Circular No. 23/2023/TT-BNNPTNT on measuring, reporting, and reviewing greenhouse gas emission reduction results and greenhouse gas inventory in the forestry sector

CIRCULAR

REGULATIONS ON MEASUREMENT, REPORTING, AND REVIEW OF GREENHOUSE GAS EMISSION REDUCTION RESULTS IN THE FORESTRY SECTOR

The Minister of Agriculture and Rural Development issues this Circular to regulate measurement, reporting, and review of greenhouse gas emission reduction results and greenhouse gas inventory in the forestry sector. This Circular stipulates the procedures and contents for measurement, reporting, and review of greenhouse gas emission reduction results and greenhouse gas inventory in the forestry sector.

Pursuant to Decree No. 105/2022/NĐ-CP dated December 22, 2022 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Agriculture and Rural Development;

Pursuant to the Forestry Law dated November 15, 2017;

Pursuant to the Environmental Protection Law dated November 17, 2020;

Pursuant to Decree No. 119/2025/NĐ-CP dated June 9, 2025 of the Government amending and supplementing certain articles of Decree No. 06/2022/NĐ-CP dated January 7, 2022 of the Government stipulating reduction of greenhouse gas emissions and protection of the ozone layer;

At the proposal of the Director of the Forest Management Department;

This Circular applies to organizations and individuals involved in activities related to measurement, reporting, and review of greenhouse gas emission reduction results and greenhouse gas inventory in the forestry sector.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

Measurement, reporting, and review of greenhouse gas emission reduction results are activities involving the collection, processing, management, storage, provision, inspection of information, and review of the outcomes of measures to reduce greenhouse gas emissions in the forestry sector.

Article 2. Applicability

Measures to reduce greenhouse gas emissions in the forestry sector are interventions aimed at reducing greenhouse gas emissions and increasing carbon absorption in forests.

Article 3. Explanation of Terms

In this Circular, the following terms are understood as follows:

Baseline emission level refers to the level of greenhouse gas emissions and absorption during a specific period after the baseline year when the emission reduction measures are not implemented.

Baseline year is the reference time point for establishing the baseline emission level and measuring the outcomes of greenhouse gas emission reduction measures.

Forestry ecological zones used in measurement, reporting, and review of greenhouse gas emission reduction results and greenhouse gas inventory include the following regions: Northwest, Northeast, Red River Delta, North Central Coast, South Central Coast, Central Highlands, Southeast, and Southwest.

Greenhouse gas emission sources are locations causing greenhouse gas emissions into the atmosphere due to any process or activity that reduces forest biomass; conversion of forest land to non-forest land.

Greenhouse gas sink is a location absorbing and storing greenhouse gases from the atmosphere through forest growth and regeneration; forest protection, enrichment, nurturing, planting, and care activities.

Greenhouse gas inventory is the activity of collecting information and data, calculating the amount of greenhouse gas emissions and absorption at a specific year.

Types of greenhouse gases inventoried include: Carbon dioxide (CO2), Methane (CH4), and Nitrous oxide (N2O). CH4 and N2O are converted into equivalent CO2 (CO2e) according to the Guidelines of the Intergovernmental Panel on Climate Change (IPCC).

Data on activities used for greenhouse gas inventory include data on forest status areas; timber and firewood harvesting data; data on forest status areas damaged by forest fires, natural disasters, and forest pests at the inventory year; data on changes in forest status areas, conversion of forest land to other types of land and vice versa within a certain period.

Greenhouse gas emission factor is the coefficient used to calculate the amount of greenhouse gas emissions and absorption for each emission source and sink.

Quality control is an internal process to monitor and ensure the completeness, consistency, transparency, and reliability of activity data, emission factors, and other parameters used in measurement, reporting, and review of greenhouse gas emission reduction results and greenhouse gas inventory.

Quality assurance is a process conducted by an independent third party to monitor and ensure the completeness, consistency, transparency, and reliability of activity data, emission factors, and other parameters used in measurement, reporting, and review of greenhouse gas emission reduction results and greenhouse gas inventory.

MEASUREMENT, REPORTING, AND REVIEW OF GREENHOUSE GAS EMISSION REDUCTION RESULTS IN THE FORESTRY SECTOR

13. Quality assurance is the process carried out by an independent third party to control and ensure the completeness, consistency, transparency, and reliability of operational data, emission factors, and other parameters used in measuring, reporting, verifying greenhouse gas emissions reduction results and greenhouse gas inventories.

