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1. By 30 June 2028 and every 5 years thereafter, the Commission shall submit to the European Parliament and to the Council a report reviewing the implementation of this Directive. The report shall include information on activities for which BAT conclusions have or have not been adopted pursuant to Article 13(5) of this Directive, take into account the dynamics of innovation, including emerging techniques, the need for further pollution prevention measures and the review referred to in Article 8 of Directive 2003/87/EC. That report shall include an assessment of the need for Union action through the establishment or updating of Union-wide minimum requirements for emission limit values and for rules on monitoring and compliance for activities within the scope of the BAT conclusions adopted during the previous five-year period, on the basis of the following criteria:

(a) the impact of the activities concerned on the environment as a whole and on human health;

(b) the state of implementation of best available techniques for the activities concerned. ◄ That assessment shall consider the opinion of the forum referred to in Article 13(4). Chapter III and Annex V of this Directive shall be considered to represent the Union-wide minimum requirements in the case of large combustion plants. The report shall be accompanied by a legislative proposal where appropriate. Where the assessment referred to in the second subparagraph identifies such a need, the legislative proposal shall include provisions establishing or updating Union-wide minimum requirements for emission limit values and for rules on monitoring and compliance assessment for the activities concerned.

2. The Commission shall, by 31 December 2012, review the need to control emissions from:

(a) the combustion of fuels in installations with a total rated thermal input below 50 MW;

(b) the intensive rearing of cattle; and (c) the spreading of manure. The Commission shall report the results of that review to the European Parliament and to the Council accompanied by a legislative proposal where appropriate.

3. The Commission shall, using an evidence-based methodology and taking into account the specificities of the sector, assess the need for Union action to:

(a) comprehensively address the emissions from the rearing of livestock within the Union, in particular from cattle; and (b) further achieve the objective of global environmental protection with respect to products placed on the Union market, through the prevention and control of emissions from livestock farming, and in a manner consistent with the Union’s international obligations. The Commission shall report the results of that assessment by 31 December 2026 to the European Parliament and the Council. The report shall be accompanied by a legislative proposal where appropriate.

4. The Commission shall review:

(a) the need to control emissions from onshore and offshore exploration and production of mineral oil and gas;

(b) the need to control emissions from the on-site treatment and extraction of non-energy industrial minerals used in industry other than for construction, as well as the need to control emissions from the on-site treatment and extraction of ores which are newly carried out in the Union;

(c) the need to revise the activity threshold in Annex I for the production of hydrogen by electrolysis of water. The Commission shall include the results of that review in the first of the reports to the European Parliament and to the Council required under the first paragraph.