New York Mandates Greenhouse Gas Emissions Disclosures Beginning 2026
What Companies Need to Know About Reporting Obligations
Highlights
- The New York Department of Environmental Conservation has adopted a statewide Mandatory Greenhouse Gas (GHG) Reporting Program that requires specified categories of emitters and suppliers operating in or selling covered products into New York to annually report GHG emissions and related data.
- Reporting applies to facilities emitting 10,000 metric tons or more of carbon dioxide equivalent per year, as well as certain fuel suppliers, electric power entities, waste haulers and waste‑sector operations regardless of quantity. Entities exceeding higher thresholds qualify as large emission sources and are subject to additional monitoring plans and third‑party verification requirements.
- Initial emissions data for calendar year 2026 are due June 1, 2027, with monitoring plans and verification obligations beginning in 2026. Violations may result in significant civil penalties under the Environmental Conservation Law, including per‑day penalties for continued noncompliance.
The New York State Department of Environmental Conservation (DEC) in December 2025 adopted a Mandatory Greenhouse Gas (GHG) Reporting Program (Program) that requires specified categories of GHG emitters to annually report their emissions and related data, with initial obligations approaching in 2026. The Program was adopted pursuant to the Climate Leadership and Community Protection Act (CLCPA), Chapter 106 of the Laws of 2019, and is part of the state's ongoing efforts to gather information on sources of air pollutant emissions and support emissions reduction initiatives. The Program is solely a data collection requirement and does not impose any emission reduction obligations. The Program is codified in the newly adopted 6 New York Codes, Rules and Regulations (NYCRR) Part 253, Mandatory Greenhouse Gas Reporting Program.
Who Is Required to Report?
The Program establishes reporting categories for specified GHG emission sources and requires entities that meet or exceed applicable thresholds to report.
|
Reporting Categories |
Must Report Emissions If |
|
Owners and Operators of Facilities in New York |
Meets or exceeds 10,000 metric tons or more of carbon dioxide equivalent (MTCO2e) per year or is a carbon dioxide (CO2) budget source1 |
|
Suppliers of Natural Gas |
Supplying any quantity of natural gas to an end user in New York |
|
Suppliers of Liquid Fuels and Petroleum Products |
Supplying any quantity of liquid fuels or petroleum products to an end user in New York |
|
Suppliers of Compressed Natural Gas and Liquified Natural Gas |
Supplying any quantity of compressed natural gas or liquified natural gas to an end user in New York |
|
Suppliers of Coal |
Supplying any quantity of coal to an end user in New York |
|
Waste Haulers and Transporters |
Estimated emissions from solid wastes transported to landfills or combustion facilities outside of New York exceed 10,000 MTCO2e emissions in any year |
|
Electric Power Entities |
Engaging in any activity that delivers electricity into, emits GHG in or exports electricity from New York |
|
Supplier of Agricultural Lime and Fertilizer |
Supplying any quantity of agricultural liming materials or commercial fertilizer that generates GHG emissions |
|
Anaerobic Digestion and Liquid Waste Storage in New York |
Wastes imported to the facility or generated at the facility during the reporting year that can produce 10,000 MTCO2e |
*Note: CO2e calculations use a 20-year global warming potential (20GWP). 20GWP is an assessment of the global warming potential of GHGs over an integrated 20-year time frame.
When and How to Report
Reporting entities must report using the New York State Greenhouse Gas Reporting Tool (NYS e-GGRT). The first report for 2026 emissions data will be due June 1, 2027. Certain entities are required to submit an Emissions Monitoring and Measruement Plan (EMMP) by September 1, 2026.
Who Are Large Emission Sources, and Who Needs a Verification Statement?
Large emission sources have emissions that meet or exceed certain thresholds and, therefore, are required to submit to DEC a GHG Monitoring Plan by December 1, 2026. Further, all emissions data must be verified by a third-party expert. Verification statements are due by December 1, 2027, for emissions year 2026, by December 1, 2028, for emissions year 2027, and by August 10 of each subsequent emissions year. The following are large emission sources:
|
Reporting Categories |
Threshold for Large Emission Sources |
|
Owners and Operators of Facilities in New York |
Meets or exceeds 25,000 MTCO2e per emission year |
|
Suppliers of Natural Gas |
15 million cubic feet or more of natural gas per emission year |
|
Suppliers of Liquid Fuels and Petroleum Products |
100,000 gallons or more of affected liquid fuels per emission year |
|
Suppliers of Compressed Natural Gas and Liquid Natural Gas |
15 million cubic feet or more of liquefied natural gas and/or compressed natural gas per emission year |
|
Suppliers of Coal |
500 U.S. short tons of coal per emission year |
|
Waste Haulers and Transporters |
25,000 MTCO2e per emission year – this applies to the sum of emissions reported for out-of-state landfill facilities and out-of-state combustion facilities for all waste exported out of New York state |
Will There Be Enforcement?
Yes, the new regulations provide for penalties pursuant to Article 71 of the Environmental Conservation Law (ECL) to be assessed for any violation of the Program, and each day that a report is unsubmitted, submitted late or contains information that is incomplete or inaccurate is a single, separate violation. Each MTCO2e emitted but not reported is also a separate violation. Initial violations range from $500 to $18,000, plus an additional penalty of up to $15,000 for each day such violation continues. Second or further violations may result in penalties not to exceed $26,000, plus an additional $22,500 for each day such violation continues. ECL § 71-2103.
What Should Companies Do Next?
Companies that conduct activities or sell covered products in New York state should assess whether they are subject to the reporting requirements. If reporting is required, next steps include 1) determining whether the company qualifies as a large emission source, 2) developing processes for tracking necessary emissions data and recordkeeping, and 3) assessing whether existing commercial documentation needs to be amended or updated.
Holland & Knight's Environmental Team can assist companies in making this evaluation and preparing for reporting. If you have any questions, please contact the authors.
Notes
1 A "budget source" is a facility with one or more budget unit(s) that are electricity‑generating units that are covered by New York's CO2 cap‑and‑trade program, pursuant to 6 NYCRR Part 242.
Information contained in this alert is for the general education and knowledge of our readers. It is not designed to be, and should not be used as, the sole source of information when analyzing and resolving a legal problem, and it should not be substituted for legal advice, which relies on a specific factual analysis. Moreover, the laws of each jurisdiction are different and are constantly changing. This information is not intended to create, and receipt of it does not constitute, an attorney-client relationship. If you have specific questions regarding a particular fact situation, we urge you to consult the authors of this publication, your Holland & Knight representative or other competent legal counsel.