Exploration on carbon emission accounting framework and carbon reduction pathways for mining enterprises

WANG Liang; HAN Yu

doi:10.26940/j.cnki.10-1912/TD.2537

Abstract：Against the backdrop of advancing the"Dual Carbon"strategy,the mining industry,as a fundamental sector for the supply of energy and mineral resources,accounts for approximately 4%‒7%of global total carbon emissions and stands as a key field for industrial emission reduction.However,it currently faces the dual bottlenecks of an inconsistent accounting system and insufficient attention from mining enterprises.Therefore,research is conducted focusing on carbon emission governance in mines.Firstly,it elaborates on the significant role of the accounting framework in helping mining enterprises overcome the blindness in emission reduction,enabling the industry to achieve orderly emission reduction,and advancing the overall"Dual Carbon"goals.Secondly,it constructs a three-level accounting framework consisting of"de-fining boundaries at the foundation level,calculating data at the implementation level,and ensuring credibility at the sup-port level",and clarifies the core content and operational logic of each level.Thirdly,based on relevant national standards,it derives a general calculation formula for the total GHG(Greenhouse Gas)emissions of mines,which allows for para-meter adjustments as needed.Finally,combined with practical experience,it proposes seven carbon reduction pathways,including establishing a data management mechanism,optimizing production processes,and adjusting the energy struc-ture.The research aims to fill the gap in the study of carbon accounting in the mining industry,provide scientific and feas-ible emission reduction solutions for mining enterprises,and contribute to the green transformation of the industry and the achievement of the"Dual Carbon"goals.