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Requirements of the greenhouse gas emissions accounting and reporting - Part 48: Urban gas supply enterprise
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Basic data | Standard ID | GB/T 32151.48-2026 (GB/T32151.48-2026) | | Description (Translated English) | Requirements of the greenhouse gas emissions accounting and reporting - Part 48: Urban gas supply enterprise | | Sector / Industry | National Standard (Recommended) | | Classification of Chinese Standard | Z04 | | Classification of International Standard | 13.020.10 | | Date of Issue | 2026-01-28 | | Date of Implementation | 2026-08-01 |
GB/T 32151.48-2026: Requirements of the greenhouse gas emissions accounting and reporting - Part 48: Urban gas supply enterprise
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ICS 13.020.10
CCSZ04
National Standards of the People's Republic of China
Greenhouse gas emissions accounting and reporting requirements
Part 48.Urban Gas Supply Enterprises
Published on 2026-01-28
Implemented on August 1, 2026
State Administration for Market Regulation
The State Administration for Standardization issued a statement.
Table of contents
Preface III
Introduction V
1.Scope 1
2 Normative References 1
3.Terms and Definitions 1
4.Accounting Boundaries 3
5.Metrological and monitoring requirements 4.
6.Accounting Steps and Methods 7.
7 Data Quality Management 14
8.Report Content and Format 14
Appendix A (Informative) Greenhouse Gas Emissions Accounting Boundaries for Urban Gas Supply Enterprises 16
Appendix B (Informative) Report Format Template 17
Appendix C (Informative) Default value of relevant parameters. 25
Appendix D (Informative) Engineering Estimation Formula 30
Appendix E (Normative) Requirements for the Values of Emission Factors for Non-Fossil Energy Electricity and Supporting Documents 32
Appendix F (Informative) Data Quality Control Plan Template 33
References 42
Foreword
This document complies with the provisions of GB/T 1.1-2020 "Standardization Work Guidelines Part 1.Structure and Drafting Rules of Standardization Documents".
Drafting.
This document is Part 48 of GB/T 32151, "Requirements for Accounting and Reporting of Greenhouse Gas Emissions". GB/T 32151 has been published as follows.
Part 2.
---Part 1.Power Generation Enterprises;
---Part 2.Power Grid Enterprises;
---Part 3.Magnesium Smelting Enterprises;
---Part 4.Aluminum Smelting Enterprises;
---Part 5.Steel Production Enterprises;
---Part 6.Civil Aviation Enterprises;
---Part 7.Flat Glass Manufacturers;
---Part 8.Cement Production Enterprises;
---Part 9.Ceramic Manufacturing Enterprises;
---Part 10.Chemical Production Enterprises;
---Part 11.Coal Production Enterprises;
---Part 12.Textile and Apparel Enterprises;
---Part 13.Independent Coking Plants;
---Part 14.Other Non-ferrous Metal Smelting and Rolling Enterprises;
---Part 15.Petrochemical Enterprises;
---Part 16.Oil and Gas Production Enterprises;
---Part 17.Fluorochemical Enterprises;
---Part 19.Heat Treatment Enterprises;
---Part 20.Furniture Manufacturers;
---Part 21.Foundry Enterprises;
---Part 22.Livestock and Poultry Farming Enterprises;
---Part 23.Plantation Institutions;
---Part 24.Electronic Equipment Manufacturers;
---Part 25.Food, Tobacco, Alcohol, Beverages and Refined Tea Enterprises;
---Part 27.Land Transport Enterprises;
---Part 28.Mining Enterprises;
---Part 29.Machinery and Equipment Manufacturing Enterprises;
---Part 30.Water Transport Enterprises;
---Part 32.Paint Manufacturers;
---Part 34.Carbon Materials Manufacturing Enterprises;
---Part 36.Thermal Insulation Material Manufacturers;
---Part 37.Manufacturers of sintered building materials for walls, roofs, and roads;
---Part 38.Cement Product Manufacturers;
---Part 41.Industrial Silicon Production Enterprises;
---Part 42.Copper Smelting Enterprises;
---Part 43.Lead Smelting Enterprises;
---Part 44.Zinc Smelting Enterprises;
---Part 45.Phosphoric Acid and Phosphate Enterprises;
---Part 46.Waste Battery Processing and Disposal Companies;
---Part 47.Chemical Fiber Production Enterprises;
---Part 48.Urban Gas Supply Enterprises;
---Part 49.Waste Landfill Management Companies;
---Part 50.Cold Storage Operators;
---Part 51.Stamping Enterprises;
---Part 52.Daily-use ceramic enterprises.
