Carbon emission reduction accounting method for a CCUS-EOR project

It is difficult to quantify and certify the greenhouse gas(GHG)emission reduction in the entire process of a project of carbon capture,utilization and storage(CCUS)-enhanced oil recovery(EOR).Under the methodological framework for GHG voluntary emission reduction project,the carbon emission reduction accounting method for CCUS-EOR project was established after examining the accounting boundaries in process links,the baseline emission and project emission accounting methods,and the emission and leakage quantification and prediction models,in order to provide a certification basis for the quantification of GHG emission reduction in the CCUS-EOR project.Based on the data of energy consumption,emission and leakage monitoring of the CCUS-EOR industrial demonstration project in Jilin Oilfield,the net emission reduction efficiency is determined to be about 91.1%at the current storage efficiency of 80%.The accounting and prediction of carbon emission reduction for CCUS-EOR projects with different concentrations and scales indicate that within the project accounting boundary,the certified net emission reduction efficiency of the low-concentration gas source CCUS-EOR projects represented by coal-fired power plants is about 37.1%,and the certified net emission reduction efficiency of the high-concentration gas source CCUS-EOR projects represented by natural gas hydrogen production is about 88.9%.The proposed method is applicable to the carbon emission reduction accounting for CCUS-EOR projects under multiple baseline scenarios during the certification period,which can provide decision-making basis for the planning and deployment of CCUS-EOR projects.

Near-Real-Time Carbon Emission Accounting Technology Toward Carbon Neutrality

Climate change is the greatest environmental threat to humans and the planet in the 21st century.Global anthropogenic greenhouse gas emissions are one of the main causes of the increasing number of extreme climate events.Cumulative carbon dioxide(CO_(2))emissions showed a linear relationship with cumulative temperature rise since the pre-industrial stage,and this accounts for approximately 80%of the total anthropogenic greenhouse gases.Therefore,accurate and reliable carbon emission data are the foundation and scientific basis for most emission reduction policymaking and target setting.Currently,China has made clear the ambitious goal of achieving the peak of carbon emissions by 2030 and achieving carbon neutrality by 2060.The development of a finer-grained spatiotemporal carbon emission database is urgently needed to achieve more accurate carbon emission monitoring for continuous implementation and the iterative improvement of emission reduction policies.Near-real-time carbon emission monitoring is not only a major national demand but also a scientific question at the frontier of this discipline.This article reviews existing annual-based carbon accounting methods,with a focus on the newly developed real-time carbon emission technology and its current application trends.We also present a framework for the latest near-real-time carbon emission accounting technology that can be widely used.The development of relevant data and methods will provide strong database support to the policymaking for China’s“carbon neutrality”strategy.Finally,this article provides an outlook on the future of real-time carbon emission monitoring technology.

Research on Environmental Accounting Information Disclosure of Listed Company under Low Carbon Economy

Since entering into the new century,domestic society develops rapidly,a variety of advanced ideas are constantly introduced into our country,the awakening of people’s ideology also makes the society develop greatly.Low carbon economy is a new economic concept,which is the need of achieving sustainable development of society,and the requirements of the times.With the development of economy,more and more domestic listed companies appear.In listed companies,there are still many problems and shortcomings in the disclosure of environmental accounting information,which need improving constantly.This paper mainly studies the problems of environmental accounting information disclosure of listed companies in low carbon economy,and puts forward some specific suggestions and measures,to promote the development of listed companies.

The Dilemmas Faced by Accounting and Countermeasures on the Perspective of Low-carbon Economy

The production and business activity of enterprises is the key factor which causes environmental pollution. It will be conducive to sustainable development of human beings if the environmental issues can be integrated into accounting calculation by using accounting methods. It is extremely necessary to develop carbon accounting in our country. However, the enterprises in our country are also facing a lot of dilemmas under the state of low-carbon economy. Therefore, perfect carbon accounting standards and accounting systems should be established, social and government supervision of carbon accounting strengthened, national public awareness of low-carbon environment consolidated and the professional level of the accounting personnel improved.

