GB/T 32151.49-2026Requirements for greenhouse gas emission accounting and reporting - Part 49: Waste landfill enterprises (English PDF)

1 Scope

GB/T 32151.49-2026 is the Chinese national standard covering the emissions of a landfill - the methane generated by the waste in place over decades, the fraction captured by the gas collection system and the fraction oxidised in the cap, each of which has to be modelled rather than measured. The GB/T 32151 series is the basis of China's corporate greenhouse gas reporting and, through it, of the national emissions trading scheme. A landfill emits for thirty years after it stops receiving waste, which makes the model the whole of the accounting. The standard fixes the boundary, the emission sources, the activity data and factors, the calculation and the report. First edition, in force since 1 October 2026. It was issued on 31 March 2026 and takes effect on 1 October 2026, as a first edition. The document is under the responsibility of the Ministry of Ecology and Environment. This page is published from the official record of the 2026 edition; the clause text of a standard this recent is not yet in circulation, and the figures, limits and tables it contains are those of the document itself, delivered in full with the English translation.

This document specifies the boundaries, measurement, monitoring and testing requirements, and verification procedures for greenhouse gas emissions accounting and reporting by waste landfill companies. The calculation steps and accounting methods, data quality management, report content and format, etc. This document applies to the accounting and reporting of greenhouse gas emissions from municipal solid waste landfill treatment companies.

4 Accounting Boundaries

4.1 General Rules The reporting entity should define its boundaries as an independent legal entity or an independently accounting unit deemed as a legal entity, and include all processing facilities and [other facilities] within that boundary. The process of accounting for and reporting greenhouse gas emissions from landfill operations and closure processes must be included, and the scope of facilities must include those directly related to emissions from landfill operations and closure processes. Operating systems; auxiliary production systems include power supply, heating, internal vehicle transportation, etc.; excluding waste transfer stations, collection, transportation, storage, and leachate. Facilities for processing, etc. Greenhouse gas emission sources from waste landfills include. emissions from vehicle transportation within the landfill, emissions from the landfill disposal process, and purchased electricity. The calculation boundary diagram for emissions generated by heat, electricity output, and emissions generated by heat is shown in Appendix A.

5 Metrological and Monitoring Requirements

5.1 Parameter Recognition Table 1 shows the parameters and methods for measuring, monitoring, and detecting greenhouse gas emissions from different sources at landfill disposal companies.

6 Accounting Steps and Methods

6.1 Accounting Steps The complete workflow for reporting entities to account for and report greenhouse gas emissions includes the following steps.

a) Determine the accounting boundaries;

b) Identify emission sources;

c) Collect activity level data;

d) Selecting and acquiring emission factor data;

e) Calculate the emissions from fuel combustion, the total greenhouse gas emissions directly from landfill disposal, and the purchased and exported electricity and heat, respectively. The corresponding emissions;

f) Summarize and calculate the company's greenhouse gas emissions;

g) Prepare emission reports and ensure data quality management and document archiving.

7 Data Quality Management

7.1 Management System Reporting entities should strengthen greenhouse gas data quality management, including but not limited to.

a) Establish regulations and systems for corporate greenhouse gas emissions accounting and reporting, including responsible organizations and personnel, work processes and content, and work procedures. Establish cycles and timeframes; assign dedicated personnel to be responsible for the company's greenhouse gas emissions accounting and reporting.

b) Classify greenhouse gas emission sources according to their importance and establish enterprise greenhouse gas emission source classification systems. The overview table outlines the requirements for obtaining activity level data and emission factor data for different levels of emission sources;

c) Evaluate existing monitoring conditions in accordance with GB 17167, continuously improve monitoring capabilities, and formulate corresponding monitoring plans. The plan includes monitoring activity level data and parameters such as the lower heating value of fuel; and regularly inspecting measuring instruments and testing equipment. Maintenance and management of equipment and online monitoring instruments should be carried out, and records should be archived.

d) Establish and improve a greenhouse gas data recording and management system, including information on data sources, data acquisition time, and relevant responsible persons. Record management; all data archives must be retained for at least 5 years.

e) Establish an internal audit mechanism for greenhouse gas emission reports, regularly cross-check companies' greenhouse gas emission data, and construct error data. The risk assessment system was established, and corresponding adjustment plans were proposed.

f) Establish a priority system for greenhouse gas accounting parameters and select parameters according to the priority system.

