To ensure compliance with legal regulations on greenhouse gas inventory, enterprises named in Decision No. 13/2024/QD-TTg need to complete and submit greenhouse gas inventory reports before March 31, 2025. This is a mandatory deadline and the obligation to submit reports is carried out every two years from this year.
The list of enterprises that must submit greenhouse gas inventory reports is detailed in Appendix II of Decision No. 13/2024/QD-TTg.
Please look up the list information here.
I. Guidelines for making greenhouse gas (GHG) inventory reports
(1) Identification of sources of greenhouse gas emissions
Direct emission sources:
- Fixed sources: Fuel combustion operation in stationary devices such as boilers, furnaces, turbines, heaters, incinerators.
- Portable sources: The operation of burning fuel from vehicles.
- Industrial processes: Physical or chemical processes that produce greenhouse gases in production.
- Dispersion from machinery and equipment: In the process of mining and processing minerals.
- Refrigerant solvents: From equipment and the process of producing and trading refrigerants.
- Waste: From waste collection, management and treatment.
Indirect emission sources: Electrical energy, steam energy.
(2) Collect detailed data related to emission sources
After identifying GHG emission sources, businesses need to collect complete relevant data.
(3) Emission factor selection
- The GHG emission factor must be consistent with the technological status and production processes of the enterprise, comply with the IPCC Guidelines 2006, and must be approved by the competent authority.
- In case the emission coefficient according to IPCC 2006 cannot be applied, the coefficient announced by the Ministry of Natural Resources and Environment in Decision No. 2626/QD-BTNMT can be used.
(4) Determination of the method of calculating emissions
- Enterprises choose the method of calculating emissions according to the guidance in Section 2, Appendix II of Circular No. 38/2023/TT-BCT.
Formula for calculating GHG emissions:
In which:
- i is GHG type;
- GHGi is the amount of GHG emissions i (tons);
- ADi is the activity data of GHGi;
- EFi is the emission factor of GHGi.
Formula for calculating the total GHG emissions of an enterprise:
In which:
- TPT is the total GHG emissions of the facility (tons of CO2td);
- GWPi is the global warming potential coefficient of GHGi, which applies according to the latest IPCC guidelines.
(5) Preparation of GHG inventory report
After completing the calculation of greenhouse gas emissions, the enterprise shall make a report according to Form No. 06, Appendix II of Decree No. 06/2022/ND-CP.
Enterprises refer to form No. 06 here.
(According to the instructions at Circular No. 38/2023/TT-BCT)
Submit a greenhouse gas inventory report
- Enterprises submit reports to provincial-level People’s Committees before March 31, 2025.
- In case of errors detected, enterprises must correct and supplement them at the request of the provincial People’s Committee.
- The complete report must be sent back to the provincial People’s Committee and the Ministry of Natural Resources and Environment before December 1, 2025.
(According to Decree No. 06/2022/ND-CP and Decision No. 13/2024/QD-TTg)
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