LegalizeCommission Delegated Regulation (EU) 2023/2917 of 20 October 2023 on the verification activities, accreditation of verifiers and approval of monitoring plans by administering authorities pursuant to Regulation (EU) 2015/757 of the European Parliament and of the Council on the monitoring, reporting and verification of greenhouse gas emissions from maritime transport, and repealing Commission Delegated Regulation (EU) 2016/2072
COMMISSION DELEGATED REGULATION (EU) 2023/2917 of 20 October 2023 on the verification activities, accreditation of verifiers and approval of monitoring plans by administering authorities pursuant to Regulation (EU) 2015/757 of the European Parliament and of the Council on the monitoring, reporting and verification of greenhouse gas emissions from maritime transport, and repealing Commission Delegated Regulation (EU) 2016/2072 (Text with EEA relevance)
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EU) 2015/757 of the European Parliament and of the Council of 29 April 2015 on the monitoring, reporting and verification of carbon dioxide emissions from maritime transport, and amending Directive 2009/16/EC (1), and in particular Article 6(8), third subparagraph, Article 7(5), second subparagraph, Article 13(6), Article 15(5) and Article 16(3) thereof,
Whereas:
(1) Commission Delegated Regulation (EU) 2016/2072 (2) lays down provisions concerning the assessment of monitoring plans and verification of emissions reports, concerning requirements in terms of competences and procedures, and concerning rules on accreditation and supervision of verifiers by national accreditation bodies. Regulation (EU) 2023/957 of the European Parliament and of the Council (3) amended Regulation (EU) 2015/757 in order to provide for the inclusion of maritime transport activities in the EU Emissions Trading System established by Directive 2003/87/EC of the European Parliament and of the Council (4) and for the monitoring, reporting and verification of emissions of additional greenhouse gases and emissions from additional ship types. It also laid down an obligation for companies to submit verified aggregated emissions data at company level (‘reports at company level’) and verified reports pursuant to Article 11(2) of Regulation (EU) 2015/757 where there is a change of company (‘partial emissions reports’), as well as an obligation for administering authorities responsible to approve monitoring plans and modifications thereto.
(2) In accordance with Article 3ge of Directive 2003/87/EC, the administering authority in respect of a shipping company is to ensure that the reporting of aggregated emissions data at company level submitted by a shipping company is verified in accordance with the verification and accreditation rules set out in Chapter III of Regulation (EU) 2015/757. The provisions on verification and accreditation laid down in this Regulation, supplementing the rules set out in Chapter III of Regulation (EU) 2015/757, should therefore include rules for the verification of aggregated emissions data at company level.
(3) Furthermore, it is necessary to add a set of rules for the verification of reports at company level to the regime laid down in Delegated Regulation (EU) 2016/2072, which follow the steps of the verification of emissions reports but avoid duplication of the verification activities as regards reports at ship level and unnecessary additional administrative burden.
(4) In addition, it is necessary to add a set of rules for the verification of partial emissions reports to the regime laid down in Delegated Regulation (EU) 2016/2072. Pursuant to Article 11(2) of Regulation (EU) 2015/757, partial emissions reports should cover the same elements as the emissions reports, but limited to the period corresponding to the activities carried out under the company’s responsibility. It is therefore appropriate that partial emissions reports are verified according to the same rules as those applicable to the verification of emissions reports.
(5) Article 6(8) and Article 7(5) of Regulation (EU) 2015/757 lay down, respectively, an empowerment for the Commission to adopt delegated acts to supplement that Regulation concerning the rules for the approval of monitoring plans by the administering authorities responsible and for the approval of changes in the monitoring plans by the administering authorities responsible. Article 13(6) and Article 15(5) of Regulation (EU) 2015/757 empower, respectively, the Commission to adopt delegated acts to supplement that Regulation with the rules for the verification of the aggregated emissions data at company level, including the verification methods and verification procedure, and the issuance of a verification report, and in order to further specify the rules for the verification activities referred to in that Regulation. Article 16(3) of Regulation (EU) 2015/757 provides for the Commission to adopt delegated acts in order to further specify the methods of accreditation of verifiers. As those verification, accreditation and approval activities are substantively linked, those five legal bases are used in this Regulation.
(6) Verification activities encompass the assessment of monitoring plans by verifiers, in accordance with Article 13(1) of Regulation (EU) 2015/757. When assessing a monitoring plan, verifiers should perform a number of activities to evaluate the completeness, relevance and conformity of the information submitted by the company in question as regards the ship’s monitoring and reporting process in order to be able to conclude whether the plan is in conformity with Regulation (EU) 2015/757. That should include elements related to the data management and control system as described in the ship’s monitoring plan, in accordance with the common principles for monitoring and reporting set out in Article 4 of Regulation (EU) 2015/757 and Annexes I and II thereto. To guarantee the proper enforcement of Regulation (EU) 2015/757, where the organisation or person that has assumed the responsibility for the operation of the ship from the shipowner and that, on assuming such responsibility, has agreed to take over all the duties and responsibilities imposed by the International Management Code for the Safe Operation of Ships and for Pollution Prevention, set out in Annex I to Regulation (EC) No 336/2006 of the European Parliament and of the Council (5), also assumes responsibility for compliance with the obligations under Regulation (EU) 2015/757 and, where applicable, under Directive 2003/87/EC, this organisation or person should provide the verifier, before the start of the assessment of the monitoring plan, with a document that proves that it has been duly mandated by the shipowner to comply with the obligations under Regulation (EU) 2015/757, and, where applicable, under Directive 2003/87/EC. In respect of ships whose emissions fall within the scope of Directive 2003/87/EC, the document referred to in Article 1(2) of Commission Implementing Regulation (EU) 2023/2599 (6), can be provided to the verifier for the assessment of the monitoring plan.
(7) This Regulation supplements Regulation (EU) 2015/757 by providing for specific rules with regards to activities related to the verification of emissions reports, partial emissions reports and reports at company level, accreditation of verifiers and assessment and approval of monitoring plans. Those activities should respect the monitoring and reporting principles laid down in Regulation (EU) 2015/757 and Annexes I and II thereto, and Commission Delegated Regulation (EU) 2023/2849 (7).
(8) Use of the empowerments laid down in Article 6(8) and Article 7(5) of Regulation (EU) 2015/757 should ensure that the approval of monitoring plans and of modifications thereto granted in accordance with that Regulation is carried out in a harmonised manner by administering authorities responsible, notably in terms of notifications and information provided by companies and administering authorities responsible.
(9) Monitoring plans of ships whose emissions fall within the scope of Regulation (EU) 2015/757 but not within the scope of Directive 2003/87/EC should not be subject to the approval of the administering authority responsible.
(10) When approving monitoring plans and modifications thereto, administering authorities responsible should take due account of the verifier’s conclusions on the assessment of monitoring plans. Decisions to approve monitoring plans should be made independently by administering authorities responsible, as administering authorities in respect of a shipping company should ensure that shipping companies under their responsibility comply with Directive 2003/87/EC and Regulation (EU) 2015/757, including in relation to the monitoring and reporting of the relevant parameters during a reporting period.
(11) Where the administering authority responsible does not approve the monitoring plan, the company should revise it according to the information provided by that administering authority and submit a revised version of that monitoring plan for a reassessment by the verifier. Several exchanges may be held between companies and administering authorities responsible before the revised monitoring plan is sent to the verifier for reassessment, in order to avoid unnecessary administrative burden for companies and verifiers.
