The operator or aircraft operator shall establish, document, implement and maintain written procedures for data flow activities for the monitoring and reporting of greenhouse gas emissions and ensure that the annual emission report resulting from data flow activities, does not contain misstatements and is in conformance with the monitoring plan, those written procedures and the M&R Regulation.
The said requirement also applies to the monitoring and reporting of tonne-kilometre data where the aircraft operator intends to apply for an allocation of allowances free of charge.
Descriptions of written procedures for data flow activities in the monitoring plan must at least cover the following elements:
(a) the title of the procedure;
(b) a traceable and verifiable reference for identification of the procedure;
(c) identification of the post or department responsible for implementing the procedure and for the data generated from or managed by the procedure;
(d) a brief description of the procedure allowing the operator or aircraft operator, the competent authority and the verifier to understand the essential parameters and operations performed;
(e) the location of relevant records and information;
(f) the name of the computerised system used, where applicable;
(g) a list of EN standards or other standards applied, where relevant;
(h) identification of the primary data sources;
(i) each step in the data flow from primary data to annual emissions or tonne-kilometre data which shall reflect the sequence and interaction between the data flow activities;
(j) the relevant processing steps related to each specific data flow activity including the formulas and data used to determine the emissions or tonne-kilometre data;
(k) relevant electronic data processing and storage systems used as well as the interaction between such systems and other inputs including manual input;
(l) the way outputs of data flow activities are recorded.
(the source of the Guidance document: http://ec.europa.eu/clima/policies/ets/monitoring/index_en.htm).