Uncovering the coupling effect with energy-related carbon emissions and human development variety in Chinese provinces

Lessening energy-related carbon emissions has become a crucial measure to achieve Chinese carbon neutrality.This study is the first to construct a Difference in Carbon pressures-adjusted Human Development Index(DCHDI)model for the purpose of exploring the coupling effect between carbon emissions and human development variety from 2000 to 2019 in Chinese provinces.We demonstrate the following.(1)The total energy-related carbon footprint of 30 provinces in China reached 10.2 billion tons in 2019,with an average annual growth rate of 6.93% over the past two decades;and the provinces with the highest carbon emissions per capita are InnerMongolia,Ningxia,and Shanxi.(2)At the provincial level,we observed that the Human Development Index(HDI),which includes life expectancy,education,and income,has been rising,while Beijing,Shanghai,and Tianjin entered the super-high HDI level before 2008.(3)The entire coupling effect of 30 Chinese provinces has been broadly fortified in the last 20 years,but the growth rate of DCHDI values in 2011-2019 has slowed down compared with that in 2000-2010;the clustering phenomenon demonstrated that this discovery is associated with historical peaks in total carbon emissions.(4)The co-ordination degree of carbon emissions per capita and HDI was verified,and 96% of the data points were found in the range of super high coupling coordination degree.Overall,this study provides the government with worthwhile guidance for decision-making and carbon reduction strategies for other countries struggling to advance human sustainable development.

Valuation of forest carbon sinks in China within the framework of the system of national accounts

To better promote forest resource management and strengthen the development of forest carbon sink marketization, this paper studied the accounting of forest carbon sinks from 2003 to 2008 based on a system of national accounts （SNA） and data from the latest forest resources inventory in China. The study calculated the value of forest carbon stocks at a total of RMB 817.13 × 10^9 yuan in 2003 and RMB 839.93×10^9 yuan in 2008, with an average annual increase of 0.55 % from an increase in physical carbon sinks. The total value of forest carbon sinks in 2003 and 2008 was RMB 26.73×10^9 yuan and RMB 29.77×10^9 yuan, respectively, with an average annual growth of 2.18 %. From 2003 to 2008, both stock and flow value of forest carbon sinks increased, but the total net flow value of carbon sinks decreased. The growth rate for the environmentally adjusted Gross Domestic Product （eaGDP） for China＇s forest carbon sinks was 17.23 %, outstripping the average growth rate of 9.5 % for the GDP during the same period. The study alsoindicates that China＇s forest carbon sinks affects the GDP in the range of 0.25-0.26 %, and its economic potential is not relatively huge.

Analysis of Chinese Accounting Standards for the Oil and Gas Industry and Related Enterprises

Accounting standards are the tools for distribution of the revenues. Their development trend is influenced by their stakeholders. The evolution of American oil and gas accounting standards has been shaped by the profit-maximizing process of American oil and gas company shareholders, which for outside lobbying relied on their huge capital and organization. The development and perfection of Chinese new oil and gas accounting standards should consider not only the criterion of standards but also the real political fact in China oil and gas industry. The research on oil and gas accounting standards is an academic study as well as a political analysis.

Effect of Photovoltaic Power Generation on Carbon Dioxide Emission Reduction under Double Carbon Background

Increasing the efficiency and proportion of photovoltaic power generation installations is one of the best ways to reduce both CO_(2) emissions and reliance on fossil-fuel-based power supplies.Solar energy is a clean and renewable power source with excellent potential for further development and utilization.In 2021,the global solar installed capacity was about 749.7 GW.Establishing correlations between solar power generation,standard coal equivalent,carbon sinks,and green sinks is crucial.However,there have been few reports about correlations between the efficiency of tracking solar photovoltaic panels and the above parameters.This paper calculates the increased power generation achievable through the use of tracking photovoltaic panels compared with traditional fixed panels and establishes relationships between power generation,standard coal equivalent,and carbon sinks,providing a basis for attempts to reduce reliance on carbon-based fuels.The calculations show that power generation efficiency can be improved by about 26.12%by enabling solar panels to track the sun's rays during the day and from season to season.Through the use of this improved technology,global CO_(2) emissions can be reduced by 183.63 Mt,and the standard coal equivalent can be reduced by 73.67 Mt yearly.Carbon capture is worth approximately EUR 15.48 billion,and carbon accounting analysis plays a vital role in carbon trading.

“双碳”目标下火电厂CO_(2)计量技术研究现状与展望

中国电力行业CO_(2)排放量是CO_(2)排放的主要来源,其中火电厂CO_(2)排放量在电力行业中占比最大。在“双碳”目标下,CO_(2)计量技术可以实现对火电厂中CO_(2)排放量的直观判断,为火电厂CO_(2)减排提供重要支撑,促进火电厂参与碳交易,带动区域经济发展。结合国内外政策,讨论了目前通用CO_(2)计量方法的实施进展,总结归纳了以碳核算为主、碳监测为辅的火电厂CO_(2)计量方法存在的问题,并对火电厂CO_(2)计量技术应用的重难点进行了分析。最后,对火电厂CO_(2)计量技术的发展及应用进行了展望。