(12) The implementation of Article 13(6) and Article 15(5) of Regulation (EU) 2015/757 requires an overall framework of rules to ensure that the assessment of monitoring plans, the verification of emissions reports, of partial emissions reports and of reports at company level, and the issuance of verification reports established in accordance with that Regulation are carried out in a harmonised manner by verifiers possessing the technical competence to perform the entrusted tasks independently and impartially.
(13) Harmonised rules for the assessment of monitoring plans, the verification of emissions reports, of partial emissions reports and of reports at company level, and the issuance of documents of compliance by verifiers should clearly define the verifiers’ responsibilities.
(14) The verifier’s conclusions on the assessment of the monitoring plan are essential to allow companies and administering authorities responsible to understand the outcome of verification activities by the verifier. It is therefore necessary that such conclusions include any relevant information found in the course of the assessment of the monitoring plan, including a description of any uncorrected non-conformities and a summary of the verifier’s procedures, including in relation to site visits.
(15) The provision of documents and the exchange of relevant information between companies and verifiers are essential for all aspects of the verification process, in particular for the assessment of the monitoring plan, the performance of the strategic and risk analyses, the verification of the emissions report, of the partial emissions report and of the report at company level. It is therefore necessary to establish a set of harmonised requirements governing the provision of information and documents to be made available to the verifier before it starts its verification activities and at other points in the course of the verification.
(16) The verifier should take a risk-based approach in verifying emissions reports, partial emissions reports and reports at company level, in accordance with Article 15(1), (2) and (3) of Regulation (EU) 2015/757. Analysis of the susceptibility of reported data to potential material misstatement is an essential part of the verification process and determines how the verifier should carry out its activities.
(17) In order to ensure consistency and comparability of monitored data over time in accordance with Article 4(3) of Regulation (EU) 2015/757, the monitoring plan that has been assessed as satisfactory and, where applicable, that has been approved by the administering authority responsible, should be the reference point for the verifier when assessing a ship’s emissions report.
(18) All steps in the process of verifying an emissions report, a partial emissions report or a report at company level are interconnected and should culminate in the issuance of a verification report containing a statement of the outcome of the verification. The level of assurance for the verification report should relate to the depth and detail of the verification activities and the wording of the verification statement.
(19) The assessment of monitoring plans and the verification of emissions reports, partial emissions reports and reports at company level should be carried out by competent personnel. To fulfil these obligations, verifiers should therefore establish internal processes and continuously improve them. The criteria for determining whether a verifier is competent should be the same in all Member States and should be verifiable, objective and transparent.
(20) To promote high quality in verification activities, harmonised rules should be laid down to determine whether a verifier is competent, independent and impartial and thus qualified to carry out the requisite activities.
(21) Regulation (EC) No 765/2008 of the European Parliament and of the Council (8) lays down a comprehensive framework for accreditation of conformity assessment bodies performing conformity assessment activities. Pursuant to Article 16(2) of Regulation (EU) 2015/757, the relevant provisions of Regulation (EC) No 765/2008 are to apply, where no specific provisions concerning the accreditation of verifiers are laid down in Regulation (EU) 2015/757.
(22) Article 16(3) of Regulation (EU) 2015/757 empowers the Commission to further specify the methods of accreditation of verifiers for activities within the scope of that Regulation, that is, in relation to greenhouse gas emissions from the maritime transport sector. Accordingly, this Regulation complements the rules laid out in Regulation (EC) No 765/2008 and Regulation (EU) 2015/757, notably in relation to applicable harmonised standards, requirements for assessment teams, implementation of peer evaluation of national accreditation bodies, and mutual recognition of verifiers. Specification of such additional rules is necessary in order to ensure that criteria and standards considered in the context of the accreditation of verifiers for activities within the scope of Regulation (EU) 2015/757 are fit to the purpose and content of those activities. Those rules should contribute to further enhance the robustness of the verification and accreditation processes as well as an harmonised approach across Member States.
(23) The system of verification and accreditation should avoid unnecessary duplication of procedures and organisations established pursuant to other Union legal instruments as that would result in an increased burden for Member States or economic operators. It is therefore appropriate to take into account best practices resulting from the application of harmonised standards adopted by the European Committee for Standardisation on the basis of a remit issued by the Commission in accordance with Directive 98/34/EC of the European Parliament and of the Council (9), such as those concerning requirements for greenhouse gas validation and verification bodies for use in accreditation or other forms of recognition, and concerning general requirements for accreditation bodies accrediting conformity assessment bodies, the references of which have been published in the Official Journal of the European Union, and other technical documents developed by European cooperation for Accreditation.
(24) The national accreditation body appointed pursuant to Regulation (EC) No 765/2008 should be empowered to accredit and issue an authoritative statement concerning the competence of a verifier to perform the verification activities pursuant to this Regulation, adopt administrative measures such as a suspension or withdrawal of the accreditation and carry out the surveillance of verifiers.
(25) Effective cooperation between national accreditation bodies and administering authorities responsible is essential for the proper functioning of the EU Emissions Trading System, which is to include maritime transport emissions from the reporting period starting on 1 January 2024, and for the supervision on the quality of verification. For reasons of transparency, it is necessary to ensure that the national accreditation bodies and administering authorities responsible establish effective means of information exchange. Information exchanges between administering authorities responsible and between administering authorities responsible and national accreditation bodies should be governed by the strictest guarantees of confidentiality and professional secrecy and be handled in accordance with applicable national and Union law.
(26) In light of the inclusion of emissions from maritime transport activities in the EU Emissions Trading System, it is necessary to ensure further alignment of the rules for the verification and accreditation activities applying to greenhouse gas emissions from the maritime transport sector introduced by this Regulation with the rules for the verification and accreditation activities applying to greenhouse gas emissions from the other sectors covered by the EU Emissions Trading System, while taking into account the specific features of the maritime transport sector. That alignment of rules concerns notably rules on verification activities, including site visits, on information exchange, on requirements for verifiers and on requirements for national accreditation bodies.
(27) Due to the extent of the necessary changes to Delegated Regulation (EU) 2016/2072, it is appropriate to repeal that Regulation in its entirety.
(28) The provisions in this Regulation relate to verification, approval and accreditation activities related to greenhouse gas emissions released from 1 January 2024. They ensure the effective functioning of the EU Emissions Trading System, which is to include maritime transport emissions from the reporting period starting on 1 January 2024, and the inclusion of methane and nitrous oxide emissions within the scope of Regulation (EU) 2015/757 from the reporting period starting on 1 January 2024. It is therefore appropriate for the provisions of this Regulation to apply from 1 January 2024,
HAS ADOPTED THIS REGULATION:
CHAPTER I
GENERAL PROVISIONS
Article 1
Subject matter
This Regulation lays down provisions concerning the assessment of monitoring plans and the verification of emissions reports and aggregated emissions data at company level. It also lays down requirements in terms of competences and procedures.
This Regulation further specifies the methods of accreditation of verifiers by national accreditation bodies and rules on information exchange.
This Regulation lays down rules on approval of monitoring plans and of modifications thereto by administering authorities responsible.