Chapter II

MEASUREMENT, REPORTING, VERIFICATION OF GREENHOUSE GAS EMISSIONS REDUCTION RESULTS IN THE FORESTRY SECTOR

Article 4. Content for Implementing Measurement of Greenhouse Gas Emission Reduction Results

1. Documents used to measure greenhouse gas emission reduction results:

a) Annual national forest status announcement results, reports on investigation, inventory, and monitoring of national forest changes, forestry statistical data of the Ministry of Agriculture and Rural Development;

b) Land statistics and inventory data according to regulations of the Ministry of Natural Resources and Environment;

c) Forestry and land use statistical data of the General Statistics Office;

d) Reports and statistical data on forestry and land use issued by local competent authorities.

2. Data used to measure greenhouse gas emission reduction results:

a) Areas of different forest conditions; timber and firewood production volume; areas of forest damage due to fire, natural disasters, and forest pest damage; areas of forest condition transitions; areas of conversion from forested land to other types of land and vice versa;

b) Average biomass of different forest conditions; biomass growth, annual average wood stock of different forest conditions;

c) Average deadwood stock; dry-litter biomass of different forest conditions; carbon stock in soil; fuel material volume.

3. Indicators for measuring greenhouse gas emission reduction results

Greenhouse gas emission reduction results are determined at the base year and the measurement year for each mitigation measure, specifically as follows:

a) Greenhouse gas emissions and absorption due to changes in biomass carbon stock;

b) Greenhouse gas emissions and absorption due to changes in deadwood and dry-litter biomass carbon stock;

c) Greenhouse gas emissions and absorption due to changes in soil carbon stock;

d) Greenhouse gas emissions due to burning of biomass.

Article 5. Procedures for Implementing Measurement, Reporting, and Reviewing Greenhouse Gas Emission Reduction Results

1. Determining the area for implementing greenhouse gas emission reduction measures.

2. Establishing the baseline emissions for each greenhouse gas emission reduction measure.

3. Calculating greenhouse gas emission reduction results.

4. Developing monitoring plans for greenhouse gas emission reduction measures.

5. Preparing reports on greenhouse gas emission reduction results.

6. Reviewing greenhouse gas emission reduction results.

Article 6. Determining the Area for Implementing Greenhouse Gas Emission Reduction Measures

1. Greenhouse gas emission reduction measures include:

a) Protecting natural forests;

b) Protecting coastal forests;

c) Planting new protective, special-purpose, and productive forests on land without existing forests;

d) Encircling and promoting natural regeneration, encircling and promoting natural regeneration with supplementary planting, enriching forests, nurturing natural forests;

đ) Developing large-scale planted forests;

e) Developing integrated agriculture-forestry models;

g) Sustainable forest management.

2. Determining the area for implementing reduction measures

a) Information and data for identifying reduction measures, including: Current forest status map at the time of determining the implementation area; boundary map of three types of forests; payment for forest environmental services map; topographic map including administrative boundary layers, contour lines, elevation points, residential areas, transportation routes;

b) Building specialized information layers to define boundaries of each reduction measure, including: Forest condition boundary layer from the current forest status map; functional zoning layer of special-purpose forests from the boundary map of three types of forests; payment for forest environmental services area boundary layer from the payment for forest environmental services map; digital elevation model layer from the topographic map; slope layer from the digital elevation model; distance to residential areas layer from the residential area layer of the topographic map; distance to main transportation routes layer from the transportation route layer of the topographic map;

c) Defining the boundaries of each reduction measure: Spatially overlaying specialized information layers using geographic information system software to create a comprehensive information layer; analyzing and selecting to determine boundaries for each reduction measure.

Article 7. Establishing the baseline emission level for each greenhouse gas mitigation measure

1. The baseline emission level for each mitigation measure shall be established annually during the implementation period of the mitigation measure.

2. The baseline emission level shall be established based on the following information:

a) Trends in forest protection, management, and development in the five to ten years prior to the base year;

b) Economic and social development conditions affecting forestry before the implementation of the mitigation measure;

c) Plans for economic and social development and forestry development during the implementation period of the mitigation measure.

3. The procedure for establishing the baseline emission level for a greenhouse gas mitigation measure is specified in Section I of Appendix I issued together with this Circular.

4. The baseline emission level shall be updated if there is a change in the calculation method, emission factor, activity data leading to a significant change in the amount of emissions or absorption of the baseline emission level, and such updates shall be reflected in the report on the results of greenhouse gas mitigation.

Article 8. Calculating the Results of Greenhouse Gas Mitigation

1. Calculate the quantity of greenhouse gas emissions and absorption for each mitigation measure according to the methods prescribed in Sections I, II, III, and IV of Appendix II issued together with this Circular.

2. The calculation of the results of greenhouse gas mitigation is specified in Section II of Appendix I issued together with this Circular.

Article 9. Developing Monitoring Plans for Greenhouse Gas Mitigation Measures

1. The monitoring plan includes the following main contents:

a) Information about the monitoring system, roles and responsibilities of organizations within the monitoring system; resources and tools needed for monitoring;

b) Information about the methods for calculating the results of greenhouse gas mitigation for each mitigation measure;

c) Information about parameters to be measured, frequency, and methods of measurement;

d) Management and retention of information and data used in measurements, reporting on mitigation results.

