Who has to report
Establishments whose direct and indirect emissions add up to 25,000 tonnes of CO2 equivalent or more a year. In energy and industry the threshold is measured per facility. In transport, agriculture, waste, and commerce and services, by adding up every facility of the company.
Article 87 of the General Climate Change Law creates it, and a regulation published on October 28, 2014 governs it.
RENE and COA
They are two things. The RENE is the registry. The Cédula de Operación Anual, COA, is the filing used to report: it has a greenhouse gas section, and that section feeds the registry.
The window runs from March 1 to June 30 each year, with the previous year's data.
How it is calculated
With activity data and the factors SEMARNAT publishes. The grid factor changes every year: the 2024 one was 0.444 tonnes of CO2 equivalent per megawatt hour.
Every three years the report carries an opinion from a verification body approved by SEMARNAT. The data and documents behind the calculation are kept for five years.


