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GB/T 32151.5-2026Requirements for greenhouse gas emission accounting and reporting - Part 5: Iron and steel production enterprises (English PDF)

温室气体排放核算与报告要求 第5部分:钢铁生产企业

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Issued by

SAMR; SAC

Level / Type

National · Recommended

Issue date

March 31, 2026

Implementation date

October 1, 2026

Scope

GB/T 32151.5-2026 is the English-translated version of 温室气体排放核算与报告要求 第5部分:钢铁生产企业.

GB/T 32151.5-2026 is the Chinese national standard covering the greenhouse gas inventory of a steelworks - the coke and coal into the blast furnace, the limestone calcined, the electricity and the process gases used and exported, on the single largest industrial emitter in China. The GB/T 32151 series is the basis of China's corporate greenhouse gas reporting and, through it, of the national emissions trading scheme. Steel accounts for around a sixth of China's emissions, and the sector has now entered the national trading scheme. The standard fixes the boundary, the emission sources, the activity data and factors, the calculation and the report. It replaces GB/T 32151.5-2015 and has been in force since 1 October 2026. It was issued on 31 March 2026 and takes effect on 1 October 2026, replacing GB/T 32151.5-2015. 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.

Document preview — GB/T 32151.5-2026

National Standard of the People's Republic of China

ICS
13.020.10
Classification
Z 04
Replacing
GB/T 32151.5-2015

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

Contents

  • 1 Scope
  • 4 Enterprise-level accounting boundaries
  • 4.2 Scope of Enterprise-Level Accounting and Reporting
  • 5 Enterprise-level accounting steps and methods
  • 5.2 Accounting Method
  • 5.2.2 Emissions from fossil fuel combustion
  • 5.2.3 Process Emissions
  • 5.2.4 Emissions from purchased and exported electricity
  • 5.2.5 Emissions from purchased and exported heat
  • 5.2.6 Emissions Implicit in Carbon Sequestration Products
  • 6 Scope and Accounting Method of Process-Level Accounting Report
  • 6.1 Scope of Reporting

1 Scope

GB/T 32151.5-2026 is the Chinese national standard covering the greenhouse gas inventory of a steelworks - the coke and coal into the blast furnace, the limestone calcined, the electricity and the process gases used and exported, on the single largest industrial emitter in China. The GB/T 32151 series is the basis of China's corporate greenhouse gas reporting and, through it, of the national emissions trading scheme. Steel accounts for around a sixth of China's emissions, and the sector has now entered the national trading scheme. The standard fixes the boundary, the emission sources, the activity data and factors, the calculation and the report. It replaces GB/T 32151.5-2015 and has been in force since 1 October 2026. It was issued on 31 March 2026 and takes effect on 1 October 2026, replacing GB/T 32151.5-2015. 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 accounting boundaries for greenhouse gas emissions from steel production enterprises at the enterprise level, and the accounting standards for enterprise-level reporting. The calculation steps and accounting methods, the scope and accounting methods of process-level accounting reports, data quality management, report content and format, etc. This document applies to the accounting and reporting of greenhouse gas emissions by steel production enterprises. Steel production enterprises shall follow the methods provided in this document. Calculate greenhouse gas emissions and prepare corporate greenhouse gas emission reports. For example, steel production enterprises may have emissions beyond steel product manufacturing. If other products are manufactured and greenhouse gas emissions are generated, the greenhouse gas emissions accounting and reporting requirements for enterprises in the relevant industry should be followed. Calculate and compile a report.

4 Enterprise-level accounting boundaries

4.1 General Rules The reporting entity should be a corporate entity or an independently accounting unit deemed as a legal entity, and should account for and report the greenhouse gases generated by its production system. Emissions. The accounting boundary includes the main production system, auxiliary production systems, and ancillary production systems that directly serve production, among which auxiliary... The production system includes power, electricity, water supply, testing, machine repair, warehousing, and transportation. The auxiliary production system includes the production command system (factory headquarters) and the factory... Departments and units within the district that provide services for production (such as staff canteens, workshop bathrooms, health stations, etc.). Figure 1 shows a schematic diagram of the greenhouse gas emission accounting boundary for steel production enterprises.

