TECHNICAL FUNDAMENTALS // LEGAL OBLIGATIONS & TRADE BARRIERS
Why must enterprises conduct a greenhouse gas inventory today?
A greenhouse gas (GHG) inventory is no longer just an administrative reporting procedure for the authorities — it has become a “green passport” that decides whether a business survives in global supply chains.
Visual diagram // Legal obligations & international carbon barriers
Mandatory legal obligations in Vietnam
Decision 13/2024/QD-TTg & Decree 06/2022/ND-CP
Enterprises on the list of emitters are legally required to conduct an inventory every 2 years:
- Mandatory threshold: Energy consumption ≥ 1,000 TOE/year or emissions ≥ 3,000 tons CO2e/year.
- Submission deadline: Submit the facility-level GHG report to the provincial People’s Committee by March 31 of the inventory period.
- Compliance enforcement: Administrative penalties and suspension/reduction of emission allowances for violations.
Regulations
Circular 01/2022/TT-BTNMT & Circular 38/2023/TT-BCT
Global supply chain pressure & CBAM
EU carbon tax barrier & vendor standards
International customers and tier 1-2 supply chains require transparent, actual emissions data:
- CBAM (EU): Direct emissions charges on steel, aluminum, cement and fertilizers. Without reports, the highest penalty rate applies.
- Vendor chain commitments: Corporations (Apple, Samsung, Nike…) require suppliers to report Scope 1, 2 and an RE100 roadmap.
- Green credit & finance: Banks and ESG funds offer lower interest rates to enterprises with transparent emissions audits.
Standard
ISO 14064-3, GHG Protocol, CDP & SBTi Ready
GWP (100-year)
The 07 greenhouse gases subject to mandatory inventory (per Decree 06/2022/ND-CP & IPCC AR5)
BKET converts all gases into a single standard unit: tons of CO2 equivalent (tCO2e).
| Greenhouse gas | Formula | GWP (IPCC AR5) | Typical industrial emission sources | Emission scope |
|---|---|---|---|---|
| Carbon Dioxide | CO2 | 1 | Burning coal, oil and gas in boilers, cement clinker calcination, vehicles | Scope 1 & 2 |
| Methane | CH4 | 28 | Anaerobic wastewater treatment, organic waste decomposition, natural gas extraction | Scope 1 |
| Nitrous Oxide | N2O | 265 | Chemical fertilizer production, high-temperature combustion in engines | Scope 1 |
| Hydrofluorocarbons | HFCs (R410A, R134a…) | 124 – 14,800 | Leaks from industrial refrigeration, central chillers, VRV air conditioning | Scope 1 (Fugitive) |
| Perfluorocarbons & SF6 | PFCs / SF6 / NF3 | 6,630 – 23,500 | Aluminum smelting, gas-insulated (GIS) high-voltage substations, microchip manufacturing | Scope 1 |
EMISSIONS STRUCTURE PER ISO 14064-1 & GHG PROTOCOL
Emission scopes (Scope 1 – 2 – 3)
BKET engineers combine on-site measurement with consumption data review to set objective operational boundaries, leaving no material emission source overlooked.
Visual diagram // 3 emission scopes per GHG Protocol & ISO 14064
Direct
Direct emissions at the facility
Emission sources from assets owned or fully operationally controlled by the enterprise.
1. Stationary sources:
Combustion of coal, DO/FO oil, LPG and natural gas in boilers, kilns and backup generators.
2. Mobile sources:
Fuel for forklifts, in-plant handling vehicles and company fleet vehicles.
3. Fugitive emissions:
Refrigerant leaks from chillers and HVAC systems, and industrial gas valve leaks.
Energy indirect
Indirect emissions from purchased energy
Emissions from generating the electricity, steam or cooling water that the enterprise purchases externally.
1. National grid electricity:
All commercial electricity (kWh) purchased from the grid for production lines & loads.
2. Purchased steam & heat:
Industrial steam bought from central energy plants in the industrial park or nearby partners.
3. Allocation method:
Both approaches applied in parallel: location-based and market-based (I-REC).
Value chain
Value chain emissions (upstream & downstream)
All other indirect emissions across the supply chain, typically 70% – 90% of total life-cycle emissions.
1. Upstream supply:
Carbon-intensive raw material extraction, inbound logistics, employee travel.
