Decision No. 42/2026/QD-TTg: Updated List of Facilities Required to Conduct Greenhouse Gas Inventories in 2026

Decision No. 42/2026/QD-TTg provides the latest basis for businesses to determine whether their facilities are subject to mandatory greenhouse gas (GHG) inventories. Businesses should review the updated requirements, particularly if they previously checked the former list or have changed their operational information.

This article summarises the key provisions of Decision No. 42/2026/QD-TTg, the sectors covered by the updated list, and how businesses can verify the applicability of the requirements.

Table of contents

What Does Newly Issued Decision No. 42/2026/QD-TTg Cover?

On 10 August 2026, Deputy Prime Minister Ho Quoc Dung signed Decision No. 42/2026/QD-TTg on the updated List of Sectors and Greenhouse Gas-Emitting Facilities Required to Conduct Greenhouse Gas Inventories. The Decision takes effect on 25 September 2026.

Notably, the updated 2026 List includes 2,441 facilities required to conduct GHG inventories, an increase of 275 facilities compared with the List issued under Decision No. 13/2024/QD-TTg. Facilities named in the List must carry out facility-level GHG inventories and prepare and submit GHG inventory reports in accordance with Decree No. 06/2022/ND-CP and its current amending and supplementary regulations.

Which Sectors Must Conduct Greenhouse Gas Inventories?

The List issued together with Decision No. 42/2026/QD-TTg includes GHG-emitting facilities across six sectors. Each sector contains specific activity groups for determining the facilities subject to review.

Sector	Activity groups within the sector
Energy	Energy production industries; energy consumption in industry, commerce, services and households; coal mining; oil and natural gas extraction.
Transport	Energy consumption in transport activities.
Construction	Energy consumption in the construction sector; industrial processes involved in the manufacture of construction materials.
Industrial processes	Chemical production; metallurgy; electronics manufacturing; use of substitutes for ozone-depleting substances; manufacture and use of other industrial products.
Agriculture, forestry and land use	Livestock production; forestry and land-use change; crop cultivation; energy consumption in agriculture, forestry and fisheries; other agricultural emission sources.
Waste	Solid waste landfills; biological treatment of solid waste; waste incineration and open burning; wastewater treatment and discharge.

According to the updated 2026 List of facilities required to conduct GHG inventories, the industry and trade sector includes 1,916 facilities. The construction sector includes 53 facilities in transport and 411 facilities in construction. The agriculture and environment sector includes 61 facilities.

However, businesses should not determine applicability based solely on their sector of operation. To confirm whether a facility falls within the List under Decision No. 42/2026/QD-TTg, businesses need to compare their facility information directly with the Appendices issued together with the Decision.

Is Your Business Required to Conduct a Greenhouse Gas Inventory? How to Check the 2026 List

Businesses should compare their facility information directly with the 2026 List, including:

Facility name;
Address;
Main manufacturing or business activity.

When reviewing the List, businesses should use their current facility information. If the facility has changed its name, address or business activity, it is advisable to check both the previous and updated information. This helps prevent confusion with facilities that have similar names.

Search the 2026 List of facilities required to conduct greenhouse gas inventories.

What Should Businesses Note About the Effective Date?

From 25 September 2026, Decision No. 42/2026/QD-TTg applies and Decision No. 13/2024/QD-TTg ceases to be effective. Businesses should therefore use the List issued with Decision No. 42/2026/QD-TTg when determining their GHG inventory obligations.

Facilities already listed under Decision No. 13/2024/QD-TTg should review their information against the 2026 List. If a facility appeared in the List under Decision No. 13/2024/QD-TTg but does not appear in the List issued with Decision No. 42/2026/QD-TTg, it is exempt from submitting a facility-level GHG inventory report from 2027 for the 2026 inventory reporting period.

Supporting Businesses with Greenhouse Gas Inventories and Inventory Reporting

For businesses included in the List issued with Decision No. 42/2026/QD-TTg, identifying the full inventory boundary, emission sources, activity data and quantification methods is an important basis for conducting GHG inventories and preparing GHG inventory reports in accordance with applicable requirements.

ARES Vietnam supports businesses in conducting GHG inventories and preparing GHG inventory reports. Our services include reviewing inventory boundaries and emission sources, compiling activity data, supporting emissions quantification, and standardising information for reporting purposes.

Contact ARES Vietnam: