Annual Operating Report (COA, Mexico)

The Annual Operating Report (COA), in Spanish Cédula de Operación Anual, is the mandatory yearly reporting instrument through which certain facilities in Mexico report their previous year's emissions, discharges and waste to the environmental authority. It is one of the pillars of the country's environmental compliance and the main data source for the Pollutant Release and Transfer Register (RETC).

The COA is closely tied to the Single Environmental Licence (LAU): federally regulated facilities holding that licence must file their report each year. Other parties are also required to file, such as generators of hazardous waste or those discharging wastewater into national water bodies. The LGEEPA regulation on the Pollutant Release and Transfer Register sets the filing window with SEMARNAT between 1 March and 30 June each year, covering the previous calendar year.

What information it captures

The COA brings together environmental data from different media in a single format. It typically includes:

• Air emissions from the facility's stationary sources.
• Wastewater discharges.
• Generation and handling of hazardous waste.
• Pollutant transfers, for example to the sewer or through waste.

For air emissions, the reported data must be consistent with compliance with the applicable Mexican Official Standards, such as those regulating the maximum permissible emission levels of combustion equipment.

The link with the RETC and the RENE

The information in the COA feeds the Pollutant Release and Transfer Register (RETC), a public inventory that gathers data on the release and transfer of pollutants across the country. The same report is also the route through which obligated facilities file their greenhouse gas emissions to the National Emissions Registry (RENE), as set out in the regulation of the General Climate Change Law on that registry. Thanks to this flow, the report is more than an individual company procedure: it is a piece of the national environmental information system, framed by the General Law of Ecological Balance and Environmental Protection (LGEEPA).

How it fits into the compliance cycle

A project's environmental assessment usually begins with the Environmental Impact Statement (MIA) before it is authorised. Once in operation, the facility obtains its licences and, year after year, accounts for its performance through the COA. Reporting with quality requires emission, water and waste flows to be properly measured, which makes the report a useful foundation for managing the organisation's environmental footprint.

How Manglai can help

Manglai helps companies in Mexico measure and understand their environmental impact, integrating emissions data into a sustainability and decarbonisation strategy. With Manglai's carbon footprint software you can calculate your emissions and build a rigorous reduction plan.