In Nova Scotia, MRV is referred to as “Quantification, Reporting, and Verification.”

REPORTING FREQUENCY: Annually. Reporting and verification must be submitted by 1 May each year for the previous calendar year.

VERIFICATION: Reports must be verified by an accredited third-party organization.

FRAMEWORK: The rules for reporting GHG emissions are outlined in Nova Scotia’s ‘Quantification, Reporting, and Verification of Greenhouse Gas Emissions Regulations’ and ‘Standards for Quantification, Reporting, and Verification of Greenhouse Gas Emissions.’

Participants that do not surrender sufficient allowances at the end of the compliance period will be subject to enforcement under the ‘Environment Act.’

All revenue from fines issued for not surrendering sufficient allowances will go into the Nova Scotia Green Fund.

REPORTING FREQUENCY: Annually.

VERIFICATION: All covered entities in the program require independent third-party verification of emissions reports.

FRAMEWORK: Regulation on the mandatory reporting of certain emissions of contaminants into the atmosphere is outlined in the ‘Environment Quality Act’.

A covered entity that fails to cover its GHG emissions with enough allowances on 1 November following the end of a compliance period must remit each missing allowance and will have to remit three additional allowances for each allowance it failed to remit to the Minister of the Environment and the Fight against Climate Change.

The person with legal responsibility for that entity would also be committing an infraction, subject to financial penalties, for each compliance instrument not surrendered as part of the compliance obligation.

For noncompliance, entities can be fined CAD 3,000-500,000 (USD 2,237-372,814) and spend up to 18 months in jail in the case of a natural person, and CAD 10,000-3,000,000 (USD 7,456-2,236,882) in the case of a legal person.

Fines are doubled in the case of a second offence. In addition, the Minister of the Environment and the Fight against Climate Change may suspend allowance allocation to any noncompliant emitter.

REPORTING FREQUENCY: Annual reporting of CO2 emissions.

VERIFICATION: Third-party verification is required. In addition, the government organizes expert review of all the verification reports; 30% of them are subject to further fourth-party verification.

FRAMEWORK: The Beijing EEB has updated the general rules for monitoring and reporting, as well as for sector-specific guidelines for the following sectors: heat production and supply, thermal power generation, cement, petrochemicals, public transport, aviation, other industrial enterprises, and the service sector.

OTHER: In addition to the ETS participants, all legal entities with energy consumption of more than 2,000 tce must report their emissions. Verification is not required.

Penalties for failing to submit emissions or verification reports on time can result in fines up to CNY 50,000 (USD 7,245.57). Furthermore, companies failing to surrender enough allowances to match their emissions are fined up to five times the average market price over the previous six months for each missing allowance. Other nonfinancial penalties include negative impacts on access to bank loans and subsidy programs.

REPORTING FREQUENCY: Annual reporting of GHG emissions.

VERIFICATION: Third-party verification is required.

FRAMEWORK: The Chongqing DRC released a guiding document for monitoring and reporting that includes methods for different emissions sources, including combustion, industrial processes, and electricity consumption.

There are no financial penalties for noncompliance. Nonfinancial penalties may include public reporting, disqualification from energy saving and climate subsidies and associated awards for three years, and a record entered in the State-Owned Enterprise performance assessment system.

REPORTING FREQUENCY: Annual reporting of CO2 emissions.

VERIFICATION: Third-party verification is required for all the annual emissions reports. In addition, further validation is carried out by government-assigned experts for ~30% of the reports to further enhance accuracy; this process is also called “fourth-party verification” in China.

FRAMEWORK: The Fujian DRC and the Fujian Statistical Bureau jointly released a guiding document on monitoring and reporting that includes a monitoring plan template, using national measuring and reporting guidelines. In addition, the Fujian DRC and the Fujian Quality and Technical Supervision Bureau jointly released a measure for the administration of third-party verifiers, which specifies criteria for the verifiers and their staff. Both documents are still valid.

Penalties for failing to submit an emission or verification report on time, providing false information, or disturbing the verification process range from CNY 10,000 (USD 1,449) to CNY 30,000 (USD 4,347). Companies failing to surrender enough allowances to match their emissions are fined between one to three times the average market price of the past 12 months per allowance, with a maximum limit of CNY 30,000 (USD 4,347). Additionally, twice the amount of the missing allowances can be withdrawn from the account of the company or deducted from next year’s allocation. Penalties for the misconduct of trading entities and their staff, such as not publishing relevant trading information or leaking commercial secrets, could range from CNY 10,000 (USD 1,449) to CNY 30,000 (USD 4,347).

