Table A1

Identification information of regulations (IMO resolution numbers and CELEX-number of the EU directives) and links to the documents

Identification information of identified regulations
Regulation/voluntary frameworkID/CELEX-numberURL
Customer requirements
Corporate Sustainability Reporting Directive (CSRD)32022L2464https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32022L2464
ISO 14083 standard https://www.iso.org/standard/78864.html
Renewable Energy Directive32023L2413https://eur-lex.europa.eu/eli/dir/2023/2413/oj/eng
Science-based targets initiative (scope 3) https://sciencebasedtargets.org/
(WEF) First Mover coalition https://initiatives.weforum.org/first-movers-coalition/home
Carbon Border Adjustment Mechanism32023R0956https://eur-lex.europa.eu/eli/reg_impl/2025/486/oj/eng
Count emissions EU52023PC0441https://eur-lex.europa.eu/legal-content/EN/PIN/?uri=CELEX:52023PC0441
EU Energy Taxation Directive (ETD)32003L0096https://eur-lex.europa.eu/eli/dir/2003/96/oj/eng
EU Taxonomy for sustainable activities32020R0852https://eur-lex.europa.eu/eli/reg/2020/852/oj/eng
Greenhouse Gas Protocol https://ghgprotocol.org/
EU Alternative Fuels Infrastructure Requirement (AFIR)32023R1804https://eur-lex.europa.eu/eli/reg/2023/1804/oj/eng
EU Corporate Sustainability Due Diligence Directive (CSDDD)32024L1760https://eur-lex.europa.eu/eli/dir/2024/1760/oj/eng
EU Emission Trading System (ETS)32023L0959https://eur-lex.europa.eu/eli/dir/2023/959/oj/eng
EU Emission Trading System II (ETS II)32023L0959https://eur-lex.europa.eu/eli/dir/2023/959/oj/eng
EU Renewable Energy Directive II/III32023L2413https://eur-lex.europa.eu/eli/dir/2023/2413/oj/eng
Euro 732024R1257https://eur-lex.europa.eu/eli/reg/2024/1257/oj/eng
Fuel EU Maritime32023R1805https://eur-lex.europa.eu/eli/reg/2023/1805/oj/eng
Global Logistics Emissions Council (GLEC) framework https://www.smartfreightcentre.org/en/our-programs/emissions-accounting/global-logistics-emissions-council/
Heavy Duty Vehicle (HDV) CO2 standard32024R1610https://eur-lex.europa.eu/eli/reg/2024/1610/oj/eng
IMO Carbon Intensity Indicator (CII)MEPC. 328(76)https://wwwcdn.imo.org/localresources/en/KnowledgeCentre/IndexofIMOResolutions/MEPCDocuments/MEPC.328(76).pdf
IMO Data Collection System (DCS)MEPC.278(70)https://wwwcdn.imo.org/localresources/en/OurWork/Environment/Documents/278%2870%29.pdf
IMO Energy Efficiency Design Index EEXI/EEDIMEPC. 328(76)/MEPC.203(62)https://wwwcdn.imo.org/localresources/en/KnowledgeCentre/IndexofIMOResolutions/MEPCDocuments/MEPC.328(76).pdf
https://wwwcdn.imo.org/localresources/en/OurWork/Environment/Documents/Technical%20and%20Operational%20Measures/Resolution%20MEPC.203%2862%29.pdf
Monitoring, Reporting and Verification (MRV)02015R0757-20240101https://eur-lex.europa.eu/eli/reg/2015/757/2024-01-01/eng
National regulation on renewable fuels32023L2413https://eur-lex.europa.eu/eli/dir/2023/2413/oj/eng
Source(s): Authors’ own work

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