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.

Asymmetric nexus between commercial policies and consumption‑based carbon emissions:new evidence from Pakistan

The current study extends the previous literature by exploring the effects of a newly discovered driver,i.e.,import taxes(as a proxy for commercial policies),on the consumption-based carbon emissions(CCO2e)for 1990Q1-2017Q4.For empirical analysis,several tests and methods,including Augmented Dickey–Fuller unit root test,Zivot–Andrews unit root test,asymmetric cointegration bound testing approach,non-linear ARDL,Wald-test,Granger causality test and wavelet quantile correlation(WQC)method are utilized.Furthermore,NARDL technique estimates reveal that contractionary commercial policy enhances the environmental quality by disrupting the detrimental effects of CCO2e.However,expansionary commercial policy escalates the environmental pollution by boosting the carbon emissions.Also,the exports and the renewable energy improve the ecological quality;however,GDP deteriorates the atmospheric quality by increasing the CCO2e.Besides,WQC method and the trivariate Granger causality test are deployed to confirm the robustness of the results.Based on the findings,some crucial policies are also recommended for sustainable and green development in Pakistan.

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.

Advances in methane emissions from agricultural sources:Part I.Accounting and mitigation

Methane is one of the major greenhouse gases(GHGs)and agriculture is recognized as its primary emitter.Methane accounting is a prerequisite for developing effective agriculture mitigation strategies.In this review,methane accounting methods and research status for various agricultural emission source including rice fields,animal enteric fermentation and livestock and poultry manure management were overview,and the influencing factors of each emission source were analyzed and discussed.At the same time,it analyzes the different research efforts involving agricultural methane accounting and makes recommendations based on the actual situation.Finally,mitigation strategies based on accounting results and actual situation are proposed.This review aims to provide basic data and reference for agriculture-oriented countries and regions to actively participate in climate action and carry out effective methane emission mitigation.

Effects of different nitrogen fertilizer management practices on wheat yields and N_2O emissions from wheat fields in North China

Nitrogen（N） is one of the macronutrients required for plant growth, and reasonable application of N fertilizers can increase crop yields and improve their quality. However, excessive application of N fertilizers will decrease N use efficiency and also lead to increases in N2O emissions from agricultural soils and many other environmental issues. Research on the effects of different N fertilizer management practices on wheat yields and N2O emissions will assist the selection of effective N management measures which enable achieving high wheat yields while reducing N2O emissions. To investigate the effects of different N management practices on wheat yields and soil N2O emissions, we conducted field trials with 5 treatments of no N fertilizer（CK）, farmers common N rate（AN）, optimal N rate（ON）, 20% reduction in optimal rate＋dicyandiamide（ON80%＋DCD）, 20% reduction in optimal rate＋nano-carbon（ON80%＋NC）. The static closed chamber gas chromatography method was used to monitor N2O emissions during the wheat growing season. The results showed that there were obvious seasonal characteristics of N2O emissions under each treatment and N2O emissions were mainly concentrated in the sowing-greening stage, accounting for 54.6–68.2% of the overall emissions. Compared with AN, N2O emissions were decreased by 23.1, 45.4 and 33.7%, respectively, under ON, ON80%＋DCD and ON80%＋NC, and emission factors were declined by 22.2, 66.7 and 33.3%, respectively. Wheat yield was increased significantly under ON80%＋DCD and ON80%＋NC by 12.3 and 11.9%, respectively, relative to AN while there was no significant change in yield in the ON treatment. Compared with ON, overall N2O emissions were decreased by 29.1 and 13.9% while wheat yields improved by 18.3 and 17.9% under ON80%＋DCD and ON80%＋NC, respectively. We therefore recommend that ON80%＋DCD and ON80%＋NC be referred as effective N management practices increasing yields while mitigating emissions.

Enhancing Sustainability in Forestry Using Material Flow Cost Accounting

Forestry is an applied science related to the sustainable management of natural resources. Many scientific disciplines influence forest science including ecology, economics and other social sciences. In this paper, it is proposed to promote the sustainable management of forest resources using a method coming from the Environmental Management Accounting discipline. The method is Material Flow Cost Accounting, which assists managers to recognize material and energy inefficiencies in production processes and create cost savings for the organization. Through a study of the methodology and using forestry examples, it is shown that Material Flow Cost Accounting can be a useful tool for forest managers, either in Public Forest Service, or other forestry organizations.

Agriculture, Profitability and Climate Change: Can Accounting Help Identify Best Farming Practices? Empirical Case Study in Spain

We perform an empirical analysis on the benefits of, and the challenges faced by, sustainability accounting in measuring the effects of climate change for a sample of Spanish rice farms. We use farm yields, revenues and incomes as indicators of economic performance, and greenhouse gas emissions, and direct and indirect energy consumption as indicators of climate change effects. According to our data, farms with higher yields, revenues and income are responsible for a greater environmental impact, measured in total gigajoules of energy consumed and tons of carbon dioxide emitted, than farms with a lower economic performance. Results show that in our sample the achievement of higher yields is attributable to the greater use of chemical inputs and fossil fuels and not to innovative and sustainable farming practices. The results indicate that accounting for climate change effects is not only possible but also necessary to provide more accurate information on the overall costs and benefits of farming. Greater transparency in accounting information should serve to highlight which farming activities are better able to reduce climate change impacts.

