What is the European Emissions Trading Scheme (EU ETS)?
As an important component of European environmental policy, the European Emissions Trading System aims to achieve the CO2 reduction targets set out in the 2015 UN Climate Change Conference in Paris. The European Emissions Trading System covers around 40 percent of the European Union's (EU) total greenhouse gas emissions. Around 11,000 stationary installations such as power plants, refineries and steelworks are included.
All companies that are obliged to participate in emissions trading must surrender one emissions allowance (CO2 certificate) for every tonne of CO2 emitted. Some companies, such as those in energy-intensive industries, are allocated a limited number of CO2 certificates free of charge. The remaining allowances must be purchased at auction or bought from other companies that have too many allowances.
Who is affected by European Emissions Trading?
Plants with a thermal input exceeding 20 MW and energy-intensive industrial plants, such as those in the steel industry, are subject to European emissions trading. In addition, installations that emit nitrous oxide (N2O, e.g. in nitric acid production) or perfluorinated hydrocarbons (PFCs, e.g. in aluminium production) must comply with the regulations of the European Emissions Trading Scheme. A detailed list of all those affected by emissions trading can be found on the website of the German Emissions Trading Authority (DEHSt).
All plants that generate emissions from the activities listed in Annex 1 Part 2 of the TEHG are subject to emissions trading. The activities listed in Annex 1 Part 2 of the TEHG are the implementation of Annex I of the EU Emissions Trading Directive (Directive 2003/87/EC – EHRL).
Facts and information
Emissions reporting is based on Directive 2003/87/EC. The Greenhouse Gas Emissions Trading Act (TEHG) is the national implementation of the EU Directive. The monitoring of emissions and the relevant reporting are subject to an EU-wide Monitoring Regulation (EU) 2018/2066. It is part of the harmonisation process of European regulations, alongside the Verification Regulation (EU) 2018/2067, which regulates the additional conditions for the accreditation and monitoring of the verification body.
The annually determined CO2 emissions and allocation data are recorded in an emissions or allocation data report via the form management system (FMS) of the German Emissions Trading Authority (DEHSt). This report is checked and verified for sufficient security, conformity and plausibility by a testing body approved by the national accreditation body (Deutsche Akkreditierungsstelle GmbH - DAkkS) in accordance with EU Regulation 765/2008. The emissions report must then be submitted to the competent authority by March 31st.
An important change in the 4th trading period is the additional verification of the information in the allocation data report (formerly the notification to the operator), as this forms the basis for the dynamic adjustment of free allocations.
In addition, biogenic fuels (biomethane, wood chips, etc.) must now be certified as sustainable by one of the recognised systems (including ISCC, REDcert, SURE), otherwise these fuels must be reported as fossil fuels.
Verification of allocation applications, allocation data reports and emissions reports
Independent, professional, timely verification of emissions and allocation-related data
Verification of compliance of monitoring and reporting methodology (monitoring plan) with the Monitoring Regulation
Specific recommendations and advice on emissions data management systems, quality assurance and control
Further services
Carbon Footprint
We verify your Carbon Footprint – for your product or your company.
Neue ETS-2-Pflichten: Kompaktes Wissen im kostenlosen Webinar
Erfahren Sie im kostenlosen Webinar, welche Pflichten im ETS 2 ab dem Berichtsjahr 2025 auf Sie zukommen und wie die Verifizierung durch die GUTcert abläuft: praxisnah und verständlich erklärt.
Emissionsfaktoren: UBA unterstützt Treibhausgasbilanzierung von Unternehmen
Mit Emissionsfaktoren unterstützt das UBA Unternehmen und andere Organisationen bei der Treibhausgasbilanzierung. Die Emissionsfaktoren sind kostenlos auf der UBA-Website zugänglich.
Übergang des CBAM in die reguläre Phase mit Änderungen aus dem Omnibuspaket
Ab dem Jahr 2026 geht der Carbon Border Adjustment Mechanism (CBAM) von der Übergangsphase in die Regelphase über. Das im September verabschiedete Omnibuspaket enthält einige Vereinfachungen für die Regelphase.
Öffentliche Konsultationen des Standards GHG Protocol Scope 2
Die Überarbeitung des GHG Protocol Scope 2 bringt mehr Genauigkeit, Transparenz und Vergleichbarkeit. Erfahren Sie, welche Änderungen kommen und was sie für Unternehmen bedeuten.
