ANNEX IISupplementary provisions
ANNEX II ‘ANNEX II Content of the climate-neutrality report 1. GENERAL INSTALLATION DATA 1.1. Identification of the installation and the operator This item shall contain at least the following information: (a) name and address of the installation; (b) installation identifier used in the Union Registry; (c) permit identifier and issue date of the first greenhouse gas emissions permit that was issued to the installation pursuant to Article 6 of Directive 2003/87/EC; (d) permit identifier and date of the most recent greenhouse gas emissions permit issued to the installation pursuant to Article 6 of Directive 2003/87/EC; (e) name and address of the operator, contact information of an authorised representative and of a primary contact person, if different; (f) where the climate-neutrality plan is submitted at company level by the district heating company, the information referred to in points (a) to (e) for each installation linked to and operated by that company and covered by the climate-neutrality plan, including a description of the links with the district heating company. 1.2. Verifier information This item shall contain at least the following information: (a) name and address of the verifier, contact information of an authorised representative and of a primary contact person, if different; (b) name of the national accreditation body which accredited the verifier; (c) registration number issued by the national accreditation body. 1.3. Relevant data concerning the climate-neutrality plan This item shall contain at least the following information: (a) reference to and version number of the latest climate-neutrality plan accepted by the competent authority including the date from which the version is applicable and the versions of any other climate-neutrality plan relevant for the five-year period to which the intermediate targets and milestones in the report relate to; (b) changes to the climate-neutrality plan that occurred in the five-year period to which the intermediate targets and milestones in the report relate to; (c) information on whether changes referred to in point (b) have been deemed compliant by the competent authority; (d) indication of the relevant five-year period. 2. INFORMATION ON MILESTONES AND TARGETS 2.1. for each milestone listed in the climate-neutrality plan related to the relevant five-year period, and information on whether it has been achieved; 2.2. specific emission targets achieved related to the relevant five-year period, including the following information: (a) targets achieved that are specific to the activity levels of each year of each product benchmark sub-installation or for fall-back sub-installations, relative to the other levels of production, consistent with the units and system boundaries used in the climate-neutrality plan; (b) where targets relative to the benchmark values are listed in the climate-neutrality plan in accordance with point 4(b)(ii) of the Annex to Commission Implementing Regulation (EU) 2023/2441 ( 1 ) , the targets achieved for the relevant five-year period, that are relative to the benchmark values as laid down in the Annex to Commission Implementing Regulation (EU) 2021/447 ( 2 ) for each relevant sub-installation which apply for the relevant baseline period as defined in Article 2, point (14), of Delegated Regulation (EU) 2019/331, expressed as percentage of reduction; (c) where absolute emission targets are listed in the climate-neutrality plan in accordance with point 4(c) of the Annex to Implementing Regulation (EU) 2023/2441, the absolute targets achieved for the relevant five-year period. ’ ( 1 ) Commission Implementing Regulation (EU) 2023/2441 of 31 October 2023 laying down rules for the application of Directive 2003/87/EC of the European Parliament and of the Council as regards the content and format of climate-neutrality plans needed for granting free allocation of emission allowances ( OJ L, 2023/2441, 3.11.2023, ELI: http://data.europa.eu/eli/reg_impl/2023/2441/oj ). ( 2 ) Commission Implementing Regulation (EU) 2021/447 of 12 March 2021 determining revised benchmark values for free allocation of emission allowances for the period from 2021 to 2025 pursuant to Article 10a(2) of Directive 2003/87/EC of the European Parliament and of the Council ( OJ L 87, 15.3.2021, p. 29 , ELI: http://data.europa.eu/eli/reg_impl/2021/447/oj ).