Please note that some content in this document may involve patents. The issuing organization of this document assumes no responsibility for identifying patents.
This document was proposed by the Ministry of Ecology and Environment of the People's Republic of China.
This document is under the jurisdiction of the National Technical Committee on Standardization of Carbon Emission Management (SAC/TC548).
This document was drafted by. Beijing Gas Group Co., Ltd., China National Institute of Standardization, and the National Climate Change Strategy Research Center.
It has partnerships with the International Cooperation Center, China Gas Holdings Limited, ENN Energy Holdings Limited, Hong Kong and China Gas Investment Limited, and Shaanxi Gas Group.
Limited Liability Company, Shenzhen Gas Group Co., Ltd., Shanghai Gas Co., Ltd., Chongqing Gas Group Co., Ltd., Guizhou Gas Group
Joint-stock company, Harbin Institute of Technology, Beijing University of Civil Engineering and Architecture, Peking University, China University of Petroleum (Beijing), Chinese Research Academy of Environmental Sciences,
China Oil & Gas Pipeline Network Corporation Science and Technology Research Institute Branch, China Petroleum & Chemical Corporation Safety and Environmental Protection Technology Research Institute Co., Ltd.
The company, Beijing Climate Change Management Affairs Center, Beijing Academy of Ecological and Environmental Protection Sciences, and CNOOC Energy Conservation and Emission Reduction Monitoring Center
Limited Liability Company, Lihong Inspection Group Co., Ltd.
The main drafters of this document are. Huang Lili, Sun Liang, Li Chijia, Chen Jun, Xing Linlin, Zhou Yuan, Ma Cuimei, Han Jinli, Tian Wang, and Qian Wenbin.
Wang Shumiao, Yang Mei, Yang Ming, Hu Hengjin, Che Ming, Liu Yao, Bai Liping, Xu Bingwen, Fang Shufen, Zheng Lijuan, Shu Kai, Dong Jiankai, Hao Xuejun, Peng Bo
Shang Huining, Ma Zhanyun, Lu Yanna, Shen Jun, Li Chen, Sun Lei, Huo Shaowei, Wang Yuxi, Yu Fengju, Sun Li, Zhang Haibin, Tan Yi, Hu Yan, Hou Jincheng
Li Manman and Zhang Yuheng.
Introduction
Climate change caused by human activities is widely recognized as one of the greatest challenges facing the world and will continue to do so for decades to come.
Climate change impacts humans and related activities. It affects both humans and natural systems, impacting resource availability, economic activity, and human well-being.
This has a significant impact on human well-being. In response, relevant international organizations, countries, and regions are developing and implementing international, regional, national, and local policies.
Greenhouse gas emissions management programs aim to reduce the concentration of greenhouse gases (GHG) in the Earth's atmosphere and help humanity adapt to climate change.
Relevant greenhouse gas emission management solutions need to be based on the best scientific knowledge and adopt effective, gradual measures to address the challenges posed by climate change.
Various threats. Standards help transform this scientific knowledge into tools to address climate change. Greenhouse gas emission management schemes rely on...
It relies on the quantification, monitoring, and reporting of greenhouse gases.
GB/T 32151, "Requirements for Greenhouse Gas Emission Accounting and Reporting," specifies greenhouse gas emission accounting and reporting requirements at different enterprise levels.
The requirements aim to specify greenhouse gas emission boundaries, measurement and monitoring requirements, accounting procedures, and verification methods for different types of enterprises.
The calculation methods, data quality management, report content and format, etc. GB/T 32151 is proposed to be divided into the following parts.
