摘要
电解铝行业是纳入全国碳市场的一个重要行业子类,需要按国家主管部门要求,在企业和电解工序两种核算边界之下,识别排放源,获取排放因子和活动数据,核算并报告温室气体排放的相关数据。这是我国构建碳市场过程中一项重要的基础性工作,对合理分配相关企业的碳排放配额,保证市场运转的公平性具有重要意义。文章从政策背景出发,提出了核算边界的确定方法、排放源的分类与识别方法、计算方法及数据获取途径。结合案例分析,对纳入全国碳市场的电解铝企业温室气体排放核算问题进行详细解析,并提出相关建议。
The electrolytic aluminum industry is an important sub-category covered by China carbon market. According to the requirements of relevant national authorities, there are two tiers of accounting boundaries: enterprise boundary and electrolysis process boundary, to identify emission sources, obtain emission factors and activity data, quantify and report greenhouse gas emissions. It is an essential fundamental for the establishment of China carbon market, which has great meaning for rationally allocating the carbon emissions allowances to enterprises and ensuring the market equity. Starting from policy backgrounds, this paper provides methods for determination of accounting boundary, classification and identification of emission sources, quantification methods and data acquisition approaches. Combined with a case study, key issues of greenhouse gas emissions accounting of electrolytic aluminum enterprises covered in China carbon market are systematically analyzed and relevant recommendations are put forward.
引文
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