7.2 Data Quality Control The reporting entity should establish a working system for greenhouse gas emission data quality control, including but not limited to the following.

a) Improve the content of the data quality control plan. 1) Clearly define the relevant information of the reporting entity, including a basic overview of the emitting unit, a site layout map, an organizational chart, and a process flow diagram. Contents such as... 2) Based on this document, clarify the actual accounting boundaries and the main emission facilities, including the accounting boundaries, facility names, categories, and codes. Information such as number and location; 3) Clearly define the data determination method, including the data calculation method, data acquisition method, relevant measurement equipment information, and missing data. Processing, data recording, and management information, etc.; 4) Clearly define the relevant regulations for internal data quality control and assurance, including the formulation, revision, and implementation of data quality control plans. This includes management processes, staffing, internal assessment management, and data file archiving management procedures; 5) Based on the error propagation method of the.2006 IPCC National Greenhouse Gas Inventory Guidelines, using activity levels and emission factor numbers... The source of the data is uncertain about the landfill disposal of the waste.

b) The emitting entity shall revise its data quality control plan under the following circumstances, and record the revisions in detail. The revisions shall comply with... The actual situation meets the requirements of this document. 1) Changes in the reporting entity's information, including the reporting entity's basic overview, plant layout map, organizational chart, and process flow. Changes to the flowchart and other content; 2) Emissions resulting from the replacement of equipment and facilities or the use of unplanned new fuels or materials; 3) Improve the accuracy of reported data by modifying the data quality control plan or adopting new measuring instruments and methods; 4) The plan was found to be inconsistent with the accounting and reporting requirements of this document.

c) The reporting entity strictly adheres to the data quality control plan in conducting greenhouse gas measurement activities and meets the following requirements. 1) The status of major equipment and facilities is consistent with the plan description; 2) The accounting boundaries are consistent with the planned accounting boundaries and major equipment and facilities, and the data internal quality control and quality assurance procedures are in place. Able to be implemented as planned; 3) All activity level data, emission factors, and production data can be measured as planned and in accordance with the plan. Record measurement results at a fixed frequency; 4) The measuring equipment is capable of obtaining effective results according to plans, accounting standards, national requirements, local requirements, or the requirements of the equipment manufacturer. Maintenance and calibration are required; otherwise, conservative treatment methods should be adopted. 5) The handling method for missing data is consistent with the plan.

8 Report Content and Format

8.1 Overview The main body of the report should follow the format in Appendix F.

8.2 Basic Information of the Reporting Entity The basic information of the reporting entity should include the entity's name, reporting year, industry, unified social credit code, legal representative, and business registration details. Camp address, mailing address, contact person, etc. The main body of the report should also include basic information about the enterprise's accounting boundaries, process flow, and a description of emission sources (tables and figures should be attached if necessary).

8.3 Greenhouse gas emissions The reporting entity should, based on a description of the accounting boundaries and the identification of emission sources, report the entire process in the form of tons of carbon dioxide equivalent (tCO2e). Calculate the total greenhouse gas emissions during the reporting period, and report the CH4 generation (t), emissions (t), and methane emissions from landfill disposal separately. CO2 equivalent, CO2 emissions from purchased and exported electricity and heat, and CO2 emissions from fuel combustion.

8.4 Activity level data and sources The reporting entity should report separately the sources of activity level data for each emission source being accounted for, including the composition of municipal solid waste during the accounting period. Information and its monitoring methods, landfill volume, purchased electricity and heat, consumption of different types of fuels and their corresponding lower heating values, etc.

8.5 Emission factor data and their sources The reporting entity should separately report the carbon content and carbon oxidation rate per unit calorific value of various fuels consumed, relevant emission factors and parameters, and purchased electricity. And the production emissions of heat, and explain the sources. GB/T 32151.49-2026. Greenhouse Gas Emissions Accounting and Reporting Requirements Part 49. Waste Landfill Management Enterprises ICS

04 National Standards of the People's Republic of China Greenhouse gas emissions accounting and reporting requirements Part

49.Waste Landfill Management Companies Published on 2026-03-

31 Implemented on October 1, 2026 State Administration for Market Regulation The State Administration for Standardization iss...