(43)For vehicles of categories M 2 and M 3 , for which a 100 % zero-emissions target is established as from the reporting period of the year 2030 in Regulation (EU) 2019/1242, transitional measures should be established in this Regulation in order to ensure coherence with the obligations laid down in Regulation (EU) 2019/1242, as well as to ensure that the required investment efforts remain proportionate.