2. The monitoring plan is reflected in the report on the results of greenhouse gas mitigation and is updated when changes occur during the implementation process.

Article 10. Developing Reports on the Results of Greenhouse Gas Mitigation

The report on the results of greenhouse gas mitigation is specified in Section III of Appendix I issued together with this Circular.

Article 11. Reviewing the Results of Greenhouse Gas Mitigation

1. The reviewing organization: The Forest Department shall establish a Review Board and organize meetings of the Review Board to review the results of greenhouse gas mitigation in the forestry sector upon approval by the Ministry of Agriculture and Rural Development.

a) The Review Board consists of seven to nine members including representatives from the Forest Department, the Forest Protection Department, the Science, Technology, and Environment Division, the Climate Change Department (Ministry of Natural Resources and Environment), relevant units, and suitable experts. The Review Board includes a chairman, vice-chairman, two opposing members, a secretary member, and other members. Individuals involved in preparing the report or the main organization responsible for preparing the report shall not participate in the Review Board;

b) Method of operation: At least five working days before the meeting, the Forest Department shall send the review files to the members of the Review Board; the meeting of the Review Board shall be held either in person or online and must have at least two-thirds of the members of the Review Board present, including the chairman or vice-chairman authorized by the chairman, the secretary member, and two opposing members. In case one opposing member is absent, their written comments must be sent to the Review Board before the meeting. The Review Board shall pass by voting and only pass if at least two-thirds of the members of the Review Board agree.

2. Content, time, review report, and management, retention of review files on the results of greenhouse gas mitigation are regulated under Article 11 of Circular No. 01/2022/TT-BTNMT dated January 7, 2022, detailing the implementation of the Law on Environmental Protection regarding climate change response.

3. The main organization responsible for preparing the report shall incorporate, revise, and complete the report on the results of greenhouse gas mitigation based on the conclusions of the Review Board, and submit it to the Forest Department along with a summary and explanation of the Review Board's conclusions.

4. The Forest Department shall review and finalize the report on the results of greenhouse gas mitigation, and submit it to the Ministry of Agriculture and Rural Development (Science, Technology, and Environment Division) for consolidation and submission to the Ministry of Natural Resources and Environment.

Chapter III

INVENTORY OF GREENHOUSE GASES IN THE FORESTRY SECTOR

Article 12. Content for Implementing Greenhouse Gas Inventories

1. Documents to be used for greenhouse gas inventories as prescribed in Clause 1, Article 4 of this Circular.

2. Data to be used for greenhouse gas inventories:

a) Spatial data: Area of forest conditions; area changes between forest conditions; area conversion from land with forests to other types of land and vice versa;

b) Statistical data: Volume of wood and firewood harvested; area of forest conditions damaged by forest fires, natural disasters, and forest pests.

3. Greenhouse gas inventory objects include the following for emission and absorption quantification:

a) Land with forests;

b) Land without forests converted to land with forests;

c) Land with forests converted to land without forests.

Article 13. Procedure for Implementing Greenhouse Gas Inventories

Greenhouse gas inventories are conducted every two years according to the following procedure:

1. Selecting methods for greenhouse gas inventories;

2. Selecting emission factors;

3. Collecting and processing activity data;

4. Calculating emissions and absorptions of greenhouse gases;

5. Quality control, ensuring the quality of greenhouse gas inventories;

6. Evaluating the reliability of greenhouse gas inventory results;

7. Recalculating the results of previous greenhouse gas inventories;

8. Preparing reports on greenhouse gas inventory results;

9. Reviewing greenhouse gas inventory results.

Article 14. Selection of Methods for Greenhouse Gas Inventories

1. Criteria for selecting methods for greenhouse gas inventories include:

a) Availability and quality of information and data required by each greenhouse gas inventory method;

b) Method used in the immediately preceding inventory period. Any change in method must improve the quality of greenhouse gas inventories.

2. Guidelines for greenhouse gas inventory methods specified in Section I of Appendix II issued together with this Circular.

Article 15. Selection of Emission Factors

1. Types of emission factors include: Average above-ground biomass of forest conditions; annual average increase in above-ground biomass of forest conditions; volume increase in wood stock; tree mortality rate on land with forests; average deadwood stock, litter-litterfall of forest conditions; carbon stock in soil; average fuel load of forest conditions.

2. Emission factors are selected from the following sources:

a) National characteristic emission factor list determined from scientific reports of programs, projects, and science and technology tasks that have been accepted; scientific articles published in international and domestic journals; other reviewed materials;

b) Emission factor list published by the Ministry of Natural Resources and Environment;

c) Default emission factor list of the IPCC.

