Corporate Parent and NAICS Codes Required for All Sources Covered By GHG Reporting Rule

April 12, 2010, EPA is proposing to amend the Mandatory Greenhouse Gas (GHG) Reporting Rule, to require reporters subject to the rule to provide:   The name, address, and ownership status of their U.S. parent company; their primary and all other applicable North American Industry Classification System (NAICS) code(s); and an indication of whether or not any of their reported emissions are from a cogeneration unit. (40 CFR 98; 75 FR 18455-18468).

 

The Mandatory GHG Reporting Rule, published on October 30, 2009 (74 FR 56260), requires reporting by facilities that emit GHGs (“facilities'') and by suppliers of fuels and industrial gases (“suppliers”').The Mandatory GHG Reporting Rule requires greenhouse gas emitting facilities and suppliers of fuels and industrial gases from all sectors of the economy to report their greenhouse gas emissions and to provide certain additional supporting data in annual reports submitted to EPA. This rule requires facilities with direct GHG emissions over 25,000 metric tons of carbon dioxide equivalent (CO2e), suppliers of petroleum, natural gas, and industrial gases as well as vehicle and engine manufacturers outside the light duty sector to report to EPA annually. 

 

The data collection started on January 1, 2010, and the first reports to EPA are due on March 31, 2011. As part of that first report, EPA is proposing that reporters also include the name of their Corporate Parent and North American Industry Classification System (NAICS) code. In developing the final rule, EPA received comments that this type of information would be useful to the public and EPA, particularly in assisting corporations in assessing emissions at their different facilities and operations. EPA is proposing to add three data elements to the list of data elements specified in 40 CFR 98.3. These data elements would be included in the annual GHG reports that facilities and suppliers subject to the Mandatory GHG Reporting Rule are required to submit.

 

Specifically, this proposed rule amendment would require each reporter to: 

 

(1) provide the legal name and physical address of its highest-level U.S. parent company and to indicate its ownership status by selecting from a list of codes provided by EPA;

 

(2) provide its primary and other applicable North American Industry Classification System (NAICS) code(s); and

 

(3) indicate whether any of its reported emissions are from a cogeneration unit. EPA is also taking comment on whether or not to have reporters list the existence of a co-generation unit at their facility.

 

This article was authored by Barbara D. Little, Jackson Kelly PLLC. For more information on the author see here.