Deputy Prime Minister Ho Quoc Dung has recently signed Decision No. 42/2026/QD-TTg issuing the updated List of sectors and greenhouse gas-emitting facilities required to conduct greenhouse gas (GHG) inventories, bringing the total number of mandatory facilities nationwide to 2,441. The Decision takes effect on September 25, 2026, superseding the previous Decision No. 13/2024/QD-TTg.

For details of the Decision, please click here.

Which sectors and facilities does the updated list cover?

The list specifies 6 sectors required to conduct greenhouse gas inventories:

- Energy: energy production industries; energy consumption in industry, commerce, services, and households; coal mining; oil and natural gas extraction;

- Transportation: energy consumption in the transportation sector;

- Construction: energy consumption in the construction industry; industrial processes in building material production;

- Industrial processes: chemical production; metallurgy; electronics industry; use of substitutes for ozone-depleting substances;

- Agriculture, forestry, and land use: livestock farming; forestry and land-use change; crop cultivation; energy consumption in agriculture, forestry, and fisheries;

- Waste: solid waste landfills; biological treatment of solid waste; incineration and open burning of waste; wastewater treatment and discharge.

For the detailed list of designated facilities, please click here.

2,441 facilities now officially subject to mandatory GHG inventory according to Decision No. 42/2026/QD-TTg

Distribution of facilities by managing authority

What are the obligations of enterprises included on the list?

Facilities included on the list are responsible for preparing and submitting a facility-level GHG inventory report in accordance with Decree No. 06/2022/ND-CP (as amended and supplemented by Decree No. 119/2025/ND-CP and Decree No. 83/2026/ND-CP).

Facilities that were included in the list under Decision No. 13/2024/QD-TTg but are not named in the updated list are exempted from the obligation to submit greenhouse gas inventory reports from 2027 onward, applicable to the reporting period covering 2026 inventory data.

What should enterprises prepare to ensure compliance?

✔ Determine whether your facility is included in the list issued under Decision No. 42/2026/QD-TTg;

✔ Define emission boundaries (Scope 1, Scope 2 under ISO 14064-1) and collect activity data for each emission source;

✔ Prepare a facility-level GHG inventory report using the template specified in Appendix II of Decree No. 06/2022/ND-CP;

✔ Establish an internal data management system to ensure records are ready for annual inventory activities;

✔ Standardize measurement and calculation processes in line with international standards, particularly the ISO 14064 series on greenhouse gas inventories;

✔ Proactively develop an emission reduction roadmap, turning compliance requirements into a competitive advantage when participating in global supply chains.

When carried out rigorously, a GHG inventory becomes far more than a compliance obligation - it becomes a transparent, standards-compliant data foundation that enables enterprises to take a proactive approach to emission reduction, prepare for participation in the carbon market, and maintain their competitive standing amid increasingly stringent requirements from supply chains and export markets.

Vinacontrol - A trusted partner for your Greenhouse gas inventory journey

As Vietnam’s leading conformity assessment organization with nearly 70 years of expertise, Vinacontrol partners with enterprises to conduct GHG inventories in full compliance with current legal regulations, empowering their step-by-step progress toward sustainable development goals.

✔ Advisory support in defining emission boundaries and preparing GHG inventory reports in accordance with ISO 14064;

✔ Verification and validation of facility-level GHG emission reports;

✔ Advisory support on emission reduction roadmaps and the development of data systems for periodic reporting;

✔ Support in standardizing compliance documentation in line with guidance from the Ministry of Agriculture and Environment, the Ministry of Industry and Trade, and the Ministry of Construction.

The GHG Inventory process under ISO 14064 with Vinacontrol

Step 1: Initial assessment; defining the facility's organizational and operational boundaries;

Step 2: Identification of emission sources and activity data collection (Scope 1, Scope 2, and Scope 3 as required);

Step 3: Quantification of GHG emissions and removals using appropriate emission factors;

Step 4: Preparation of the facility-level GHG inventory report adhering to regulatory templates;

Step 5: Ongoing technical assistance during dossier submission and report verification/review processes.

Partner with Vinacontrol to transform regulatory compliance into a solid data foundation for your corporate sustainability strategy!

Frequently asked questions

1. How can an enterprise determine whether it is included on the mandatory GHG inventory list?

Enterprises should cross-reference their facility's name and code against the list issued under Decision No. 42/2026/QD-TTg. As a general principle, facilities emitting 3,000 tonnes of CO2 equivalent per year or more, or consuming 1,000 TOE per year or more, within one of the six sectors listed above, fall within the scope of the mandatory inventory. Vinacontrol supports enterprises in reviewing and accurately determining their reporting obligations.

2. To which authority must the GHG inventory report be submitted, and how often?

Facility-level GHG inventory reports must be submitted once every 2 years, before 31 March of the year following the reporting period, to the relevant sectoral management agency and the Provincial People's Committee where the facility is located.

3. What are the consequences for enterprises that fail to conduct GHG inventories as required?

Failure to fully comply with the GHG inventory obligation under Decree No. 06/2022/ND-CP may result in penalties under current environmental protection law, and may also affect an enterprise's ability to access green financing, participate in supply chains, and engage in the carbon market in the future.

4. Is the GHG inventory obligation only applicable to large, high-emission enterprises?

Not entirely. The updated list under Decision No. 42/2026/QD-TTg has expanded coverage to include sectors such as construction and agriculture - industries in which many small and medium-sized enterprises previously assumed they were not subject to the inventory obligation. Enterprises are advised to proactively review their status rather than rely solely on company size as an indicator.

Contact Vinacontrol today for expert advice and dedicated support!