2024, Volume 26, Issue 4
Strategic Study of CAE >> 2024, Volume 26, Issue 4 doi: 10.15302/J-SSCAE-2024.04.010
Strategies to Improve China’s Carbon Accounting System under International Green Trade Barriers
1. School of Environment, Tsinghua University, Beijing 100084, China;
2. Tsinghua-Rio Tinto Joint Research Centre for Resources, Energy and Sustainable Development, Tsinghua University, Beijing 100084, China;
3. Institute of Climate Change and Sustainable Development, Tsinghua University, Beijing 100084, China;
4. State Key Joint Laboratory of Environment Simulation and Pollution Control, Beijing 100084, China;
5. Institute for Carbon Neutrality, Tsinghua University, Beijing 100084, China;
6. Beijing Laboratory of Environmental Frontier Technologies, Beijing 100084, China;
7. Institute of Energy, Environment and Economy, Tsinghua University, Beijing 100084, China;
8. Secretariat of the China Council for International Cooperation on Environment and Development, Beijing 100035, China
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Abstract
In response to the global climate crisis, some countries and regions have established green trade “carbon barriers” that leverage their advantages in carbon emissions accounting and certification to curtail exports of Chinese products. Facing these emerging challenges, China needs to refine its carbon accounting system to contribute to an equitable and cooperative global climate governance and trade system. This study aims to improve China’s carbon accounting system. It summarizes the essence and construction progress of the carbon accounting system, introduces the accounting and reporting requirements of international green trade mechanisms, and employs comparative analysis to examine the differences between China’s carbon market, the European Union’s Carbon Border Adjustment Mechanism, and the “Regulation (EU) 2023/1542 concerning batteries and waste batteries” in terms of accounting boundaries, methodologies, and data support and quality assurance systems. The findings indicate that while China’s carbon market aligns with international green trade mechanisms in terms of accounting methodologies, it lags significantly in its carbon footprint system as well as data support and quality assurance systems. These gaps mean that Chinese export-oriented enterprises struggle to overcome these carbon barriers with the current accounting system, potentially hindering the development of emerging industries. The study suggests that China should adhere to its fundamental stance of opposing unfair green trade barriers and take specific measures to improve the carbon accounting system: (1) enhancing the product-level carbon accounting system, (2) establishing a credible platform for emission factor data, (3) bolstering research support from academic institutions, (4) reinforcing data security management, and (5) improving the carbon accounting and reporting capabilities of affected enterprises.
Keywords
carbon emissions accounting system ; green trade barrier mechanisms ; Regulation (EU) 2023/1542 concerning batteries and waste batteries ; Carbon Border Adjustment Mechanism
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