REPORTING FREQUENCY: Annual reporting of CO2 emissions.

VERIFICATION: Third-party verification is required. In addition, further validation was initially carried out by government-assigned expert groups in the first three compliance years. Onsite cross reverifications were conducted for the entities with questionable verification reports, as well as for randomly selected entities. A so-called “fourth-party independent evaluation system” has been in place since the 2016 compliance period. The “technical evaluation organizations” selected by the government carry out technical review and evaluation of the annual emissions reports and verification reports and undertake further onsite review and random inspection tasks. These technical evaluation agencies do not undertake regular third-party verification tasks.

FRAMEWORK: The Department of Ecology and Environment of Guangdong has released guidelines for monitoring and reporting for the compliance and reporting sectors.

OTHER: Industrial enterprises with annual carbon emissions of more than 5,000 tonnes and less than 10,000 tonnes are required to report their emissions. Verification is not required.

Penalties for failing to submit emissions or verification reports on time range from CNY 10,000 (USD 1,449) to CNY 50,000 (USD 7,246). Furthermore, companies failing to surrender enough allowances to match their emissions will be deducted twice the amount of allowances from the following year’s allocation and are fined CNY 50,000 (USD 7,246). Other nonfinancial penalties include negative impacts on access to bank loans and subsidy programs.

REPORTING FREQUENCY: Annual reporting of CO2 emissions.

VERIFICATION: Third-party verification is required. Third-party verifiers may be involved in mutual evaluation of each other’s verification reports. In addition, further validation is carried out by government-assigned experts to further enhance the accuracy; this process is also called “fourth-party verification” in China.

FRAMEWORK: The Hubei government has released general rules on monitoring and reporting guiding all the sectors as well as sector-specific guidance for the following 11 sectors: power, glass, aluminum, calcium carbide, pulp and paper, automobile manufacturing, iron and steel, ferroalloys, ammonia, cement, and petroleum processing. The national-level guidelines on MRV, especially for the sectors outside these 11 sectors, are also used as reference for Hubei.

Hubei has introduced a capped mechanism for the compliance obligations. If the difference between the annual verified emissions and the allocated allowances of an entity exceeds either 20% of the allocation or 200,000 tonnes, the allowances will be added or deducted to cap the surplus or deficit within the 20%/200,000 tonnes limit.

Penalties for failing to submit an emissions or verification report on time range from CNY 10,000 (USD 1,449) to CNY 30,000 (USD 4,347). Trade participants that manipulate the market face up to CNY 150,000 (USD 21,737) in fines. Furthermore, companies that fail to surrender enough allowances to match their emissions will be deducted twice the amount of allowances from next year’s allocation and are fined one to three times the average market price for every allowance, with a maximum limit of CNY 150,000 (USD 21,737).

REPORTING FREQUENCY: Annual reporting of CO2 emissions.

VERIFICATION: Third-party verification is required. In addition, the government also conducts quality checks.

FRAMEWORK: The Shanghai government has released general rules for monitoring and reporting as well as sector-specific guidelines for the following sectors: iron and steel, electricity and heat, chemicals, nonferrous metals, non-metallic mineral products, textiles and paper, aviation, shipping, large buildings (hotels, commercial, and financial), and transport stations.

Penalties for failing to submit an emissions report or verification report on time or providing fraudulent information range from CNY 10,000 (USD 1,449) to CNY 50,000 (USD 7,245).

Between CNY 50,000 (USD 7,245) and CNY 100,000 (USD 14,491) can be imposed for noncompliance, in addition to surrendering the adequate amount of allowances. Further sanctions may also be imposed, such as entry into the credit record of the company, publication on the internet, cancelation of ability to access special funds for energy conservation, and emissions reduction measures.

REPORTING FREQUENCY: Annual reporting of CO2 emissions to the ETS competent authority, using different tiers of emission factors depending on the size of the company. A quarterly emissions report is also submitted. In addition, covered industrial entities must annually submit a statistical indicator report covering their production data to the municipality’s statistics department.

VERIFICATION: Third-party verification of the emissions report is required. Covered entities cannot use the same verifiers for three consecutive years. In addition, the government conducts further random checks of emission reports and verification reports. The proportion of these checks must not be less than 10% of the total number of covered entities. The competent authority may assign this inspection work to a specialized agency.

