ISSB标准下CCUS项目全流程温室气体核算体系的构建

康蓉; 李晓岚; 刘德超; 陈京京; 李楠; 史贝贝

doi:10.16152/j.cnki.xdxbzr.2025-05-004

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ISSB标准下CCUS项目全流程温室气体核算体系的构建

碳捕集、利用与封存 | 更新时间：2025-10-31

- ISSB标准下CCUS项目全流程温室气体核算体系的构建
- Construction of greenhouse gas accounting system for the whole process of CCUS project under ISSB standard
- 西北大学学报（自然科学版） 2025年55卷第5期页码：979-993
- 作者机构：
  
  1.西北大学　经济管理学院，陕西　西安　710127
  2.西北大学　榆林碳中和学院，陕西　西安　710069
- 作者简介：
  
  康蓉，女，副教授，从事气候变化、碳减排、气候谈判研究。
  史贝贝，男，副教授，从事气候变化与低碳经济研究，shibeibei@nwu.edu.cn。
- 基金信息：
  
  国家自然科学基金青年项目(72103163);教育部哲学社会科学研究后期资助项目(22JHQ066);陕西省社会科学基金年度项目(2023D011);陕西省创新能力支撑计划(2021KRM179);陕西省教育厅科学研究计划——青年创新团队项目(23JP166);西安市科协学会青年人才托举计划项目(095920221369)
- DOI：10.16152/j.cnki.xdxbzr.2025-05-004
  中图分类号： X701
- 收稿：2025-01-26，
  
  纸质出版：2025-10-25
- 稿件说明：
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康蓉, 李晓岚, 刘德超, 等. ISSB标准下CCUS项目全流程温室气体核算体系的构建[J]. 西北大学学报（自然科学版）, 2025,55(5):979-993.

KANG Rong, LI Xiaolan, LIU Dechao, et al. Construction of greenhouse gas accounting system for the whole process of CCUS project under ISSB standard[J]. Journal of northwest university (natural science edition), 2025, 55(5): 979-993.
康蓉, 李晓岚, 刘德超, 等. ISSB标准下CCUS项目全流程温室气体核算体系的构建[J]. 西北大学学报（自然科学版）, 2025,55(5):979-993. DOI： 10.16152/j.cnki.xdxbzr.2025-05-004.

KANG Rong, LI Xiaolan, LIU Dechao, et al. Construction of greenhouse gas accounting system for the whole process of CCUS project under ISSB standard[J]. Journal of northwest university (natural science edition), 2025, 55(5): 979-993. DOI： 10.16152/j.cnki.xdxbzr.2025-05-004.

摘要

构建CCUS项目全流程温室气体核算体系是大范围推广CCUS技术实现净减排的重要前提，也是应对国际可持续披露准则（ISSB标准）的有效措施。鉴于此，分别从CCUS运营的“时间边界、物理边界、核算边界”入手，聚焦“捕集阶段-运输阶段-利用阶段-封存阶段”等核心环节，嵌入范围1、范围2和范围3温室气体核算方法，试图构建CCUS建设运营周期内全范围核算的理论体系，并结合现实中CCUS运营的数据可获取性，构建了CCUS项目全流程温室气体核算指标体系。进一步，在实际核算过程中，结合国际ISSB标准的要求和温室气体核算的数据指标，指出中国CCUS项目运营过程中全范围核算的关键步骤和有效措施。研究结论为完善国内温室气体的全范围核算奠定基础，尤其是对CCUS项目净减排贡献的核定具有重要的参考价值。

Abstract

The construction of a full-chain greenhouse gas accounting system for CCUS projects is an important aspect of large-scale promotion of CCUS technology to achieve net emission reduction

and it is also an effective measure to cope with the compliant operation requirements such as the latest International Sustainability Disclosure Board (ISSB) standards. In view of this

this paper starts from the "time boundary-physical boundary-accounting boundary" analysis of CCUS operation

focuses on the core links such as "capture stagetransportation stage-utilization stage-storage stage"

embeds Scope 1

Scope 2 and Scope 3 greenhouse gas accounting methods

tries to construct a theoretical system of full-chain accounting in the CCUS construction and operation cycle

and constructs a life-cycle greenhouse gas accounting index system for CCUS projects based on the data availability of CCUS operation in reality. Furthermore

in the actual accounting process

this paper also points out the key steps and effective measures of full-chain accounting in the operation of CCUS projects in China are based on the requirements of international ISSB standards and the data indicators of greenhouse gas accounting. The research in this paper lays a foundation for improving the full-chain accounting of greenhouse gases in China

especially for the verification of the net emission reduction contribution of CCUS projects.

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