Decree 1338/2026 and Resolution 1/2026 of the Sustainability Coordination Office of the Ministry of Energy and Environment, published in the Official Gazette of the Province of Mendoza on August 10, 2026 and August 18, 2026 (respectively), implement the Comprehensive Provincial Greenhouse Gas (GHG) Emissions Program. This program had been created through Decree 758/2025 to establish guidelines for detecting, controlling, and reducing emissions within the province.
 

1. Decree 1338/2026

Decree 1338/2026 repeals Annex I of Decree 758/2025 and designates the Sustainability Coordination Office as the enforcement authority, with powers to set the reporting method, deadlines, quantification methodologies, and reporting standards. It also redefines the obligated parties: the regime now includes individuals and legal entities, public or private, registered as stationary sources or that the enforcement authority decides to include based on their contribution to GHG emissions, regardless of their size or scale.

The Decree defines stationary sources as “those organizations and/or activities with operations and/or processes that release gases into the atmosphere through ducts or stacks, and/or that are registered with the Provincial Registry of Stationary Sources created through Decree 2332/2012.”

Finally, the Decree instructs the Undersecretariat of Energy and Mining to formally require those carrying out hydrocarbon or mining prospecting, exploration, exploitation and/or production, closure, and post-closure activities to file the GHG emissions report.
 

2. Resolution 1/2026

On that basis, the Resolution sets the specific formats and deadlines for complying with the regime:

1. Obligated parties must file the GHG emissions report for the immediately preceding calendar year on an annual basis, using the formats in Annex I (Report Template) and Annex II (Calculation Methodology).
2. Reports must be filed before the last business day of November each year.
3. As a one-time exception, the reports for the 2024 and 2025 periods must be filed jointly, by the last business day of November 2026.
    

Reports must be signed by professionals or technicians with training and expertise in the field, such as engineers, environmental science graduates, health and safety technicians, and related disciplines. The authority may require specific licences or additional training to validate such expertise.

Annex I includes the reporting form, which must include the organization’s details and—for each emission source—the facility and its geographic coordinates, the scope, the process or equipment, the quantification method, the GHG emitted, and the value.

Annex II is an inventory document based on the GHG Protocol – Corporate Accounting and Reporting Standard, which supplements the form. It must report the organizational and operational boundaries of the inventory and justify any excluded facilities and sources. It must also detail direct emissions (Scope 1) and indirect emissions from purchased electricity, steam, or heat (Scope 2), together with the emission factors and activity data used and their sources. Finally, it must describe the mitigation strategies implemented or planned and the evolution of emissions between periods. The Resolution does not set emission factors: each obligated party must select them and report their source.

The base year will be 2023 for those that have already reported that period and, for all others, the first year reported.

Under Decree 758/2025, filings have the status of sworn statements and may be audited by the enforcement authority.