# Commission Delegated Regulation (EU) 2020/1818 of 17 July 2020 supplementing Regulation (EU) 2016/1011 of the European Parliament and of the Council as regards minimum standards for UK Climate Transition Benchmarks and UK Paris-aligned Benchmarks, Article 5: Phase-in of Scope 3 GHG emissions data in the benchmark methodology

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

1. The benchmark methodology for UK Climate Transition Benchmarks or UK Paris-aligned Benchmarks shall include Scope 3 GHG emissions data in the following way:
(a) As of 23 December 2020, Scope 3 GHG emissions data for at least the energy and mining sectors referred to in Divisions 05 to 09 and 19 and 20 of SIC;
(b) within two years from 23 December 2020, Scope 3 GHG emissions data for at least the transportation, construction, buildings, materials and industrial sectors referred to in Divisions 10 to 18, 21 to 33, 41, 42 and 43, 49 to 53 and Division 81 of SIC;
(c) within four years from 23 December 2020, Scope 3 GHG emissions data for all other sectors referred to in SIC.
2. For the purposes of paragraph 1, point (a), from 23 December 2020 to 31 December 2021, administrators of UK Climate Transition Benchmarks and administrators of UK Paris-aligned Benchmarks may use fossil fuel reserves, where they demonstrate that they cannot calculate nor estimate Scope 3 GHG emissions data.

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Source: https://www.legislation.gov.uk/eur/2020/1818/article/5 (the official version)
Page: https://openlegislation.uk/eu-regulation-2020-1818/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.