2,441 facilities required to conduct greenhouse gas inventories: What businesses need to know
On 10 August 2026, the Prime Minister issued Decision No. 42/2026/QD-TTg on the updated list of sectors and greenhouse gas-emitting facilities subject to greenhouse gas inventory requirements. The Decision takes effect on 25 September 2026 and replaces Decision No. 13/2024/QD-TTg.
According to the updated list, 2,441 greenhouse gas-emitting facilities across various sectors of the economy are required to conduct greenhouse gas inventories.
Six sectors subject to greenhouse gas inventory requirements
Decision No. 42/2026/QD-TTg identifies six sectors subject to greenhouse gas inventory requirements, including:
- Energy, including: energy production industries; energy consumption in industry, commerce, services and residential activities; coal mining; and oil and natural gas extraction.
- Transport: Energy consumption in transport activities.
- Construction, including: energy consumption in the construction sector; and industrial processes in the production of construction materials.
- Industrial processes, including: chemical production; metallurgy; electronics industry; use of substitutes for ozone-depleting substances; and production and use of other industrial products.
- Agriculture, forestry and land use, including livestock; forestry and land-use change; crop production; energy consumption in agriculture, forestry and fisheries; and other emission sources in agriculture.
- Waste, including solid waste disposal sites; biological treatment of solid waste; waste incineration and open burning; and wastewater treatment and discharge.
2,441 facilities included in the greenhouse gas inventory list
According to the updated 2026 list, the facilities required to conduct greenhouse gas inventories are distributed by responsible sectors as follows: Industry and Trade: 1,916 facilities; Transport: 53 facilities; Construction: 411 facilities; Agriculture and Environment: 61 facilities. A total of 2,441 facilities are included in the list of facilities required to conduct greenhouse gas inventories.
Compared with the 2024 updated list under Decision No. 13/2024/QD-TTg, which included 2,166 facilities, the 2026 list adds 275 facilities, representing an increase of approximately 12.7%. The increase in the number of facilities indicates that the scope of businesses required to proactively manage, measure and report greenhouse gas emissions continues to expand.
What are the responsibilities of facilities included in the list?
Under Decision No. 42/2026/QD-TTg, facilities included in the list are required to: conduct facility-level greenhouse gas inventories in accordance with the guidance of the Ministry of Agriculture and Environment, the Ministry of Industry and Trade, and the Ministry of Construction; prepare and submit facility-level greenhouse gas inventory reports; and comply with the provisions of Decree No. 06/2022/ND-CP on greenhouse gas emission mitigation and ozone layer protection, as amended and supplemented by Decree No. 119/2025/ND-CP and Decree No. 83/2026/ND-CP.
The ministries responsible for the respective sectors are tasked with providing guidance, urging and inspecting the implementation of greenhouse gas inventory obligations. Provincial and municipal People’s Committees are also responsible for reviewing and updating information and urging facilities included in the list within their jurisdictions to comply with the applicable regulations.
One point that businesses should pay particular attention to is that Decision No. 42/2026/QD-TTg takes effect on 25 September 2026. From that date, Decision No. 13/2024/QD-TTg ceases to be effective. The Decision also clearly stipulates that where a facility was included in the List under Decision No. 13/2024/QD-TTg but is no longer included in the updated List under Decision No. 42/2026/QD-TTg, it shall be exempt from the obligation to submit a facility-level greenhouse gas inventory report from 2027 for the reporting period using 2026 inventory data.
Therefore, businesses that were included in the 2024 list should also check the updated 2026 list rather than assuming that their previous obligations remain unchanged.
What should businesses prepare?
For businesses included in the updated list, greenhouse gas inventory should not be viewed merely as a reporting activity undertaken to comply with legal requirements.
Establishing a systematic emissions data management system can also help businesses identify their major emission sources, monitor emission trends over time, and provide a basis for selecting appropriate solutions for energy efficiency, resource efficiency and emission reduction.
Businesses should proactively: check whether their facilities are included in the List issued together with Decision No. 42/2026/QD-TTg; determine the inventory boundaries and emission sources to be covered; review data on electricity, fuels, raw materials and greenhouse gas-emitting activities; designate responsible personnel and establish a data collection system that enables verification and traceability; and gradually integrate greenhouse gas inventory results into their emission reduction plans, energy efficiency measures and sustainable development strategies.
A greenhouse gas inventory is the first step in helping businesses understand where their emissions come from, how much they emit, and, from there, identify appropriate opportunities for emission reduction.
VNCPC
