Greenhouse gas emissions accounting is used in various economic sectors – including transport – to quantify greenhouse gas emission data from specific activities of public bodies, enterprises and consumers. Better information on the performance of transport services is a powerful tool to create the proper incentives for transport users to make more sustainable choices, to influence business decisions of transport operators, transport service organisers and hub operators, and to lower the greenhouse gas emissions from entities carrying out public procurement contracts. Comparable and reliable greenhouse gas emission data are the underlying requirement to create those incentives, and thus to incentivise behavioural change among public bodies, enterprises and consumers alike, in order to contribute to the objectives of the communication of the Commission of 11 December 2019 entitled The European Green Deal for transport and of Regulation (EU) 2021/1119 of the European Parliament and of the Council. This Regulation constitutes one of the actions undertaken by the Union towards a green transition, alongside other Union legal acts or initiatives, including Directive (EU) 2024/825 of the European Parliament and of the Council.
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