Major industrial companies are required to participate in the emissions trade (EU ETS). These are companies such as power stations, metalworkers, chemical manufacturers, etc. A total of around 450 Dutch companies participate in emissions trading.

The regulations governing which companies are obliged to participate in the EU ETS are set out in Annex I of the EU Emission Trading Directive. The European Commission has drawn up a guidance regarding the proper interpretation of Annex I of the Directive.