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1. Member States shall require that operators by 30 June 2030 include in their EMS an indicative transformation plan covering their activities as listed in points 1, 2, 3, 4, 6.1 a, and 6.1 b of Annex I. The transformation plan shall contain information on how the operator will transform the installation during the 2030-2050 period to contribute to the emergence of a sustainable, clean, circular, resource-efficient and climate-neutral economy by 2050, including where relevant deep industrial transformation as referred to in Article 27e. Member States shall take the necessary measures to ensure that, no later than a year after the deadline set out in the first subparagraph of this paragraph, the audit organisation referred to in Article 14a(4), sixth subparagraph, assesses the conformity of the transformation plans referred to in the first subparagraph of this paragraph with the requirements set out in the delegated act referred to in paragraph 5 of this Article.

2. Member States shall require that, as part of the review of the permit conditions pursuant to Article 21(3) following the publication of decisions on BAT conclusions after 1 January 2030, the operator includes in its EMS a transformation plan for each installation carrying out any activity listed in Annex I that is not referred to in paragraph 1 of this Article. The transformation plan shall contain information on how the operator will transform the installation during the 2030-2050 period in order to contribute to the emergence of a sustainable, clean, circular and climate-neutral economy by 2050, in accordance with the requirements set out in the delegated act referred to in paragraph 5 of this Article. Member States shall take the necessary measures to ensure that, no later than a year after completion of the review referred to in Article 21(3), the audit organisation referred to in Article 14a(4), sixth subparagraph, assesses the conformity of the transformation plans referred to in the first subparagraph with the requirements set out in the delegated act referred to in paragraph 5 of this Article.

3. Where two or more installations are under the control of the same operator, or if the installations are under the control of different operators that are part of the same company, in the same Member State, those installations may be covered by one transformation plan. Where elements of the transformation plans have already been developed in accordance with other Union legislation and are compliant with this Article, a reference may be made in the transformation plan to the relevant documents.

4. The operator shall make its transformation plan, updates of the transformation plan, as well as the results of the assessment referred to in paragraphs 1 and 2 public, as part of the publication of relevant information set out in the EMS as referred to in Article 14a(4).

5. The Commission shall, by 30 June 2026, adopt a delegated act in order to supplement this Directive by specifying the content for the transformation plans, on the basis of the information required under paragraphs 1, 2 and 3. The Commission shall, by 31 December 2034, review and, where appropriate, revise the delegated act referred to in the first subparagraph.