4.2 Scope of Enterprise-Level Accounting and Reporting

4.2.1 Emissions from fossil fuel combustion Carbon dioxide emissions from the combustion of fossil fuels consumed by steel production enterprises include stationary source emissions (such as coke ovens, sintering machines, blast furnaces, etc.). Emissions from stationary combustion equipment such as industrial boilers, and from mobile sources within the plant used for production (such as in-plant transport vehicles and handling equipment). For fossil fuels (such as coke) purchased by the company, only the greenhouse gas emissions generated by burning these fossil fuels within the company are calculated.

4.2.2 Process Emissions Steel production enterprises often encounter problems in sintering, ironmaking, and steelmaking processes due to the use of other purchased carbon-containing raw materials (such as electrodes, pig iron, ferroalloys, and direct reduction agents). Carbon dioxide emissions from the decomposition and oxidation of iron and carbonate fluxes.

4.2.3 Emissions from purchased electricity and heat Carbon dioxide emissions from the purchase of electricity and heat by enterprises.

4.2.4 Emissions generated from the output of electricity and heat Carbon dioxide emissions corresponding to the electricity and heat output by enterprises.

4.2.5 Emissions Implicit in Carbon Sequestration Products During the steel production process, a small portion of carbon is solidified in pig iron, crude steel, and other export products; another small portion is solidified in by-product coal gas. The carbon dioxide emissions from carbon-fixed products such as methanol produced from raw materials should be deducted.

5 Enterprise-level accounting steps and methods

5.1 Accounting Steps The workflow for reporting entities to conduct corporate greenhouse gas emissions accounting and reporting includes the following steps.

a) Identify emission sources;

b) Collect activity data;

c) Selecting and acquiring emission factor data;

d) Calculate the emissions from fossil fuel combustion, process emissions, emissions from purchased and exported electricity and heat, and carbon sequestration, respectively. The product's implicit emissions;

e) Compile reports on the greenhouse gas emissions of enterprises.

5.2 Accounting Method

5.2.1 General Rules The total carbon dioxide emissions from steel production enterprises equal the total emissions from the combustion of all fossil fuels, process emissions, and enterprise emissions within the accounting boundary. The sum of carbon dioxide emissions from the purchase of electricity and heat by the enterprise, while deducting the carbon dioxide emissions implied by carbon sequestration products and the emissions from output. The carbon dioxide emissions corresponding to the electricity and heat generated are calculated according to formula (1). E< sub>enterprise< /sub> = E< sub>combustion< /sub> = E< sub>process< /sub> = E< sub>purchased electricity< /sub> = E< sub>purchased heat< /sub> - R< sub>carbon fixation< /sub> - E< sub>output electricity< /sub> - E< sub>output heat< /sub> (1) In the formula. Company E - Total carbon dioxide emissions, expressed in tons of carbon dioxide equivalent (tCO2e); E< sub>combustion< /sub>

--- the total greenhouse gas emissions from the combustion of fossil fuels, expressed in tons of carbon dioxide equivalent (tCO< sub>2e< /sub>). E-process - Total greenhouse gas emissions from the process, expressed in tons of carbon dioxide equivalent (tCO2e); E - Purchased electricity - Carbon dioxide emissions from purchased electricity, expressed in tons of carbon dioxide equivalent (tCO2e); E - Purchased heat - Carbon dioxide emissions from purchased heat, expressed in tons of carbon dioxide equivalent (tCO2e); R-carbon sequestration - the emissions implied by a company's carbon sequestration products, expressed in tons of carbon dioxide equivalent (tCO2e); E - Output electricity - The carbon dioxide emissions generated by the output electricity, expressed in tons of carbon dioxide equivalent (tCO2e); E - Heat output - Carbon dioxide emissions generated by the output heat, expressed in tons of carbon dioxide equivalent (tCO2e).

