ETS Monitoring, reporting and verification

Aircraft operators and heavy energy-using installations, such as power stations and industrial plants are required to monitor and report their CO2 emissions annually under the EU ETS.

Monitoring, reporting and verification

Emissions of carbon dioxide ( CO2) from both stationary installations and aircraft operators must be measured and reported each year in accordance with a monitoring plan approved by the EPA. The reporting year runs from 1 January to 31 December. 

Monitoring, Reporting and Verification (MRV) of CO2 emissions must be robust, transparent, consistent and accurate for the EU Emissions trading system (EU ETS) to operate effectively. The currency of the EU ETS is an EU Allowance (EUA). For every tonne of CO2 emitted one EUA must be surrendered. It is vital that a tonne of CO2 is measured in a uniform and consistent manner in every EU Member State otherwise the value of the EUA would vary across the EU.

The rules relating to MRV are set out in two EU regulations:

The EU provides  guidance documents, templates, examples, FAQs and additional resources for

  • Monitoring plans
  • Annual emission reports (including tonne-kilometre reporting by aviation operators)
  • Verification reports
  • Improvement reports

Operators are  encouraged to consult these EU resources. As a useful starting point, Quick Guides for stationary operators and aircraft operators are available.

For stationary installations, each year, the EPA updates CO2 emission factors for calculating carbon dioxide emissions from the commonly used fossil fuels. These emission factors must be used for compiling the annual emissions report.

Find an accredited verifier

The carbon dioxide ( CO2)  emissions data must be verified by an accredited verifier annually.

Operators should engage with an accredited verifier early in the monitoring year as some of the initial site assessment can be done before the end of the year.   

Operators may engage a verifier accredited in any EU Member State. However, operators should note that a National Accreditation Body can withdraw or suspend accreditation or reduce the accreditation scope from year to year.

Operators must ensure that the verifier’s current Scope of Accreditation:

  • Covers the activities of the specific installation
  • Remains valid for the period of the required verification

Verifiers currently operating in Ireland are accredited in other Member States. 

There are currently no verification bodies accredited by the Irish National Accreditation Body (INAB) but they have an arrangement in place with the Dutch accreditation body. See the INAB GHG verifiers webpages for more information.

You can find out more about Accredited Verifiers from: