前言...................................................................................................................................................................1

引言....................................................................................................................................................................1

1 范围................................................................................................................................................................. 1

2 规范性引用文件.............................................................................................................................................1

3 术语和定义.....................................................................................................................................................1

3.1 温室气体....................................................................................................................................................1

3.2 报告主体....................................................................................................................................................2

3.3 核查............................................................................................................................................................ 2

3.4 委托方........................................................................................................................................................2

3.5 核查准则....................................................................................................................................................2

3.6 设施............................................................................................................................................................ 2

3.7 核算边界....................................................................................................................................................2

3.8 排放源........................................................................................................................................................2

3.9 燃料燃烧排放............................................................................................................................................2

3.10 过程排放..................................................................................................................................................2

3.11 购入的电力、热力产生的排放..............................................................................................................2

3.12 输出的电力、热力产生的排放..............................................................................................................3

3.13 回收利用..................................................................................................................................................3

3.14 活动数据..................................................................................................................................................3

3.15 排放因子..................................................................................................................................................3

3.16 碳氧化率..................................................................................................................................................3

3.17 全球变暖潜势..........................................................................................................................................3

3.18 二氧化碳当量..........................................................................................................................................3

4 核查原则.........................................................................................................................................................3

4.1 针对性.....................................................................................................................................................3

4.2 客观性.....................................................................................................................................................3

4.3 重点性.....................................................................................................................................................3

4.4 准确性.....................................................................................................................................................4

4.5 保密性.....................................................................................................................................................4

5 核查要求.........................................................................................................................................................4

5.1 核查机构.................................................................................................................................................4

5.2 核查人员.................................................................................................................................................4

5.3 核查设备及技术要求.............................................................................................................................5

6 温室气体排放核查工作流程.........................................................................................................................5

6.1 工作程序.................................................................................................................................................5

6.2 准备阶段.................................................................................................................................................6

6.3 实施阶段.................................................................................................................................................8

6.4 报告阶段...............................................................................................................................................10

7 核查方法.......................................................................................................................................................11

7.1 报告主体基本情况的核查...................................................................................................................11

7.2 核算边界的核查...................................................................................................................................11

7.3 排放源识别的核查...............................................................................................................................12

7.4 核算方法的核查...................................................................................................................................12

7.5 核算数据的核查...................................................................................................................................14

7.6 活动数据交叉验证...............................................................................................................................18

8 核查质量.......................................................................................................................................................19

8.1 建立质量管理制度...............................................................................................................................19

8.2 建立多级复核制度...............................................................................................................................19

8.3 建立核查人员定期培训制度...............................................................................................................19

9 温室气体排放核查报告...............................................................................................................................19

9.1 过程和方法...........................................................................................................................................19

9.2 核查发现...............................................................................................................................................19

9.3 核查结论...............................................................................................................................................20

9.4 报告格式...............................................................................................................................................20

附录 A（资料性附录） 工业企业碳排放核查报告格式............................................................................. 21