The IA is based on solid expertise, with ample information in 13 annexes, some of which form an integral part of the analysis (namely Annexes 5 and 12 for the problem definition and Annex 8 for the assessment of the options’ impacts). The qualitative and quantitative assessment of the options is concise, balanced and logical. The IA is transparent regarding methods, assumptions and uncertainties in the analysis, which it addresses through a sensitivity analysis to ensure a robust evidence base. The impacts of all options are assessed against a set of 16 criteria and compared to the baseline in terms of their effectiveness, efficiency, coherence and proportionality. The IA decides against options it considers disproportionate, such as an EU body to pre-approve sustainability labels. It highlights the importance of coherence with other complementary EU actions, but potential interactions could have been indicated in a more precise and structured manner, to better illustrate potential overlaps.
Source : © European Union, 2022 – EP
