T/CAEE 025-2026 Accounting Methodology for Greenhouse Gas Emissions from Recycling and Utilization of Waste Lithium-Ion Batteries

Scope

This document specifies the terms and definitions, accounting requirements, accounting procedures, system boundaries, data collection, greenhouse gas emission calculation, report content, and the release of accounting reports for the accounting of greenhouse gas emissions from the recycling and utilization of waste lithium-ion batteries. This document is applicable to the accounting and reporting of greenhouse gas emissions during the recycling and utilization of waste lithium-ion batteries. 4. Accounting Requirements The accounting and reporting of greenhouse gas emissions from the recycling and utilization of waste lithium-ion batteries shall comply with the following basic principles: - Completeness: All greenhouse gas emission sources and activities within the system boundaries that meet the requirements of this document shall be accounted for and reported. This includes direct emissions, indirect energy emissions, and other indirect emissions generated during the pre-processing and recycling stages, to avoid omissions or duplicate calculations. - Relevance: Select greenhouse gas sources, sinks, reservoirs, data, and methods that suit the needs of target users. Ensure that the accounting results can truly reflect the distribution of carbon footprints during the recycling and utilization process, to support relevant decision-making. - Consistency: The same accounting methods, system boundaries, and data processing principles shall be used within the same accounting case or across different accounting periods. If the accounting methods change, this shall be clearly explained and the reasons provided in the report. - Accuracy: Minimize deviations and uncertainties in the accounting results. Priority shall be given to using original data and selecting emission factors that best reflect the characteristics of the activities to ensure the reliability of the results. - Transparency: All assumptions, method descriptions, data sources, selection criteria, and calculati

Development Information

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