交通碳排放研究综述::核算方法、影响因素及作用机理

交通运输业是碳减排的重要行业,关于交通碳排放核算方法、影响因素及作用机理的研究一直是交通碳排放研究领域的一个热点。本文从交通碳排放量核算方法、交通碳排放影响因素辨识、交通碳排放作用机理分析三个方面来进行综述。在交通碳排放量核算方法部分按照直接获取、“自上而下”法、“自下而上”法、机动车排放模型四种方法进行分类。在交通碳排放影响因素辨识部分从IPAT模型、Kaya恒等式、直接选取三点进行综述,并对近年学者们选取的影响因素进行了总结。在交通碳排放作用机理分析部分综述了脱钩模型、因素分解法、计量经济学方法、系统动力学方法,进而对用不同方法分析的交通碳排放作用机理进行了总结,其中Tapio脱钩模型和对数平均迪氏指数分解法是应用较为广泛的方法。最后,探讨了交通碳排放核算方法、影响因素及作用机理研究中的关键问题,指出本领域的研究难点主要集中于交通碳排放核算方法的优化及统一、影响因素选取体系的形成上。

碳中和背景下蓝碳保护与发展趋势及中国因应

蓝碳具有比传统绿色碳汇更强大的碳捕获和存储能力,保护与发展蓝碳是实现碳中和的重要路径。中国蓝碳资源禀赋优越,蓝碳挖掘潜力巨大、开发利用前景广阔。当前,蓝碳保护与发展在国际层面面临着蓝碳生态系统退化严重、全球碳交易体系缺失等挑战,在中国层面也面临着蓝碳生态系统危机重重、蓝碳监测与核算体系不完备、蓝碳交易体系不健全、缺乏成熟的蓝碳法治保障等问题。从国际社会实践看,蓝色碳汇已然由科研概念阶段迈入实用工具阶段,未来蓝碳纳入气候变化法律与框架将是完善全球气候治理体系之必然;从国内实践看,中国对于蓝碳的相关研究已经由跟随转至逐渐引领,国内各项政策试点也在有序推进。面对国内外蓝碳发展局势,中国自价值、技术、制度、立法等多个方面作出因应,着力挖掘蓝碳资源固碳增汇潜力是把握蓝碳发展机遇的必然,对于助力碳中和目标实现价值重大、意义深远。

基于内容分析法的城镇雨水系统碳排放核算研究进展

采用内容分析法,从核算对象、核算范围、核算方法及排放因子等方面,对现有城镇雨水系统碳排放核算研究情况进行了系统回顾。结果表明:现有研究基本明确了雨水系统碳排放核算公式,为开展多尺度雨水系统碳排放核算奠定了方法基础;现有研究核算了部分雨水设施部分阶段的碳排放因子,但存在核算范围不一致、方法不统一、排放因子不透明等问题,不同研究结果之间可比性较差,核算结果具有很大不确定性;雨水设施碳排放因子完整性较差,与形成统一规范的雨水系统碳排放核算体系存在一定的差距。为规范雨水系统碳排放核算体系,未来研究应重点关注截留式排水体制下雨水系统核算边界划分、直接碳排放精准测度和水能利用的碳抵消效应,逐步构建适用于雨水系统碳排放核算的综合因子数据库。

我国垃圾填埋碳排放核算标准的编制建议

填埋作为我国主要的垃圾处理方式之一,是碳排放的重要来源;编制我国垃圾填埋碳排放核算标准,将支持碳排放统计核算体系建设,推进碳达峰、碳中和目标进程。本文梳理了国内外垃圾填埋碳排放核算的相关标准和指南研制进展,分析了我国垃圾填埋碳排放核算标准编制面临的挑战,在深入讨论相关标准的基准方法、编制重点任务的基础上提出了有关发展建议。研究认为,国际上已有的标准和指南以及提供的缺省值不完全适用于我国垃圾填埋碳排放核算的实际情况,目前我国缺少规范统一的垃圾填埋碳排放核算方法,也缺乏可靠的核算清单数据。为此,针对我国填埋垃圾特征和技术现状,提出了我国垃圾填埋碳排放核算方法、核算范围和清单的建议内容;明晰了我国垃圾填埋碳排放核算标准编制的重点任务,提供了适合我国垃圾填埋场景的清单数据获取方式。后续,可充分考虑地区因素,采用我国特征性数据,以获得更贴合实际情况的垃圾填埋碳排放核算结果,据此开展我国垃圾填埋碳排放核算标准的编制工作。

