Emisní obchodování je jedním se stěžejních nástrojů pro snižování emisí skleníkových plynů, aktuálně jsou do něj zapojeny velké zdroje emisí, hlavně energetika a průmysl. Revize legislativy EU v rámci směřování ke klimatické neutralitě EU do roku 2050, stanovené v Zelené dohodě pro Evropu (EGD) je součástí legislativního balíčku Fit for 55.
According to Regulation 2018/1999 of the European Parliament and of the Council of the EU, all EU Member States are required to report their National Inventory Report to the European Commission annually by 15 March of the following year (t+1) together with the official reporting tables (CRF – Common Reporting Format); and to the UNFCCC Secretariat by 15 September, which has been implemented since 2024 under the new terms of the Paris Agreement, now in the CRT (Common Reporting Tables) format. Under the Paris Agreement, the Czech Republic, as an EU member state, has agreed to jointly reduce greenhouse gas emissions by at least 40 % by 2030 compared to 1990.