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.

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

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