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The United States Environmental Protection Agency (EPA) regulates the Greenhouse Gas Reporting Program (GHGRP) under 40 CFR Part 98. This directs large industrial facilities to submit annual reports on their greenhouse gas emissions. It is done to promote transparency and inform policy decisions. Industrial facilities emitting more than 25,000 metric tons of CO₂ equivalent per year are required to report their emissions. 

GHGRP Reporting Requirements for Industrial Facilities   

Program Overview 

The Greenhouse Gas Reporting Program was initiated in 2010 and monitors the emissions of CO₂, CH₄, N₂O, HFCs, PFCs, and SF₆ from approximately 8,000 facilities in the United States. It covers direct emitters and suppliers, with the results made publicly available in October each year in the EPA's FLIGHT database. 

The regulations are given in Subpart A, with the remaining 46 source categories addressed in Subparts B-UU, ranging from combustion sources to electronic manufacturing. Facilities report their emissions using approved methods, which include direct measurement or emission factors. 

Recently, the Reporting Year (RY) 2025 deadline was extended to October 30, 2026, in February 2026, due to proposed changes that may allow some source categories, such as small facilities or those with low emissions levels, to be excluded from the regulations. 

Applicability Criteria 

Industrial facilities must evaluate GHGRP obligations based on operations and emissions thresholds. 

  • Facilities qualify if any listed source category exceeds 25,000 metric tons CO₂e annually (petroleum refineries: 50,000+ for some units). 
  • De minimis rule: Individual units under 25,000 CO₂e or 10-50% of facility total may be exempt.  
  • Suppliers (e.g., CO₂ or fossil fuel) report at the corporate level if thresholds are met. 
Threshold Type CO2e Limit (metric tons/year) Example Applicability
General Facilities ≥ 25,000 Manufacturing plants with combustion sources
Petroleum Refineries ≥ 50,000 (some units) Crude oil processing
Electricity Generation ≥ 25,000 Power plants >10% capacity factor
Suppliers (CO2) ≥ 50,000 supplied Industrial gas producers

Facilities use EPA’s Static Grades Tool or flowcharts to confirm status before January 1 each year.  

Covered Source Categories 

GHGRP spans diverse industries, with 46 categories as of 2026. 

  • Combustion: Stationary fuel combustion (Subpart C), most common for factories. 
  • Process Emissions: Cement (D), lime (E), glass (K), iron/steel (Q). 
  • Energy Sector: Electricity Generation (D), adipic acid (V), ammonia (G). 
  • Electronics: Electronics manufacturing (I), PV cells (X). 
  • Waste/Fugitives: Landfills (HH), petroleum systems (W), municipal solid waste (L). 
Category Group Subparts Key Industries
General Stationary Fuel Combustion C All facilities with boilers/engines
Metals Production N, P, Q, S Aluminum, steel, ferroalloys
Minerals D, E, F, K, O, Q, T Cement, lime, glass, pulp/paper
Chemicals / Other G, H, L, M, U, V, W, X, Y, AA, DD, II, MM, OO, PP, QQ, RR, TT, UU Ammonia, caprolactam, HFCs, petroleum
Suppliers P, Q, R, AA, GG, HH, LL, NN, OO, PP, QQ CO2, natural gas, landfills

Facilities report per category, summing facility totals.  

Reporting Thresholds and Exemptions 

Thresholds ensure focus on major emitters while minimizing burden. 

Basic threshold: 25,000 metric tons of CO2e/year from covered sources. Facilities exceeding this in any prior year must report unless emissions drop below for three years. 

Best Available Monitoring (BAM) allows temporary use of estimates during transitions (up to 3 years, limited scope). 

Exemption Type Criteria Duration
De Minimis Unit <25,000 CO2e and <10–50% facility total Permanent
Low Reporters Facility <15,000 CO2e after de minimis 3 years review
Mass Balance Default Certain processes if no direct measure Ongoing

Calculation Methods 

Facilities select EPA-approved methods per subpart, prioritizing accuracy. 