5.2.2 Emissions from fossil fuel combustion

5.2.2.1 Calculation Formula Carbon dioxide emissions from fossil fuel combustion are the amount of oxygen produced by the combustion of various fossil fuels during the accounting and reporting year for steel companies. The total carbon emissions are calculated according to formula (2).

5.2.2.2 Activity Data and Sources 5.2.2.2.1 General Rules Fossil fuel combustion activity data is the product of the consumption of various fuels and the average lower heating value during the accounting and reporting year, calculated according to... Calculate using equation (3). 5.2.2.2.2 Fossil fuel consumption The amount is determined based on the purchase volume, sales volume, inventory changes, and other consumption (excluding steel production) of various fuels during the accounting and reporting period. Each party determines its own consumption. Fuel purchases and sales should prioritize data from metering instruments; when metering data is unavailable, procurement data should be used instead. Data on settlement documents such as sales orders or bills of lading, and changes in inventory are determined using readings from measuring tools or other compliant methods. (This is related to steel production.) Other consumption besides production is obtained from the enterprise's energy balance sheet and calculated using formula (4). 5.2.2.2.3 Lower heating value The determination of the lower heating value of fuel should be entrusted to a qualified professional institution for testing, or it can be carried out using the method provided in the settlement voucher with the relevant party. Detected values. If actual measurement is used, the lower heating value of fossil fuels should be tested according to GB/T 213, GB/T 384, and GB/T 22723.For solids For fossil fuels, relevant data on the base received should be collected. Specifically, for coal, inspections should be conducted at least once a month or upon each batch of fuel arriving at the plant. The lower heating value of a fuel type is determined by a weighted average of the amount of fuel delivered to the plant or the monthly consumption; for oil products, this can be determined at the time of each batch of fuel delivery or... Tests are conducted quarterly, and the arithmetic average is taken as the lower heating value of the oil product; for gaseous fuels such as natural gas, the lower heating value can be determined after each batch of fuel enters the system. The factory conducts tests every hour or every six months, and takes the arithmetic mean as the lower heating value. For enterprises that do not have the conditions to conduct actual measurements, refer to the recommended values for the lower heating value of common fossil fuels in Table A.1 of Appendix A.

5.2.2.3 Emission Factor Data Acquisition The carbon dioxide emission factor of fossil fuel combustion is calculated according to formula (5).

5.2.3 Process Emissions

5.2.3.1 Calculation Formula 5.2.3.1.1 General Rules The carbon dioxide emissions generated during the process are calculated according to formulas (6) to (9). E< sub>process< /sub> = E< sub>carbonate flux< /sub> = E< sub>electrode< /sub> = E< sub>raw material< /sub> (6) In the formula. Process E - The total amount of carbon dioxide emissions generated by the process, expressed in tons of carbon dioxide equivalent (tCO2e); E. Carbonate fluxes - Carbon dioxide emissions generated by the consumption of carbonate fluxes, expressed in tons of carbon dioxide equivalent (tCO2e); E-electrode - The amount of carbon dioxide emissions generated by electrode consumption, expressed in tons of carbon dioxide equivalent (tCO2e); E-raw materials - Oxygen dioxide generated from the consumption of purchased electrodes, pig iron, ferroalloys, direct reduced iron, scrap steel, and other carbon-containing raw materials. Carbon dioxide emissions, expressed in tons of carbon dioxide equivalent (tCO2e). 5.2.3.1.2 Carbon dioxide emissions from the consumption of carbonate fluxes The carbon dioxide emissions generated by the consumption of carbonate fluxes are calculated according to formula (7). 5.2.3.1.3 Carbon dioxide emissions from electrode consumption The carbon dioxide emissions generated by electrode consumption are calculated according to formula (8). E electrode = P electrode × EF electrode (8) In the formula. E-electrode - The amount of carbon dioxide emissions generated by electrode consumption, expressed in tons of carbon dioxide equivalent (tCO2e); P-electrode - The amount of electrodes consumed in electric arc furnace steelmaking and refining furnaces during the accounting and reporting period, expressed in tons (t); EF electrode - The carbon dioxide emission factor of electrodes consumed in electric arc furnace steelmaking and refining furnaces, etc., is calculated in tons of carbon dioxide per ton (tCO2/t). 5.2.3.1.4 Carbon dioxide emissions from the consumption of purchased pig iron and other carbon-containing raw materials Carbon dioxide emissions from the consumption of purchased electrodes, pig iron, ferroalloys, direct reduced iron, scrap steel, and other carbon-containing raw materials are calculated according to public... Calculate using equation (9).

