公共机构能源消费中的二氧化碳排放与核算要点

Methodological Study on the Emission Characteristics and Key Accounting Issues for Carbon Dioxide Emissions of Public Institutions

公共机构是全社会贯彻落实碳达峰、碳中和重大战略决策的重要领域。完善科学统一、合理适用的公共机构碳排放核算标准,准确测算公共机构二氧化碳排放(以下简称碳排放)基数,是推进公共机构为碳达峰、碳中和工作作出贡献的关键一步。本文基于公共机构能源消费统计现状和绿色低碳工作的要求,结合公共机构开展碳排放核算的核算原则、主体、边界与范围、碳排放因子取值及后续管理等,开展公共机构碳排放核算方法学研究,对制定和实施全国统一的公共机构碳排放核算指南所涉及的要点问题进行探讨。

Public institutions play vital roles in the whole society to implement the major strategic decisions andarrangements of carbon peak and neutrality goals.Clarifying a scientific,unified,reasonable and applicable carboncmission accounting standard for public institutions,so as to accurately calculate the benchmark of carbon dioxideemissions of public institutions,hereinafter referred to as carbon emission,is the first step to promote the contributionof public institutions to carbon peak and carbon neutrality.Based on the current status of public institutions'energyconsumption statistics and requirements of the national green and low-carbon development,this paper conductsmethodological study on the carbon emission accounting subjects,principles,borders,as well as emission factor valuesand subsequent management of public institutions.Additionaly,several key issues for carbon emissions accountinginvolved in formulating and implementing a nationally unified carbon emissions accounting guidance for publicinstitutions are discusscd.