  • Direct Measurement: Continuous emission monitors (CEMs) for CO2/CH4 (Tier 4, highest tier).  
  • Emission Factors: IPCC/AP-42 defaults (Tier 1, simplest). 
  • Mass Balance: Inputs minus outputs for processes like cement clinkers. 
  • Site Specific: Engineering models for fugitives. 

Verification requires uncertainty assessments for some subparts. 

Common equation for combustion (Tier 1): 

CO₂ = Fuel Consumed × Carbon Content Factor × Oxidation Factor × (44/12) 

CO₂ = Fuel Consumed × Carbon Content Factor × Oxidation Factor × (44/12) 

Data Elements to Report 

Annual submissions via e-GGRT include facility-level and unit-level data. 

Required elements: 

  • Facility details (name, location, NAICS code). 
  • Annual emissions by GHG and source category. 
  • Calculation method, throughput data, fuel use. 
  • Calibration records for meters/monitors. 
Data Category Examples Subpart Applicability
Emissions CO2e totals, by gas All
Activity Data Fuel input (scf, gallons), production (tons) C, D, etc.
Methods / Inputs Tier used, emission factors Subpart-specific
Uncertainty Ranges for Tier 3+ Selected subparts

Confidentiality is possible for CBI under EPA review. 

Deadlines and Submission Process 

Reports cover calendar year emissions, submitted electronically. 

  • RY2025: Due October 30, 2026 (extended). 
  • Standard: March 31 annually. 
  • Early submissions encouraged; revisions allowed within 45 days. 

Steps:

  1. Register in e-GGRT by June 30 if new. 
  2. Designate Designated Representative (DR)/Alternate. 
  3. Upload XML files per subpart. 
  4. Certify under penalty of law.  

Recordkeeping Requirements 

Maintain records for 3-5 years (varies by subpart). 

  • Measurement data (hourly CEMs). 
  • QA/QC plans, calibration logs. 
  • Fuel supplier certifications. 
  • Missing data procedures. 

Audits target high emitters; non-compliance risks fines up to $100,000/day. 

Record Type Retention Period Access
Emissions Calculations 5 years EPA request
Monitor Calibrations 3 years On-site audits
Supplier Data 3 years Corporate level

Compliance and Enforcement 

The EPA verifies via audits and cross-checks with TRI/EI. False certification is criminal. 

Common violations: Late reports, inaccurate calculations. Voluntary disclosures mitigate penalties. 

State programs (e.g., NY's 10,000 MT threshold) may overlap, requiring dual reporting.

Recent Updates (2026) 

EPA's February 27, 2026, rule extended the RY2025 deadline to accommodate revisions proposed in 2025, potentially exempting categories. 

Facilities should monitor the Federal Register and continue RY2025 data collection until clarified. 

Practical Steps for Facilities 

  • Assess Applicability: Use the EPA threshold calculator annually. 
  • Develop Monitoring Plan: Implement QA/QC per subpart. 
  • Train Staff: Certify reporters on methods. 
  • Automate Reporting: Integrate with EMS/SCADA systems. 
  • Prepare for Audit: Retain digital records. 
Tool/Resource Purpose Link/Reference
e-GGRT Submission portal epa.gov/ghgreporting
Calculation Tools Excel aids (e.g., Subpart C) GHGRP website
Electronic Reporting Tool (ERT) XML generation EPA downloads

Benefits and Challenges 

GHGRP data drives climate policy and efficiency improvements (e.g., 10-20% emission reductions post-reporting). Challenges include data granularity and costs ($50K-$500K/facility/year). Industrial managers, like EHS professionals, can leverage for SDS integration and training. 

Conclusion 

The GHGRP is still an important component of US climate transparency, requiring industrial facilities to quantify and report their GHG emissions on a systematic basis. Not only is it important for regulatory compliance, but it is also equally important for EHS managers, who can now have access to data to make informed decisions regarding: 

  • Risk mitigation 
  • Optimization 
  • Regulatory forecasting 

As 2026 begins with extensions and possible changes, forward-thinking facilities, which will be employing tools such as e-GGRT and threshold calculators, will be able to navigate these changes with ease, converting reporting into a strategic opportunity for sustainability and competitiveness by improving their ability to comply with regulations and improve their environmental performance.