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Monitoring, reporting and verification of EU ETS emissions

Robust, transparent, consistent and accurate monitoring and reporting of greenhouse gas emissions are essential for the effective operation of the EU Emissions Trading System (EU ETS), the EU's key mechanism for reducing greenhouse gas emissions cost-effectively.

Power plant

The annual EU ETS 'compliance cycle'

Industrial installations and aircraft operators covered by the EU ETS are required to have an approved monitoring plan, according to which they monitor and report their emissions during the year. In the case of industrial installations, the monitoring plan forms part of the approved permit that is also required.

The data in the annual emissions report for a given year must be verified by an accredited verifier by 31 March of the following year. Once verified, operators must surrender the equivalent number of allowances by 30 April of that year.

This annual procedure of monitoring, reporting and verification (MRV), as well as all processes connected to these activities, is known as the 'compliance cycle' of the EU ETS.

Common rules

Installations and aircraft operators have to monitor and report their annual emissions in accordance with two Commission Regulations, the Monitoring and Reporting Regulation (MRR) and the Accreditation and Verification Regulation (AVR).  

These common rules are important for ensuring the quality of the annually reported emissions and the credibility of the data.

Encouraging administrative efficiency and a harmonised approach

To promote administrative efficiency and a harmonised approach in the Member States, the Commission has published electronic templates for monitoring plans, annual emission reports (including tonne-kilometer reporting by aviation operators), verification reports and improvement reports.

The Commission has also developed and published guidance and templates in support of the MRR and AVR. The guidance aims to promote more harmonised and cost-effective application of the regulations in all Member States, and support to the required mutual recognition of accredited verifiers.

The guidance and templates can be found under the Documentation tab above.