FRAMEWORK: Shenzhen has released two documents:

• a general guiding document in the form of regional standards on monitoring and reporting; and
• a guiding document on monitoring and reporting of the building sector.

Covered entities providing false information can be fined for the difference between reported and actual emissions at three times the average allowance price of the past six months. Penalties for disturbing the market order can cost up to CNY 100,000 (USD 14,491). Covered entities failing to surrender enough allowances to match their emissions are fined three times the average market price of the past six months. The missing allowances can be withdrawn from the account of the company or deducted from next year’s allocation. Other nonfinancial penalties include public reporting, reporting to relevant credit information of public banks, disqualification from financial subsidies (for five years), and a record entered in the State-Owned Enterprise performance assessment system.

REPORTING FREQUENCY: Annual reporting of CO2 emissions.
 
VERIFICATION: Third-party verification is required. Covered entities cannot use the same verifiers for three consecutive years.

FRAMEWORK: The Tianjin DRC has released a guiding document on monitoring and reporting. The document includes sector-specific guidance for the covered sectors, which EEB - as the competent authority since 2019 - is continuing to improve.

There are no financial penalties for noncompliance. In case of noncompliance, companies are disqualified for three years for preferential financial support and other national supporting policies, e.g., on recycling economy, energy-saving measures, and emission reductions. In addition, since mid-2020, companies and third-party verifiers face further penalties. Companies failing to surrender enough allowances to match their emissions will face deduction of double the amount of the gap in the next year’s allocation. Third-party verifiers found not to comply with regulations (e.g., in the case of false verification reports) will be banned from providing verification services for three years in Tianjin.

REPORTING FREQUENCY: Under the national ETS, covered entities submit the previous year’s emission reports by the end of March each year. Entities in the power sector have had MRV obligations since 2013.

VERIFICATION: Provincial-level ecological and environmental authorities will organize the verification of GHG reports. They may commission technical service agencies to provide verification services.

The draft verification guidelines outline a six-step verification process and indicate a strong reliance on document review such that on-site verification in many cases would be deemed unnecessary. The verification entities could be the ecological and environmental units at provincial and subprovincial levels, government-affiliated institutions, and other technical service institutions selected (and paid) by the government.

FRAMEWORK: MRV guidelines, supplementary data sheets, verification guidelines, and other guidance are available for the eight sectors expected to be covered by the ETS. This MRV framework has evolved continuously since 2013. In 2020, updated technical guidelines on emissions accounting, reporting, and verification were released for public consultation and are yet to be finalized.

OTHER: The MEE will further improve the existing MRV guidelines and technical specifications for the national ETS, based on the practice.

According to the current Allocation Plan, compliance obligations are limited. Gas-fired plants only need to surrender allowances up to their level of free allocation as per the benchmarks. The compliance obligation of other covered entities is limited to the level of free allocation as per benchmarks, plus 20% of their verified emissions. This means that no allowances must be surrendered for verified emissions above this threshold. These measures aim to promote gas-fired units and reduce the overall compliance burden.

The National Measures define that failures in reporting are subject to a fine of CNY 10,000 to 30,000 (USD 1,449 to 4,347), while failures in compliance obligations are subject to a fine of CNY 20,000 to 30,000 (USD 2,898 to 4,347). Any gap between the (limited) compliance obligation and allowances surrendered also will be deducted from the following year’s allocation.

REPORTING FREQUENCY: Annual self-reporting based on harmonized electronic templates prepared by the European Commission.

VERIFICATION: Verification by independent accredited verifiers is required before 31 March each year.

MRV FRAMEWORK: Since Phase 3, the MRV framework for the EU ETS has been further harmonized. European Commission regulations now apply for emissions monitoring and reporting, as well as verification and accreditation of verifiers. A monitoring plan is required for every installation and aircraft operator (approved by a competent authority). MRV procedures were updated in 2020 in preparation for Phase 4.

Regulated entities must pay an excess emissions penalty of EUR 100/tCO2 (USD 114.22/tCO2) for each tonne of CO2 emitted for which no allowance has been surrendered, in addition to buying and surrendering the equivalent amount of allowances. The name of the non-compliant operator is also made public. Member States may enforce different penalties for other forms of noncompliance.

REPORTING FREQUENCY: Annual self-reporting in the form of an emissions report based on electronic templates to be submitted by 31 July.

From 2023 onwards, the emissions report must be based on a previously approved monitoring plan. Due to a high level of standardization of the permitted reporting methods during the first two years, the monitoring plan requirement has been waived for 2021 and 2022.

