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1. The Commission shall base its first and second assessments referred to in Articles 6 and 7 on an indicative, linear trajectory which sets out the pathway for the reduction of net emissions at Union level and which links the Union 2030 climate target referred to in Article 4(1), the Union 2040 climate target, when adopted, and the climate-neutrality objective set out in Article 2(1).

2. Following the first and second assessments referred to in paragraph 1, the Commission shall base any subsequent assessment on an indicative, linear trajectory linking the Union 2040 climate target, when adopted, and the climate-neutrality objective set out in Article 2(1).

3. In addition to the national measures referred to in point (a) of Article 7(1), the Commission shall base its assessments referred to in Articles 6 and 7 on at least the following:

(a) information submitted and reported under Regulation (EU) 2018/1999;

(b) reports of the EEA, the Advisory Board and the Commission’s Joint Research Centre;

(c) European and global statistics and data, including statistics and data from the European Earth Observation Programme Copernicus, data on reported and projected losses from adverse climate impacts and estimates on the costs of inaction or delayed action, where available;

(d) the best available and most recent scientific evidence, including the latest reports of the IPCC, IPBES and other international bodies; and (e) any supplementary information on environmentally sustainable investment by the Union or by Member States, including, when available, investment consistent with Regulation (EU) 2020/852.

4. The EEA shall assist the Commission in the preparation of the assessments referred to in Articles 6 and 7, in accordance with its annual work programme.