Samenvatting

After a quiet and fluent start, the EU wide environmental policy instrument CO₂ emissions trading has now become a target of hackers and other criminals. The Dutch Emissions Authority (NEa) published a report regarding the fraud. Several fraud types occur, like VAT fraud, hacking and identity fraud. The author analyses the vulnerabilities of the emissions trading system and describes the measures that have been taken to prevent abuse. The emissions trading is in the middle of a transition from a paradise for fraudsters to a safe and secured fortress. It has appeared that cooperation between several expert fields is crucial in order to prevent and solve fraud.