基于“自然-社会”视角的陕西省土地利用变化碳核算与演变格局分析

土地利用变化对碳源-汇有着重要的影响,在全球碳循环中扮演着重要的角色。为揭示土地利用变化对碳平衡的影响,以陕西省为研究区,基于资源清查、土壤调查、能源消费等多源数据,利用簿记模型和GIS软件核算了该省2002-2022年社会间接碳排放和自然直接碳储量,并引入夜间灯光数据反演,揭示了不同地类及地类内部的碳密度差异与时空格局演变。结果表明:1)陕西省土地利用类型空间特征明显,林地和耕地占全省面积71.7%,2022年与2002年相比建设用地、林地、水域面积分别增加2.67×10^(5)、1.05×10^(6)、7.73×10^(3) hm^(2),耕地、草地、未利用地面积分别减少7.76×10^(5)、3.75×10^(5)、1.73×10^(5) hm^(2);2)研究期间陕西省土地利用相关碳吸收与碳排放严重失衡,土地利用相关年均碳汇量为4.98×10^(6) t,与林地面积的扩大及固碳能力的提升有关,年均碳排放量为3.10×10^(7) t,增长了7倍,与高排放能源的消耗有关;3)研究期间陕西省碳汇量在2007年后开始由负增长变为正增长,2017年后增长速度变快,碳排放量则一直处于高速增长,但受生态保护和减排政策等影响2017年后排放趋于稳定;4)研究期间陕西省地均碳密度表现为陕南秦巴山地>关中平原地区>陕北黄土高原,增长较为稳定的碳密度>60 t·hm^(−2)的地块主要集中在安康与商洛、汉中交界一带,碳排放区域主要集中在关中平原一带和陕西西北部,并在栅格单元空间上呈现扩张趋势。研究还发现,固碳主要依靠林地碳汇,当前陕西省碳排放趋于稳定,如何提升林草地的固碳能力将成为“双碳”目标实现的关键问题。

“双碳”目标引领下家庭碳账户体系的构建对策及建议

碳账户体系建设是践行国家“双碳”目标的重要路径。随着个人碳账户的不断完善,开展家庭碳账户的试点探索,有助于个人碳账户应用体系与碳市场的建立与完善。从家庭碳账户体系构建的背景及意义出发,通过文献调研与实证调查等方法,分析个人碳账户存在问题及对家庭碳账户体系构建的启示。研究结果表明,个人碳账户建设存在多平台重复建设及标准不统一问题、公平性与合理性问题、信息准确性与偏差问题、以及减排政策框架的有效融合欠缺问题。在“双碳”目标引领下,应设立家庭碳户主并建立家庭碳共济总账户,整合碳账户平台并完善家庭碳账户数据信息,创新家庭碳普惠模式,以构建并完善家庭碳账户体系,促进全民参与绿色低碳生态文明行动。

软测量技术赋能燃煤电厂碳排放计量的研究进展

火力发电企业作为我国能源结构的重要组成部分,长期以来是我国碳排放的主要来源,在我国和全球加速推动低碳经济发展的宏观环境下,火电企业积极响应国家“能耗双控”向“碳排放双控”转变的战略部署。在此背景下,精确计量燃煤电厂的碳排放量变得至关重要。在燃煤电厂碳计量中,烟气流量影响燃煤发电中在线监测法的精度,而燃煤消耗量、燃煤元素碳含量以及飞灰碳含量共同决定核算法的可靠性。目前,大多数燃煤发电企业只对流量和燃煤消耗量进行实时监测,在现场恶劣的环境中对燃煤元素碳含量以及飞灰碳含量进行短周期、高频次的直接监测需要花费较大的人力以及物力,流量监测设备也易受烟道环境影响。而软测量技术以其高效和低成本的特点,可为传统碳排放计量过程中关键参数的监测提供一种替代方法。鉴于此,首先阐述了软测量模型的建立过程,包含数据预处理、辅助变量选择、软测量模型建立以及模型校正。数据预处理能够确保数据质量,提高建模效率;辅助变量选择是从大量潜在的变量中筛选出对目标变量的辅助变量,进一步提高建模效率;软测量模型建立主要是基于机理建模和数据驱动建模,是实现目标变量预测的核心;模型校正通过实际的离线或在线数据,对模型进行进一步优化,提高模型的预测精度。其次,针对碳计量相关参数,分析了烟气流量、燃煤消耗量、燃煤元素碳含量和飞灰碳含量监测存在的问题,论述了软测量技术在上述碳计量关键参数的国内外研究进展和应用,评估了机理建模和数据驱动建模技术的有效性、准确性和实用性。其中,机理分析建模主要基于电厂锅炉进出口的能量平衡以及烟风质量守恒等原理,有着确定的数学物理关系式,具有高度可解释性和稳定性,但是建模过程复杂,预测精度较低;数据驱动建模主要是利用各种机器学习方法,基于电厂分布式控制系统(Distributed control system,DCS)丰富的运行数据,对碳计量关键参数进行“黑箱建模”,克服了机理分析建模复杂的过程分析,精度相对较高,但是建模过程不明确,且模型对于不同机组的泛化能力较差。最后,对于软测量技术在碳排放计量领域的发展应用进行了总结与展望。对电厂各参数之间的时序结构、电厂自身计算能力的限制以及机理分析融合数据驱动方法的发展提出相关建议,并对国外二氧化碳预测性排放系统结合软测量技术在国内外燃煤电厂的应用进行展望。

