T/CECRPA 008-2024 Guidelines for Disclosure of Greenhouse Gas Information by Enterprises Part 1: General Principles
T/CECRPA 008-2024 Guidelines for Disclosure of Greenhouse Gas Information by Enterprises Part 1: General Principles
Basic Information
Scope
Scope: This document proposes the basic principles, disclosure requirements, disclosure methods, and disclosure content for enterprises to disclose greenhouse gas emissions information. This document applies to enterprises disclosing greenhouse gas emissions information related to their business activities, including but not limited to industrial enterprises, commercial organizations, etc. Public institutions and social organizations may refer to and implement it accordingly. Main technical content: The "Guide" is divided into a main body and appendices. The main body includes six chapters, which clarify the scope of the "Guide", normative reference documents, terms and definitions, disclosure principles, disclosure norms and methods, and disclosure content, etc. The main content is as follows: Chapter 1 "Scope" clarifies that the "Guide" applies to greenhouse gas emissions disclosure of industrial enterprises, commercial organizations, and public institutions, and that disclosure requirements already stipulated in other laws and regulations shall be implemented in accordance with the law. Chapter 2 "Normative Reference Documents" mainly cites domestic and international standards and guidelines related to accounting and disclosure. Chapter 3 "Terms and Definitions" stipulates 20 main terms, mainly referring to the standard terminology in standards such as GB/T 32150-2015 "General Principles for Greenhouse Gas Emissions Accounting and Reporting of Industrial Enterprises", "Greenhouse Gas Accounting System - Standards for Enterprise Accounting and Reporting", and ISO 14064-1:2018 "Specification and Guidelines for Quantification and Reporting of Greenhouse Gas Emissions and Removals at the Organization Level". Chapter 4 "Disclosure Principles" stipulates from seven aspects: compliance, relevance, consistency, completeness, accuracy, security, timeliness, and accessibility. Chapter 5 "Disclosure Norms and Methods" stipulates the norms for disclosing information and divi