5.2.3.2 Activity Data Acquisition The consumption of carbonate fluxes and electrodes is calculated using formula (4), and the purchase quantity of carbon-containing raw materials is preferentially based on the measurement data of measuring instruments. According to reports, when measurement data is unavailable, the data on settlement documents such as purchase orders is used.

5.2.3.3 Acquisition of Emission Factor Data Enterprises may also entrust qualified professional institutions to conduct testing or use the test values provided in the settlement vouchers with relevant parties. This should be done in accordance with... For testing emission factors of limestone and dolomite, as per GB/T 3286.9 and other relevant documents, the recommended values in Appendix A may also be used; for emission factors of iron-containing substances... The value can be calculated from the corresponding carbon content, and should be in accordance with GB/T 223.69, GB/T 223.86, GB/T 4699.4, GB/T 4333.10, The relevant provisions of documents such as GB/T 7731.10, GB/T 8704.1, YB/T 5339, and YB/T 5340 shall be used to test the carbon content of iron-containing substances.

5.2.4 Emissions from purchased and exported electricity

5.2.4.1 Calculation Formula The greenhouse gas emissions generated by the electricity purchased and exported by the enterprise are calculated according to formulas (10) and (11). E purchased electricity = AD purchased electricity × EF purchased electricity (10) Output voltage E = Output voltage AD × Output voltage EF (11) In the formula. E - Purchased electricity - Emissions corresponding to purchased electricity, expressed in tons of carbon dioxide equivalent (tCO2e); Purchased Electricity - Electricity purchased during the accounting and reporting year, in megawatt-hours (MWh); EF purchased electricity - average CO2 emission factor of electricity, expressed in tons of CO2 per megawatt-hour (tCO2/MWh); E - Output electricity - The emissions corresponding to the output electricity, expressed in tons of carbon dioxide equivalent (tCO2e); AD Output Electricity - Output electricity during the accounting and reporting year, in megawatt-hours (MWh); EF output electricity

--- the average CO2 emission factor of electricity, expressed in tons of CO2 per megawatt-hour (tCO2/MWh).

5.2.4.2 Activity Data Acquisition The data on purchased and exported electricity activities shall be based on the readings recorded by the electricity meters of the steel production enterprises, or may be based on electricity bills or settlement statements, etc. Data on the settlement voucher. When purchasing non-fossil energy electricity, in addition to the above-mentioned activity data requirements, a green electricity certificate issued by the relevant department should be available.

5.2.4.3 Emission Factor Data Acquisition Electricity emission factors can be adopted using the national average carbon dioxide emission factor for electricity published by the Ministry of Ecology and Environment and the National Bureau of Statistics; if the report For entities involving the use of non-fossil energy electricity, the relevant electricity emission factors should be determined in accordance with Appendix B.