Designing Carbon Emissions Trading Financial Reporting System in China

With the rapid development of carbon emissions trading market,carbon emissions trading financial reporting system become one of the hardest problems in accounting field.Based on analysis of the financial characteristic of carbon emissions trading,this paper studies about accounting object,assumption,elements and measurement of carbon emissions trading,designs accounting statements,accounting statements notes and financial situation statement of it.

An econometrical analysis of final consumption and carbon emissions responsibilities

The deepening of international specialization and the variation among nations' consumption patterns have become focal issues in allocating carbon emissions responsibilities among nations in climate negotiation.This paper represents an attempt to measure nations' carbon emissions responsibilities based on their final consumption and to calculate each nation's quantity and share of greenhouse gas emissions based on final consumption using a dynamic computable general equilibrium(CGE) model.An econometrical analysis finds that consumption rather than production is mainly to blame for fast-growing greenhouse gas emissions and worsening climate change trends.Global warming has been exacerbated due to developed countries' global resource allocation in a bid to maintain their high consumption levels.Therefore,it is more fair and equitable to assign emissions reduction responsibilities among nations based on their share of consumption-based emissions.

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。

井工煤矿甲烷排放精准监测与核算

甲烷作为全球第二大温室气体,具有增温潜势高、寿命短的特点,主要来源于煤炭、油气生产、农业、畜牧业和废弃物处理等领域。积极稳妥有序控制甲烷排放,兼具减缓全球温升的气候效益、能源资源化利用的经济效益、协同控制污染物的环境效益和减少生产事故的安全效益。甲烷也是煤矿生产排放中最主要的温室气体,目前对煤矿甲烷的排放监测及其在煤矿三维立体空间内的浓度分布研究将成为我国甲烷排放控制行动的重点,对煤矿企业更好顺应国家战略具有重要意义。选取山西某高瓦斯矿井、陕西某低瓦斯矿井进行甲烷排放监测核算,以固定监测、手工监测、无人机监测及矿后活动监测等方式研究我国高低瓦斯矿井甲烷分布,并对其甲烷排放量开展分析。结果表明:①美国Climate TRACE网站公布的山西某高瓦斯矿井、陕西某低瓦斯矿井2022年度甲烷排放量与实测法计算的结果差异较大,其中公布的某低瓦斯矿井年度甲烷排放量为实测法计算结果的10.92倍,自上而下的监测核算方法准确性不足,无法为碳交易提供可靠的数据支持。②矿后活动监测核算发现,采用IPCC缺省值计算的矿后活动甲烷排放量是实测法计算的3~5倍,且不同粒径和暴露时间下煤样反馈的矿后活动排放量差异较大。亟需一套统一精准的测试标准,为未来碳市场交易提供公平准确的数据。

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。

“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。

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。

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。

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。

工业园区综合能源系统评价及碳排放核算研究综述

在能源短缺的背景下,大力发展综合能源系统、推广工业园区碳排放核算是园区节能减排、能源结构转型升级的重要途径,也符合绿色低碳发展的要求。文章概述了工业园区综合能源系统的发展历程、系统形式和特征,梳理了国内外对园区综合能源系统评价指标体系和评价方法的研究现状,分析了工业园区碳排放的特点,梳理了碳排放核算方法的研究现状,指出目前存在的问题并展望了下一步的研究。建立更综合、更全面的评价指标体系,以及运用组合评价方法对园区综合能源系统进行主、客观综合评价是今后的研究重点。建议运用全生命周期的思想制定工业园区混合式温室气体核算方法,解决核算体系现有的难题。

基于LCA的扭王字块物化阶段碳排放核算及减排措施

扭王字块作为量大面广的护堤结构,其碳排放的量化计算对于节能减排具有重要意义。基于LCA理论,将扭王字块物化阶段划分为原材料生产、原材料运输、构件制作、构件转运和现场施工5个阶段,采用碳排放系数法构建扭王字块物化阶段的碳排放测算模型,并以某大型护堤工程为例,演示计量扭王字块物化阶段碳排放的具体流程。结果表明:扭王字块物化阶段的碳排放主要来自原材料生产和运输;通过对比砂石材料不同运距和运输方式的碳排放量,得出就近取材和长距离采用铁路或水路运输可有效降低碳排放;对比公路运输不同燃料车辆的碳排放,汽油车和LNG车的碳排放低于柴油车。

建筑碳排放核算及降碳价值实现机制研究——以河北省为例

建筑领域绿色低碳发展对我国“双碳”目标的实现有重要意义。通过碳排放系数法对河北省建筑的建材生产、建筑施工、建筑运营整个生命周期不同阶段的碳排放进行核算,对河北省2010—2020年建筑进行碳排放趋势分析。研究发现:2010—2020年河北省建筑碳排放呈现波动式增加趋势,河北省建筑碳排放主要由建材生产阶段和运行阶段构成,河北省应着重关注如何降低建材生产阶段和运行阶段的碳排放量。河北省开发建筑降碳产品具有较大的降碳和经济价值潜力。为推动河北省建筑领域实现绿色低碳发展,提出了应建立健全绿色建筑材料研发与应用、建筑节能降碳价值实现交易体系、增强居民节能消费意识和行为、优化能源结构、清洁能源逐步替代化石能源的机制。