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GB/T 32150-2025General guidelines for greenhouse gas emission accounting and reporting for industrial enterprises (English PDF)

工业企业温室气体排放核算和报告通则

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Issued by

SAMR; SAC

Level / Type

National · Recommended

Issue date

December 31, 2025

Implementation date

July 1, 2026

Scope

GB/T 32150-2025 is the English-translated version of 工业企业温室气体排放核算和报告通则.

GB/T 32150-2025 is the Chinese standard "General guidelines for greenhouse gas emission accounting and reporting for industrial enterprises".

Its scope clause reads: This document specifies the basic principles, workflow, accounting boundaries, accounting steps, and methods for greenhouse gas emission accounting and reporting by industrial enterprises.

Legal, accounting quality assurance, and greenhouse gas emissions reporting. This document is applicable to guiding industrial enterprises or organizations in developing standards for greenhouse gas emission accounting methods and reporting requirements, and also serves as a guide for other types of organizations.

This provides a methodological reference for enterprises to carry out greenhouse gas emission accounting and reporting activities. Its clauses include terms and definitions.

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Document preview — GB/T 32150-2025

National Standard of the People's Republic of China

ICS
13.020.10
Classification
Z 04
Replacing
GB/T 32150-2015

Issued by: State Administration for Market Regulation; Standardization Administration of the PRC

Contents

  • Preface
  • Introduction
  • 1.Scope
  • 2 Normative References
  • 3.Terms and Definitions
  • 4.Basic Principles
  • 4.1 Correlation
  • 4.2 Integrity
  • 4.3 Comparability
  • 4.4 Accuracy
  • 4.5 Transparency
  • 5.Workflow for Greenhouse Gas Emissions Accounting and Reporting
  • 6 Greenhouse gas emission accounting boundary
  • 7.Greenhouse Gas Emission Accounting Procedures and Methods
  • 7.1 Identifying Greenhouse Gas Sources and Types
  • 7.2 Selection of Accounting Method
  • 7.3 Selection and Collection of Greenhouse Gas Activity Data
  • 7.4 Selecting or Measuring Greenhouse Gas Emission Factors
  • 7.5 Calculation and Summary of Greenhouse Gas Emissions
  • 8.Quality assurance of accounting work
  • 9 Greenhouse Gas Emissions Report
  • 9.1 General Rules
  • 9.2 Basic Information of the Reporting Entity
  • 9.3 Greenhouse gas emissions
  • 9.4 Activity Data and Its Sources
  • 9.5 Emission Factors and Their Sources
  • Appendix A (Informative) Principles for Accounting and Reporting Other Indirect Greenhouse Gas Emissions

1 Scope

This document specifies the basic principles, workflow, accounting boundaries, accounting steps, and methods for greenhouse gas emission accounting and reporting by industrial enterprises.

Legal, accounting quality assurance, and greenhouse gas emissions reporting.

This document is applicable to guiding industrial enterprises or organizations in developing standards for greenhouse gas emission accounting methods and reporting requirements, and also serves as a guide for other types of organizations.

This provides a methodological reference for enterprises to carry out greenhouse gas emission accounting and reporting activities.

2 Normative references

The contents of the following documents, through normative references within the text, constitute essential provisions of this document. Dated citations are not included.

For references to documents, only the version corresponding to that date applies to this document; for undated references, the latest version (including all amendments) applies.

This document.

GB 17167 General Rules for the Configuration and Management of Energy Measuring Instruments in Energy-Using Units

GB/T 32151.49 Greenhouse Gas Emissions Accounting and Reporting Requirements - Part 49.Waste Landfill Management Enterprises

GB/T 32151.55 Greenhouse Gas Emission Accounting and Reporting Requirements Part 55.Domestic Wastewater Treatment Enterprises

3 Terms and Definitions

The following terms and definitions apply to this document.

3.1 Greenhouse gases (GHG)

Naturally occurring and human-generated elements in the atmosphere that can absorb and disperse pollutants produced by the Earth's surface, atmosphere, and clouds.

Gaseous components of radiation with wavelengths in the infrared spectrum.

Note. Unless otherwise specified, greenhouse gases in this document include carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), and hydrofluorocarbons (HFCs).

Perfluorocarbons (PFCs), sulfur hexafluoride (SF6), and nitrogen trifluoride (NF3).

3.2 Reporting entity

Legal entities or independent accounting units that are treated as legal entities and have greenhouse gas emission activities.

3.3 facilities

A mobile or stationary device, group of devices, or series of production processes belonging to a specific geographical boundary, organizational unit, or production process.

process.

3.4 Accounting boundary

The scope of greenhouse gas emissions related to the production and operation activities of the reporting entity (3.2).

3.5 Greenhouse gas source

The process of releasing greenhouse gases into the atmosphere.

......
This preview omits tables, figures, formulas and parts of the technical clauses. The complete document — 18 pages — is available in the English PDF.

Referenced standards

Cited by

Editions of GB/T 32150

EditionTitleRevisionStatus
GB/T 32150-2025General guidelines for greenhouse gas emission accounting and reporting for industrial enterprisescurrent editionCurrent
GB/T 32150-2015General guidelines for greenhouse gas emission accounting and reporting for industrial enterprisesprevious editionSuperseded

This page sells the current edition, GB/T 32150-2025. Earlier editions are listed for reference only.

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