Chapter II, Section 1, Article 4 · Commission Delegated Regulation (EU) 2023/2917

Contents

Article 4Information to be provided by companies#

1.Companies shall provide the verifier with their ship’s monitoring plan using a template corresponding to the one set out in Annex I to Implementing Regulation (EU) 2016/1927. If the monitoring plan is in a language other than English, they shall provide an English translation.

2.Before the start of the assessment of the monitoring plan, the company shall also provide the verifier with at least the following information:

(a)relevant documentation or description of the ship’s installations, including emissions sources certificates, flow meters used (if applicable), procedures and processes or flowcharts prepared and maintained outside the plan, where applicable, to which reference is made in the plan, including procedures for data flow activities and control activities;

(b)the risk assessment referred to in Part C, point 1, of Annex I to Regulation (EU) 2015/757 and an outline of the overall control system;

(c)in the event of those changes to the monitoring and reporting system referred to in Article 7(2), points (c) and (d), of Regulation (EU) 2015/757, relevant updated versions or new documents enabling the assessment of the amended plan;

(d)where the company is the organisation or person, such as the manager or the bareboat charterer, that has assumed the responsibility for the operation of the ship from the shipowner and that, on assuming such responsibility, has agreed to take over all the duties and responsibilities imposed by the International Management Code for the Safe Operation of Ships and for Pollution Prevention, set out in Annex I to Regulation (EC) No 336/2006, evidence that this organisation or person has been duly mandated by the shipowner to comply with the obligations under Regulation (EU) 2015/757 and, where applicable, the national measures transposing Directive 2003/87/EC and the obligation to surrender allowances under Article 3gb and 12 of that Directive (the ‘ETS obligations’).

3.For the purpose of paragraph 2, point (d), the organisation or person referred to in that point shall provide the verifier with a document clearly indicating that it has been duly mandated by the shipowner to comply with the obligations under Regulation (EU) 2015/757 and, where applicable, the ETS obligations.The document shall be signed by both the shipowner and that organisation or person.If that document is in a language other than English, an English translation shall be provided.The document shall include the following information:

(a)the name and the IMO unique company and registered owner identification number of the organisation or person mandated by the shipowner;

(b)the country of registration of the organisation or person mandated by the shipowner, as recorded under the IMO Unique Company and Registered Owner Identification Number Scheme;

(c)the name and the IMO unique company and registered owner identification number of the shipowner;

(d)the following information for the shipowner’s contact person:

(i)first name,

(ii)last name,

(iii)job title,

(iv)business address,

(v)business telephone number,

(vi)business email address;

(e)the date of application of the mandate from the shipowner to that organisation or person;

(f)the IMO ship identification number of the ship.

4.The company shall, upon request, provide any other information deemed relevant to carry out its assessment of the plan.

Defined terms · 26

Show every defined term

accreditation
means attestation by a national accreditation body that a verifier meets the requirements of harmonised standards within the meaning of Article 2(9) of Regulation (EC) No 765/2008 and the requirements of this Regulation and is thus qualified to carry out the verification activities pursuant to Articles 4 to 36;
analytical procedures
means the analysis of fluctuations and trends in the data including an analysis of the relationships that are inconsistent with other relevant information or that deviate from predicted amount;
assessment team
means one or more assessors appointed by a national accreditation body to assess a verifier pursuant to this Regulation;
assessor
means a person assigned by a national accreditation body to assess a verifier pursuant to this Regulation, individually or as part of an assessment team;
competence
means the ability to apply knowledge and skills to carry out an activity;
control activities
means any acts carried out or measures implemented by the company to mitigate inherent risks.
control risk
means the susceptibility of a parameter in the emissions report, the partial emissions report or the report at company level to misstatements that could be material, individually or when taken together with other misstatements, and will not be prevented or detected and corrected on a timely basis by the control system;
control system
means the company’s risk assessment and entire set of control activities, including the continuous management thereof, that a company has established, documented, implemented and maintained pursuant to Part C, point 1, of Annex I to Regulation (EU) 2015/757;
detection risk
means the risk of a verifier not detecting a material misstatement;
emissions report
means a report as referred to in Article 11(1) of Regulation (EU) 2015/757;
independent reviewer
means a person assigned by the verifier specifically to carry out internal review activities, who belongs to the same entity but has not carried out any of the verification activities subject to review;
inherent risk
means the susceptibility of a parameter in the emissions report, the partial emissions report or the report at company level to misstatements that could be material, individually or taken together, before taking into consideration the effect of any related control activities;
internal verification documentation
means all internal documentation that a verifier has compiled to record documentary evidence and justification of activities carried out to assess the monitoring plan or verify an emissions report, a partial emissions report or a report at company level pursuant to this Regulation;
lead assessor
means an assessor who is given overall responsibility for the assessment of a verifier pursuant to this Regulation;
level of assurance
means the degree of assurance that the verifier provides on the verification report based on the objective of reducing the verification risk according to the circumstances of the verification engagement;
material misstatement
means a misstatement that, in the opinion of the verifier, individually or when taken together with other misstatements, exceeds the materiality level or could otherwise, have an impact on the total reported emissions or other relevant information;
materiality level
means the quantitative threshold or cut-off point above which the verifier considers misstatements, individually or taken together, to be material;
misstatement
means an omission, misrepresentation or error in the reported data, apart from the uncertainty permissible pursuant to Regulation (EU) 2015/757 and taking into consideration the guidelines developed by the Commission on those matters;
non-conformity
means one of the following:
partial emissions report
means a report as referred to in Article 11(2) of Regulation (EU) 2015/757;
reasonable assurance
means a high but not absolute level of assurance, expressed positively in the verification statement, as to whether the emissions report, the partial emissions report or the report at company level subject to verification is free of material misstatements;
report at company level
means the aggregated emissions data at company level as defined in Article 3, point (q), of Regulation (EU) 2015/757;
shipping MRV auditor
means an individual member of a verification team responsible for assessing a monitoring plan or verifying an emissions report, a partial emissions report or a report at company level, other than the shipping MRV lead auditor;
shipping MRV lead auditor
means a shipping MRV auditor in charge of directing and supervising the verification team, who is responsible for performing and reporting on the assessment of a monitoring plan or the verification of an emissions report, a partial emissions report or a report at company level;
technical expert
means a person who provides detailed knowledge and expertise on a specific matter as required for the performance of verification activities for the purposes of Articles 4 to 36 and accreditation activities for the purposes of Articles 46 to 63;
verification risk
means the risk (a function of inherent, control and detection risk) of the verifier expressing an inappropriate verification opinion when the emissions report, the partial emissions report or the report at company level is not free of material misstatements;