Emissions data are recorded in a national registry and will be publicly available.

VERIFICATION: Verification of the annual emissions by accredited independent third-party verifiers is mandatory from 2023 onwards. Similarly to the case of the monitoring plan requirement, the verification requirement has been waived for the years 2021 and 2022.

During the first phase, when allowances are allocated at a fixed price, entities must pay an excess emissions penalty for each tCO2 emitted for which no allowance has been surrendered, which is two times the fixed price. Mistakes in the emissions reports also lead to penalty payments in the equivalent amount. Payment of the penalty doesn’t release the entity from the obligation to surrender allowances to cover the emissions: entities remain obliged to purchase and surrender the outstanding allowances.

During the second phase, entities must pay an “excess emissions penalty” of EUR 100/tCO2 (USD 114.22) for each tCO2 emitted for which no allowance was surrendered. This amount will increase annually by the European consumer price index.

For other instances of noncompliance, e.g., misreporting, or late reporting, a fine can be imposed on an entity.

REPORTING FREQUENCY: Annual emissions reporting, including emission reduction plans. All seven GHGs must be monitored and reported: CO2, CH4, N2O, PFCs, HFCs, SF6, and NF3.

VERIFICATION: These reports require third-party verification by the end of the adjustment period.

FRAMEWORK: These are based on ‘Saitama Monitoring/Reporting Guidelines’ and ‘Saitama Verification Guidelines.’

If the reduction target is not achieved, the name of the company is made public and the insufficient reduction amount added to the reduction amount of the following compliance period.

Regardless of whether the target is achieved, the global warming countermeasures plan and implementation status report of each facility are published on Saitama Prefecture’s website every year.

REPORTING FREQUENCY: Annual emissions reporting, including emission reduction plans. All seven GHGs must be monitored and reported: CO2, CH4, N2O, PFCs, HFCs, SF6, and NF3. Large tenants, i.e., those with a floor space above 5,000m2 or over six million kWh electricity use per year, are required to submit their own emissions reduction plans to the TMG in collaboration with building owners.

VERIFICATION: These annual reports require third-party verification.

FRAMEWORK: These are based on ‘TMG Monitoring/Reporting Guidelines’ and ‘TMG Verification Guidelines.’ These are based on ‘TMG Monitoring/Reporting Guidelines’ and ‘TMG Verification Guidelines.’

In the case of noncompliance, the following measures may be taken:

FIRST STAGE: The governor orders the facility to reduce emissions by the amount of the reduction shortfall multiplied by 1.3.

SECOND STAGE: Any facility that fails to carry out the order will be publicly named and subject to penalties (up to JPY 500,000 [USD 4,683]) and surcharges (1.3 times the shortfall).

REPORTING FREQUENCY: Reporting is required annually for businesses or financial facilities above the 20,000 tCO2/year threshold.

Annual reporting also is required for operators of installations with emissions between 10,000 tCO2/year and 20,000 tCO2/year (so-called “subjects to administration”), even though these operators are not required to participate in the ETS or to verify annual emission reports.

Aside from CO2, reporting also is required for CH4, N2O, and PFCs emissions.

VERIFICATION: Emissions data reports and their underlying data require third-party verification by an accredited auditor.

FRAMEWORK: Environmental Code of the Republic of Kazakhstan.

The non-compliance penalty equals five monthly standard units for each tonne (approximately KZT 14,585/tCO2 (USD 35.32) in 2021). In 2013 and in 2014, penalties for noncompliance were waived.

REPORTING FREQUENCY: Annual reporting of emissions must be submitted within three months from the end of a given year (by the end of March).

VERIFICATION: Emissions must be verified by a third-party verifier.

OTHER: Emissions reports are reviewed and certified by the Certification Committee of the Ministry of Environment within five months from the end of a given compliance year (by the end of May).

If the liable entity fails to report emissions correctly, the report will be disqualified.

The penalty shall not exceed three times the average market price of allowances of the given compliance year or KRW 100,000 (USD 84.73)/tonne.

REPORTING FREQUENCY: Annual self-reporting based on electronic templates prepared by SEMARNAT.

VERIFICATION: Verification by independent accredited verifiers is required by 30 June each year.

FRAMEWORK: A monitoring plan is required from all regulated entities, but noncompliance has no effects on free allocation or ex-post adjustments. Verified annual CO2 emissions are reported both to the RENE (in addition to other obligations that regulated entities have to report to the RENE) and to the ETS registry.

