A plant according to an embodiment includes a gas turbine; a heat recovery unit that includes a primary heat recovery steam generator in which a primary heat exchanging unit generates primary steam by exchanging heat that is the thermal energy of the flue gas from the gas turbine, and a secondary heat recovery steam generator that is installed independently from the primary heat exchanging unit, and in which a secondary heat exchanging unit generates secondary steam by exchanging heat that is the thermal energy of the flue gas partly having exchanged heat in the primary heat exchanging unit included in the primary heat recovery steam generator; a primary steam turbine; a CO2 recovery unit; and a first reboiler heat supply line.