# Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a system for greenhouse gas emission allowance trading within the Union and amending Council Directive 96/61/EC (Text with EEA relevance), Division 2: The verification process shall include consideration of the report pursuant to Article 14(3) and of monitoring during the preceding year. It shall address the reliability, credibility and accuracy of monitoring systems and the reported data and information relating to emissions, in particular:

Extent: E+W+S+N.I.

(a) the reported activity data and related measurements and calculations;
(b) the choice and the employment of emission factors;
(c) the calculations leading to the determination of the overall emissions; and
(d) if measurement is used, the appropriateness of the choice and the employment of measuring methods.

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Source: https://www.legislation.gov.uk/eudr/2003/87/annex/V/part/A/division/1/division/2 (the official version)
Page: https://openlegislation.uk/eu-directive-2003-87/annex-V/part-A/division-1/division-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.