Commission Delegated Regulation (EU) 2023/2849 of 12 October 2023 supplementing Regulation (EU) 2015/757 of the European Parliament and of the Council as regards the rules for reporting and submission of the aggregated emissions data at company level

1 Companies shall submit to the administering authority responsible the aggregated emissions data at company level calculated in accordance with the monitoring rules referred to in Part C of Annex II to Regulation (EU) 2015/757.

2 Companies shall include in the aggregated emissions data at company level the following information: (a) data identifying the company and the ships under the company’s responsibility, as follows: (i) name and nature of the company; (ii) IMO unique company and registered owner identification number; (iii) country of registration of the company, as recorded under the IMO Unique Company and Registered Owner Identification Number Scheme; (iv) address of the company; (v) name, job title, business address, telephone and email details of a contact person; (vi) administering authority responsible; (vii) list of ships, whose greenhouse gas emissions fall within the scope of Directive 2003/87/EC, that are under the company’s responsibility during the reporting period, including, for each ship, the IMO ship identification number and the IMO unique company and registered owner identification number of the registered owner, as well as the period during which the ship was under the company’s responsibility; (b) data related to the verification, as follows: (i) name of the verifier; (ii) address of the verifier; (iii) accreditation number of the verifier; (iv) national accreditation body that has accredited the verifier; (v) verifier’s statement; (c) the sum of all ships’ total aggregated emissions of greenhouse gases to be reported under Directive 2003/87/EC as determined at ship level in accordance with Part C, points 1.1 to 1.7, of Annex II to Regulation (EU) 2015/757, expressed in tonnes CO2 equivalent and disaggregated by greenhouse gas; (d) the sums of all ships’ total aggregated emissions of greenhouse gases to be reported under Directive 2003/87/EC as determined at ship level in accordance with Part C of Annex II to Regulation (EU) 2015/757, as calculated in accordance with: (i) Part C, point 1.1, of that Annex; (ii) Part C, points 1.1 and 1.2, of that Annex; (iii) Part C, points 1.1, 1.2 and 1.3, of that Annex; (iv) Part C, points 1.1 to 1.4, of that Annex; (v) Part C, points 1.1 to 1.5, of that Annex; (vi) Part C, points 1.1 to 1.6, of that Annex; (e) all relevant information related to the methodology used to aggregate emissions data at company level, including changes in the methodology compared to the previous reporting period.

1 The administering authority responsible shall make a conservative estimate of the aggregated emissions data at company level in any of the following situations: (a) no aggregated emissions data at company level have been submitted by the company by the deadline referred to in Article 11a of Regulation (EU) 2015/757; (b) the verified aggregated emissions data at company level referred to in Article 11a of Regulation (EU) 2015/757 are found to be not in compliance with that Regulation; (c) the aggregated emissions data at company level have not been verified as satisfactory in accordance with Commission Delegated Regulation (EU) 2016/2072 .

2 Where a verifier has concluded, in the verification report pursuant to Article 13(5) of Regulation (EU) 2015/757, that non-material misstatements exist and have not been corrected by the company before issuing the verification statement, the administering authority responsible shall assess those misstatements, and where the misstatements are found to be material, shall make a conservative estimate of the aggregated emissions data at company level.

3 Where the administering authority responsible makes a conservative estimate of the aggregated emissions data at company level, it shall inform the company whether and which corrections are required. The company shall make that information available to the verifier.

4 Member States shall establish an efficient exchange of information between the competent authorities responsible for approval of monitoring plans and the competent authorities receiving aggregated emissions data at company level, where those authorities are not the same.

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. It shall apply from 1 January 2024.