Article 2
Definitions
For the purpose of this Regulation, the following definitions apply:
(1) ‘accreditation’ means attestation by a national accreditation body that a verifier meets the requirements of harmonised standards within the meaning of Article 2(9) of Regulation (EC) No 765/2008 and the requirements of this Regulation and is thus qualified to carry out the verification activities pursuant to Articles 4 to 36;
(2) ‘emissions report’ means a report as referred to in Article 11(1) of Regulation (EU) 2015/757;
(3) ‘partial emissions report’ means a report as referred to in Article 11(2) of Regulation (EU) 2015/757;
(4) ‘report at company level’ means the aggregated emissions data at company level as defined in Article 3, point (q), of Regulation (EU) 2015/757;
(6) ‘reasonable assurance’ means a high but not absolute level of assurance, expressed positively in the verification statement, as to whether the emissions report, the partial emissions report or the report at company level subject to verification is free of material misstatements;
(7) ‘level of assurance’ means the degree of assurance that the verifier provides on the verification report based on the objective of reducing the verification risk according to the circumstances of the verification engagement;
(8) ‘materiality level’ means the quantitative threshold or cut-off point above which the verifier considers misstatements, individually or taken together, to be material;
(9) ‘inherent risk’ means the susceptibility of a parameter in the emissions report, the partial emissions report or the report at company level to misstatements that could be material, individually or taken together, before taking into consideration the effect of any related control activities;
(10) ‘control risk’ means the susceptibility of a parameter in the emissions report, the partial emissions report or the report at company level to misstatements that could be material, individually or when taken together with other misstatements, and will not be prevented or detected and corrected on a timely basis by the control system;
(11) ‘detection risk’ means the risk of a verifier not detecting a material misstatement;
(12) ‘verification risk’ means the risk (a function of inherent, control and detection risk) of the verifier expressing an inappropriate verification opinion when the emissions report, the partial emissions report or the report at company level is not free of material misstatements;
(13) ‘misstatement’ means an omission, misrepresentation or error in the reported data, apart from the uncertainty permissible pursuant to Regulation (EU) 2015/757 and taking into consideration the guidelines developed by the Commission on those matters;
(14) ‘material misstatement’ means a misstatement that, in the opinion of the verifier, individually or when taken together with other misstatements, exceeds the materiality level or could otherwise, have an impact on the total reported emissions or other relevant information;
(15) ‘site’, for the purposes of assessing the monitoring plan or verifying the emissions report or partial emissions report of a ship, or the report at company level, means a location where the monitoring process is defined and managed, including locations where relevant data and information are controlled and stored;
(16) ‘internal verification documentation’ means all internal documentation that a verifier has compiled to record documentary evidence and justification of activities carried out to assess the monitoring plan or verify an emissions report, a partial emissions report or a report at company level pursuant to this Regulation;
(17) ‘shipping MRV auditor’ means an individual member of a verification team responsible for assessing a monitoring plan or verifying an emissions report, a partial emissions report or a report at company level, other than the shipping MRV lead auditor;
(18) ‘shipping MRV lead auditor’ means a shipping MRV auditor in charge of directing and supervising the verification team, who is responsible for performing and reporting on the assessment of a monitoring plan or the verification of an emissions report, a partial emissions report or a report at company level;
(19) ‘independent reviewer’ means a person assigned by the verifier specifically to carry out internal review activities, who belongs to the same entity but has not carried out any of the verification activities subject to review;
(20) ‘technical expert’ means a person who provides detailed knowledge and expertise on a specific matter as required for the performance of verification activities for the purposes of Articles 4 to 36 and accreditation activities for the purposes of Articles 46 to 63;
(21) ‘assessor’ means a person assigned by a national accreditation body to assess a verifier pursuant to this Regulation, individually or as part of an assessment team;
(22) ‘lead assessor’ means an assessor who is given overall responsibility for the assessment of a verifier pursuant to this Regulation;
(23) ‘assessment team’ means one or more assessors appointed by a national accreditation body to assess a verifier pursuant to this Regulation;
(24) ‘competence’ means the ability to apply knowledge and skills to carry out an activity;
(25) ‘analytical procedures’ means the analysis of fluctuations and trends in the data including an analysis of the relationships that are inconsistent with other relevant information or that deviate from predicted amount;
(26) ‘control system’ means the company’s risk assessment and entire set of control activities, including the continuous management thereof, that a company has established, documented, implemented and maintained pursuant to Part C, point 1, of Annex I to Regulation (EU) 2015/757;
(27) ‘control activities’ means any acts carried out or measures implemented by the company to mitigate inherent risks.
Article 3
Presumption of conformity
A verifier that demonstrates conformity with the criteria laid down in the relevant harmonised standards, within the meaning of Article 2(9) of Regulation (EC) No 765/2008, or parts thereof, the references of which have been published in the Official Journal of the European Union, shall be presumed to comply with the requirements of Articles 4 to 45 of this Regulation in so far as the applicable harmonised standards cover those requirements.
CHAPTER II
VERIFICATION ACTIVITIES
SECTION 1
Assessment of monitoring plans
Article 4
Information to be provided by companies
Companies shall provide the verifier with their ship’s monitoring plan using a template corresponding to the one set out in Annex I to Implementing Regulation (EU) 2016/1927. If the monitoring plan is in a language other than English, they shall provide an English translation.
Before the start of the assessment of the monitoring plan, the company shall also provide the verifier with at least the following information:
(a) relevant documentation or description of the ship’s installations, including emissions sources certificates, flow meters used (if applicable), procedures and processes or flowcharts prepared and maintained outside the plan, where applicable, to which reference is made in the plan, including procedures for data flow activities and control activities;
(b) the risk assessment referred to in Part C, point 1, of Annex I to Regulation (EU) 2015/757 and an outline of the overall control system;
(c) in the event of those changes to the monitoring and reporting system referred to in Article 7(2), points (c) and (d), of Regulation (EU) 2015/757, relevant updated versions or new documents enabling the assessment of the amended plan;
(d) where the company is the organisation or person, such as the manager or the bareboat charterer, that has assumed the responsibility for the operation of the ship from the shipowner and that, on assuming such responsibility, has agreed to take over all the duties and responsibilities imposed by the International Management Code for the Safe Operation of Ships and for Pollution Prevention, set out in Annex I to Regulation (EC) No 336/2006, evidence that this organisation or person has been duly mandated by the shipowner to comply with the obligations under Regulation (EU) 2015/757 and, where applicable, the national measures transposing Directive 2003/87/EC and the obligation to surrender allowances under Article 3gb and 12 of that Directive (the ‘ETS obligations’).
For the purpose of paragraph 2, point (d), the organisation or person referred to in that point shall provide the verifier with a document clearly indicating that it has been duly mandated by the shipowner to comply with the obligations under Regulation (EU) 2015/757 and, where applicable, the ETS obligations.
The document shall be signed by both the shipowner and that organisation or person.
If that document is in a language other than English, an English translation shall be provided.
The document shall include the following information:
(a) the name and the IMO unique company and registered owner identification number of the organisation or person mandated by the shipowner;
(b) the country of registration of the organisation or person mandated by the shipowner, as recorded under the IMO Unique Company and Registered Owner Identification Number Scheme;
(c) the name and the IMO unique company and registered owner identification number of the shipowner;
(e) the date of application of the mandate from the shipowner to that organisation or person;
(f) the IMO ship identification number of the ship.
The company shall, upon request, provide any other information deemed relevant to carry out its assessment of the plan.
Article 5
Assessment of monitoring plans
When assessing the monitoring plan, the verifier shall address the assertions of completeness, accuracy, relevance and conformity with Regulation (EU) 2015/757 of the information provided in the monitoring plan.
