EU Emission Trading Scheme, which is applied in EU Member States to decrease CO 2 emissions, requires accurate, reliable, comparable and transparent methodology for monitoring, reporting and verification of emissions. Existing Monitoring and Reporting Guidelines provides operators only with general and undetailed instructions. This paper should provide the plant operators with guidance for a better understanding, interpretation and mastering of the methods of monitoring and reporting CO2 emissions for the purposes of emission trading. This paper is focused on experimental determination of emission and oxidation factors of solid fuels and on calculation of emission factors of gaseous fuels from their composition., Pavel Fott, František Kolář and Dušan Vácha., and Obsahuje bibliografické odkazy