1. (1)

   In addition to the requirements laid down in Annex III to Regulation (EU) 2016/1011, administrators of EU Climate Transition Benchmarks and administrators of EU Paris-aligned Benchmarks shall comply with the following requirements:

   1. (a)

      administrators of EU Climate Transition Benchmarks and administrators of EU Paris-aligned Benchmarks that use estimations that are not based on data provided by an external data provider, shall formalise, document and make public the methodology upon which such estimations are based, including:

      1. (i)

         the approach that they have used to calculate GHG emissions, and the main assumptions and the precautionary principles underlying those estimations;

      2. (ii)

         the research methodology to estimate missing, unreported, or underreported GHG emissions;

      3. (iii)

         the external data sets used in the estimation of missing, unreported or underreported GHG emissions;

   2. (b)

      administrators of EU Climate Transition Benchmarks and administrators of EU Paris-aligned Benchmarks that use estimations that are based on data provided by an external data provider shall formalise, document and make public all of the following information:

      1. (i)

         the name and contact details of the data provider;

      2. (ii)

         the methodology used and the main assumptions and precautionary principles, where available;

      3. (iii)

         a hyperlink to the website of the data provider, and to the relevant methodology used, where available.

2. (2)

   For the purposes of Article 12(2), administrators of EU Paris-aligned Benchmarks shall comply with the following requirements:

   1. (a)

      administrators of EU Paris-aligned Benchmarks that use estimations that are not based on data provided by an external data provider shall formalise, document and make public the methodology upon which such estimations are based, including:

      1. (i)

         the approach and research methodology that they have used, and the main assumptions and precautionary principles underlying those estimations;

      2. (ii)

         the external data sets used in the estimation;

   2. (b)

      administrators of EU Paris-aligned Benchmarks that use estimations that are based on data provided by an external data provider shall formalise, document and make public all of the following information:

      1. (i)

         the name and contact details of the data provider;

      2. (ii)

         the methodology used and the main assumptions and precautionary principles, where available;

      3. (iii)

         a hyperlink to the website of the data provider, and to the relevant methodology used, where available.

Administrators of EU Climate Transition Benchmarks and administrators of EU Paris-aligned Benchmarks shall formalise, document and make public the decarbonisation trajectories of those benchmarks, the base year used for the determination of those decarbonisation trajectories, and where the targets laid down in the decarbonisation trajectory are not met, the reasons for that failure and the steps that they will take to reach the adjusted target referred to in Article 7(4).

1. (1)

   Administrators of EU Climate Transition Benchmarks and administrators of EU Paris-aligned Benchmarks shall ensure that data on Scope 1, 2 and 3 GHG emissions are accurate, in accordance with global or European standards, such as the Product Environmental Footprint (PEF), the Organisation Environmental Footprint (OEF) methods, the Corporate Value Chain (Scope 3) Accounting and Reporting Standard, the EN ISO 14064 or the EN ISO 14069.

2. (2)

   For the purposes of paragraph 1, administrators of EU Climate Transition Benchmarks and administrators of EU Paris-aligned Benchmarks shall disclose in their methodology the standard used.

3. (3)

   Administrators of EU Climate Transition Benchmarks and administrators of EU Paris-aligned Benchmarks shall ensure the comparability and quality of GHG emissions data.