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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 EU Climate Transition Benchmarks and EU Paris-aligned BenchmarksRecitalsChapter I Definitions (art. 1)Article 1 DefinitionsChapter II Minimum Standards for the Design of the Benchmark Methodology (arts. 2-12)Chapter II, Section 1 Minimum Standards Common for EU Climate Transition Benchmarks and EU Paris-Aligned Benchmarks (arts. 2-8)Article 2 Reference temperature scenarioArticle 3 Equity allocation constraintArticle 4 Calculation of GHG intensity or absolute GHG emissionsArticle 5 Phase-in of Scope 3 GHG emissions data in the benchmark methodologyArticle 6 Companies setting and publishing GHG emission reduction targetsArticle 7 Setting a decarbonisation trajectoryArticle 8 Change in GHG intensity and absolute GHG emissionsChapter II, Section 2 Minimum Standards for EU Elimate Transition Benchmarks (arts. 9-10)Article 9 Baseline reduction of GHG intensity or absolute GHG emissions for EU Climate Transition BenchmarksArticle 10 Exclusions for EU Climate Transition BenchmarksChapter II, Section 3 Minimum Standards for EU Paris-Aligned Benchmarks (arts. 11-12)Article 11 Baseline reduction of GHG intensity or absolute GHG emissions for EU Paris-aligned BenchmarksArticle 12 Exclusions for EU Paris-aligned BenchmarksChapter III Transparency and Accuracy (arts. 13-15)Article 13 Transparency requirements for estimationsArticle 14 Disclosure of the decarbonisation trajectoryArticle 15 Accuracy of the data sourcesChapter IV Final Provisions (art. 16)Article 16 Entry into force and applicationDone at
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Version status: Entered into force | Document consolidation status: No known changes
Version date: 23 December 2020 - onwards
Version 2 of 2

Article 11 Baseline reduction of GHG intensity or absolute GHG emissions for EU Paris-aligned Benchmarks

The GHG intensity or, where applicable, absolute GHG emissions for EU Paris-aligned Benchmarks, including Scope 1, 2 and 3 GHG emissions, shall be at least 50 % lower than the GHG intensity or absolute GHG emissions of the investable universe.

For the purposes of the first subparagraph, Scope 3 GHG emissions shall be construed in accordance with the phase-in implementation period set out in Article 5.

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