Key Amendments in Decree No. 119/2025/NĐ-CP (Part 2)

These updates are designed not only to enhance clarity and accountability but also to facilitate the integration of mitigation actions from the facility level up to the national level, supporting the development of Vietnam’s carbon market and strengthening its position in international climate dialogue.

3. GHG Mitigation Planning

Decree 119 significantly expands the scope of entities required to develop GHG mitigation plans. Under the new rules, not only facilities subject to quota allocation but also those currently outside the scope must prepare mitigation plans for 2025-2030.

This shift reflects a move toward tightening emissions regulations and progressively bringing the entire system into alignment with Vietnam’s Net Zero 2050 target - transitioning from "partial pilot implementation" to a more comprehensive policy framework post-2030.
 
By clearly assigning responsibilities for reviewing mitigation plans to both provincial People’s Committees and relevant ministries, the Decree resolves inconsistencies in previous procedures. This ensures mitigation plans are not just formalities but integral to green development strategies at both local and sectoral levels.
4. GHG Mitigation Reporting

A key addition in Decree 119/2025/NĐ-CP is the clarified role of provincial governments and sectoral ministries - not only receiving reports but also reviewing, consolidating, and submitting final summaries to the Ministry of Agriculture and Environment within set deadlines.

This vertically and horizontally integrated reporting system helps connect data from facility level to national level, serving both domestic policy development and international reporting obligations.
 
The Decree also introduces a mechanism for reviewing national GHG mitigation reports. An appraisal council will be established to ensure objectivity and technical rigor in evaluating reports from ministries, sectors, and localities.
 
Decree No. 119/2025/NĐ-CP marks a timely and necessary update in line with Vietnam’s roadmap for implementing its international climate commitments. Strengthening the legal framework for GHG inventory, quota allocation, and mitigation planning/reporting will not only support state management but also enable businesses to proactively adapt and seize opportunities during the transition to a low-carbon economy.