5.2.5 Emissions from purchased and exported heat

5.2.5.1 Calculation Formula Carbon dioxide emissions from heat purchased and exported by a company are calculated by multiplying the purchased and exported heat by the emission factor. Therefore, we can calculate according to formulas (12) and (13). E purchase heat = AD purchase heat × EF purchase heat (12) E output heat = AD output heat × EF output heat (13) In the formula. E - Purchased Heat - The carbon dioxide emissions from the heat production process corresponding to the purchased heat, expressed in tons of carbon dioxide equivalent (tCO2e). AD Purchased Heat

--- Purchased heat during the accounting and reporting year, in gigajoules (GJ); EF purchased heat - annual average heating emission factor, expressed in tons of carbon dioxide per gigajoule (tCO2/GJ); E - Output heat - The amount of carbon dioxide emissions from the heat production process corresponding to the output heat, expressed in tons of carbon dioxide equivalent (tCO2e); AD output heat

--- the heat output during the accounting and reporting year, in gigajoules (GJ); EF output heat

--- annual average heating emission factor, expressed in tons of carbon dioxide per gigajoul (tCO2/GJ).

5.2.5.2 Activity Data Acquisition Data on heat purchases and exports should be based on readings from the company's heat meters, or alternatively, onvoices for heat charges provided by the supplier. Or data on settlement documents such as settlement statements. Hot water measured in units of mass can be converted into units of heat using formula (14).

5.2.5.3 Emission Factor Data Acquisition The thermal emission factor should preferably be the measured value of the heating unit, or it can be calculated as 0.11tCO2/GJ.

5.2.6 Emissions Implicit in Carbon Sequestration Products

5.2.6.1 Calculation Formula The carbon dioxide emissions implied by carbon sequestration products are calculated using formula (16).

5.2.6.2 Activity Data Acquisition Production volume is determined based on the sales volume and inventory changes of carbon sequestration products during the accounting and reporting period. Sales volume is primarily measured using measuring instruments. Measurement data is used; when measurement data is unavailable, data from settlement documents such as sales orders is used. Inventory changes are measured using readings from measurement tools or... Other methods that meet the requirements can be used to determine the result, and formula (17) can be used to calculate it.

5.2.6.3 Emission Factor Data Acquisition The recommended values for carbon dioxide emission factors of pig iron and crude steel are shown in Table A.2; the recommended values for carbon dioxide emission factors of methanol are shown in Table A.3. Recommended value.

6.1 Scope of Reporting

6.1.1 Main processes in steel production The schematic diagram of the scope of the process-level accounting report is shown in Figure C.1 of Appendix C. The main processes of steel production include the following.

a) Coking process. including coal preparation, coking, coke quenching (including dry quenching, wet quenching and coke treatment), coal gas purification and chemical product recovery (including cooling). Condensing blower, tar-ammonia-water separation, desulfurization and decyanation, ammonia recovery, benzene recovery, oil depot, circulating water, coking wastewater treatment, flue gas purification system Systematic management (including VOCs collection and treatment), excluding coal washing, coal gas storage and distribution stations, deep processing of coal tar, benzene refining, and coke oven gas resource utilization. Utilization, etc.

b) Sintering process. including fuel and flux crushing, batching, mixing and granulation, feeding, ignition, sintering, cooling, granulation and screening, and flue gas purification. And waste heat recovery systems, etc.

c) Pelletizing process. including iron raw material pretreatment, batching and mixing, pelletizing, green pellet screening, feeding, drying and preheating, roasting, cooling, and flue gas purification. Chemical systems and waste heat recovery systems, etc.

d) Ironmaking process. The blast furnace ironmaking process includes the blast furnace body, hot blast stove, pulverized coal preparation and injection, charging and feeding, tapping area and slag removal. Treatment (excluding slag post-treatment), soft wat...

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This preview omits tables, figures, formulas and parts of the technical clauses. The complete document — 57 pages — is available in the English PDF.

Referenced standards

Editions of GB/T 32151.5

EditionTitleRevisionStatus
GB/T 32151.5-2026Requirements for greenhouse gas emission accounting and reporting - Part 5: Iron and steel production enterprisescurrent editionCurrent
GB/T 32151.5-2015Requirements for greenhouse gas emission accounting and reporting - Part 5: Iron and steel production enterprisesprevious editionIn force until 1 October 2026

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