Page 37 - Research on Financial Development Mechanism and Path of Forestry Carbon Sequestration in Developing Countries under Double Carbon Targets

Chapter 1 Carbon Asset Management Practice

upstream of the system boundary is the production stage of raw materials and energy
mining, the core process is the processing and production stage of industrial products,
and the downstream is the recycling stage of by-products and products after they are
abandoned. According to the provisions of ISO14067, the system boundary can be
divided into cradle-to-gate (upstream+core), cradle-to-grave (upstream+core+down-
stream), gate-to-gate (core) and partially customized carbon footprint boundary, among
which the gate-to-gate boundary division model is more suitable for organizing carbon
footprint assessment.

Table 1-1 Data Range Required for Carbon Footprint Assessment of Industrial Products

Emission type range definition give an example
Emissions from sources directly
controlled or owned within the plant Boiler coal emissions, vehicle fuel
Direct emissions Scope 1 boundary, including fixed sources, emissions and process emissions
mobile sources, unorganized emis- owned or controlled by the plant
sions and process emissions, etc.
Indirect emissions from purchased
Scope 2 electricity, steam, heating and cooling Purchased electricity, hot water, steam
and cold air, etc.
for factory use
Indirect emissions All indirect emissions from the plant
except for Scope 2, including emis- Emissions from production of pur-
Scope 3 chased raw materials, emissions from
sions upstream and downstream of use of sold products, etc.
the value chain
The data ranges required for carbon footprint assessment of industrial products are
shown in Table 1-1. Direct emissions (Scope 1) and indirect emissions (Scope 2) are
generally easier to obtain on-site and can be collected from sources such as enterprise
production reports, purchase contracts, online monitoring data and regulatory docu-
ments. Especially for regulated enterprises in key industrial control and emission indus-
tries, such data are generally more standardized. In addition to on-site data, background
data (Scope 3) is also required for carbon footprint assessment, i.e. data on resource
consumption, energy consumption and pollutant emissions from processes such as raw
material acquisition, transportation and energy production related to product production
outside the operating boundaries of the enterprise. In addition, with the globalization of
economy, socialization and internationalization of production, a multi-sectoral division
of labor and cooperation across countries, regions and enterprises has been formed, and
the complicated industry and supply chain system have increased the difficulty in ob-

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