Page 36 - Research on Financial Development Mechanism and Path of Forestry Carbon Sequestration in Developing Countries under Double Carbon Targets

Research on Financial Development Mechanism and Path of Forestry Carbon
Sequestration in Developing Countries under Double Carbon Targets

category assessment specifications (PCR) in the international EPD system. GB24040
and GB/T24044 of China are translated versions of ISO14040 and ISO14044 respec-
tively, which were released in 2008; The translated version of the national standard
for ISO14067 is still under development. The Technical Specification for Life Cycle
Assessment of Iron and Steel Products Manufacturing (Product Category Rules) (GB/
T30052) is the first national standard for carbon footprint assessment of domestic prod-
ucts. Subsequently, a series of group standards for electronic products, agricultural and
sideline products, etc. were issued and implemented one after another.
The three criteria are different in terms of purpose, scope, evaluation principles,
evaluation steps and system boundary demarcation. In terms of evaluation steps, the
three criteria can be divided into four basic steps, namely, target and scope definition,
list analysis, impact assessment and result interpretation, but there are certain dif-
ferences in the specific content of each step. The primary objective of PAS2050 and
ISO14067 is to specify a uniform carbon footprint calculation step, while the objective
of the GHGProtocol is to provide detailed specifications for assessment and reporting.
Although the assessment standard of product carbon footprint is becoming more
comprehensive and professional, there are still some problems. First, there are a large
number of assumptions and compromise solutions when LCA method is used to calcu-
late product carbon footprint, which are arbitrary and difficult to unify. This is likely to
lead to differences in carbon footprint assessment results of the same product; Second-
ly, some carbon footprint assessments are ineffective. For example, the carbon footprint
of recycled paper is usually higher than that of original paper, which is easy to cause er-
roneous guidance; Third, when assessing carbon footprint for specific products, there is
uncertainty about whether part of the final assessment results of carbon footprint should
be included in the system boundary, such as soil carbon sequestration. The above-men-
tioned problems indicate that the current carbon footprint assessment standard needs
to be further improved and improved, and in particular, a more detailed, accurate and
clear product category assessment specification (PCR) is required for specific product
categories.
4) Boundary demarcation and data acquisition for carbon footprint assessment
The system boundary is used to define all the process units required for the ac-
counting of the research object. The boundary shall be divided according to the life
cycle process and basic rules of the research object, and the input and output items of
the research object within the boundary shall be sorted out scientifically and accurate-
ly. Taking the carbon footprint assessment of industrial products as an example, the

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