Recital 41

Directive (EU) 2024/1785 of the European Parliament and of the Council of 24 April 2024 amending Directive 2010/75/EU of the European Parliament and of the Council on industrial emissions (integrated pollution prevention and control) and Council Directive 1999/31/EC on the landfill of waste (Text with EEA relevance) · European Union

(41) Achieving Union objectives regarding a clean, circular and climate-neutral economy by 2050 calls for a deep transformation of the Union economy. Consistently with the 8th Environmental Action Programme, operators of installations covered by Directive 2010/75/EU should therefore be required to include transformation plans in their environmental management systems. Such transformation plans will also complement the Corporate Sustainability Reporting requirements under Directive 2013/34/EU of the European Parliament and of the Council (20) by providing a means for implementation of those requirements at installation level. The first priority should be the transformation of energy-intensive activities listed in Annex I. Therefore, the operators of energy-intensive installations should produce transformation plans by 30 June 2030. Operators of installations carrying out other activities listed in Annex I should be required to produce transformation plans as part of the permit reconsideration and update following the publication of decisions on BAT conclusions published after 1 January 2030. Operators should be allowed to produce a single transformation plan covering all installations under their control in a Member State and, where elements of the transformation plans have already been developed in other documents and are compliant with the requirements of Directive 2010/75/EU, operators should be allowed to include in the transformation plan a reference to the relevant documents. Whilst the transformation plans should remain indicative documents prepared under the responsibility of the operators, the conformity assessment body or the environmental verifier contracted by the operators as part of their environmental management systems should check that they contain the minimum information required pursuant to a delegated act to be adopted by the Commission, and the operators should make the transformation plans public.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.