# Commission Delegated Regulation (EU) 2016/2072 of 22 September 2016 on the verification activities and accreditation of verifiers pursuant to Regulation (EU) 2015/757 of the European Parliament and of the Council on the monitoring, reporting and verification of carbon dioxide emissions from maritime transport (Text with EEA relevance), Article 12: Verification plan

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

The verifier shall draft a verification plan commensurate with the information obtained and the risks identified during the risk assessment. The verification plan shall include at least:
(a) a verification programme describing the nature and scope of the verification activities and the time and manner in which they are to be carried out;
(b) a data sampling plan setting out the scope and methods of data sampling relating to data points underlying the aggregated CO2 emissions, fuel consumption or other relevant information in the emissions report.

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Source: https://www.legislation.gov.uk/eur/2016/2072/article/12 (the official version)
Page: https://openlegislation.uk/eu-regulation-2016-2072/article-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.