This Practice Note has been archived and is not maintained. This Practice Note is a snapshot on the Effort Sharing Decision (ESD) 2009/406/EC, which established binding annual greenhouse gas (GHG) emission targets for Member States for the period 2013–20 for GHG emissions from most sectors not included in the EU Emissions Trading System (EU ETS), such as transport, buildings, agriculture and waste. The Practice Note considers the purpose and scope of the ESD, key definitions and requirements, emission levels for the period 2013–2020, energy efficiency improvements, use of credits from project activities, reporting and evaluation of progress, what corrective action can be taken where a Member State’s emissions exceed the annual emission allocation (AEA), adjustments applicable upon the approval by the EU of an international agreement on climate change, as well as changes made to Directive 2003/87/EC and Regulation (EU) 994/2008, and the Commission’s reporting requirements to evaluate the implementation of the ESD. This Practice Note also links to related Brexit content.