Under RENE, emitters with annual emissions at or above 25,000 tCO₂e in the energy, industrial, transport, agricultural, waste, commercial, and services sectors are required to report the six GHGs identified by UNFCCC, as well as black carbon, chlorofluorocarbons (CFCs), hydrochlorofluorocarbons (HCFCs), halogenated ethers, halocarbons, and their mixes.

The system is designed to pose no economic impact on regulated entities; however, in case of noncompliance, entities lose the opportunity to bank unused allowances for the next compliance periods within the Pilot. Moreover, noncompliant entities will receive fewer allowances during the operational period of the national ETS (two fewer allowances for each nondelivered allowance during the Pilot).

REPORTING FREQUENCY: Most sectors are required to report annually; deadline of 31 March to submit an Annual Emissions Return (emissions report).

VERIFICATION: Self-reporting supplemented by a program of official audits. Participants must seek third-party verification if they apply for the use of a unique emissions factor.

An entity that fails to surrender or repay emissions units when required must surrender the units and pay a cash penalty of three times the current market price for each unit that was not surrendered by the due date. Entities can be fined up to NZD 24,000 (USD 15,564) on conviction for failure to collect emissions data or other required information, calculate emissions and/or removals, keep records, register as a participant, submit an emissions return when required, or notify the administering agency or provide information when required to do so. Entities can also be fined up to NZD 50,000 (USD 32,424) on conviction for knowingly altering, falsifying, or providing incomplete or misleading information about any obligations under the scheme, including in the Annual Emissions Return report. This penalty and/or imprisonment of up to five years also apply to entities that deliberately lie about obligations under the NZ ETS to gain financial benefit or avoid financial loss.

Monitoring plans are required for every installation and for every aircraft operator (approved by a competent authority) no later than three months after the registration deadline.

REPORTING FREQUENCY: Annual monitoring report, based on self-reported information (by 31 March).

VERIFICATION: The Federal Office for the Environment may order third-party verification of the monitoring reports from installations and can take random samples to ensure consistency.

Aircraft operators must have their monitoring reports verified by an accredited third-party verifier.

The penalty for failing to surrender sufficient allowances is set at CHF 125/tCO2 (USD 133.14/tCO2). In addition to the fine, entities must surrender the missing allowances in the following year.

The UK ETS has adopted the EU ETS approach to MRV, with some changes.

REPORTING FREQUENCY: Annual self-reporting

VERIFICATION: Verification by independent accredited verifiers is required before 31 March each year.

FRAMEWORK: The UK ETS has adopted the MRV framework of Phase 4 of the EU ETS, including discretionary changes regarding reduced frequency of improvement reporting and the simplification of monitoring plans.

Regulated entities must pay an excess emissions penalty for each tonne of CO2 emitted without surrendering a permit. This penalty is equal to GBP 100/tCO2e (USD 128.21) initially, but is adjusted for inflation over time. The names of non-compliant operators are published.

REPORTING FREQUENCY: Annually

VERIFICATION: Emission data reports and their underlying data require independent third-party verification annually for all entities covered by the program.

FRAMEWORK: Reporting is required for most emitters at or above 10,000 tCO2e per year. They must implement internal audits, quality assurance, and control systems for the reporting program and the data reported.

A covered entity that fails to surrender sufficient compliance instruments to cover its verified GHG emissions on either an annual surrender deadline or at the end of a compliance period is automatically assessed as an untimely surrender obligation, requiring it to surrender each missing compliance instrument as well as three additional compliance instruments for each compliance instrument it failed to surrender.

Failure to meet the untimely surrender obligation as described above would subject the entity to substantial financial penalties for its noncompliance pursuant to California Health and Safety Code Section 38580.

Separate and substantial penalties apply to mis- or non-reporting under the Regulation for the Mandatory Reporting of Greenhouse Gas Emissions.

REPORTING FREQUENCY: Regulated entities are required to submit emission reports (by 1 February) and compliance certification reports (by 1 March) indicating emissions and the holding of sufficient allowances, respectively.

VERIFICATION: Emissions must match reports to RGGI and the US Environmental Protection Agency. Documents (i.e., emissions reports and compliance certification reports) must be certified by a designated representative identified by the facility, and the Massachusetts Department of Environmental Protection (MassDEP) may choose to conduct audits.

If the MassDEP establishes that an entity is in violation of compliance, this will be presumed to constitute “a significant impact to public health, welfare, safety or the environment.” In addition to penalties, the regulated entity must submit three allowances for each metric tonne of noncompliance.