The verifier shall at least:
(a) assess that the company used the appropriate monitoring plan template and that information is provided for all mandatory items referred to in Annex I to Implementing Regulation (EU) 2016/1927;
(b) ensure that the shipowner is identical to the registered owner as recorded under the IMO Unique Company and Registered Owner Identification Number Scheme;
(c) ensure that the country of registration of the company is identical to the one recorded under the IMO Unique Company and Registered Owner Identification Number Scheme;
(d) where the company is not the shipowner, ensure that the company has been duly mandated by the shipowner to comply with the obligations under Regulation (EU) 2015/757 and, where applicable, the ETS obligations;
(e) verify that the information in the monitoring plan accurately and completely describes the emission sources and measurement equipment installed on board the ship and the systems and procedures in place to monitor and report relevant information pursuant to Regulation (EU) 2015/757;
(f) ensure that adequate monitoring arrangements are provided for in the event of the company seeking to benefit from the derogation of ‘per voyage’ monitoring of fuel and greenhouse gas emissions pursuant to Article 9(2) of Regulation (EU) 2015/757, taking into account the necessary information referred to in Article 10, point (k), of that Regulation;
(g) where applicable, assess whether the information submitted by the company regarding elements, procedures or controls implemented as part of the ship’s existing management systems or covered by harmonised relevant quality, environmental or management standards is suitable for monitoring greenhouse gas emissions and other relevant information and reporting pursuant to Regulation (EU) 2015/757 and Implementing Regulation (EU) 2016/1928.
For the purpose of assessing the monitoring plan, the verifier may resort to inquiry, document inspection, observation and any other audit technique deemed appropriate.
Article 6
Site visits
The verifier shall carry out site visits in order to gain sufficient understanding of the procedures described in the monitoring plan and validate that the information therein is accurate.
The verifier shall determine the location or locations of the site visit after taking into consideration the place where the critical mass of relevant data is stored, including electronic or hard copies of documents of which the originals are kept on the ship, and the place where data-flow activities and control activities are carried out.
The verifier shall also determine the activities to be performed and the time needed for the site visit.
The company shall provide the verifier with access to its sites, including to its relevant onshore locations and the relevant ship.
The verifier may carry out a virtual site visit provided that one of the following conditions is fulfilled:
(a) the verifier has sufficient understanding of the ship’s monitoring and reporting systems, including their existence, implementation and effective operation by the company;
(b) the nature and level of complexity of the ship’s monitoring and reporting system are such that a physical site visit is not required;
(c) the verifier is able to obtain and assess all requisite information remotely;
(d) where serious, extraordinary and unforeseeable circumstances, outside the control of the company, prevent the verifier from carrying out a physical site visit and where those circumstances cannot, after using all reasonable efforts, be overcome.
The verifier shall take measures to reduce the verification risk to an acceptable level to obtain reasonable assurance that the monitoring plan is in conformity with Regulation (EU) 2015/757.
The decision to carry out a virtual site visit shall be made after determining that the conditions for carrying out a virtual site visit are met. The verifier shall inform without undue delay the company of the decision to carry out a virtual site visit and that the conditions for carrying out a virtual site visit are met.
The verifier may waive a site visit as referred to in paragraphs 1 and 5 provided that the conditions laid down in paragraph 5, points (a), (b) and (c), are cumulatively fulfilled.
The verifier shall take measures to reduce the verification risk to an acceptable level to obtain reasonable assurance that the monitoring plan is in conformity with Regulation (EU) 2015/757.
The decision to waive a site visit shall be made after determining that the conditions for waiving site visits are met. The verifier shall inform without undue delay the company of the decision to waive a site visit and that the conditions for waiving site visits are met.
A site visit as referred to in paragraphs 1 and 5 shall not be waived in any of the following situations:
(a) when the monitoring plan of a ship is assessed for the first time by the verifier;
(b) if, during the reporting period, there have been modifications of the monitoring plan as referred to in Article 7(2), points (b) to (e), of Regulation (EU) 2015/757.
If the verifier carries out a virtual site visit pursuant to paragraph 5 or waives a site visit pursuant to paragraph 6, it shall provide justification for doing so in the internal verification documentation.
Article 7
Addressing non-conformities in the monitoring plan
Where the verifier identifies non-conformities in the course of the assessment of the monitoring plan, it shall inform the company thereof without undue delay and request relevant corrections within a proposed timeframe.
The company shall correct all non-conformities communicated by the verifier and submit a revised monitoring plan to the verifier according to the agreed timeframe that allows the verifier to reassess it before the start of the reporting period.
The verifier shall document in the internal verification documentation, marking them as resolved, all non-conformities that have been corrected in the course of the assessment of the monitoring plan.
Article 8
Independent review of the assessment of the monitoring plan
The verification team shall submit the internal verification documentation and draft conclusions from the assessment of the plan to an independent reviewer without delay and prior to communicating them to the company.
The independent reviewer shall perform a review to ensure that the monitoring plan has been assessed in accordance with this Regulation and that due professional care and judgment have been exercised.
The scope of the independent review shall encompass the complete assessment process described in Articles 4 to 9.
The verifier shall include the results of the independent review in the internal verification documentation.
Article 9
Verifier’s conclusions on the assessment of the monitoring plan
On the basis of the information collected during the assessment of the monitoring plan, the verifier shall without delay provide the company in writing with the conclusions reached. The conclusions shall include the following elements:
(a) a statement on whether the monitoring plan is assessed as being in conformity with Regulation (EU) 2015/757, Implementing Regulation (EU) 2016/1927 and, where applicable, Directive 2003/87/EC, or on whether it contains non-conformities that make it not in compliance with Regulation (EU) 2015/757, Implementing Regulation (EU) 2016/1927 and, where applicable, Directive 2003/87/EC;
(b) a description of uncorrected non-conformities, if any;
(c) a summary of the verifier’s procedures, including information on site visits, on the reasons for conducting virtual site visits or the reasons for waiving them;
(d) where a monitoring plan is assessed following changes to the monitoring plan as referred to in Article 7(2) of Regulation (EU) 2015/757, a summary of those changes during the reporting period concerned;
(e) any other relevant elements found in the course of the assessment of the monitoring plan.
SECTION 2
Verification of emissions reports and partial emissions reports
Article 10
Information to be provided by companies
Before the start of the verification of the emissions report and of the partial emissions report, companies shall provide the verifier with the following supporting information:
(a) a list of voyages carried out by the ship in question during the reporting period or, as far as partial emissions reports are concerned, the period during which the ship was under the responsibility of the company, pursuant to Article 10 of Regulation (EU) 2015/757;
(c) a copy of the emissions report from the previous year where appropriate, if the verifier did not carry out the verification for that report;
(d) a copy of the monitoring plan or plans applied, with the conclusions from the assessment carried out by an accredited verifier and, where applicable, evidence of the approval by the administering authority responsible together with the notification sent by the administering authority responsible to the company.
Once the verifier has identified the specific section(s) or document(s) deemed relevant for the purpose of its verification, companies shall also provide the following supporting information:
(a) copies of the ship’s official logbook and of the oil record book (if separate);
(b) copies of bunkering documents;
(c) copies of any relevant certificate concerning fuels for the purposes of determining emission factors in accordance with Annex I or Part C, point 1.2, of Annex II to Regulation (EU) 2015/757;
(d) copies of documents containing information on the number of passengers transported and the amount of cargo carried, distance travelled and time spent at sea for the ship’s voyages during the reporting period.
