Greenhouse gas emission accounting and reporting requirements for logistics enterprises
1Key Takeaways
Scope: This document provides terms and fundamental principles related to the accounting and reporting of greenhouse gas emissions for logistics service providers. It specifies the accounting boundaries and frameworks, accounting steps, accounting methods, data quality management, and reporting content and format. This…
2Expert Interpretation
Professional interpretation of WB/T 1135-2023 Greenhouse Gas Accounting Standard for Logistics Enterprises, covering accounting boundary demarcation, emission source identification, activity data collection methods, emission factor application and report preparation requirements, to help enterprises establish a scientific carbon management system.
Analysis of the core framework of the standard
| Module | Core requirements | Technical points |
|---|---|---|
| Accounting boundary | Includes direct emissions, energy indirect emissions and other indirect emissions | Adopts the full life cycle perspective of transport tools |
| Emission source classification | Road/rail/aviation/water/pipeline transportation | Distinguish between emission responsibilities of self-operated and outsourced activities |
| Data hierarchy | Activity data shall give priority to measured values | Establish a metering instrument ledger (refer to GB 17167) |
Detailed explanation of key accounting methods
Road transport emission calculation model
Hierarchical calculation method:
- Basic formula: ETr=∑(AD×EF)+GWP×refrigerant leakage
- Activity data: Diesel vehicles need to record odometer data and fuel consumption ledger
- Emission factor: The CH4 emission factor for gasoline vehicles is 57mg/km according to the National IV standard
Solutions to implementation difficulties
| Common problems | Standard guidelines | Practical suggestions |
|---|---|---|
| Outsourcing activity data missing | Ton-kilometer emission factor method can be used | Priority is given to collecting freight volume data in the transportation contract |
| Electricity emission factor fluctuations | Use 0.5703tCO2/MWh as the default value | Pay attention to the annual update of the Ministry of Ecology and Environment |
| Refrigerant GWP determination | R404A refrigerant is 3922 | Maintenance units are required to provide refrigerant charging records |
Industry evolution trend
Main improvements of this standard compared with the previous version:
- Added accounting requirements for hydrofluorocarbons
- Refine the calculation method of aviation biofuels
- Supplement the carbon emission factor table of packaging materials
Connection points with ISO 14064-1:2018: The classification of transport activities is coordinated with Scope 3 reporting requirements.