1. Before 1 January 2027 and every three years thereafter, the Commission shall report to the European Parliament and to the Council on progress in the ICAO negotiations to implement the global market-based measure to be applied to emissions from 2021, in particular with regard to:
(a) the relevant ICAO instruments, including standards and recommended practices, as well as the progress in the implementation of all elements of the ICAO basket of measures towards the achievement of the long-term global aspirational goal adopted at ICAO's 41st Assembly;
(b) ICAO Council-approved recommendations relevant to the global market-based measure, including any possible changes to baselines;
(c) the establishment of a global registry;
(d) domestic measures taken by third countries to implement the global market-based measure to be applied to emissions from 2021;
(e) the level of participation in offsetting under CORSIA by third countries, including the implications of their reservations as regards
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