Additionally, and if applicable on the basis of the monitoring method applied, verifiers may ask the company to provide:
(a) an overview of the IT landscape showing the data-flow for the relevant ship;
(b) evidence of the maintenance and accuracy/uncertainty of measurement equipment/flow meters (e.g. calibration certificates);
(c) an extract of fuel consumption activity data from flow meters;
(d) copies of evidence of fuel tank meter readings;
(e) an extract of activity data from direct emissions measurement systems;
(f) any other information relevant to the verification of the emissions report or partial emissions report.
In the event of a change of company, the companies involved shall exercise due diligence to provide the verifier, upon its request, with the supporting documents or information referred to in paragraphs 1, 2 and 3 relating to the voyages performed under their respective responsibilities.
Companies shall retain the information referred to in paragraphs 1 to 4 for the periods set under the 1973 International Convention for the Prevention of Pollution from Ships (the MARPOL Convention) and the 1988 International Convention for the Safety of Life at Sea (the SOLAS Convention). Pending the issuance of the Document of compliance in accordance with Article 17 of Regulation (EU) 2015/757 or, for partial emissions reports, pending the issuance of the verification report, the verifier may request any of the information referred to in paragraphs 1, 2 and 3.
Article 11
Strategic analysis
At the beginning of the verification, the verifier shall assess the likely nature, scale and complexity of the verification tasks by carrying out a strategic analysis of all activities relevant to the ship.
For the purposes of understanding the activities carried out by the company, the verifier shall collect and review the information needed to assess that the verification team is sufficiently competent to carry out the verification, to determine that the time allocation indicated in the contract has been set correctly and to ensure that it is able to conduct the necessary risk analysis. That information shall include at least:
(a) the information referred to in Article 10(1) and (2);
(b) the information obtained from the verification in previous years, if the verifier is carrying out the verification for the same company.
When reviewing the information referred to in paragraph 2, the verifier shall at least assess the following aspects:
(a) the ships’ engines and fuel types used, as well as the number of voyages carried out by the ship in question during the reporting period;
(b) the monitoring plan as assessed by the verifier and, where applicable, as approved by the administering authority responsible;
(c) the data flow activities and the control system.
When carrying out the strategic analysis, the verifier shall check the following:
(a) whether the monitoring plan presented to it is the most recent version and, where required in accordance with Article 6(8) and Article 7(5) of Regulation (EU) 2015/757, whether it has been approved by the administering authority responsible;
(b) whether there have been any modifications to the monitoring plan during the reporting period as referred to in Article 7(2) of Regulation (EU) 2015/757, and, where applicable, whether they have been approved by the administering authority responsible.
Article 12
Risk analysis to be carried out by verifiers
In addition to the elements referred to in paragraphs 1, 2 and 3 of Article 15 of Regulation (EU) 2015/757, the verifier shall identify and analyse all of the following:
(a) the inherent risks;
(b) the control risks;
(c) the detection risks.
When identifying and analysing the elements referred to in the first subparagraph, the verifier shall consider the findings from the strategic analysis referred to in Article 11(1).
When performing the risk analysis, the verifier shall consider any areas of higher verification risk and at least the following: voyage data, fuel consumption, fuel types used, application of any derogation from Article 12(3) of Directive 2003/87/EC provided for in Articles 12(3a), 12(3b) and 12(3-e) to 12(3-b) of that Directive, greenhouse gas emissions, distance travelled, time spent at sea, cargo carried and aggregation of data in the emissions report or partial emissions report.
When identifying and analysing the aspects referred to in paragraph 2, the verifier shall consider the existence, completeness, accuracy, consistency, transparency and relevance of the information reported.
Where appropriate, in the light of the information obtained in the course of the verification, the verifier shall revise the risk analysis and modify or repeat the verification activities to be performed.
Article 13
Verification plan
The verifier shall draft a verification plan commensurate with the information obtained and the risks identified during the risk analysis. The verification plan shall include the following:
(a) a verification programme describing the nature and scope of the verification activities and the time and manner in which they are to be carried out;
(b) a test plan setting out the scope and methods of testing the control activities as well as the procedures for control activities;
(c) a data sampling plan setting out the scope and methods of data sampling relating to data points underlying the aggregated greenhouse gas emissions, fuel consumption or other relevant information in the emissions report or partial emissions report.
Article 14
Verification process concerning the emissions report and partial emissions report
The verifier shall implement the verification plan and, on the basis of the risk analysis, verify whether the monitoring and reporting systems, as described in the monitoring plan that has been assessed as satisfactory, exist in practice and are properly implemented.
To that end, the verifier shall consider carrying out the following types of processes:
(a) enquiry with relevant staff;
(b) document inspection;
(c) observation and walkthrough procedures.
The verifier shall verify the following:
(a) the data flow activities and the systems used in the data flow, including information technology systems;
(b) whether the control activities are appropriately documented, implemented, maintained and effective to mitigate the inherent risks;
(c) whether the procedures listed in the monitoring plan are effective to mitigate the inherent risks and control risks and whether the procedures are implemented, sufficiently documented and properly maintained.
For the purposes of point (a), the verifier shall track the data flow following the sequence and interaction of the data flow activities from primary source data to the compilation of the emissions report or partial emissions report.
For the purposes of points (b) and (c), the verifier may use sampling methods specific to a ship provided that, based on the risk analysis, sampling is justified.
Article 15
Verification of reported data
The verifier shall verify the data reported in the emissions report or the partial emissions report through the following:
(a) detailed testing, including by tracing the data back to the primary data source;
(b) cross-checking the data with external data sources, including ship-tracking data;
(c) performing reconciliations;
(d) checking thresholds as regards appropriate data;
(e) carrying out recalculations.
As part of the data verification referred to in paragraph 1, the verifier shall verify:
(a) the completeness of emission sources as described in the monitoring plan;
(b) the completeness of data, including those on voyages reported as falling under Regulation (EU) 2015/757;
(d) the consistency between reported aggregated data and data from relevant documentation or primary sources;
(e) the consistency between aggregated fuel consumption and data on fuel purchased or otherwise supplied to the ship in question, if applicable;
(f) the reliability and accuracy of the data.
Article 16
Verification of methods applied for missing data
Where methods laid down in the monitoring plan as assessed by the verifier and, where applicable, as approved by the administering authority responsible have been used to complete missing data pursuant to Part C of Annex I to Regulation (EU) 2015/757, the verifier shall verify whether the methods used were appropriate for the specific situation and whether they have been applied correctly.
Where the methods referred to in paragraph 1 were not assessed or approved beforehand, the verifier shall verify whether the approach used by the company to complete the missing data ensures that the emissions are not underestimated and that that approach does not lead to material misstatements.
Article 17
Materiality level
For the purpose of verifying fuel consumption and greenhouse gas emissions data in the emissions report and the partial emissions report, the materiality level shall be 5 % of the respective total reported for each item in the reporting period.
For the purpose of verifying other relevant information in the emissions report and the partial emissions report on cargo carried, transport work, distance travelled and time spent at sea, the materiality level shall be 5 % of the respective total reported for each item in the reporting period.
Article 18
Site visits
The verifier shall carry out site visits in order to gain sufficient understanding of the company and the ship’s monitoring and reporting system as described in the monitoring plan.
The verifier shall determine the location or locations of the site visit on the basis of the results of the risk analysis and after taking into consideration the place where the critical mass of relevant data is stored, including electronic or hard copies of documents of which the originals are kept on the ship, and the place where data-flow activities and control activities are carried out.
