Environmental Protection Report Preparation

The periodic environmental protection report is one of the key documents that help businesses properly fulfil their environmental obligations under the law. So what should this report contain, what are the deadlines, and what should businesses watch out for to avoid mistakes? Let Hop Nhat Environment walk you through the current regulations and the key information to keep in mind.

1. Definition and legal basis of the environmental protection report

The environmental protection report is a periodic annual report that businesses must prepare to report to the management authority on all environmental protection work at their facility.

*Abbreviation used in this article: environmental protection is abbreviated as EP.

1.1. Legal basis for the environmental protection report

• Law on Environmental Protection 2020;
• Decree 08/2022/ND-CP;
• Decree 05/2025/ND-CP (amending and supplementing a number of articles of Decree 08/2022/ND-CP);
• Circular 02/2022/TT-BTNMT;
• Circular 07/2025/TT-BTNMT (amending and supplementing a number of articles of Circular 02/2022/TT-BTNMT).
• Circular 09/2026/TT-BNNMT;
• Consolidated Document 55/VBHN-BNNMT.

1.2. Who must submit an environmental protection report

Under Clause 1, Article 66 of Consolidated Document 55/VBHN-BNNMT dated 01/06/2026, the following must submit an EP report:

• Projects and facilities required to have an environmental permit;
• Projects and facilities required to complete environmental registration;
• Investors building and operating infrastructure for concentrated production, business and service zones;
• Investors building and operating industrial cluster infrastructure.

2. Which reports does the environmental protection report integrate?

The environmental protection report integrates several types of reporting, including:

• Operating results of environmental protection works and measures;
• Results of remedying any requirements arising from the conclusions of environmental protection inspection or examination authorities;
• Results of periodic environmental monitoring and supervision, or automatic continuous monitoring, as required;
• Waste management status;
• Other environmental protection measures and the fulfilment of environmental financial responsibilities.

3. Content of the EP report

The key content required for each EP report is set out in detail in Appendix VI of Circular 02/2022/TT-BTNMT:

3.1. Reports for entities required to have an environmental permit

• General information about the project;
• Operating results of EP works and measures: wastewater and exhaust gas (main treatment works, periodic monitoring results, automatic continuous monitoring, etc.), management of ordinary solid waste, hazardous waste and medical waste, environmental incident prevention and response, and management of persistent pollutants;
• Collection, transport and treatment of domestic solid waste, concentrated industrial solid waste and hazardous waste;
• Scrap import status;
• Implementation of environmental rehabilitation and restoration for mineral extraction activities as required.

3.2. Reports for entities required to complete environmental registration

• General information about the project;
• Summary of environmental protection results, including: wastewater and exhaust gas treatment; concentrated solid waste management; hazardous waste management; medical waste management; environmental incident prevention and response; EP commitments, etc.

3.3. Concentrated production, business and service zones or industrial clusters

• General information about the project;
• Operating status of the concentrated production, business and service zone or industrial cluster;
• Wastewater treatment status: connection to the central wastewater treatment system, system operation, periodic monitoring results and automatic continuous monitoring;
• Environmental incident prevention, response and remediation activities;
• Other EP commitments and measures.

4. Reporting frequency and report forms

Under point a, clause 2, Article 119 of the Law on Environmental Protection 2020, the EP report must be submitted once a year.

EP report forms

Under Appendix VI of Circular 02/2022/TT-BTNMT, as amended by Circular 07/2025/TT-BTNMT and Circular 09/2026/TT-BNNMT, the environmental protection report forms are as follows:

• Form No. 05.A, Appendix VI: For facilities required to have an environmental permit.
• Form No. 05.B, Appendix VI: For facilities required to complete environmental registration.
• Form No. 06, Appendix VI: For infrastructure investors of industrial zones/clusters.

5. Deadlines for submitting the environmental protection report

Under Clause 2, Article 66 of Consolidated Document 55/VBHN-BNNMT, the deadlines for submitting the environmental protection report are as follows:

• Before 15 January of the following year: For owners of investment projects and production, business and service facilities.
• Before 20 January of the following year: For owners of projects building and operating infrastructure for concentrated production, business and service zones and industrial clusters.

6. Where to submit the EP report

Under Clause 5, Article 66 of Circular 02/2022/TT-BTNMT, as amended by Article 23 of Circular 09/2026/TT-BNNMT, effective from 29/01/2026, the environmental protection report must be sent to:

• The authority that issued the environmental permit or received the environmental registration;
• The Department of Agriculture and Environment of the locality where the investment project or facility operates;
• The investor building and operating the technical infrastructure of the concentrated production, business and service zone or industrial cluster.

Below is a detailed table of the authorities receiving the environmental protection report:

7. How to submit the environmental protection report

Article 66 of Circular 02/2022/TT-BTNMT (as amended by points a and b, clause 19, Article 1 of Circular 07/2025/TT-BTNMT) sets out the form, method and timing for submitting the environmental protection report for production, business and service activities as follows:

The report is sent to the receiving authority by one of the following methods:

• Via the national document exchange platform;
• Via the reporting information systems of the locality and the Ministry of Agriculture and Environment;
•  In person;
• By postal service;
• By fax;
• By email;
• Other methods as prescribed by law.

The report takes one of the following forms:

• Paper report: Signed by an authorized person and stamped with the organization's seal. The data summary forms attached to the report must bear a cross-page seal. Reports in this form are sent by one of the following methods: in person, by postal service, or by fax.
• Electronic report in the format prescribed by the competent state authority, or digitized from a paper document: Bearing the digital signature of an authorized person and the organization's electronic seal. Reports in this form are sent by one of the following methods: via the environmental information systems at all levels or other local information systems, or by email.

Preparing a complete, accurate and timely environmental protection report helps businesses meet their legal obligations while improving the management of environmental issues at their facilities. With an experienced team of specialists, Hop Nhat Environment is ready to advise and support businesses in reviewing their documents and preparing reports in line with current regulations, so they can operate with peace of mind and grow sustainably.

If your business needs advice on preparing the environmental protection report or other environmental compliance documents under the new law, contact Hop Nhat Environment for consulting support.