Effort Sharing Regulation (ESR)
The Effort Sharing Regulation (ESR)1 sets binding greenhouse gas emissions reduction targets for each EU Member State for 2030 in sectors not covered by the EU Emissions Trading System2. These sectors include domestic transport (excluding aviation), buildings, agriculture, small industry, and waste, which together account for around 60% of total EU greenhouse gas emissions.
The ESR establishes a collective EU target of a 40% reduction in emissions by 2030 compared to 2005 levels, with differentiated domestic targets3 reflecting EU Member States’ economic capacity and mitigation potential, in line with principles of fairness and cost-effectiveness.
While the EU provides the common framework through annual emission limits, responsibility for implementation lies with EU Member States, which design and deliver measures through their NECPs.
1 European Union. 2023. Regulation (EU) 2023/857 amending Regulation (EU) 2018/842 on binding annual greenhouse gas emission reductions by Member States from 2021 to 2030. OJ L 111, 26 April 2023. Accessed March 2026.
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023R0857
2 European Union. 2003. Directive 2003/87/EC establishing a scheme for greenhouse gas emission allowance trading within the Union (consolidated version). Accessed March 2026.
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02003L0087-20240301
3 European Commission. n.d. Effort sharing 2021–2030: targets and flexibilities. Accessed March 2026.
https://climate.ec.europa.eu/eu-action/effort-sharing-member-states-emission-targets/effort-sharing-2021-2030-targets-and-flexibilities_en