On the basis of the outcome of a site visit to an onshore location, where it concludes that an on-board verification is needed to reduce the risk of material misstatements in the emissions report or partial emissions report, the verifier may decide to visit the ship.
The verifier shall also determine the activities to be performed and the time needed for the site visit.
The company shall provide the verifier with access to its sites, including to its relevant onshore locations and relevant ship.
The verifier may carry out a virtual site visit provided that, on the basis of the outcome of the risk analysis, one of the following conditions is fulfilled:
(a) the verifier has sufficient understanding of the ship’s monitoring and reporting systems, including their existence, implementation and effective operation by the company;
(b) the nature and level of complexity of the ship’s monitoring and reporting system are such that a physical site visit is not required;
(c) the verifier is able to obtain and assess remotely all requisite information, including correct application of the methodology described in the monitoring plan and verification of the data reported in the emissions report or partial emissions report;
(d) where serious, extraordinary and unforeseeable circumstances, outside the control of the company, prevent the verifier from carrying out a physical site visit and where those circumstances cannot, after using all reasonable efforts, be overcome.
The verifier shall take measures to reduce the verification risk to an acceptable level to obtain reasonable assurance that the emissions report or partial emissions report is in conformity with Regulation (EU) 2015/757.
Without prejudice to the first subparagraph, point (d), the verifier shall not carry out a virtual site visit if no physical site visit has been carried out in the three reporting periods immediately preceding the current reporting period. The three-year period shall refer to three consecutive reporting periods that start after 1 January 2024, including reporting periods where virtual site visits were carried out pursuant to the first subparagraph, point (d).
The decision to carry out a virtual site visit shall be made after determining that the conditions for carrying out a virtual site visit are met. The verifier shall inform without undue delay the company of the decision to carry out a virtual site visit and that the conditions for carrying out a virtual site visit are met.
The verifier may decide to waive a site visit as referred to in paragraphs 1 and 6 provided that the conditions laid down in paragraph 6, points (a), (b) and (c), are cumulatively fulfilled.
The verifier shall take measures to reduce the verification risk to an acceptable level to obtain reasonable assurance that the emissions report or partial emissions report is in conformity with Regulation (EU) 2015/757.
The decision to waive a site visit shall be made after determining that the conditions for waiving site visits are met. The verifier shall inform the company without undue delay of the decision to waive a site visit and that the conditions for waiving site visits are met.
A site visit as referred to in paragraphs 1 and 6 shall not be waived in any of the following situations:
(a) when the emissions report or partial emissions report of a ship is verified for the first time by the verifier;
(b) if a verifier has not carried out a site visit in two reporting periods immediately preceding the current reporting period.
For ships falling within the scope of Directive 2003/87/EC, the company shall inform without undue delay its administering authority responsible of the verifier’s decision to waive the site visit.
The administering authority responsible may object to the verifier’s decision to waive the site visit, taking into consideration all of the following elements:
(a) the information provided by the verifier on the outcome of the risk analysis;
(b) information that all requisite information can be remotely obtained and assessed;
(c) evidence that all conditions for waiving the site visit in accordance with paragraphs 7 and 8 are met.
In case of objection, the administering authority responsible shall notify the company of the objection and the reasons for such objection within a reasonable time, but no later than two months from the date it was informed of the verifier’s decision to waive the site visit.
If the verifier carries out a virtual site visit pursuant to paragraph 6 or waives a site visit pursuant to paragraph 7, it shall provide justification for doing so in the internal verification documentation.
Article 19
Addressing misstatements and non-conformities in the emissions report and partial emissions report
Where the verifier identifies misstatements or non-conformities in the course of the verification of the emissions report or partial emissions report, it shall inform the company thereof without undue delay and request relevant corrections within a reasonable deadline.
The company shall correct any communicated misstatements or non-conformities.
The verifier shall document in the internal verification documentation, marking them as resolved, all misstatements or non-conformities that have been corrected in the course of the verification.
Where the company does not correct the misstatements or non-conformities referred to in paragraph 1, the verifier shall, before issuing the verification report, ask the company to explain the main causes of the misstatements or non-conformities.
The verifier shall assess whether the uncorrected misstatements, individually or together with other misstatements, have an impact on the total reported emissions or other relevant information and whether that impact leads to material misstatements.
The verifier shall assess whether the uncorrected non-conformity, individually or when combined with other non-conformities, has an impact on the reported data and whether that leads to material misstatement.
The verifier shall consider misstatements or non-conformities which, individually or together with other misstatements, are below the materiality level set in Article 17 as material misstatements where that is justified by their scale and nature or by the particular circumstances of their occurrence.
Article 20
Conclusion of the verification of the emissions report and partial emissions report
To complete the verification of the emissions report and of the partial emissions report, the verifier shall:
(a) confirm that all verification activities have been carried out;
(b) perform final analytical procedures on the aggregated data to ensure that they are free of material misstatements;
(c) verify whether the information in the report satisfies the requirements of Regulation (EU) 2015/757 and, where applicable, of Directive 2003/87/EC;
(d) before issuing the verification report, prepare the internal verification documentation and the draft report and submit them to the independent reviewer in accordance with Article 23;
(e) authorise a person to authenticate the report on the basis of the conclusions reached by the independent reviewer and the evidence of the internal verification documentation, and notify the company thereof.
Article 21
Recommendations for improvement
The verifier shall communicate to the company recommendations for improvement in relation to uncorrected misstatements and non-conformities not leading to material misstatements.
The verifier may communicate other recommendations for improvement that it finds relevant, in the light of the outcome of the verification activities.
When communicating recommendations to the company, the verifier shall remain impartial vis-à-vis the company, the ship and the monitoring and reporting system. It shall not jeopardise its impartiality by giving advice or developing parts of the monitoring and reporting process pursuant to Regulation (EU) 2015/757.
During verification following a year in which recommendations for improvement were made in a verification report, the verifier shall verify whether the company has implemented those recommendations for improvement and the manner in which this has been done. If the company has not implemented those recommendations, the verifier shall assess whether this increases or may increase the risk of misstatements.
Article 22
Verification report of emissions report or partial emissions report
On the basis of the information collected, the verifier shall issue a verification report on each emissions report or partial emissions report subject to verification and transmit that verification report to the company.
Upon receipt of the verification report pursuant to paragraph 1, the company shall submit the verification report together with the emissions report or partial emissions report to the administering authority responsible, if applicable. The report shall be submitted using automated systems and data exchange formats.
The verification report shall include a statement verifying the emissions report or partial emissions report as satisfactory or unsatisfactory.
For the purposes of paragraph 3, the emissions report or partial emissions report shall be considered to have been verified as satisfactory only if it is free of material misstatements. The emissions report or partial emissions reports shall not be verified as satisfactory in case it contains material misstatements that were not corrected before the verification report was issued.
