ETS 2 - Emission Trading System 2
Verification of the annual CO2eq emission communication for regulated entities
The Emission Trading System 2 (ETS 2) is the new European system for the trading of emission allowances, designed to also include previously excluded sectors such as road transport, building heating, and small-scale energy and industrial activities. The goal is to promote an even broader reduction of greenhouse gas emissions within the European Union.
ETS 2 complements the existing ETS, broadening its scope and involving new operators and obligated parties. RINA, as an accredited third-party entity, carries out the verification of emission reports from the previous year, starting in 2026.
Benefits
- Compliance with European greenhouse gas emission regulations (Directive 2023/959/EU).
- Transparency and reliability through independent verification by a third-party organization.
How does the verification process work?
The verification process follows these steps:
- Contract initiation with the client: acceptance of the offer provided after receiving the information questionnaire.
- Document review: strategic and risk analysis, assessment of the emission report, verification of activity data, data collection methods, and calculation methodologies.
- Verification activities: on-site inspection, review of the completeness of sources and flows, of the monitoring methodology implemented by the regulated entity, of data acquisition procedures, and uncertainty evaluation.
- Reporting: preparation of the internal verification report and verification statement.
- Independent technical review (ITR) of the verification activities performed and submission of the Verification Statement to the regulated entity.
Why choose RINA?
RINA has been an EU ETS Verification Body accredited by ACCREDIA (Accreditation Certificate No. 00005 VV) since 2013 and recognized by the National Competent Authority since 2005. RINA is undergoing the process of extending accreditation for EU ETS 2, in order to operate as a verifier starting in 2026.
We have also many years of experience in the field of biofuels and we are accredited for several certification schemes in this area (e.g., ACCREDIA for the national system - Accreditation Certificate ACCREDIA No. 00005).
Regulatory context
Starting in 2026, Directive 2023/959/EU requires Member States to expand the emission allowance trading system to road transport, building heating, and small-scale energy and industrial activities, including these sectors among those required to annually calculate and report CO₂eq emissions.
The Directive requires affected plants to:
- Obtain authorization from the National Competent Authorities (NCA).
- Monitor and report CO2 and/or CO2eq emissions by April 30th each year for the previous year.
The introduction of the market with auction sales of allowances is scheduled for 2027.
The obligation to surrender a number of allowances equal to the CO2 and/or CO2eq emissions by May 31st of each year for the previous year, starting from 2028.
