Building a Greenhouse Gas Emissions Reduction Plan: Where Should Businesses Start?

1. Who is required to prepare a greenhouse gas emissions mitigation plan?

Government Decree No. 06/2022/NĐ-CP requires businesses with total annual energy consumption of 1,000 tonnes of oil equivalent (TOE) or more to prepare a greenhouse gas emissions reduction (mitigation) plan and submit it to the competent regulatory authority.

In particular, businesses operating in six (06) sectors as specified under Decision No. 13/2024/QĐ-TTg should pay close attention to completing the 2026–2030 GHG emissions mitigation plan and submitting it to the competent authority by 31/12/2025, namely:

• Energy

• Transport

• Construction

• Industrial processes

• Agriculture, forestry and land use

• Waste
  

2. What should businesses prepare when developing a greenhouse gas emissions mitigation plan?

To develop an effective GHG emissions mitigation plan, businesses should proactively prepare the following resources and conditions:

✔️ The most recent GHG inventory report (based on the latest base year) as a foundation for assessment and for designing an appropriate emissions reduction roadmap.

✔️ Financial resources to implement emissions reduction measures, ensuring feasibility and long-term effectiveness.

✔️ Environmental, energy, and GHG management systems such as ISO 14001, ISO 50001, and ISO 14064-1, which help improve emissions management effectiveness and optimize reduction performance.

✔️ Employee awareness training on the importance of GHG reduction to ensure staff follow the roadmap and achieve the set targets.

✔️ Capacity building for internal teams to develop GHG inventory reports, emissions mitigation plans, and mitigation performance reports—helping to optimize costs and strengthen implementation readiness.

→ Read more: Guidance on GHG inventory for the construction sector

3. Steps to develop a greenhouse gas emissions mitigation plan

4. Template for a greenhouse gas emissions mitigation plan

The facility-level greenhouse gas (GHG) emissions mitigation plan is prepared in accordance with Template No. 02, Appendix IV, issued together with Government Decree No. 06/2022/NĐ-CP.6/2022/NĐ-CP, including:

(1) Results of the facility’s greenhouse gas inventory for the most recent year;

(2) Projected greenhouse gas emissions during the planning period in the absence of mitigation technologies/measures;

(3) Annual GHG emissions mitigation targets for the period from 2026 through the end of 2030;

(4) Selected GHG mitigation measures appropriate to the facility’s actual conditions, technology level, and available implementation resources;

(5) A monitoring and supervision plan for tracking implementation of the GHG emissions mitigation plan.

5. ESG Wings Investments – A leading consultancy for developing GHG emissions mitigation plans

As a pioneering organization in greenhouse gas inventory and emissions reduction advisory services, ESG Wings Investments provides comprehensive support to help businesses develop GHG emissions mitigation plans, including:

✅ Compliance with Decree No. 06/2022/NĐ-CP
✅ Accuracy from the outset, minimizing errors to the greatest extent possible
✅ Tailored recommendations aligned with each business’s characteristics and financial capacity

Our approach (applies across services):

• Assess & analyze emission sources

• Propose optimal & feasible mitigation solutions

• Support implementation, monitoring & reporting