国内外企业温室气体排放核算标准的比较分析

企业是国内外温室气体排放核算标准化工作关注的重点领域。随着全球应对气候变化工作新需求的出现，国内外标准化领域也发生着与需求相呼应的变化。国际上，企业层面的核算标准已经提高了对企业供应链排放的核算与报告要求，同时，针对具体行业的企业温室气体核算标准也进入制定程序；国内企业核算标准更加贴合中国实施重点企业直报、碳排放权交易等任务的需要，注重与国内现有标准体系、企业计量基础的衔接，更具可操作性。通过对ISO 14064-1修订版、ISO 19694系列标准及GB/T 32150、GB/T 32151系列标准的比较发现，这些标准采用了基本一致的核心方法，为未来可能的交流衔接提供了基础；标准间的差异主要源自适用范围与施用对象的不同，体现在排放源划分方式、数据获取方法、体现特定导向的要求等方面；虽然这些新变化有利于不同市场、地域或行业的企业更好地体现其排放特点，但也对企业未来开展温室气体排放核算与报告提出了更高的要求，建议中国企业梳理温室气体核算的核心工作，建立基础的数据收集体系；同时也理清各标准差异，建立相适应的报告能力；建议中国标准制定机构关注标准的适用性与可操作性，根据国内温室气体管理的政策与措施分阶段制定相关标准。

The Comparative Analysis on the National and International Greenhouse Gas Emission Accounting Standards for the Enterprise

The greenhouse gas (GHG) emission accounting standards for the enterprise is paid much attention by the standard developers all over the world. As the new demands from addressing climate change occurring, some corresponding changes are happening in the GHG emission accounting standardization field. For the international standard, the requirements of accounting and reporting standards on emissions from supply chain of the enterprise are increasing, and the sectorial accounting standards have also come into sight. For the national standard, the GHG emission accounting and reporting standards are more operable with the consideration of the practical situations of existing standards, and measurement bases in the Chinese enterprise and the demands from key-enterprise reporting system and the carbon Emission Trading System in China. Through the comparison of revised ISO 14064-1 standard, ISO 19694 series standards, and GB/T 32150, GB/T 32151 series standards, it is found that all these standards have the quite similar core methods, which could be a good base for the communication and coordination in the future. The differences between these standards include classification of emission sources, data acquisition ways, and some special requirements, which are caused by the differences on scopes and targets of the standards. Although these new changes are conducive to showing the emission characteristics of the enterprises in different markets, regions or sectors, a higher requirement of accounting and reporting on GHG emission is given to the enterprise. It would be recommended for Chinese enterprises to concentrate on the core accounting approach and to establish the basic data collection system. Meanwhile, it would be recommended to notice the differences of these standards’requirements and to build the relevant reporting capacity. The national standard developers should focus on the applicability and operability of the GHG accounting standards, and gradually develop multi-stage standards according to the national GHG emission management policies and measures.