The European Emission Trading Directive applies to energy activities (combustion of fuels for energy purposes, petroleum refining, coke production), production and processing of ferrous and non-ferrous metals, the mineral products industry, the paper industry, the chemical industry, the capture, transport and storage of greenhouse gases (GHG), and air transport.
ETS is a flexible mechanism that follows the cost-effectiveness and economy criteria, for the exchange of greenhouse gas emission allowances within the European Union.
Legal Framework
The ratification of the Kyoto Protocol by the EU and the Member States led to the publication of the European Emission Trading Directive (2003/87/EC). Since 1 January 2005, European companies falling within the scope of the Directive are obliged to calculate their CO2 emissions and submit annual reports.
For the plants and facilities, the Directive provides the following:
- issue of authorisations by National Competent Authorities (NCA);
- allocation of free emission allowances by the NCA for the majority of the installations covered by the Directive, according to the harmonised Delegated Regulation (UE) 331/2019;
- an obligation to monitor and report CO2 and/or CO2e emissions by 31 March of each year for the previous year;
- an obligation to monitor and report the activity level for each sub installation according to the Implementing Regulation (UE) 1842/2019 by 31 March of each year for the previous year;
- an obligation to return the amount of credits corresponding to the CO2 or CO2e emissions declared by 30 April of each year for the previous year.
Audit procedure
- compilation and submission of the questionnaire for the formulation of the offer
- documentary verification: Strategic Analysis, Risk Analysis, Emission Inventory Assessment, Data Collection Methods, Calculation Methods, Communication
- process verification: Examination of Completeness of Sources and Flows, System Monitoring Methodology, Data Acquisition Procedures, and Uncertainty
- assessment
- reporting: drawing up the internal audit and production report and sending an audit declaration to the manager
- independent review of practices (ITR: Independent Technical Review).
Why RINA?
RINA is the EU ETS Verifier accredited by ACCREDIA (Accreditation Certificate No 002 O).
The accreditation covers all areas with the sole exclusion of geological capture and storage of greenhouse gases and production of nitric acid, adipic acid, glyoxal, glyoxylic acid and caprolactam.