2. Downstream distribution:
Product delivery to customers, consumer use and end-of-life treatment of products.
3. Strategic significance:
Central to EU CBAM tax calculation, sustainable supplier ratings and ESG GRI disclosures.
RESPONDING TO THE EU EXPORT CARBON TAX
The European Union’s Carbon Border Adjustment Mechanism (CBAM)
The European Union (EU) has officially imposed CBAM to prevent “carbon leakage”. The more CO2 embedded in each unit of goods, the higher the carbon tax Vietnamese exporters must pay.
Transition period to full implementation in 2026
06 Vietnamese export sectors directly affected by CBAM:
Cement
Clinker calcination emissions
Electricity
Grid emission factor
Iron & steel
Blast & electric arc furnaces
ALUMINUM
Electrolysis & aluminum smelting
Fertilizers
Ammonia & urea production
HYDRO
Chemical industrial gases
1. Declare actual emissions
Instead of the EU applying unfavorable default values at the highest level, BKET establishes actual plant data that significantly reduces the expected tax.
2. Calculate the product carbon footprint
Quantify CO2 per ton of steel or aluminum through life cycle assessment (LCA) per ISO 14067 and European Commission technical guidance.
3. Production decarbonization roadmap
Combine energy audits, kiln waste heat recovery and a switch to biomass/solar power to cut resulting CBAM charges by 40% – 70%.
PRELIMINARY ENGINEERING TOOL
Estimate greenhouse gas emissions & check legal obligations
Enter your expected annual energy consumption to determine whether your facility is subject to mandatory inventory under Decision 13/2024/QD-TTg.
Estimated total result
0tonnes CO₂e/year
Scope 2: indirect emissions from purchased electricity · Scope 1: direct emissions from coal, oil, gas.
Enterprises should work with a qualified consultant to conduct the inventory and submit the report to the Department of Natural Resources and Environment on time.
IMPLEMENTATION PROCESS // ISO 14064-1:2018 STANDARD
BKET’s greenhouse gas inventory steps
A rigorous technical consulting process that ensures transparent data with a verifiable audit trail, ready to pass the most stringent independent international verifications.
Define organizational & operational boundaries
Select the consolidation approach (operational control or equity share). Review plant facilities, joint ventures and affiliates, and define detailed reporting boundaries per ISO 14064-1.
Data collection & site survey
BKET engineers collect electricity bills and coal/oil/gas receipt and issue slips on site, check chiller refrigerant top-ups, and analyze coal samples and machine operation logs.
Emission factor selection & quantification
Select emission factors (EF) from the national database of the Department of Climate Change (DCC) and the IPCC Guidelines 2006/2019, and complete the tCO2e conversion spreadsheet.
QA/QC & standard-compliant reporting
Assess measurement uncertainty (uncertainty analysis), run QA/QC data quality control and finalize a bilingual Vietnamese – English GHG inventory report.
Verification support & emission reduction roadmap
We defend your data before independent third-party verifiers (SGS, TÜV, Bureau Veritas…) and build a cost-effective Net Zero emission reduction roadmap.
SUPERIOR TECHNICAL CAPABILITIES
Why do enterprises choose BKET as their greenhouse gas consulting partner?
Unlike firms that only produce paper-based administrative reports, BKET is rooted in in-depth energy technology, delivering end-to-end solutions from measurement to engineering implementation.
1. Engineers who measure on site
BKET owns modern industrial measuring equipment (Testo 350 flue gas analyzers, Fluke thermal cameras, ultrasonic flow meters) to verify conditions on site rather than relying on arithmetic estimates.
2. Integrated energy audit & ISO 50001
The inventory is only the diagnosis — BKET immediately delivers concrete engineering solutions: boiler waste heat recovery, compressed air optimization and VFD upgrades to cut both electricity costs and GHG emissions.
3. With you all the way to verification
Our technical experts defend the data and explain it directly to state authorities (Department of Natural Resources & Environment) or international verifiers such as TÜV, SGS and BSI.
On-site survey & measurement at the plant
BKET engineers measuring greenhouse gas emissions and sampling gas on site with VILAS-accredited equipment.

Workshops & strategic dialogue
BKET experts guide boards and plant management in planning substantive Scope 1-2-3 emission reductions.
