Emissions report and monitoring plan in EU ETS 2
Central elements of the EU ETS 2 are the monitoring plan and the annual emissions report, which must be prepared by the compliant companies and submitted to the German Emissions Trading Authority (DEHSt).
The monitoring plan - the basis for CO₂ recording
The monitoring plan is the central document in which a company describes how it will record and calculate the emissions of its fuels. The plan must be approved by DEHSt.
Contents of a monitoring plan:
- Description of the activities and the fuels concerned
- Method for calculating emissions (e.g. using energy quantities and emission factors)
- Data sources and measurement systems
- Quality assurance and control
- Responsibilities within the company
The monitoring plan must be reviewed regularly and adapted if necessary - for example, in the event of changes to the scope of supply or technical innovations.
The emissions report - annual account of CO₂ emissions
Every year, the company must prepare an emissions report that documents the actual emissions of the previous year. This is based on the approved monitoring plan.
Important aspects of the emissions report:
- Must transparently report all relevant emissions
- Will be reviewed by an authorised independent auditor (verifier) from the 2025 reporting year
- Must be submitted to DEHSt by the deadline (from 2026 by 30 April)
- Serves as the basis for the surrender of the corresponding emission allowances
The emissions report and the monitoring plan are key instruments in the new EU ETS 2 to ensure reliable and transparent recording of CO₂ emissions. It is crucial for the companies concerned to familiarise themselves with the requirements at an early stage and set up appropriate processes. After all, only those who monitor and report their emissions correctly will be able to use the new system in a legally compliant and cost-effective manner.
Do you need support in drawing up your monitoring plan and/or emissions report? We will be happy to help you fulfil your CO₂ reporting obligations in the best possible way as part of our reporting package.
Get in touch with us! +49 (0)30-398 8721-10 or via e-mail.