---Part 1.Power Generation Enterprises;
---Part 2.Power Grid Enterprises;
---Part 3.Magnesium Smelting Enterprises;
---Part 4.Aluminum Smelting Enterprises;
---Part 5.Steel Production Enterprises;
---Part 6.Civil Aviation Enterprises;
---Part 7.Flat Glass Manufacturers;
---Part 8.Cement Production Enterprises;
---Part 9.Ceramic Manufacturing Enterprises;
---Part 10.Chemical Production Enterprises;
---Part 11.Coal Production Enterprises;
---Part 12.Textile and Apparel Enterprises;
---Part 13.Independent Coking Plants;
---Part 14.Other Non-ferrous Metal Smelting and Rolling Enterprises;
---Part 15.Petrochemical Enterprises;
---Part 16.Oil and Gas Production Enterprises;
---Part 17.Fluorochemical Enterprises;
---Part 18.Forging Enterprises;
---Part 19.Heat Treatment Enterprises;
---Part 20.Furniture Manufacturers;
---Part 21.Foundry Enterprises;
---Part 22.Livestock and Poultry Farming Enterprises;
---Part 23.Plantation Institutions;
---Part 24.Electronic Equipment Manufacturers;
---Part 25.Food, Tobacco, Alcohol, Beverages and Refined Tea Enterprises;
---Part 26.Paper and Paper Products Manufacturing Enterprises;
---Part 27.Land Transport Enterprises;
---Part 28.Mining Enterprises;
---Part 29.Machinery and Equipment Manufacturing Enterprises;
---Part 30.Water Transport Enterprises;
---Part 31.Timber Processing Enterprises;
---Part 32.Paint Manufacturers;
---Part 33.Pigment Manufacturers;
---Part 34.Carbon Materials Manufacturing Enterprises;
---Part 35.Manufacturers of Fiberglass Products;
---Part 36.Thermal Insulation Material Manufacturers;
---Part 37.Manufacturers of sintered building materials for walls, roofs, and roads;
---Part 38.Cement Product Manufacturers;
---Part 39.Building Plaster Manufacturers;
---Part 40.Manufacturers of Building Waterproofing Materials;
---Part 41.Industrial Silicon Production Enterprises;
---Part 42.Copper Smelting Enterprises;
---Part 43.Lead Smelting Enterprises;
---Part 44.Zinc Smelting Enterprises;
---Part 45.Phosphoric Acid and Phosphate Enterprises;
---Part 46.Waste Battery Processing and Disposal Companies;
---Part 47.Chemical Fiber Production Enterprises;
---Part 48.Urban Gas Supply Enterprises;
---Part 49.Waste Landfill Management Companies;
---Part 50.Cold Storage Operators;
---Part 51.Stamping Enterprises;
---Part 52.Daily-use ceramic enterprises;
To facilitate domestic and international exchanges, and in accordance with the relevant requirements of the Intergovernmental Panel on Climate Change (IPCC), this series of documents...
The values are expressed in the form of "International Unit of Measurement for Substance (Element)" or "Substance (Element) International Unit of Measurement", such as tC representing tons of carbon.
tCO2 represents tons of carbon dioxide, tCO2e represents tons of carbon dioxide equivalent, tCH4 represents tons of methane, tC/GJ represents tons of carbon per gigajoule, and Nm3 represents...
Indicates cubic meters, etc., under standard conditions.
Greenhouse gas emissions accounting and reporting requirements
Part 48.Urban Gas Supply Enterprises
1 Scope
This document specifies the accounting boundaries, measurement and monitoring requirements, accounting procedures, and accounting methods for greenhouse gas emissions from urban gas supply enterprises.
Methodology, data quality management, report content and format.
This document applies to the accounting and reporting of greenhouse gas emissions by urban gas supply companies.
2 Normative references
The contents of the following documents, through normative references within the text, constitute essential provisions of this document. Dated citations are not included.
For references to documents, only the version corresponding to that date applies to this document; for undated references, the latest version (including all amendments) applies.
This document.
GB/T 213 Method for Determination of Calorific Value of Coal
GB/T 384 Determination of calorific value of hydrocarbon fuels - Oxygen bomb calorimeter method
GB/T 6422 Guidelines for Energy Testing of Energy-Consuming Equipment
GB/T 11062 Calculation Methods for Calorific Value, Density, Relative Density and Wobbe Index of Natural Gas
GB/T 15316 General Technical Rules for Energy Conservation Monitoring
GB 17167 General Rules for the Configuration and Management of Energy Measuring Instruments in Energy-Using Units
GB/T 23111 Non-automatic weighing instruments
GB/T 32150 General Rules for Greenhouse Gas Emission Accounting and Reporting by Industrial Enterprises
GB/T 32151.16 Carbon Emission Accounting and Reporting Requirements Part 16.Oil and Gas Production Enterprises
GB/T 32201 Gas Flow Meter
3 Terms and Definitions
The terms and definitions defined in GB/T 32150 and the following terms and definitions apply to this document.
3.1
Greenhouse gases
Naturally occurring and human-generated elements in the atmosphere that can absorb and disperse pollutants generated by the Earth's surface, atmosphere, and clouds.
Gaseous components of radiation with wavelengths in the infrared spectrum.
Note. The greenhouse gases mentioned in this document include carbon dioxide (CO2) and methane (CH4).
[Source. GB/T 32150-2025, 3.1, with modifications]
3.2
Reporting entity
Legal entities or independent accounting units that are treated as legal entities and have greenhouse gas emission activities.
[Source. GB/T 32150-2025, 3.2]

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