FOCUS SECTORS // TARGET ENTERPRISES
Mandatory & typical industries requiring a GHG inventory
The BKET team has surveyed and developed sector-specific inventory methods for many energy-intensive industries in key industrial parks nationwide.
Electronics & semiconductors
NF3, PFCs & global supply chain requirements
Steel & metallurgy
Process CO2 from furnaces & EU export CBAM tax
Cement & building materials
Clinker calcination, coal-intensive high-temperature processes
Textiles & dyeing
Washing/dyeing boilers & apparel brand reporting
Food & beverage
Wastewater GHG (CH4) & chiller cooling systems
Chemicals & fertilizers
N2O, CO2 and natural gas emissions from synthesis reactions
Mechanical manufacturing
Machining power, lubricants and heat treatment
Plastics & packaging
Extrusion/blow-molding heating & Scope 3 materials accounting
Cold storage & logistics
HFC refrigerant leaks & diesel-consuming refrigerated truck fleets
Buildings & shopping malls
Lighting and HVAC for large floor areas
TRUSTED BY LEADING ENTERPRISES
Featured partners & clients of BKET
Major manufacturing groups have partnered with BKET on energy audit, electricity saving and greenhouse gas inventory programs.





PROJECTS & FIELD PHOTOS // PROVEN FIELD EXECUTION
Photos from actual projects at client sites
BKET experts carry out field measurements, analyze Scope 1-2-3 emission sources and prepare GHG inventory reports meeting the international ISO 14064 & GHG Protocol standards at key manufacturing plants.
TECHNICAL & LEGAL FAQ
Frequently asked questions about greenhouse gas inventory
Answers to the most common questions from manufacturers starting their emissions inventory journey.
1. Which enterprises must conduct a greenhouse gas inventory under Vietnamese law?
Decision 13/2024/QD-TTg dated August 13, 2024 lists the GHG-emitting facilities required to conduct an inventory, including: facilities with total annual energy consumption of 1,000 tons of oil equivalent (TOE) or more; or total annual emissions of 3,000 tons of CO2 equivalent or more. Nationwide, more than 2,100 facilities fall under this requirement across the industry and trade, transport, construction and natural resources and environment sectors.
2. When is the greenhouse gas inventory report due?
Under the roadmap of Decree 06/2022/ND-CP, from 2024 onward facilities provide activity data and conduct GHG inventories every 2 years. The previous year’s emissions inventory report must be completed and submitted to the provincial People’s Committee by March 31 of the reporting period for national consolidation.
3. What is the main difference between ISO 14064-1 and the GHG Protocol?
The GHG Protocol Corporate Standard, developed by WRI and WBCSD, is the world’s most rigorous methodological framework, clearly defining how Scope 1, 2 and 3 are classified. ISO 14064-1:2018, meanwhile, is an international standard setting out organization-level principles and requirements for designing, developing, managing and reporting emissions quantification for third-party certification and verification. BKET’s reports are designed to strictly comply with both standards.
4. Are BKET’s GHG inventory reports accepted by international organizations?
Yes. All data collection methods, activity data evidence and emission factor spreadsheets prepared by BKET follow IPCC recommendations and ISO 14064-1:2018. The data is fully ready for reputable independent verifiers (such as SGS, TÜV Rheinland, Bureau Veritas, DNV GL…) to verify and issue globally valid statements.
5. What factors determine the cost and duration of a greenhouse gas inventory?
Cost and duration (typically 4 to 8 weeks) depend on the facility boundary size, the number of Scope 1 emission sources (boilers, generators, forklifts), the completeness of electricity metering and the complexity of breaking down the Scope 3 supply chain. BKET always conducts a free preliminary survey to send the best-optimized quote for your plant.
REQUESTS RECEIVED 24/7
Connect with BKET’s expert team
BKET commits to responding to technical requests within 24 working hours, sending experts for a site survey and advising the optimal compliance solution for your business.
7th Floor, Zen Tower, 12 Khuat Duy Tien, Thanh Xuan District, Hanoi
156 Nam Ky Khoi Nghia, Sai Gon Ward, Ho Chi Minh City
All of your production information and energy data is kept strictly confidential under an NDA.
GHG inventory survey & quote request form
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