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February 2026

GHG emissions reporting in New York State

The New York State Mandatory Greenhouse Gas Reporting Program requires certain entities to report specified GHG emissions and related data annually. 2026 reporting is due by June 1, 2027.
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In December 2025, the New York State Department of Environmental Conservation (DEC) adopted 6 NYCRR Part 253, Mandatory Greenhouse Gas Reporting Program. The regulation is designed to collect data, improve the state’s understanding of GHG emission sources, support the annual Statewide GHG Emissions Report and monitor the State's progress related to its Climate Act. The regulation is a reporting-only program that does not impose emissions reduction requirements or require the purchase of allowances.

 In separate developments, the New York State legislature is considering two Senate Bill proposals that are similar to the California climate laws: S9072A, Climate corporate data accountability act (introduced Jan 2026); and S3697A, Relates to reporting of climate-related financial risk (introduced Jan 2025).

Scoping based on activities and emissions level

The program applies broadly to entities that meet specified emissions or fuel supply thresholds. Emissions are calculated by applying standardized factors to available data, and entities may use a GHG estimation tool provided by the Department of Environmental Conservation. 

The following are the reporting categories and conditions for reporting.

Reporting categories

Required to report…

Owners and operators of facilitiesIf meeting or exceeding 10,000 metric tons (MT) of CO2 equivalent (CO2e) per year. See further discussion below.
Suppliers of natural gasIf supplying any quantity of natural gas to end users in New York State 
Suppliers of liquid fuels and petroleum productsIf supplying any quantity of liquid fuels or petroleum products to end users in New York State
Suppliers of compressed natural gas and liquified natural gasIf supplying any quantity of compressed natural gas or liquified natural gas to end users in New York State
Suppliers of coalIf supplying any quantity of coal to end users in New York State
Waste haulers and transportersIf emissions from solid waste transported to landfills or combustion facilities outside of New York State exceed 10,000 MTCO2e in any year
Electric power entitiesFor any GHG emission or imported megawatt hours
Suppliers of agricultural lime and fertilizerIf any quantity of agricultural lime and fertilizer is supplied that generates GHG emissions
Anaerobic digestion and liquid waste storageIf wastes imported to the facility or generated at the facility are in an amount that would generate at least 10,000 MTCO2e per year

Facilities require careful consideration

Click on the links to learn more about facilities.

Definition

Definition

A facility is generally defined as any physical property, plant, building, structure, source or stationary equipment located on one or more contiguous or adjacent properties in actual physical contact or separated solely by a public roadway or other public right-of-way and under common ownership or common control, that emits, may emit, or may cause to emit any GHG. Therefore, a warehouse or data center might be in scope depending on the level of emissions (as defined).

Level of emissions

Level of emissions

The following are included in determining whether emissions are at least 10,000 MTCO2e per year: (1) scope 1 emissions; and (2) upstream out-of-state emissions associated with fuel use.

Assessing operational control

Assessing operational control

Operational control for a facility is defined as the authority to introduce and implement operating, environmental, health and safety policies. (1) If this authority is shared, and one of them holds a permit to operate from the Department, that person is considered to have operational control. (2) Otherwise, determining who is required to report is based on the contractual relationship between the owner and the operator.

Other requirements

Hover over each of the following boxes to check the requirements.

Reporting requirements

In addition to specified GHG emissions, the reporting requirements vary by entity. Owners and operators of in-scope facilities are required to report activity or product data.

Reporting deadline

The first reporting year covers Jan 1 through Dec 31, 2026, and the initial report is due by June 1, 2027.

Verification

Verification is required for ‘large emission sources’ that meet thresholds higher than those above – e.g. facilities that meet or exceed 25,000 MTCO2e per year. For 2026 reporting, verification reports are due by Dec 1, 2027.

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