Within six months of each global stocktake referred to in Article 14 of the Paris Agreement, the Commission shall submit a report to the European Parliament and to the Council, together with the conclusions of the assessments referred to in Articles 6 and 7 of this Regulation, on the operation of this Regulation, taking into account:

(a) the best available and most recent scientific evidence, including the latest reports of the IPCC and the Advisory Board;

(b) international developments and efforts undertaken to achieve the long-term objectives of the Paris Agreement.

The Commission's report may be accompanied, where appropriate, by legislative proposals to amend this Regulation.