Decision 42/2026/QD-TTg updated lists of sectors and greenhouse gas-emitting establishments subject to greenhouse gas inventory

DECISION

On the (updated) Lists of sectors and greenhouse gas-emitting establishments subject to greenhouse gas inventory

Pursuant to the Law on Organization of the Government No. 63/2025/QH15;

Pursuant to the Law on Environmental Protection No. 72/2020/QH14, amended and supplemented under Law No. 16/2023/QH15, Law No. 18/2023/QH15, Law No. 47/2024/QH15, Law No. 54/2024/QH15 and Law No. 146/2025/QH15;

Pursuant to the Government's Decree No. 06/2022/ND-CP providing the mitigation of greenhouse gas emissions and protection of the ozone layer, amended and supplemented under Decree No. 119/2025/ND-CP dated June 09, 2025, and Decree No. 83/2026/ND-CP dated March 23, 2026;

At the proposal of Minister of Agriculture and Environment;

The Prime Minister hereby promulgates the Decision on the (updated) Lists of sectors and greenhouse gas-emitting establishments subject to greenhouse gas inventory.

Article 1. To promulgate the Lists of sectors and greenhouse gas-emitting establishments subject to greenhouse gas inventory, updated for 2026, including:

1. List of sectors subject to greenhouse gas inventory, provided in Appendix I.

2. List of greenhouse gas-emitting establishments subject to greenhouse gas inventory in the industry and trade sector, provided in Appendix II.

3. List of greenhouse gas-emitting establishments subject to greenhouse gas inventory in the construction sector (including construction and transport), provided in Appendix III.

4. List of greenhouse gas-emitting establishments subject to greenhouse gas inventory in the agriculture and environment sector, provided in Appendix IV.

Article 2. Implementation organization

1. Greenhouse gas-emitting establishments specified in Appendices to this Decision shall conduct establishment-based greenhouse gas inventory 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 their greenhouse gas inventory reports in accordance with the Government’s Decree No. 06/2022/ND-CP dated January 07, 2022, providing the mitigation of greenhouse gas emissions and protection of the ozone layer, amended and supplemented under Decree No. 119/2025/ND-CP dated June 09, 2025 and Decree No. 83/2026/ND-CP dated March 23, 2026.

2.  The Ministry of Agriculture and Environment, the Ministry of Industry and Trade, and the Ministry of Construction shall, within the ambit of their functions, tasks and power, provide guidance for, urge, and inspect greenhouse gas-emitting establishments under their respective management in fulfilling their obligations to conduct greenhouse gas inventory and submit greenhouse gas inventory reports in accordance with law. The Ministry of Agriculture and Environment shall assume the prime responsibility for, and coordinate with ministries, sectors, and provincial-level People’s Committees in, updating the List of sectors and greenhouse gas-emitting establishments subject to greenhouse gas inventory and submitting it to the Prime Minister for consideration and decision in accordance with law.

3. Provincial-level People’s Committees shall direct specialized agencies to urge greenhouse gas-emitting establishments within their localities and included in the List to this Decision to conduct greenhouse gas inventory in accordance with regulations; and assume the prime responsibility for, and coordinate with the Ministry of  Agriculture and Environment, the Ministry of Industry and Trade, and the Ministry of Construction in, reviewing and updating information on greenhouse gas-emitting establishments under their management; and be responsible for the accuracy and completeness of the List of greenhouse gas-emitting establishments subject to greenhouse gas inventory within their localities.

Article 3. Effect

1. This Decision takes effect from September 25, 2026.

2. The Prime Minister's Decision No. 13/2024/QD-TTg dated August 13, 2024, promulgating the (updated) lists of greenhouse gas-emitting sectors and facilities subject to greenhouse gas inventory, ceases to be effective from the effective date of this Decision.

3. Establishments on the List of greenhouse gas-emitting sectors and facilities subject to greenhouse gas inventory to the Prime Minister's Decision No. 13/2024/QD-TTg dated August 13, 2024, but not included in the List to this Decision shall be exempted from establishment-based greenhouse gas inventory report submission from 2027 (for the reporting period covering inventory data for 2026).

4. Ministers, heads of ministerial-level agencies, chairpersons of provincial-level People’s Committees, and legal representatives of the establishments on the list of greenhouse gas-emitting facilities subject to greenhouse gas inventory shall implement this Decision.