GHG reporting is now part of MSPO. Here is what it means for your fertiliser programme.
The 2022 revision of Malaysia's MSPO standards (MS 2530:2022) added greenhouse gas (GHG) requirements to every auditable part of the standard. For certified estates, this adds a new layer of documentation to what was already a demanding certification process, and smallholders are being introduced to the same ideas step by step. Understanding what the requirement actually covers, and how fertiliser decisions connect to your emissions, is the starting point for managing it efficiently.
Where the emissions come from
In palm oil production, the emission sources most often discussed are past land use change, oxidation of drained peat where palms are grown on peat, methane from palm oil mill effluent (POME) at the mill, and nitrogen fertiliser. Of these, fertiliser management is the one that estate managers can influence year on year through product choice, application method and timing.
Nitrogen fertilisers, synthetic or organic, lead to emissions of nitrous oxide (N2O) from the soil. N2O is a potent greenhouse gas: over 100 years, one kilogram of N2O has about 273 times the warming effect of one kilogram of CO2 in the latest IPCC assessment (Forster et al., 2021). The previous IPCC assessment gave 265 (Myhre et al., 2013), so the factor you see depends on which assessment a calculator follows. Only a small share of applied nitrogen is lost as N2O, and that share varies with soil type, moisture, temperature and application rate, but because the gas is so potent, fertiliser nitrogen can still be a significant on-farm source. The IPCC methods also count the CO2 released when urea and agricultural lime or dolomite are applied (De Klein et al., 2006).
What MSPO requires
For certified oil palm plantations of 40.46 hectares and above (MS 2530-3-1 and MS 2530-3-2), and for certified mills and processing facilities, the MSPO scheme owner requires an annual GHG emissions report produced with the MSPO GHG Calculator (MSPO, 2025a). Only the scheme owner's calculator may be used for MSPO compliance. The reporting year ends on 31 December and the report is due by 31 March of the following year. Official submissions began on 1 January 2026, covering 2025 data (MSPO, 2025b). The assessment is currently limited to Scope 1 emissions (direct emissions from sources the organisation owns or controls, such as fuel burned in generators, boilers, vehicles and machinery) and Scope 2 emissions (purchased electricity, heating or cooling). Scope 3 emissions are excluded for now.
The annual report through the MSPO GHG Calculator applies only to those plantations, mills and processing facilities (MSPO, 2025b), not to smallholders certified under MS 2530-2. For organised smallholders, the MSPO guidance describes the GHG indicator as a first step in familiarising the industry with greenhouse gases (MPOCC, 2023). Reporting goes only to the scheme owner. It is not a cap or a trading mechanism, and it does not put a carbon value on your crop. MSPO describes its approach as phased and stepwise, so expect the requirements to develop as the industry builds capacity.
The published procedure does not list fertiliser among its Scope 1 examples, so ask your certification body which inputs the current calculator asks for. Fertiliser records are still worth keeping in a form that can feed an emissions calculation: product name, nutrient content, rate applied per hectare, date and method. Most estates already keep these for agronomy and audits.
Where your fertiliser programme fits
Where fertiliser is counted, emissions are normally estimated from the amount of nitrogen applied multiplied by an emission factor, and the IPCC methods count nitrogen from organic fertilisers and compost as well as from synthetic fertilisers (De Klein et al., 2006). The practical lever is therefore the one good agronomy already uses: apply the nitrogen the crop needs, based on leaf and soil analysis, at the right time and place, and avoid losses to runoff and leaching. Record the nitrogen content of every product, including organic fertilisers such as CSB Organico, which is manufactured by Chemiseed.
SoilBoost EA, a humic soil conditioner manufactured exclusively for Chemiseed Sdn. Bhd. and Kudzu Seeds Trading, can be used alongside the fertiliser programme to help the soil hold nutrients and water in the root zone. Any change to nitrogen rates should come from leaf and soil analysis rather than be assumed.
Legume cover crops such as Mucuna bracteata fix atmospheric nitrogen and return it to the soil as their leaves and stems decompose. The IPCC methods do not count biological nitrogen fixation itself as a direct source of N2O (De Klein et al., 2006), but the MSPO procedure does not say how cover crops are treated, so check with your certification body before assuming they change your figures.
The national commitment and what it means for smallholders
The MSPO guidance describes the GHG criterion as a stepwise approach that supports Malaysia's national commitment (MPOCC, 2023). The current scope is limited, but MSPO has said the calculator will be developed further as certified entities become ready (MSPO, 2025b). Smallholders and estates that build simple record-keeping habits now will find the later steps easier.
Building the records now
A simple record sheet is a good start. The procedure asks certified organisations to keep internal records of all relevant GHG-contributing activities, such as petrol and diesel use and electricity bills, for MSPO auditors to verify (MSPO, 2025a). Alongside these, record fertiliser product, nitrogen content, rate, date, method and block reference, and keep purchase invoices. If you already record fertiliser use for MSPO audits, add a column for N content.
References
- Malaysian Sustainable Palm Oil (MSPO) (2025a). MSPO GHG Calculator Procedure. https://mspo.org.my/wp-content/uploads/2025/08/MSPO-GHG-Calculator-Procedure.pdf
- Malaysian Sustainable Palm Oil (MSPO) (2025b). Circular on the Publication of the MSPO GHG Procedure and Introductory MSPO GHG Calculator, ref. MPOCC/8/13/(6), 29 August 2025. https://mspo.org.my/wp-content/uploads/2025/08/NEWCircular-on-the-Publication-of-the-MSPO-GHG-Procedure-and-Introductory-MSPO-GHG-Calculator-1-2.pdf
- MPOCC (2023). Guidance Document for MS 2530-2-2:2022: General Principles for Organised Smallholders (less than 40.46 hectares), version 1.0. https://mspo.org.my/wp-content/uploads/2025/08/Guidance-document-for-MSPO-Part-2-2.pdf
- De Klein, C., Novoa, R.S.A., Ogle, S., Smith, K.A., Rochette, P., Wirth, T.C., McConkey, B.G., Mosier, A. & Rypdal, K. (2006). Chapter 11: N2O emissions from managed soils, and CO2 emissions from lime and urea application. In: 2006 IPCC Guidelines for National Greenhouse Gas Inventories, Volume 4. IGES, Hayama, Japan. https://www.ipcc-nggip.iges.or.jp/public/2006gl/pdf/4_Volume4/V4_11_Ch11_N2O&CO2.pdf
- Myhre, G., Shindell, D., Bréon, F.-M., et al. (2013). Anthropogenic and natural radiative forcing. In: Climate Change 2013: The Physical Science Basis. Contribution of Working Group I to the Fifth Assessment Report of the IPCC. Cambridge University Press, pp. 659-740. https://doi.org/10.1017/CBO9781107415324.018
- Forster, P., Storelvmo, T., Armour, K., et al. (2021). The Earth's energy budget, climate feedbacks and climate sensitivity. In: Climate Change 2021: The Physical Science Basis. Contribution of Working Group I to the Sixth Assessment Report of the IPCC. Cambridge University Press, pp. 923-1054. https://doi.org/10.1017/9781009157896.009
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