of Regulation (EU) 2015/757;
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‘report at company level’ means the aggregated emissions data at company level as defined in Article 3, point (q), of Regulation (EU) 2015/757;
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‘non-conformity’ means one of the following:
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for the purpose of assessing a monitoring plan, that the plan does not fulfil requirements under Articles 6 and 7 of Regulation (EU) 2015/757, Directive 2003/87/EC and Commission Implementing Regulation (EU) 2016/1927(10);
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for the purpose of verifying an emissions report and a partial emissions report, one of the following:
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the greenhouse gas emissions and other relevant information are not reported in line with the monitoring methodology described in the monitoring plan that an accredited verifier has assessed as satisfactory and, where applicable, that was approved by the administering authority responsible;
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the reported data do not fulfil the requirements under Regulation (EU) 2015/757, Directive 2003/87/EC, Implementing Regulation (EU) 2016/1927, Commission Implementing Regulation (EU) 2016/1928(11) or this Regulation;
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for the purpose of verifying a report at company level, that the reported data do not fulfil requirements under Regulation (EU) 2015/757, Directive 2003/87/EC and Implementing Regulation (EU) 2016/1927;
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for the purpose of accreditation, any act or omission by the verifier that is contrary to requirements under Regulation (EU) 2015/757, Directive 2003/87/EC and this Regulation;
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‘reasonable assurance’ means a high but not absolute level of assurance, expressed positively in the verification statement, as to whether the emissions report, the partial emissions report or the report at company level subject to verification is free of material misstatements;
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‘level of assurance’ means the degree of assurance that the verifier provides on the verification report based on the objective of reducing the verification risk according to the circumstances of the verification engagement;
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‘materiality level’ means the quantitative threshold or cut-off point above which the verifier considers misstatements, individually or taken together, to be material;
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‘inherent risk’ means the susceptibility of a parameter in the emissions report, the partial emissions report or the report at company level to misstatements that could be material, individually or taken together, before taking into consideration the effect of any related control activities;
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‘control risk’ means the susceptibility of a parameter in the emissions report, the partial emissions report or the report at company level to misstatements that could be material, individually or when taken together with other misstatements, and will not be prevented or detected and corrected on a timely basis by the control system;
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‘detection risk’ means the risk of a verifier not detecting a material misstatement;
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‘verification risk’ means the risk (a function of inherent, control and detection risk) of the verifier expressing an inappropriate verification opinion when the emissions report, the partial emissions report or the report at company level is not free of material misstatements;
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‘misstatement’ means an omission, misrepresentation or error in the reported data, apart from the uncertainty permissible pursuant to Regulation (EU) 2015/757 and taking into consideration the guidelines developed by the Commission on those matters;
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‘material misstatement’ means a misstatement that, in the opinion of the verifier, individually or when taken together with other misstatements, exceeds the materiality level or could otherwise, have an impact on the total reported emissions or other relevant information;
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‘site’, for the purposes of assessing the monitoring plan or verifying the emissions report or partial emissions report of a ship, or the report at company level, means a location where the monitoring process is defined and managed, including locations where relevant data and information are controlled and stored;
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‘internal verification documentation’ means all internal documentation that a verifier has compiled to record documentary evidence and justification of activities carried out to assess the monitoring plan or verify an emissions report, a partial emissions report or a report at company level pursuant to this Regulation;
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‘shipping MRV auditor’ means an individual member of a verification team responsible for assessing a monitoring plan or verifying an emissions report, a partial emissions report or a report at company level, other than the shipping MRV lead auditor;
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‘shipping MRV lead auditor’ means a shipping MRV auditor in charge of directing and supervising the verification team, who is responsible for performing and reporting on the assessment of a monitoring plan or the verification of an emissions report, a partial emissions report or a report at company level;
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‘independent reviewer’ means a person assigned by the verifier specifically to carry out internal review activities, who belongs to the same entity but has not carried out any of the verification activities subject to review;
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‘technical expert’ means a person who provides detailed knowledge and expertise on a specific matter as required for the performance of verification activities for the purposes of Articles 4 to 36 and accreditation activities for the purposes of Articles 46 to 63;
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‘assessor’ means a person assigned by a national accreditation body to assess a verifier pursuant to this Regulation, individually or as part of an assessment team;
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‘lead assessor’ means an assessor who is given overall responsibility for the assessment of a verifier pursuant to this Regulation;
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‘assessment team’ means one or more assessors appointed by a national accreditation body to assess a verifier pursuant to this Regulation;
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‘competence’ means the ability to apply knowledge and skills to carry out an activity;
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‘analytical procedures’ means the analysis of fluctuations and trends in the data including an analysis of the relationships that are inconsistent with other relevant information or that deviate from predicted amount;
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‘control system’ means the company’s risk assessment and entire set of control activities, including the continuous management thereof, that a company has established, documented, implemented and maintained pursuant to Part C, point 1, of Annex I to Regulation (EU) 2015/757;
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‘control activities’ means any acts carried out or measures implemented by the company to mitigate inherent risks.
Article 3 Presumption of conformity
A verifier that demonstrates conformity with the criteria laid down in the relevant harmonised standards, within the meaning of Article 2(9) of Regulation (EC) No 765/2008, or parts thereof, the references of which have been published in the Official Journal of the European Union, shall be presumed to comply with the requirements of Articles 4 to 45 of this Regulation in so far as the applicable harmonised standards cover those requirements.