What changes on 19/01/2026

The text in force from 23/12/2020 compared with the text from 19/01/2026, which includes the changes made by Commission Delegated Regulation (EU) 2025/1775.

Read the act as of 19/01/2026 · other versions:

Chapter I

• amended Article 1 - Definitions

Chapter II › Section 1

• amended Article 4 - Calculation of GHG intensity or absolute GHG emissions
• amended Article 5 - Phase-in of Scope 3 GHG emissions data in the benchmark methodology
• amended Article 6 - Companies setting and publishing GHG emission reduction targets
• amended Article 7 - Setting a decarbonisation trajectory
• amended Article 8 - Change in GHG intensity and absolute GHG emissions

Chapter II › Section 2

• amended Article 10 - Exclusions for EU Climate Transition Benchmarks

Chapter II › Section 3

• amended Article 12 - Exclusions for EU Paris-aligned Benchmarks

Chapter III

• amended Article 13 - Transparency requirements for estimations
• amended Article 15 - Accuracy of the data sources

Outside any heading

• inserted Annex 1