Guiding Presentation on the climate
related information disclosure in AMS

Overseas Environmental Cooperation Center, Japan
Kunihiko KOBAYASHI
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Situation of Mandatory framework in AMS
LaosBrunei Cambodia Indonesia PDR Malaysia MyanmarPhillipines Singapore Thailand Vietnam
GHG emission ++++++reporting(Under(Under(Underframework
thethethedevelopdevelodeveloment)pment)
pment)**
Information
disclosure
related withclimatechange orsustainability--+-+-+(Underthedevelopment)++++: Yes -: No*Currently discussed as part of the draft law, but will be elaborated in future.
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Developments in the company level GHG emission
reporting framework in AMS
Coverage of thecompany or sector

Scope 1
Scope 2Emission Factor of
Scope 1 and 2
Methodology forcalculation
IT platform forsubmitting data
Linkage of GHG
emission reduction

Bruneiall facilities and agents that emit
and absorb GHG to report theirgreenhouse gas data, targeted tocommence in 2020

Indonesia
a. energy; b. waste; c. industrial process
and product use; d. agriculture;e. forestry; and/or f. other Sectors inaccordance with the development ofscience and technology.
Presidential Regulation also mentioned
about the sub-sector.
Yes
Yes
Default number of IPCC and Plant Specific
Adopt methodology in accordance IPCC Guideline
with the 2006 IPCC Reporting- Article 10 (6) of Regulation
Guidelines, using a template
available from BCCS.
To be developed (End of 2023)
Yes/ National Registry System for Climate
ChangeNot found
Yes/ Carbon Trading
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Developments in the company level GHG emission
reporting framework in AMS
Singapore
Coverage of theAll facilities
company or sector - Manufacturing and manufacturing-related services- Supply of electricity, gas, steam, compressed airand chilled water for air-conditioning- Water supply, and sewage and waste management
Scope 1
Yes
Emission Factor
IPCC default EF and country specific EF
Scope 2Emission Factor
Methodology forcalculation

NoNo
The 2006 IPCC Guidelines

Vietnam
Large energy consumers

Yes
MONRE Decision 2626/QDBTNMT including Country
specific EF for some categories
Yes (grid electricity)
Yes (annual grid EF for CDM)
Provisions to be given inCirculars of line ministries(basically 2006 IPCC GL)
Simple format in the Decree

Template forYes
reporting
IT platform forYes/ Emissions Data Monitoring and Analysis System To be developed
submitting data
https://www.edma.gov.sg/SignIn.aspx
Linkage of GHG
Yes/ Carbon tax
Yes
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emission reduction

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Developments in the Disclosure of SustainabilityRelated Information in AMS
Indonesia

Malaysia

Philippines

Singapore

Thailand

VietnamCoveredListedcompaniesor Companies
sectors
Scope 1 and 2No
Scope 3No

ListedCompanies

ListedCompanies

ListedCompanies

ListedCompanies

Yes
No

Publicly
ListedCompanies
Yes
NoYes
Yes

Yes
Yes

NoNo

Methodology
calculation

NoNo

GHG Protocol Noorotherinternational
Methodology
Yes
Yes
SGX
ESGenome

Nofor NoIT platform for No
submitting data

Yes
No
Sustainability
ReportingPlatformNo

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Case of the Philippines through PaSTI

DENR

DOE

DA

CCC
DOTr

DSA

Other
Ministries• The reporting rate for Scope 1
is 25% in 2019 and 42% in2020, and for Scope 2 is 25%
in 2019 and 44% in 2020,
showing a gradualimprovement but remainingat a low level.
• Under the coordination of theClimate Change Commission,
the relevant ministries areworking on technical aspects.
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Japanese efforts to consider global standard
National GHG
emission reporting
framework

GHG Protocol
Scope１・２

Similarities
Differences 3

Differences２

Differences１

Emissionsthatarecovered by the National
GHG emission reporting
framework but not by
Scope 1 and 2 of the GHG
ProtocolEmissions that are covered by boththe National GHG emission reporting
framework and Scope 1 and 2 of theGHG Protocol but are calculateddifferently in the two methodology.

Emissions not covered by
the National GHG emission
reporting framework butcovered by Scope 1 and 2of the GHG Protocol.

Cited from the presentation of Ministry of the Environment, Japan and translated by speaker. 7

Challenges and Conclusion[Challenges]
1. Harmonization among GHG emission reporting
framework and information disclosure.
2. Addressing technical aspects, such as identifying
methodologies for calculating.

[Conclusion]
1. It may be useful that the harmonization of the two
streams of greenhouse gas reporting by companies willachieve their respective objectives.
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Thank you for your attention.

PaSTI Secretariat / pasti-sec@oecc.or.jp
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