Which emission factors should SME enterprises use that are suitable for conditions in Vietnam?

Selecting appropriate emission factors is a critical step to ensure the accuracy, consistency, and legality of a greenhouse gas (GHG) inventory. For small and medium-sized enterprises (SMEs) in Vietnam, emission factors must comply with current domestic regulations while aligning with international best practices.

Priority use of emission factors issued by Vietnam

According to Clause 2, Article 11 of Decree No. 06/2022/NĐ-CP34, enterprises are required to use emission factors issued or approved by the Ministry of Natural Resources and Environment (MONRE) when conducting GHG inventories.

The current legal foundation is Decision No. 2626/QĐ-BTNMT35 dated October 10, 2022, which publishes Vietnam’s Official List of Emission Factors applicable to four key sectors:

• Energy (fuel combustion, electricity consumption)
• Industry (production of cement, steel, chemicals, etc.)
• Agriculture (cultivation, livestock farming, etc.)
• Waste (wastewater treatment, solid waste)

Using official emission factors is not only a best practice for ensuring transparency but also a mandatory requirement for reports to be accepted by regulatory agencies. Under the new regulations in Decree 119/2025/ND-CP, the Ministry of Agriculture and Environment will be the lead agency responsible for updating and publishing the national emission factor database.

When official national factors are unavailable

When a specific emission-generating activity at an enterprise is not yet covered by the national list, companies are permitted to reference and use international emission factors, provided they adhere to the following principles:

Priority order: Data must be sourced from globally recognized databases, such as the 2006 IPCC Guidelines for National GHG Inventories (and its 2019 refinement)36; the GHG Protocol's emission factor databases; and other credible international databases.

When using these, the enterprise must clearly document and explain in their inventory report the source of the chosen emission factor and the reason for its selection.

References

34. Ministry of Agriculture and Environment. (2022). Circular No. 17/2022/TT‑BTNMT of the Ministry of Natural Resources and Environment, regulating technical measurement, reporting and appraisal of GHG emission mitigation and GHG inventory in the waste management sector. Thư viện pháp luật. https://thuvienphapluat.vn/van-ban/tai-nguyen-moi-truong/Thong-tu-17-2022-TT-BTNM-ky-thuat-do-dac-bao-cao-tham-dinh-giam-nhe-phat-thai-khi-nha-kinh-547764.aspx
35. Ministry of Natural Resources and Environment (MONRE). Decision No. 2626/QĐ-BTNMT (2022) announcing the list of emission factors for GHG inventory. Thư viện pháp luật. https://thuvienphapluat.vn/van-ban/Tai-nguyen-Moi-truong/Quyet-dinh-2626-QD-BTNMT-2022-cong-bo-he-so-phat-thai-phuc-vu-kiem-ke-khi-nha-kinh-532253.aspx
36. International Panel on Climate Change (IPCC). (2019). 2019 Refinement to the 2006 IPCC Guidelines for National GHG Inventories. IPCC. https://www.ipcc-nggip.iges.or.jp/public/2019rf/