The verification report shall contain the following elements:
(a) the name of the company with its IMO unique company and registered owner identification number, and identification of the ship;
(b) a title making it clear that it is a verification report;
(c) the identity of the verifier, including the name and business email address of a contact person;
(d) the objectives and scope of the verification;
(e) a reference to the emissions report and the reporting period subject to verification or to the partial emissions report and the period during which the ship was under the company’s responsibility subject to verification;
(f) where applicable, the ship’s total aggregated emissions of greenhouse gases covered by Directive 2003/87/EC in relation to maritime transport activities and to be reported under that Directive;
(g) a reference to one or more monitoring plans that have been assessed as satisfactory and, where applicable, an indication of whether the relevant monitoring plan has been approved by the administering authority responsible before the issuance of the verification report;
(h) a reference to the verification standards used;
(i) a summary of the verifier’s procedures, including information on and dates of site visits, information on the reasons for conducting virtual site visits or the reasons for waiving them;
(j) a summary of changes to the monitoring plan and activity data in the reporting period as referred to in Article 7(2) of Regulation (EU) 2015/757, where applicable;
(k) a verification statement;
(l) a description of uncorrected misstatements and non-conformities, including their nature and scale, whether or not they have a material impact and the elements of the emissions report or partial emissions report to which they relate, if any;
(m) a description of any non-conformity as defined in Article 2, point (5)(b)(ii), which have become apparent during the verification;
(n) the number of voyages with data gaps, if any, and the corresponding amount of emissions;
(o) where applicable, recommendations for improvement;
(p) the names of the shipping MRV lead auditor, the independent reviewer and, where applicable, the shipping MRV auditor and the technical expert that were involved in the verification of the emissions report or of the partial emissions report;
(q) the date of the verification report and signature of an authorised person on behalf of the verifier, including the name of that person.
The verifier shall describe the misstatements and non-conformities in sufficient detail in the verification report, including the following aspects:
(a) the size and nature of the misstatement or non-conformity;
(b) why the misstatement has material effect, or not;
(c) to which element of the company’s report the misstatement refers, or to what element of the monitoring plan, or to which legal requirements, the non-conformity refers.
Article 23
Independent review of the emissions report and partial emissions report
The independent reviewer shall review the internal verification documentation and the draft verification report to verify that the verification process has been conducted in accordance with this Regulation and that due professional care and judgment have been exercised.
The scope of the independent review shall encompass the complete verification process laid down in Articles 10 to 22.
After the report has been authenticated in accordance with Article 20, point (e), the verifier shall include the results of the independent review in the internal verification documentation and shall notify the Commission and the ship’s flag state of whether the conditions for issuing the document of compliance are fulfilled.
SECTION 3
Verification of reports at company level
Article 24
Information to be provided by companies
Before the start of the verification of the report at company level, companies shall provide the verifier with the following information:
(a) the report at company level for the reporting period to be verified and, where applicable, a copy of the verified report at company level and verification report at company level from the previous year, if the verification was not carried out by the same verifier;
(b) the emissions reports and partial emissions reports together with the verification reports for all ships under the company’s responsibility during the reporting period;
(c) where applicable, if in the previous year the verification of the report at company level was not carried out by the same verifier, emissions reports and partial emissions reports from the previous year, together with the relevant verification reports, in respect of all ships under the company’s responsibility during the previous year;
(d) a list of all company’s ships of 5 000 gross tonnage and above, with their IMO ship identification number, during a reporting period, including the period during which the ship was under the company’s ownership or the company’s responsibility pursuant to Regulation (EC) No 336/2006.
Verifiers may ask the company to provide any other information relevant to the verification of the report at company level, including a copy of the monitoring plans of ships under the company’s responsibility during the reporting period and, if applicable, evidence of the change of company including evidence for the change date.
Article 25
Strategic analysis
At the beginning of the verification, the verifier shall assess the likely nature, scale and complexity of the verification tasks by carrying out a strategic analysis of all activities relevant to the company.
For the purposes of understanding the activities carried out by company, the verifier shall collect and review the information needed to assess that the verification team is sufficiently competent to carry out the verification, to determine that the time allocation indicated in the contract has been set correctly and to ensure that it is able to conduct the necessary risk analysis. The information shall include:
(a) the information referred to in Article 24(1);
(b) the information obtained from the verification in previous years, if the verifier is carrying out the verification for the same company.
Article 26
Risk analysis to be carried out by verifiers
For the purposes of assessing the completeness and consistency of the reported data pursuant to Article 14(4) of Regulation (EU) 2015/757, the verifier shall consider areas of higher verification risk taking into consideration elements such as:
(a) the number of ships under the company’s responsibility during the reporting period;
(b) the number of company changes for ships under the company’s responsibility during the reporting period;
(c) the diversity of ships’ engines and fuel types used;
(d) the number of different flag States;
(e) the range of different verifiers having carried out verification of the emissions reports of ships under the company’s responsibility during the reporting period;
(f) the number of monitoring plans of ships under the company’s responsibility that were not approved by the administering authority responsible before the issuance of the verification report for the relevant emissions reports or partial emissions reports;
(g) the number, nature and scale of misstatements and non-conformities related to the emissions reports or partial emissions reports of ships under the company’s responsibility, as reported in the corresponding verification reports.
Where appropriate, in the light of the information obtained in the course of the verification, the verifier shall revise the risk analysis and modify or repeat the verification activities to be performed.
Article 27
Verification plan at company level
The verifier shall draft a verification plan commensurate with the information obtained and the risks identified during the risk analysis.
The verification plan shall include a verification programme describing the nature and scope of the verification activities and the time and manner in which they are to be carried out, and, where appropriate, a data sampling plan.
Article 28
Verification process concerning the report at company level
On the basis of the risk analysis, the verifier shall consider carrying out the following types of processes:
(a) enquiry with relevant staff;
(b) document inspection;
(c) observation and walkthrough procedures.
Article 29
Verification of reported data at company level
The verifier shall assess the completeness and consistency of the data reported in the report at company level through the following:
(a) detailed testing, including by tracing the data back to the relevant data source;
(b) cross-checking the data with data from the verified emissions reports and, if necessary, external data sources, including ship-tracking data;
(c) performing reconciliations;
(d) carrying out recalculations.
As part of the data verification referred to in paragraph 1, the verifier shall verify:
(a) the completeness of the report at company level, including that all ships under the company’s responsibility during the reporting period and their corresponding emissions falling within the scope of Directive 2003/87/EC are included therein;
(b) the correctness of the calculations leading to the aggregated emissions data at company level.
Article 30
Materiality level for reports at company level
For the purpose of verifying a report at company level, when 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 exceeds 500 000 tonnes of CO2 equivalent, the materiality level shall be 2 % of those emissions data in the reporting period.
For the purpose of verifying a report at company level, when the amount referred to in paragraph 1 does not exceed 500 000 tonnes of CO2 equivalent, the materiality level shall be 5 % of the emissions data in the reporting period.
Article 31
Site visits
The verifier shall carry out site visits in order to verify a report at company level, in particular based on the outcome of the risk analysis pursuant to Article 26, taking into consideration the place where the critical mass of relevant data is stored and the place where data-flow activities and control activities are carried out.
The verifier shall also determine the activities to be performed and the time needed for the site visit.
The company shall provide the verifier with access to its sites, including to its relevant onshore locations and its relevant ships.
The verifier may carry out a virtual site visit provided that, on the basis of the outcome of the risk analysis, one of the following conditions is fulfilled:
(a) the verifier is able to obtain and assess remotely all requisite information;
(b) where serious, extraordinary and unforeseeable circumstances, outside the control of the company, prevent the verifier from carrying out a physical site visit and where those circumstances cannot, after using all reasonable efforts, be overcome.
The verifier shall take measures to reduce the verification risk to an acceptable level to obtain reasonable assurance that the report at company level is in conformity with Regulation (EU) 2015/757.
The decision to carry out a virtual site visit shall be made after determining that the conditions for carrying out a virtual site visit are met. The verifier shall inform without undue delay the company of the decision to carry out a virtual site visit and that the conditions for carryout out a virtual site visit are met.
