On March 29, 2021, the promulgation of the “Guidelines for the Verification of Corporate Greenhouse Gas Emissions Reporting (Trial)” means the further improvement of the methodology of China’s monitorable-reportable-verifiable (MRV) system.
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2021年3月29日,《企业温室气体排放报告核查指南(试行)》的颁布意味着我国可监测-可报告-可核查(MRV)体系方法学建设的进一步完善。MRV的基础——碳排放数据的准确性、及时性对于碳市场建设至关重要。因此碳核算边界的定义、方法的选取是气候变化相关政策制定的核心要素。然而,无论是碳核算的定义还是方法,时至今日在国内外的研究中都没有形成一致的定义和统一的标准。本文收集了碳核算相关领域最有代表性的7篇文章,分别从定义和方法两个维度对相关研究进行梳理,便于读者对碳核算方法的相关研究建立清晰的逻辑框架。
01 Carbon accounting: a systematic literature review https://www.sciencedirect.com/science/article/pii/S0959652612000972
Kristin Stechemesser, Edeltraud Guenther
Technische Universitaet Dresden, Faculty of Economics, Chair of Environmental Management and Accounting, Muenchner Platz 1/3, 01062 Dresden, Germany
Received 27 February 2011, Revised 3 February 2012, Accepted 16 February 2012, Available online 13 March 2012.
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