3. Selection of emission factors for greenhouse gas inventories according to the emission factor list specified in Section II of Appendix II issued together with this Circular.

Article 16. Collection and Processing of Activity Data

1. Collection of activity data for greenhouse gas inventories from documents prescribed in Clause 1, Article 12 of this Circular.

2. Processing of activity data for greenhouse gas inventories as specified in Section III of Appendix II issued together with this Circular.

Article 17. Calculation of Emissions and Absorptions of Greenhouse Gases

1. Calculation of emissions and absorptions of greenhouse gases as specified in Section IV of Appendix II issued together with this Circular.

2. Greenhouse gas inventory results by emission source and sink are calculated for each forestry ecological region and aggregated for the entire country.

Article 18. Quality control and assurance of greenhouse gas inventory

1. Quality control and assurance of greenhouse gas inventory shall be carried out in accordance with the guidelines of the IPCC, including:

a) Checking the completeness, consistency, transparency, and reliability of activity data and emission factors;

b) Verifying and adjusting the results of greenhouse gas emission and absorption calculations; the reliability of the greenhouse gas inventory results;

c) Checking the documentation and retention of documents used in the greenhouse gas inventory.

2. The quality control and assurance process for greenhouse gas inventory shall be conducted in accordance with the guidelines of the IPCC and as specified in Section V of Appendix II issued together with this Circular.

Article 19. Evaluation of the Reliability of Greenhouse Gas Inventory Results

1. Evaluation of the reliability of information and data used in the greenhouse gas inventory, including emission factors and activity data.

2. Evaluation of the reliability of the greenhouse gas inventory results.

3. The method for evaluating the reliability of the greenhouse gas inventory results is stipulated in Section VI of Appendix II issued together with this Circular.

Article 20. Recalculation of Previous Greenhouse Gas Inventory Results

Recalculation of previous greenhouse gas inventory results shall be carried out in the following cases:

1. Discovery of errors in methods, emission factors, or activity data used for greenhouse gas inventory;

2. Changes in methods, emission factors, or activity data used for greenhouse gas inventory.

Article 21. Preparation of Greenhouse Gas Inventory Result Reports

The preparation of greenhouse gas inventory result reports shall be conducted in accordance with the provisions set forth in Section VII of Appendix II issued together with this Circular.

Article 22. Review of Greenhouse Gas Inventory Results

1. Organizations shall conduct reviews of greenhouse gas inventory results in accordance with Clause 1 of Article 11 of this Circular.

2. The content and time frame for reviewing greenhouse gas inventory results shall be in accordance with Article 10 of Circular No. 01/2022/TT-BTNMT.

3. The organization responsible for preparing the report on greenhouse gas inventory results shall incorporate, revise, and finalize the report based on the conclusions of the Review Board, submitting it to the Forest Department along with a summary and explanation of the Review Board's comments.

4. The Forest Department shall review and finalize the report on greenhouse gas inventory results, sending it to the Ministry of Agriculture and Rural Development (through the Science, Technology, and Environment Department) for consolidation and submission to the Ministry of Natural Resources and Environment.

Chapter IV

IMPLEMENTATION

Article 23. Effectiveness of Implementation

1. This Circular takes effect from February 1, 2024.

2. Transitional Provisions: Activities related to greenhouse gas inventory in the forestry sector that were approved before the effective date of this Circular shall continue to be implemented according to the approved content.

Article 24. Responsibility for Implementation

1. The Forest Department shall be responsible for guiding, inspecting, supervising, and organizing the implementation of this Circular.

2. The Science, Technology, and Environment Department shall be responsible for coordinating with the Forest Department to review; receiving greenhouse gas emissions reduction results and greenhouse gas inventory results in the forestry sector; consolidating and reporting to the Ministry of Agriculture and Rural Development.

3. Provincial Departments of Agriculture and Rural Development under the central government shall be responsible for providing the Forest Department and the Ministry of Agriculture and Rural Development with data on forest area status; timber and firewood production volume; forest area damaged by forest fires; changes in forest area status between different states, land conversion from forested land to other types of land and vice versa within their jurisdiction to measure greenhouse gas emissions reduction and inventory results.

4. Units and organizations under the Ministry of Agriculture and Rural Development assigned to lead the preparation of greenhouse gas emissions reduction result reports and greenhouse gas inventory result reports in the forestry sector through programs, projects, scientific and technological tasks, environmental tasks, or other lawful sources of funding.

5. In case the referenced documents in this Circular are amended, supplemented, or replaced by other documents, the amended, supplemented, or replacing documents shall apply.

6. During the implementation of this Circular, if there are difficulties or obstacles, agencies, organizations, or individuals shall promptly reflect them to the Ministry of Agriculture and Rural Development for guidance, research, amendment, and supplementation./.