1 Scope
This standard specifies the terms and definitions, basic principles, workflow, determination of accounting boundary, accounting steps and methods, quality assurance, reporting requirements, etc.
This standard is applicable to guide the compilation of accounting methods and reporting requirements for greenhouse gas emissions in industries, and may also provide method reference for industrial enterprises to carry out accounting and reporting activities for greenhouse gas emissions.
2 Normative reference
The following referenced document are indispensable for the application of this document. For dated reference, only the edition cited applies. For undated reference, the latest edition of the referenced document (including any amendments) applies.
GB 17167 General principle for equipping and managing of the measuring instrument of energy in organization of energy using
3 Terms and definitions
For the purposes of this standard, the following terms and definitions apply.
3.1
greenhouse gas
gases available in the atmosphere and produced by human activities, which can trap and emit radiation produced by the Earth's surface, atmosphere and clouds and having wavelengths in the infrared spectrum
Note: Unless otherwise specified, the greenhouse gases in this standard are including carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), sulfur hexafluoride (SF6) and nitrogen trifluoride (NF3)
3.2
reporting entity
corporate enterprises with greenhouse gas emission behavior or independent accounting institution that is identical to legal person
3.3
facility
moving or fixed device, a group of devices or a series of production processes belonging to a certain geographical boundary, organizational unit or production process
3.4
accounting boundary
scope of greenhouse gas emissions which related to the production and operation activities of the reporting entity (3.2)
3.5
greenhouse gas source
physical unit or process that emits greenhouse gases into the atmosphere
3.6
greenhouse gas emission
total amount of greenhouse gases which released into the atmosphere in a specific period of time (calculated in mass units)
3.7
fuel combustion emission
greenhouse gas emissions from the process of fuel oxidation and combustion
3.8
process emission
greenhouse gas emissions which caused by physical or chemical changes other than fuel combustion during production and waste treatment and disposal
3.9
emission from purchased electricity and heat
carbon dioxide emissions from the production of electricity and heat corresponding to the purchase of electricity and heat consumed by enterprises
Note: Heat including steam, hot water, etc
3.10
emission from exported electricity and heat
carbon dioxide emissions from the production of electricity and heat corresponding to the output of electricity and heat
3.11
greenhouse gas inventory
inventory of greenhouse gas sources and greenhouse gas emissions which is owned or controlled by industrial enterprises
3.12
activity data
characteristic value of production or consumption activity that leads to greenhouse gas emission
Note: For example, the consumption of various fossil fuels, the consumption of raw materials, the purchased electricity, the purchased heat, etc
3.13
emission factor
coefficient of greenhouse gas emissions from the amount of production or consumption activities of the representation unit
3.14
carbon oxidation rate
percentage of carbon in fuel that is completely oxidized during combustion
3.15
global warming potential
GWP
coefficient that relates the radiation forcing effect of a certain greenhouse gas per unit mass in a given time period to the radiation intensity effect of the same amount of carbon dioxide
3.16
carbon dioxide equivalent
CO2e
the amount of carbon dioxide whose radiation intensity is equivalent to the mass of a certain greenhouse gas
Note: Carbon dioxide whose equivalent is equal to the mass of a given greenhouse gas multiplied by its global warming potential
Foreword i
Introduction ii
1 Scope
2 Normative reference
3 Terms and definitions
4 Basic principles
4.1 Correlation
4.2 Entirety
4.3 Consistency
4.4 Accuracy
4.5 Transparency
5 Workflow of greenhouse gas emission accounting and reporting
6 Accounting boundary of greenhouse gas emission
7 Steps and methods of greenhouse gas emission accounting
7.1 Identify greenhouse gas sources and greenhouse gas types
7.2 Selection of accounting methods
7.3 Selection and collection of greenhouse gas activity data
7.4 Selection or measurement of greenhouse gas emission factors
7.5 Calculation and summary of greenhouse gas emissions
8 Quality assurance of accounting work
9 Greenhouse gas emission report
9.1 General
9.2 Basic information of reporting entity
9.3 Greenhouse gas emissions
9.4 Activity data and sources
9.5 Emission factor data and sources
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