On the basis of the outcome of the risk analysis, the verifier may decide to waive a site visit referred to in paragraphs 1 and 4 provided that the conditions below are cumulatively fulfilled:
(a) the verifier is able to obtain and assess remotely all requisite information;
(b) it is not the first time that the verifier verifies a report at company level for that company;
(c) the verification can be carried out with reasonable assurance without any such site visit.
The verifier shall take measures to reduce the verification risk to an acceptable level to obtain reasonable assurance that the report at company level is in conformity with Regulation (EU) 2015/757.
The decision to waive a site visit shall be made after determining that the conditions for waiving the site visit are met. The verifier shall inform without undue delay the company of the decision to waive a site visit and that conditions for waiving the site visit are met.
For ships falling within the scope of Directive 2003/87/EC, the company shall inform without undue delay its administering authority responsible of the verifier’s decision to waive the site visit.
The administering authority responsible may object to the verifier’s decision to waive the site visit, taking into consideration all of the following elements:
(a) the information provided by the verifier on the outcome of the risk analysis;
(b) evidence that all conditions for waiving the site visit in accordance with paragraph 5 are met.
In case of objection, the administering authority responsible shall notify the company of the objection and the reasons for such objection within a reasonable time, but no later than two months from the date it was informed of the verifier’s decision to waive the site visit.
If the verifier carries out a virtual site visit pursuant to paragraph 4 or waives a site visit pursuant to paragraph 5, it shall provide justification for doing so in the internal verification documentation.
Article 32
Addressing misstatements and non-conformities in the report at company level
Where the verifier identifies misstatements or non-conformities in the report at company level in the course of its verification, it shall inform the company thereof without undue delay and request relevant corrections within a reasonable deadline.
The company shall correct any communicated misstatements or non-conformities.
The verifier shall document, in the internal verification documentation, all misstatements or non-conformities that have been corrected in the course of the verification, marking them as resolved.
Where the company does not correct the misstatements or non-conformities referred to in paragraph 1, the verifier shall, before issuing the verification report, ask the company to explain the main causes of the misstatements or non-conformities.
The verifier shall assess whether the uncorrected misstatements, individually or together with other misstatements, have an impact on the total reported emissions or other relevant information and whether that impact leads to material misstatements.
The verifier shall assess whether the uncorrected non-conformity, individually or when combined with other non-conformities, has an impact on the reported data and whether this leads to material misstatement.
The verifier shall consider misstatements or non-conformities which, individually or together with other misstatements, are below the materiality level set in Article 30 as material misstatements where that is justified by their scale and nature or by the particular circumstances of their occurrence.
Article 33
Conclusions of the verification of the report at company level
To complete the verification of the report at company level, the verifier shall:
(a) confirm that all verification activities have been carried out;
(b) perform final analytical procedures on the aggregated data to ensure that they are free of material misstatements;
(c) verify whether the information in the report satisfies the requirements of Regulation (EU) 2015/757 and Directive 2003/87/EC;
(d) before issuing the verification report, prepare the internal verification documentation and the draft report and submit them to the independent reviewer in accordance with Article 36;
(e) authorise a person to authenticate the report on the basis of the conclusions reached by the independent reviewer and the evidence of the internal verification documentation, and notify the company thereof.
Article 34
Recommendations for improvement
The verifier shall communicate to the company recommendations for improvement in relation to uncorrected misstatements and non-conformities not leading to material misstatements.
The verifier may communicate other recommendations for improvement that it finds relevant, in the light of the outcome of the verification activities.
When communicating recommendations to the company, the verifier shall remain impartial vis-à-vis the company, the ships and the monitoring and reporting system. It shall not jeopardise its impartiality by giving advice or developing parts of the monitoring and reporting process pursuant to Regulation (EU) 2015/757.
During verification following a year in which recommendations for improvement were made in a verification report, the verifier shall verify whether the company has implemented those recommendations for improvement and the manner in which that has been done. If the company has not implemented those recommendations, the verifier shall assess whether that increases or may increase the risk of misstatements.
Article 35
Verification report at company level
On the basis of the information collected, the verifier shall issue a verification report on the report at company level subject to verification and transmit that verification report to the company.
Upon receipt of the verification report pursuant to paragraph 1, the company shall submit the verification report together with the report at company level to the administering authority responsible. The reports shall be submitted using automated systems and data exchange formats.
The verification report shall include a statement verifying the report at company level as satisfactory or unsatisfactory.
For the purposes of paragraph 3, the report at company level shall be considered to have been verified as satisfactory only if it is free of material misstatements. The report at company level shall not be verified as satisfactory in case it contains material misstatements that were not corrected before the verification report was issued.
The verification report shall contain the following elements:
(a) the name of the company and the IMO unique company and registered owner identification number;
(b) a title making it clear that it is a verification report;
(c) the identity of the verifier, including the name and business email address of a contact person;
(d) the objectives and scope of the verification;
(e) a reference to the report at company level and the reporting period subject to verification;
(f) the aggregated emissions data at company level, as well as the emissions data to be submitted using the format set out in Annex IX to the Commission Delegated Regulation (EU) 2019/1122 (12);
(g) a reference to the verification standards used;
(h) a summary of the verifier’s procedures, including information on and dates of site visits, information on the reasons for conducting virtual site visits or the reasons for waiving them pursuant to Article 31;
(i) a verification statement;
(j) a description of uncorrected misstatements and non-conformities as referred to in Article 32, including their nature and scale, whether or not they have a material impact and the elements of the report at company level to which they relate, if any;
(k) a description of any non-conformity issue as defined in Article 2(5), point (c), which have become apparent during the verification;
(l) where applicable, recommendations for improvement;
(m) the names of the shipping MRV lead auditor, the independent reviewer and, where applicable, the shipping MRV auditor and the technical expert that were involved in the verification of the report at company level;
(n) the date of the verification report and signature of an authorised person on behalf of the verifier, including the name of that person.
The verifier shall describe the misstatements or non-conformities in sufficient detail in the verification report, including the following aspects:
(a) the size and nature of the misstatement or non-conformity;
(b) why the misstatement has material effect, or not;
(c) to which element of the report the misstatement refers, or to which legal requirements the non-conformity refers.
Article 36
Independent review of the report at company level
The independent reviewer shall review the internal verification documentation and the draft verification report to verify that the verification process has been conducted in accordance with this Regulation and that due professional care and judgment have been exercised.
The scope of the independent review shall encompass the complete verification process laid down in Articles 24 to 35.
After the report has been authenticated in accordance with Article 33, point (e), the verifier shall include the results of the independent review in the internal verification documentation.
CHAPTER III
REQUIREMENTS FOR VERIFIERS
Article 37
Continued competence process
The verifier shall establish, document, implement and maintain a continued competence process to ensure that all personnel entrusted with verification activities are competent for the tasks that are allocated to them.
For the purposes of the competence process referred to in paragraph 1, the verifier shall establish, document, implement and maintain the following aspects:
(a) general competence criteria for all personnel undertaking verification activities;
(b) specific competence criteria for each function within the verifier undertaking verification activities, in particular for the shipping MRV lead auditor, the shipping MRV auditor, the independent reviewer and the technical expert;
(c) a method for ensuring the continued competence and regular evaluation of the performance of all personnel undertaking verification activities;
(d) a process for ensuring ongoing training of the personnel undertaking verification activities;
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