面向空间使用活动数据的城市建成区碳核算方法研究——以黑龙江省哈尔滨市为例

气候变化是全世界正在面对的重大威胁,实现碳达峰、碳中和目标已成为中国重要的城市发展战略。碳核算是监测城市碳排放情况,调控低碳城市建设的重要技术手段。以城市建成区为碳核算范围,并将城市碳核算方法与城市空间要素相衔接,这对于实现城市“双碳”目标发展具有极强的现实意义。以黑龙江省哈尔滨市为研究对象,总结分析其15年间的能源活动数据与空间使用活动数据,构建城市建成区碳核算体系与面向城市空间使用活动数据的城市建成区碳核算方法,并将核算结果与能源使用碳核算结果进行对比,验证核算方法的准确性。在此基础上,提出构建城市碳中和路径预测、开展低碳城市建设专项评估等碳核算方法应用路径,为国土空间规划助力“双碳”目标的实施提供技术支撑。

基于LCA的山岭隧道碳排放核算研究现状与展望

首先,梳理山岭隧道碳排放核算研究的进展并进行探讨,基于生命周期评价理论(life cycle assessment,LCA)与排放因子法,结合山岭隧道特点对其全生命周期内各阶段的碳排放来源进行分析,着重探讨施工与运营阶段的计算边界;其次,强调碳排放核算过程中清单分析涉及到的碳排放因子与活动数据的获取方式与应用条件;然后,对核算结果的应用、不确定分析与碳排放预测的相关研究成果进行整理;最后,指出当前山岭隧道碳排放研究中存在的问题,并展望其未来发展方向。

基于生命周期思想的油页岩原位开采碳排放核算

基于油页岩原位开采的生产实际,指出油页岩行业碳排放核算存在的问题,并将开采过程中钻井、压裂、加热、油气收集与处理、油气运输,以及废水、废弃物、生活垃圾的处置作为碳排放核算边界,确定碳排放源,构建碳排放核算模型,进一步确定排放因子。通过碳排放模型对某油页岩原位开采先导示范基地进行核算,结果表明:加热环节的排放量占比最大,为29.44%;各环节中电力消耗产生的排放量最大。最后提出针对性减排措施。

构建嵌套于城市碳账户下的可计算城乡家庭碳账户框架

家庭作为社会最小单元,是消费端的主要参与主体。在消费端基础上确立碳排放责任,有助于厘清基于利益相关者降低碳排放的动力机制。目前个人碳普惠管理实践过程中仍存在消费引发的碳排放边界难以说清、个人负碳市场交易逻辑复杂、个人减排逻辑道义纠结、缺乏稳定的管理体系等问题。若以家庭端作为制度安排和市场交易的基础,建立城乡家庭碳账户就是核心基石。本研究目标为初步构建家庭碳账户框架,明确其账户范围、边界、计算方法和与城市碳账户和个人碳捕获衔接的可扩展逻辑。综述了现有个人碳账户和家庭碳账户的研究现状,基于我国碳排放管理特色,构建城乡家庭碳账户体系,包含资产、权益、负债三大子账户,确定了家庭碳账户核算边界、抽样方式和计算方法。并进一步解释了城乡家庭碳账户与城市碳账户的链接嵌套逻辑,设计了城乡家庭碳账户参与城市碳配额管理的方式,以及区别了城乡家庭碳账户与个人碳普惠。从账户的角度出发,将家庭碳账户与碳市场相结合,“有形的手”碳配额市场与“无形的手”碳减排权益市场相结合,共同为家庭消费端碳减排提供了新的思路,并在一定程度避免了不同核算边界下的责任重叠问题,易于与我国碳管理体系衔接。本文提出的城乡家庭碳账户可作为适应中国碳管理特色的精细化深度减排的重要工具,对以家庭为单元的碳排放额度分配、减排及交易,深度推进碳普惠的激励机制设计,调动城市多级嵌套的碳减体系等具有基础支撑作用。