1. In addition to the requirements laid down in Annex III to Regulation (EU) 2016/1011, administrators of EU Climate Transition Benchmarks and administrators of EU Paris-aligned Benchmarks shall comply with the following requirements:
(a) administrators of EU Climate Transition Benchmarks and administrators of EU Paris-aligned Benchmarks that use estimations that are not based on data provided by an external data provider, shall formalise, document and make public the methodology upon which such estimations are based, including:
(i) the approach that they have used to calculate GHG emissions, and the main assumptions and the precautionary principles underlying those estimations;
(ii) the research methodology to estimate missing, unreported, or underreported GHG emissions;
(iii) the external data sets used in the estimation of missing, unreported or underreported GHG emissions;
(b) administrators of EU Climate Transition Benchmarks and administrators of EU Paris-aligned Benchmarks that
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