Report greenhouse gas (GHG) emissions
Learn the rules and how to report greenhouse gas emissions through annual GHG reports.
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As part of Ontario’s commitment to ensure large industrial emitters are held accountable for their greenhouse gas (GHG) emissions, certain types of businesses and industrial facilities are required to report and verify their greenhouse gas emissions annually to the Ministry of the Environment, Conservation and Parks.
Ontario’s Emissions Performance Standards (EPS) program was fully implemented on January 1, 2022. The GHG Reporting program is an integral part of the EPS program as it provides verified emissions, production and emissions limit data for all registrants in the EPS program. These are used to determine a facility’s compliance obligation or the number of emissions performance units (EPUs) it is eligible to receive for emitting less than its emissions limit.
The Greenhouse Gas Emissions: Quantification, Reporting and Verification Regulation (O. Reg. 390/18) under the Environmental Protection Act requires facilities, including large industrial GHG emitters and some others to report annual greenhouse gas emissions to the ministry.
This includes specific facilities, covered under the Emissions Performance Standards (EPS) program (O. Reg. 241/19).
Annual reporting and verification thresholds
Facilities must submit a report if they:
- import greater than zero megawatt hours of electricity per year (O. Reg. 390/18)
- emit 10,000 tonnes or more of carbon dioxide equivalent (CO2) per year (O. Reg. 390/18)
- are registered, or required to register, under the EPS regulation
Facilities that registered, or are required to register, under the EPS regulation must have their report verified. Please refer to EPS webpage for more information
Which law applies to you
Use the following table to determine which version of the guideline to follow when quantifying and reporting for a given year.
Summary table of current and past greenhouse gas reporting regulations and guidelines
What to report
The list of activities below is identified under the Greenhouse Gas Emissions: Quantification, Reporting, and Verification regulation. If you engage in activities outlined in this list and meet or exceed any applicable reporting thresholds, you must use the standard quantification method listed.
Standard Quantification Methods (SQM)
|Activity||Standard Quantification Method||Appendix in Guideline|
|Adipic acid production||ON.50 – ON.55||1|
|Aluminium production||ON.70 – ON.75||2|
|Ammonia production||ON.80 – ON.85||3|
|Base metal production||ON.260 – ON.265||4|
|Carbonate use||ON.180 –ON.185||5|
|Cement production||ON.90 – ON.95||6|
|CO2 Capture, CO2 Transport, CO2 Injections and CO2 Storage||ON.110 – ON.115||7|
|Coal storage||ON.100 – ON.105||8|
|Electricity and heat generation||ON.40 – ON.45||9|
|Fuel combustion and flaring||ON.20 – ON.26||11|
|Glass production||ON.140 – ON.145||12|
|HCFC-22 production and HFC-23 destruction||ON.120 – ON.125||13|
|Hydrogen production||ON.130 – ON.135||14|
|Iron, steel and ferroalloy production||ON.150 – ON.155||15|
|Lime production||ON.170 – ON.175||16|
|Magnesium production||ON.290 – ON.295||17|
|Nitric acid production||ON.310 – ON.315||18|
|Operation of equipment for a transmission system or a distribution system (electricity)||ON.230 – ON.235||19|
|Operation of natural gas pipeline system||ON.350 – ON.357||20|
|Other emissions (reporting is required and other standard quantification methods (SQM) for Schedule 2 activities do not apply)||ON.190 – ON.195||21|
|Petrochemical production||ON.300 - ON.305||22|
|Petroleum refining||ON.200 – ON.205||23|
|Phosphoric acid production||ON.340 – ON.345||24|
|Pulp and paper production||ON.210 – ON.215||25|
|Soda ash production||ON.220 – ON.225||26|
|Wastewater processing||ON.270 – ON.275||27|
|Electricity importation||ON.60 – ON.65||10|
When to report
If you engage in activities outlined above and meet the reporting threshold, you must submit a report every year by June 1 for the previous year.
For example, you must submit the report by June 1, 2023 for the 2022 reporting year.
See: Greenhouse gas emissions reporting by facility for a dataset that summarizes reports submitted to the ministry in prior years.
How to submit a report
You must submit the report using Environment and Climate Change Canada’s Single Window System.
This system allows you to submit, view and update your information using Environment and Climate Change Canada applications.
Verify a report
Facilities that registered, or are required to register, under the Greenhouse Gas Emissions Performance Standards regulation must have their report verified. Read the Emissions performance standards program for more information
Verification is a systematic, independent and transparent process for evaluating the information contained in the report. This process is undertaken by an independent, third-party accredited verification body (AVB) using internationally recognized standards.
The result is a statement signed by the AVB that indicates whether the report:
- contains a material error
- was prepared in accordance with the regulation
This process could include:
- reviewing your operations and activities
- reviewing your documentation
- reviewing your data controls and information management systems
- visiting your facility, headquarters or other locations
- developing a verification report
Who can verify
Accredited verification bodies are accredited by a member of the International Accreditation Forum. For lists of accredited verification bodies in North America, visit:
Submit proof of verification
Once your report has been verified, you must submit the verification statement and verification report you get from the accredited verification body by September 1 for the previous year.
For example, you must submit the verification statement and verification report by September 1, 2023 for the 2022 reporting year.
You must submit this information using Environment and Climate Change Canada’s Single Window System.
Accredited verification bodies must:
- submit a completed Compromised Impartiality Assessment Form (CIAF) for every report being verified
- include a mitigation plan if the CIAF indicates that there may be a conflict of interest
- provide their client with a verification statement and a verification report detailing the verification process and results
Submit a Compromised Impartiality Assessment Form
All accredited verification bodies must complete and submit this form before completing the verification of a report. The accredited verification body is required to assess the potential for any compromised impartiality in conducting the verification and report it to the ministry in accordance with section 17 of O. Reg. 390/18.
This form is tailored for each reporting year. To request prior year CIAFs, please email email@example.com.
Submit mitigation plans
Accredited verification bodies must be impartial when reviewing a report.
If the accredited verification body determines that a conflict of interest exists related to a report being verified, it must submit a mitigation plan to the ministry in accordance with section 17 of O. Reg. 390/18.
For the verifier to proceed with the verification, the mitigation plan must be approved by the ministry, as outlined in section 22 of O. Reg. 390/18.
To submit a Compromised Impartiality Assessment Form, including a mitigation plan if applicable, email firstname.lastname@example.org.
Complete the verification statement and verification report
Accredited verification bodies must provide their clients with a verification statement and verification report detailing the verification process and results. This requirement is outlined in sections 18 and 21 of O. Reg. 390/18.
AVBs must use the Verification Statement Template provided by the ministry.
This template is tailored for each reporting year. To request prior year Verification Statement Templates, email email@example.com.
There is no template for the verification report. It is up to the accredited verification body to determine how it would like to format the report, but it must include, at a minimum, the information set out in section 21 of O. Reg. 390/18.
For more information
If you have questions about greenhouse gas emissions reporting, please contact:
Please email firstname.lastname@example.org to request prior year verification forms (CIAF and Verification Statement).