The EU has introduced a system for emissions trading, EU/ETS. The system is based on EU common rules which includes all EU member states and Norway, Iceland and Liechtenstein. Emissions trading aims to reduce greenhouse gas emissions. The companies and cooperations responsible for the emissions have emission rights during a trading period of four to five years. During the period, companies that emit less carbon dioxide than they have at their disposal can either save for next year or sell their rights to a company that have used up its emission rights. Emission trading is an important tool for achieving EU commitments under the Kyoto Protocol.
The idea is that emissions will decrease when the price of emission rights exceeds the cost of reducing emissions. This can be done, for example, through changes in production or improved technology. The number of allowances allocated is also reduced from year to year.
In Sweden, approximately 750 facilities are included in the system. Most of the plants are energy producers such as heating plants, but other examples are the paper and pulp industry, iron and steel plants and cement factories.
Operators covered by emissions trading are required to monitor their greenhouse gas emissions. The companie´s reports on carbon dioxide emissions and applications for allocation of emission rights must be verified by an independent accredited inspector. These inspectors are also called verifiers and are accredited by Swedac.
Contact person at Swedac for Verifiers EU-ETS is Kaarlo Book.
Under requirements and guidance documents below, the documents that are relevant within emission rights are listed. Further information is available on the European Commission´s website:
Monitoring, reporting and verification of EU ETS emissions
Reducing emissions from the shipping sector
Information for those who want to be accredited
Accreditation is done according to an international standard in the field, ISO 14065, and the regulation (EU) 2018/2067. The independent verifications are carried out in a similar way throughout Europe, which makes it easier for inspectors to operate in other EU countries.
By 15 November each year, the inspectors must report to the accreditation body which assignments are to be carried out during the year.
The laboratories that perform the analysis and measurements that form the basis for emission reporting must be accredited in accordance with SS-EN ISO 17025.
Requirements and guidance documents - EU/ETS Verification of greenhouse gas emissions from fixed installations
Regulation that require that the activity in question be carried out by an accredited body
(EU) 2019/331 Determining transitional Union-wide rules for harmonised free allocation of emission allowances pursuant to Article 10a of Directive 2003/87/EC of the European Parliament and of the Council
Requirements that must be met in order for accreditation to be issued
(EU) 2018/2067, Commission implementing regulationon the verification of data and on the accreditation of verifiers
(EU) 2018/2066 Commission Implementing Regulation of 19 December 2018 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council and amending Commission Regulation (EU) No 601/2012
SS-EN ISO 14064-2:2019, Greenhouse gases – Specification with guidance for the validation and verification of greenhouse gas reports
ISO 14065:2020, General principles and requirements for bodies validating and verifying environmental information
SS-EN ISO/IEC 17029:2019, Conformity assessment – General principles and requirements for validation and verification bodies
STAFS 2020:1, Swedac´s Regulations and General Guidelines on Accreditation
Documents providing guidance for compliance with accreditation requirements
Accreditation and Verification Regulation (AVR): Guidance and templates
EA-6/03 M:2023, EA Document for Recognition of Verifiers under the EU ETS Directive
IAF MD 6:2023, Application of ISO 14065:2013
SWEDAC DOC 2020:1, Swedac´s policy for reference to accreditation
Documents that specify acceptance criteria or specify requirements for assessed objects/systems/persons
SS-EN ISO 14064-1:2012, Specifies principles and requirements at the organization level for quantification and reporting of greenhouse gas (GHG) emissions and removals
SS-EN ISO 14064-2:2012, Specifies principles and requirements and provides guidance at the project level for quantification, monitoring and reporting of activities intended to cause greenhouse gas (GHG) emission reductions or removal enhancements
Requirements and guidance documents - EU/ETS Verification of greenhouse gas emissions from maritime transport
Regulation that require that the activity in question be carried out by an accredited body
(EU) 2015/757 On the monitoring, reporting and verification of carbon dioxide emissions from maritime transport, and amending Directive 2009/16/EC
(EU) 2023/2917 On the verification activities, accreditation of verifiersand 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
Documents providing guidance for compliance with accreditation requirements
(EU) 2016/1928 On determination of cargo carried for categories of ships other than passenger, ro-ro and container ships pursuant to Regulation (EU) 2015/757 of the European Parliament and of the Council on the monitoring, reporting and verification of carbon dioxide emissions from maritime transport
(EU) 2016/2071 amending Regulation (EU) 2015/757 of the European Parliament and of the Council as regards the methods for monitoring carbon dioxide emissions and the rules for monitoring other relevant information (Text with EEA relevance)
(EU) 2023/2449 Laying down rules for the application of Regulation (EU) 2015/757 of the European Parliament and the Council as regards templates for monitoring plans, emissions reports, partial emissions reports, documents of compliance, and reports at company level, and repealing Commission Implementing Regulation (EU) 2016/1927
IAF MD 3:2023 Application of ISO 14065:2013
SS-EN ISO 14064-3:2019 Requirements specification with guidance for validation and verification of greenhouse gas reports
SWEDAC DOC 2020:1 Swedac´s policy for reference to accreditation
Requirements that must be met in order for accreditation to be issued
ISO 14065:2020, General principles and requirements for bodies validating and verifying environmental information
SS-EN ISO/IEC 17029:2019, Conformity assessment – General principles and requirements for validation and verification bodies
STAFS 2020:1, Swedac´s Regulations and General Guidelines on Accreditation