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GB/T 46412-2025Asset management - Application guidance of carbon asset management system (English PDF)

资产管理　碳资产管理体系应用指南

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Issued by

SAMR; SAC

Level / Type

National · Recommended

Issue date

October 5, 2025

Implementation date

October 5, 2025

Scope

GB/T 46412-2025 is the English-translated version of 资产管理　碳资产管理体系应用指南.

GB/T 46412-2025 is the Chinese standard "Asset management - Application guidance of carbon asset management system".

Its scope clause reads: This document provides application guidance for organizations to establish, implement, maintain, and continuously improve a carbon asset management system, outlining organizational context, leadership, and other relevant factors.

Related elements include function, planning, support, operation, performance evaluation, and improvement. This document applies to all types of organizations that use GB/T 33173 to establish, implement, and review carbon asset management systems. Its clauses include terms and definitions.

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Document preview — GB/T 46412-2025

National Standard of the People's Republic of China

ICS: 13.020
Classification: A 01

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

Preface
1.Scope
2 Normative References
3.Terms and Definitions
4.Organizational Environment
4.1 Understanding the organization and its environment
4.2 Understanding the needs and expectations of stakeholders
4.3 Defining the Scope of the Carbon Asset Management System
4.4 Carbon Asset Management System
4.5 Carbon Asset Management Decisions
5.Leadership Role
5.1 Leadership Role and Commitment
5.2 Carbon Asset Management Policy
5.3 Roles, Responsibilities, and Authority
6.Planning
6.1 Identification of Carbon Assets
6.2 Carbon Asset Compliance Obligations
6.3 Measures to address risks and opportunities
6.4 Carbon Asset Management Objectives and Planning for Achieving Them
6.5 Planning Changes
7 Support
7.1 Resources
7.2 Ability
7.3 Consciousness
7.4 Communication
7.5 Documented Information
7.6 Data and Information
8 Run
8.1 Planning, Control, and Management of Operations
8.2 Change Management
8.3 Externally provided processes, products, technologies and services
9.Performance Evaluation
9.1 Monitoring, Measurement, Analysis and Evaluation
9.2 Internal Audit
9.3 Management Review
10 Improvements
10.1 Continuous Improvement
10.2 Non-conformities and Corrective Actions
10.3 Forecasting Measures

1 Scope

This document provides application guidance for organizations to establish, implement, maintain, and continuously improve a carbon asset management system, outlining organizational context, leadership, and other relevant factors.

Related elements include function, planning, support, operation, performance evaluation, and improvement.

This document applies to all types of organizations that use GB/T 33173 to establish, implement, and review carbon asset management systems.

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/T 24067 Requirements and Guidelines for Quantifying the Carbon Footprint of Greenhouse Gas Products

GB/T 32150 General Rules for Greenhouse Gas Emission Accounting and Reporting by Industrial Enterprises

GB/T 33172 Overview, Principles and Terminology of Asset Management

GB/T 33173 Asset Management System Requirements

GB/T 43706 Guidelines for the Implementation of Strategic Asset Management Plans (SAMPs)

3 Terms and Definitions

The terms and definitions defined in GB/T 24067, GB/T 32150, and GB/T 33172, as well as the following terms and definitions, apply to this document.

3.1 carbon assets

Resources that are legally owned or controlled by an organization and that can bring direct or indirect economic benefits, and that are related to greenhouse gas activities.

Note. This includes carbon quotas and carbon credits and their derivatives, carbon indicators under the carbon emission cap and carbon intensity control system, and low-carbon technologies/products/services.

Green premiums for services, etc.

3.2

A set of interrelated or interacting elements used by an organization to establish carbon asset management policies and objectives, and the processes for achieving those objectives.

elements.

3.3

The competent authorities allocate carbon emission rights to key emitting entities or greenhouse gas emission reduction project developers, allowing these carbon emission rights to be used in...

A market-based mechanism that facilitates transactions among market participants to achieve emission reduction targets in a way that optimizes social cost-effectiveness.

[Source. JR/T 0244-2022, 3.4]

3.4

Based on carbon emissions trading, it serves commercial activities that reduce greenhouse gas emissions or increase carbon sequestration capacity, using carbon quotas.

Carbon credits and other carbon emission rights are the underlying assets or mediums for financing activities.

GB/T 46304 | GB/T 38703 | GB/T 37595 | GB/T 17693.22 | GB/T 17693.21 | […]

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This preview omits tables, figures, formulas and parts of the technical clauses. The complete document — 21 pages — is available in the English PDF.

Referenced standards

Normative references

Editions of GB/T 46412

Edition	Title	Revision	Status
GB/T 46412-2025	Asset management - Application guidance of carbon asset management system	current edition	Current

This page sells the current edition, GB/T 46412-2025. Earlier editions are listed for reference only.

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