heating, agriculture, waste management and industrial gases. The Effort Sharing Decision establishes binding emission reduction targets for each Member State in the non-ETS sectors. Finland must achieve a 16 % reduction in emissions compared to 2005 by 2020. In addition to the binding target for 2020, a trajectory for cutting emissions has also been established for the years 2013- 2020. Under the decision, emissions must be reduced annually following a linear trajectory. The Effort Sharing Decision contains flexibility mechanisms to help Member States achieve the targets. In summer 2016, the Commission published its proposal for a new Effort Sharing