Decision No. 42/2026/QD-TTg is set to take effect in 35 days, on September 25, 2026, updating Vietnam's List of Sectors and Facilities Required to Conduct Greenhouse Gas (GHG) Inventories and replacing Decision No. 13/2024/QD-TTg. Businesses in the industrial, energy, construction, and transportation sectors are being urged to check whether their facilities fall under the newly updated list. 

New in September: More Businesses Added to the Mandatory GHG Inventory List 

The most notable change is the scale of the expansion: the updated list adds 275 new facilities compared to 2024, bringing the total to 2,441 facilities nationwide. The Ministry of Industry and Trade sector accounts for the largest share, with 1,916 facilities, followed by the construction and transportation sector with 464 facilities (411 in construction and 53 in transportation). A number of businesses previously outside the scope of mandatory reporting are now included, meaning companies cannot rely on their 2024 status and must cross-check their facility names against the new list. 

Decision 42/2026/QD-TTg keeps the same six regulated sectors as before: energy, transportation, construction, industrial processes, agriculture - forestry - land use, and waste. 

Key Deadlines to Note 

Facilities named on the list are required to carry out a facility-level GHG inventory following guidance from the three managing ministries — Agriculture and Environment, Industry and Trade, and Construction — and to submit reports under Decree No. 06/2022/ND-CP, as amended by Decree No. 119/2025/ND-CP and Decree No. 83/2026/ND-CP. 

According to the decision, the deadline that matters most is not the effective date itself but March 31, 2027, when the 2026 inventory data report is due — roughly six months after the decision takes effect. Full-year 2026 activity data, including electricity, fuel, refrigerants, raw materials, and waste, will need to be compiled starting now, as most of it is generated before the effective date and can be difficult to reconstruct later. 

Facilities named on the list are required to carry out a facility-level GHG inventory

Why Should Listed Companies Pay Particular Attention? 

The obligations under Decision 42/2026 apply at the facility level, separate from ESG disclosure requirements at the listed-company level. For listed companies that operate manufacturing facilities within the covered sectors, however, the resulting inventory data feeds directly into the emissions disclosure section of their consolidated ESG reports. Analysts note that the two reporting streams are increasingly expected to be aligned rather than managed in isolation. 

ForTheKids supports businesses in reviewing their GHG inventory obligations under Decision 42/2026/QD-TTg and integrating that data into company-level ESG reporting, to help meet both regulatory requirements and growing investor expectations. 

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