List of businesses required to conduct greenhouse gas inventories in 2026

Decision No. 42/2026/QD-TTg dated 10 August 2026 updates the list of sectors and facilities required to conduct greenhouse gas inventories and takes effect on 25 September 2026. Businesses should find the correct facility in the appendices, then determine the applicable obligations and reporting period.

Download the decision and list of facilities

• Decision No. 42/2026/QD-TTg.
• Appendices listing greenhouse gas-emitting sectors and facilities.

How many facilities are included in the updated list?

The figures and effective date have been cross-checked against government information. The list identifies individual facilities; businesses should not rely only on a group’s name or assumptions about the scale of its emissions.

How to look up your business

• Open the appendix for the sector responsible for overseeing the facility.
• Compare the name, address and production activities; check for name changes, mergers or relocation.
• Record the relevant appendix and facility information and retain them with your records.
• Determine whether the facility has been allocated an emission allowance before scheduling its reports.

Distinguish between two reporting deadlines for 2025–2026 data

According to information from the Department of Climate Change reported by Agriculture and Environment Newspaper on 22 May 2026:

• Listed facilities that have not been allocated emission allowances: submit periodic inventory reports to the provincial People’s Committee before 31 March 2027.
• Facilities allocated emission allowances: submit the verified greenhouse gas inventory reports for the two years 2025–2026 to the Ministry of Agriculture and Environment before 1 December 2027.

Businesses should check Decree No. 06/2022/ND-CP, its amendments under Decrees No. 119/2025/ND-CP and No. 83/2026/ND-CP, sector guidance and notices from the receiving authority. A single deadline should not be applied to every group of facilities.

Data to start preparing now

• Energy: purchased electricity, coal, oil, gas and other fuels; use consistent units and data periods.
• Production processes: raw materials, output and sector-specific activities that generate greenhouse gases.
• Refrigerants: equipment lists, refrigerant types, top-up records and maintenance records.
• Waste and wastewater: quantities and treatment methods within the inventory boundary.
• Evidence: invoices, goods receipt and issue records, measurements, operating logs and production reports.

Prepare a report that can be checked and explained

Start by defining the boundary and emission sources. Then assign departments to provide each type of data, choose suitable methods and factors, check completeness and retain supporting evidence. State assumptions and missing data clearly so that a plan can be made to address them.

Inventory results also help identify major emission sources and prioritise improvement opportunities. Emission reductions should be assessed against actual conditions; they do not follow automatically from completing a report.

Which steps can ITVC support?

• Look up the list and clarify the facility’s scope of work.
• Survey the facility, identify emission sources and compile a data checklist.
• Guide evidence collection, calculations and quality control.
• Prepare reports, support explanations and transfer data management methods to the internal team.

See ITVC’s greenhouse gas inventory services. When discussing their needs, businesses should provide the facility name, address, sector, data period and requirements of the receiving authority to determine the appropriate scope of support.