To pursue its decarbonisation objective, the EU has established the 2030 EU Climate and Energy Framework for the period 2021-2030. The Framework sets a target for the EU to reduce GHG emissions by at least 40% (compared to 1990 levels) by 2030. This target includes several components, all to be achieved by 2030. Firstly, emissions under the EU ETS have to be reduced by 43% (compared to 2005). Secondly, emissions under the Effort Sharing Regulation (ESR, Regulation (EU) 2018/842) have to be cut by 30% (compared to 2005). Thirdly, emissions and removals from the LULUCF sector are for the first time included in the EU climate target, through the ESR. The LULUCF Regulation (2018/841)10 provides specific accounting rules. Member States must maintain or enhance the carbon sink in the LULUCF sector. Fourthly, the 2030 Climate and Energy Framework, through the revised Renewable Energy Directive (2018/2001)2 and the amended Energy Efficiency Directive (2018/2002), sets a binding renewable energy target (at least 32% of final energy consumption) and a headline target for energy efficiency (at least 32.5% of final energy consumption) to be achieved by 2030. Additionally, it sets a binding target of renewable energy in the transport sector (at least 14% of final energy consumption in transport) by 2030. As a way to monitor the progress made by Member States, the Regulation on the Governance of the Energy Union and Climate Action (2018/1999)4 establishes planning, monitoring and