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General guidelines of the greenhouse gas emissions accounting and reporting for industrial enterprises
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Basic data
| Standard ID | GB/T 32150-2025 (GB/T32150-2025) |
| Description (Translated English) | General guidelines of the greenhouse gas emissions accounting and reporting for industrial enterprises |
| Sector / Industry | National Standard (Recommended) |
| Classification of Chinese Standard | Z04 |
| Classification of International Standard | 13.020.10 |
| Word Count Estimation | 22,246 |
| Date of Issue | 2025-12-31 |
| Date of Implementation | 2026-07-01 |
| Older Standard (superseded by this standard) | GB/T 32150-2015 |
| Issuing agency(ies) | State Administration for Market Regulation, Standardization Administration of China |
GB/T 32150-2025: General guidelines of the greenhouse gas emissions accounting and reporting for industrial enterprises
---This is a DRAFT version for illustration, not a final translation. Full copy of true-PDF in English version (including equations, symbols, images, flow-chart, tables, and figures etc.) will be manually/carefully translated upon your order.
ICS 13.020.10
CCSZ04
National Standards of the People's Republic of China
Replaces GB/T 32150-2015
General Rules for Greenhouse Gas Emissions Accounting and Reporting by Industrial Enterprises
Published on 2025-12-31
Implemented on July 1, 2026
State Administration for Market Regulation
The State Administration for Standardization issued a statement.
Table of contents
Preface III
Introduction IV
1.Scope 1
2 Normative References 1
3.Terms and Definitions 1
4.Basic Principles 3
4.1 Correlation 3
4.2 Integrity 3
4.3 Comparability 3
4.4 Accuracy 3
4.5 Transparency 3
5.Workflow for Greenhouse Gas Emissions Accounting and Reporting 3
6 Greenhouse gas emission accounting boundary 4
7.Greenhouse Gas Emission Accounting Procedures and Methods 5
7.1 Identifying Greenhouse Gas Sources and Types 5
7.2 Selection of Accounting Method 6
7.3 Selection and Collection of Greenhouse Gas Activity Data
7.4 Selecting or Measuring Greenhouse Gas Emission Factors 8
7.5 Calculation and Summary of Greenhouse Gas Emissions 9
8.Quality assurance of accounting work 11
9 Greenhouse Gas Emissions Report 11
9.1 General Rules 11
9.2 Basic Information of the Reporting Entity 11
9.3 Greenhouse gas emissions 11
9.4 Activity Data and Its Sources 11
9.5 Emission Factors and Their Sources 11
Appendix A (Informative) Principles for Accounting and Reporting Other Indirect Greenhouse Gas Emissions 12
Appendix B (Normative) Requirements for the Values of Emission Factors for Non-Fossil Energy Electricity and Supporting Documents 13
B.1 The electricity emission factor is set to 13.
B.2 Relevant supporting documents 13
Reference 14
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 supersedes GB/T 32150-2015 "General Rules for Accounting and Reporting of Greenhouse Gas Emissions from Industrial Enterprises" and is consistent with GB/T 32150-2015.
In comparison, aside from structural adjustments and editorial changes, the main technical changes are as follows.
a) Added related terms such as carbon sink and carbon removal (see Chapter 3);
b) The term "fuel combustion emissions" has been changed to "fossil fuel combustion emissions" and the definition has been revised (see 3.7,.2015 edition).
c) Added relevant content regarding greenhouse gas sinks and other indirect greenhouse gas emissions that cannot be ignored by the reporting entity (see Chapter 6);
d) Added requirements for the determination of emission factors using purchased non-fossil energy electricity by reporting entities (see 7.5.6);
e) Added requirements for selecting emission factors for the use of purchased non-fossil energy heat by reporting entities (see 7.5.7);
f) Added "Other Indirect Emissions That Cannot Be Neglected" and four main categories of other indirect emissions (see Appendix A);
g) Added requirements for the value of the non-fossil energy electricity emission factor and supporting documentation (see Appendix B).
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. China National Institute of Standardization, National Center for Climate Change Strategy and International Cooperation, and China Metrology Science Center.
Research Institute, Tsinghua University, Beijing Institute of Technology, Chinese Research Academy of Environmental Sciences, China Academy of Transportation Sciences, China Communications Highway Planning and Design Institute
Limited Liability Company, China Environmental United (Beijing) Certification Center Co., Ltd., China Automotive Technology Research Center Co., Ltd., Beijing Guojianlianxin Certification Center
Xin Co., Ltd., Shanghai Jianke Environmental Technology Co., Ltd., Hebei Provincial Institute of Product Quality Supervision and Inspection, Zhengzhou Institute of Metrology and Advanced Technology
Inner Mongolia Yili Industrial Group Co., Ltd., China Jiliang University, State Grid Hebei Electric Power Co., Ltd., and China Energy Investment Corporation Ningxia Coal Industry Co., Ltd.
