The ESG register · United States

EPA Greenhouse Gas Reporting Program

Annual facility-level report in e-GGRT, with method and record retention stated in the rule text.

Identifier

40 CFR Part 98

Status

in force

Applies

2010-01-01

Supervisor

U.S. Environmental Protection Agency

Who is covered

Facilities and suppliers above the 25,000 metric tons carbon dioxide equivalent threshold.

Requirements in the text

• 40 CFR § 98.3(b)

  Annual emissions report

  Facilities and suppliers covered by the program must submit an annual emissions report to EPA for the prior calendar year, through the electronic reporting system and by the date the rule states. The report follows the calculation methodology for each source category in subparts C through OO, and a designated representative must certify the data.

  Example , A paper mill reports combustion emissions under subpart C using fuel sampling and continuous monitoring, and the designated representative signs electronically before the deadline.

• 40 CFR § 98.3(g)

  Three-year record retention

  The reporter must retain the records behind the report for at least three years from the deadline, including measurement data, fuel analyses, calculation worksheets, quality assurance procedures and the monitoring plan used. The records must be producible to EPA on request and sufficient to reproduce the calculation.

  Example , The mill archives meter logs, calibration records and the written monitoring plan for three years, and can therefore show how an outlying quarterly value arose.

Counterpart in the other regime

• CBAM · EU · Förordning (EU) 2023/956: CELEX 32023R0956
• ESRS · EU · Delegerad förordning (EU) 2023/2772: CELEX 32023R2772

Official source - eCFR, 40 CFR Part 98 · read 2026-09-01 · Climate and sustainability reporting