REPORTING FREQUENCY: Quarterly

VERIFICATION: Emission data reports and their underlying data are required to undergo periodic quality assurance and quality control procedures in accordance with US EPA regulations.

FRAMEWORK: Emissions data for emitters are recorded in the United States Environmental Protection Agency’s (US EPA) Clean Air Markets Division database in accordance with state CO2 Budget Trading Program regulations and US EPA regulations. Provisions are based on the US EPA monitoring provisions. Data are then automatically transferred to the electronic platform of the RGGI CO2 Allowance Tracking System (RGGI COATS), which is publicly available.

In case of excess emissions (i.e., if entities are found to not surrender all required allowances), allowances for three times the amount of excess emissions must be surrendered. Furthermore, covered entities may also be subject to specific penalties imposed by the RGGI state where the entity is located.

REPORTING FREQUENCY: Reporting is required annually for: fuel combustion in installations over 20 MW; oil refining; and the production of: coke, metal ores, pig iron, steel, ferrous alloys including ferroalloys (if the total nominal thermal capacity of combustion units exceeds 20 MW), cement clinker, lime or the calcination of dolomite or magnesite (with a production capacity exceeding 50 tonnes per day), nitric acid, and ammonia. Aside from CO2, reporting is also required for N2O emissions from nitric acid production.

VERIFICATION: Emissions data reports and their underlying data require accredited third-party verification by an accredited auditor.

FRAMEWORK: Law on the principles of monitoring, reporting, and verification of GHG emissions.

The current GHG MRV system serves primarily the implementation of the carbon tax. Current regulations determine that operators of boilers and turbines of 50 MW or more of thermal capacity are required to monitor and report emissions through government-approved methodologies. Participation thresholds have been changed by the approved tax reform. With these changes, the carbon tax will apply to entities that emit more than 25,000 tCO2 and/or 100 tonnes of particulate matter due to combustion processes per year from 2023 onwards. Current methodologies are expected to be updated in the future to incorporate all possible regulated fixed sources.

The Chilean government has developed a Unified Atmospheric Emissions Report (Reporte Único de Emisiones Atmosféricas) under the Pollutant Release and Transfer Register for entities regulated under the tax and other norms. This has unified various reporting needs and aims to improve the quality of the information provided. This new system, developed with support from the PMR, is considered as a basis for Chile to advance to the development of a Unified GHG Report, which will help evaluate Chile’s National Climate Policy.

Also, a National Mitigation Actions Registry (Registro Nacional de Acciones de Mitigación–RENAMI) is being developed. This registry will allow the implementation of the offset scheme approved in the carbon tax reform and would constitute a key element for other instruments under consideration, such as the scheme proposed in Framework Law on Climate Change or Article 6 of the Paris Agreement.

VERIFICATION: Verification procedures are administered by the Superintendence of the Environment under the Ministry of the Environment (no third-party verification is currently used).

REPORTING FREQUENCY: Annual reporting of GHGs (CO2, CH4, N2O, SF6, NF3, PFCs, HFCs, and NF3) for entities from certain sectors (power, steel, petrochemical, cement, and manufacturing of semiconductors and flat panel displays) with annual emissions greater than 25,000 tCO2e. Currently, 293 entities are under the mandatory reporting scheme.

VERIFICATION: Third-party verification is required.

FRAMEWORK: GHG reporting under the ‘Air Pollution Control Act’ has been possible on a voluntary basis since 2004 and became mandatory in 2014. Since 2016, GHG reporting and the inventory program is mandatory under the ‘GHG Accounting and Registration Regulations,’ which are authorized by the Act.

The Turkish MRV legislation establishes an installation-level system for CO2 emissions for ~800 entities. Sector coverage includes the energy sector (total rated thermal input >20MW) and industry sectors (coke production, metals, cement, glass, ceramic products, insulation materials, pulp and paper, and chemicals over specified threshold sizes/production levels).

 
MONITORING AND REPORTING: Entities had until October 2014 to submit their first monitoring plans. Since then, entities have also submitted monitoring plans and verified emissions reports for 2015-2019 to the Ministry of Environment and Urbanization.

 
VERIFICATION: Monitoring plans, emission data reports, and their underlying data require independent third-party verification annually for all entities. Verifiers were accredited by the Turkish Accreditation Organization by 2018.

 
OTHER: Entities that fail to comply with the Turkish MRV regulation are subject to sanctions under Turkish Environmental Law No. 2872.