Limited Liability Company, China Communications (Beijing) Transportation Product Certification Center Co., Ltd., Beijing Oriental Zongheng Certification Center Co., Ltd., Inner Mongolia Shuangxin Ring
Bao Materials Co., Ltd., China United Certification Center (Beijing) Co., Ltd., State Grid Zhejiang Electric Power Co., Ltd. Economic and Technological Research Institute, Shanghai
Survey and Design Institute Co., Ltd., Jiangsu Zhongtan Energy Investment Environmental Services Group Co., Ltd., Shanxi Provincial Inspection and Testing Center (Shanxi Provincial Standards Institute)
(Institute of Quality Technology Research Institute), Hisense Refrigerator Co., Ltd., Inner Mongolia Autonomous Region Institute of Quality and Standardization, Hubei Provincial Institute of Standardization and Quality Research
(Hubei WTO/T BT Notification and Consultation Center), 361 Degrees (China) Co., Ltd., Jiangxi Lulin Paper Industry Co., Ltd., Huaneng Yantai
Bajiao Thermal Power Co., Ltd., Henan Xinlianxin Chemical Industry Group Co., Ltd., Dalian Institute of Chemical Physics, Chinese Academy of Sciences, Unisound
Intelligent Technology Co., Ltd., and Guangdong Bangpu Recycling Technology Co., Ltd.
The main drafters of this document are. Sun Liang, Chu Zhenhua, Yang Ming, Tong Qing, Zhang Liang, Ma Cuimei, Wei Yiming, Ma Zhanyun, Huo Shaowei, Wang Wei, and Zhong Ping.
Huang He, Zhang Tongzhu, Yang Yanmei, Su Chang, Ding Qing, Li Jinmei, Wang Dongfang, Huang Jin, Bilige, Kang Jianing, Wang Ji, Yang Liu, Zhao Qian, Wang Xiaoxia
Liu Shule, Lü Zhiyong, Zhou Weiqing, Gan Siyang, Zhang Minsi, Guo Hulin, Shen Meng, Jia Xiangchun, Sun Zhiqiang, Li Peng, Yi Xiaojing, Yu Biying, An Yunshu
Yang Likun, Wu Fengru, Zhang Feixiong, Geng Kejiao, Chang Xuesong, Mao Ruicheng, Liu Xinxing, Chen Yanming, Chen Jisheng, Sun Yan, Huang Rong, Sun Fei, Chen Jiaxi
Li Hui, Li Zhengqiang, Sun Yifan, Duan Bin, Gu Jiting, Jiang Weixing, Ke Bo, Xue Cheng, Gu Zhaohui, Li Wanjun, Yu Haijun.
This document was first published in.2015, and this is its first revision.
Introduction
Before deciding to conduct greenhouse gas emissions accounting and reporting, industrial enterprises first need to determine whether to conduct such accounting and reporting.
The purpose of this is directly related to the method, extent, and result of subsequent accounting and reporting work.
The purposes of greenhouse gas emission accounting for industrial enterprises include, but are not limited to.
a) Strengthen the understanding and management of greenhouse gas emissions from industrial enterprises to identify potential emission reduction opportunities.
Understand the current status of greenhouse gas emissions from industrial enterprises; identify key aspects of reducing greenhouse gas emissions in industrial enterprises; and set targets for industrial enterprises.
Future greenhouse gas emission targets for industries, etc.
b) Meeting the requirements of mandatory greenhouse gas control
To meet national and local greenhouse gas emission control requirements and carbon emission trading needs;
c) Participate in voluntary greenhouse gas action
Provide information on a company's greenhouse gas emissions to other companies in its industrial supply chain; provide information on greenhouse gas emissions to voluntary emission reduction organizations.
Reporting greenhouse gas emissions; participating in voluntary actions such as certification and labeling related to greenhouse gas emissions; participating in voluntary carbon trading, etc.
General Rules for Greenhouse Gas Emissions Accounting and Reporting by Industrial Enterprises
1 Scope
This document specifies the basic principles, workflow, accounting boundaries, accounting steps, and methods for greenhouse gas emission accounting and reporting by industrial enterprises.
Legal, accounting quality assurance, and greenhouse gas emissions reporting.
This document is applicable to guiding industrial enterprises or organizations in developing standards for greenhouse gas emission accounting methods and reporting requirements, and also serves as a guide for other types of organizations.
This provides a methodological reference for enterprises to carry out greenhouse gas emission accounting and reporting activities.
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 17167 General Rules for the Configuration and Management of Energy Measuring Instruments in Energy-Using Units
GB/T 32151.49 Greenhouse Gas Emissions Accounting and Reporting Requirements - Part 49.Waste Landfill Management Enterprises
GB/T 32151.55 Greenhouse Gas Emission Accounting and Reporting Requirements Part 55.Domestic Wastewater Treatment Enterprises
3 Terms and Definitions
The following terms and definitions apply to this document.
3.1
Greenhouse gases (GHG)
Naturally occurring and human-generated elements in the atmosphere that can absorb and disperse pollutants produced by the Earth's surface, atmosphere, and clouds.
Gaseous components of radiation with wavelengths in the infrared spectrum.
Note. Unless otherwise specified, greenhouse gases in this document include carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), and hydrofluorocarbons (HFCs).
Perfluorocarbons (PFCs), sulfur hexafluoride (SF6), and nitrogen trifluoride (NF3).
3.2
Reporting entity
Legal entities or independent accounting units that are treated as legal entities and have greenhouse gas emission activities.
3.3
facilities
A mobile or stationary device, group of devices, or series of production processes belonging to a specific geographical boundary, organizational unit, or production process.
process.
3.4
Accounting boundary
The scope of greenhouse gas emissions related to the production and operation activities of the reporting entity (3.2).
3.5
Greenhouse gas source
The process of releasing greenhouse gases into the atmosphere.
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