油品销售企业温室气体排放的盘查与核算

Inventory and Accounting of Greenhouse Gas Emissions of Oil Sales Enterprises

简要介绍了温室气体排放的盘查与核算的意义、流程和方法,以华北地区某油品销售企业为例,比较详细地叙述了该油品销售企业温室气体排放的盘查准备、温室气体排放源的识别、温室气体固定与移动燃烧源和逸散排放源的量化以及汇总与分析,对该企业2018年温室气体排放量数据进行了等级评定,完成了企业层面的碳盘查与核算工作,实现了企业温室气体的可检测、可报告、可核查的目标,为后续碳排放权续约和交易等碳资产管理奠定了基础。

The accounting process and method of greenhouse gases are briefly introduced.Taking an oil sales enterprise in North China as an example,the inventory preparation,the identification of greenhouse gas emission sources,and the quantification,summary and analysis of greenhouse gases emissions of the enterprise are described in detail,the total amount of greenhouse gases emissions of the enterprise in 2018 is calculated and the data grade is evaluated.The carbon inventory and accounting work at the enterprise level was completed,achieving the goals of detectability,reportability and verifiability of greenhouse gas,which laid the foundation for the subsequent carbon asset management such as carbon emission right renewal and trading.