T/CCAA 96-2024 Carbon Disclosure and Quality Assessment Standards for Enterprises

Scope

Main Technical Content: Foreword Introduction II. Scope III. Normative Reference Documents IV. Terms and Definitions 4.1 Terms Related to Greenhouse Gases 4.2 Terms Related to Climate Action 4.3 Terms Related to Information Disclosure V. Carbon Information Disclosure Principles 6.1 Authenticity 6.2 Clarity 6.3 Accuracy 6.4 Completeness 6.5 Reasonableness 6.6 Transparency 6.7 Consistency VII. Carbon Information Disclosure Requirements 7.1 Basic Requirements 7.2 Disclosure Subjects 7.3 Disclosure Objects 7.4 Information Content VIII. Information Sequence IX. Disclosure Situations X. Compliance Verification 11.1 General Principles 11.2 Verification Steps 11.3 Verification Results XII. Carbon Information Disclosure Quality Evaluation 13.1 Evaluation Requirements 13.2 Evaluation Process 13.3 Evaluation Results Appendix A: Analysis of the Consistency between ISO 14064-1:2018 and the Greenhouse Gas Accounting System Appendix B: Requirements and Priority Actions for Achieving Net-Zero Emissions and/or Carbon Neutrality Appendix C: Internal Management System to Ensure Disclosure Quality Appendix D: Carbon Information Disclosure Combinations Appendix E: Corresponding Disclosure Content under Different Disclosure Situations Appendix F: Carbon Information Disclosure Quality Scoring References

Development Information

Related Standards