Current status and suggestions on carbon emission accounting methods for coal-to-oil projects

SU Lingyan; ZHOU Li

doi:10.12434/j.issn.2097-2547.20240270

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Current status and suggestions on carbon emission accounting methods for coal-to-oil projects

更新时间：2025-03-27

- Current status and suggestions on carbon emission accounting methods for coal-to-oil projects
- Vol. 50, Issue 3, Pages: 89-96(2025)
- 作者机构：
  
  1.龙源（北京）碳资产管理技术有限公司，北京 100034
  2.清华大学能源环境经济研究所，北京 100084
- 作者简介：
- 基金信息：
- DOI：10.12434/j.issn.2097-2547.20240270
  CLC： TQ209;TE624
- Received：19 June 2024，
  
  Revised：12 August 2024，
  
  Published：25 March 2025
- 稿件说明：
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苏玲彦,周丽.煤制油项目碳排放核算方法现状与建议[J].低碳化学与化工,2025,50(03):89-96.

SU Lingyan,ZHOU Li.Current status and suggestions on carbon emission accounting methods for coal-to-oil projects[J].Low-carbon Chemistry and Chemical Engineering,2025,50(03):89-96.
苏玲彦,周丽.煤制油项目碳排放核算方法现状与建议[J].低碳化学与化工,2025,50(03):89-96. DOI： 10.12434/j.issn.2097-2547.20240270.

SU Lingyan,ZHOU Li.Current status and suggestions on carbon emission accounting methods for coal-to-oil projects[J].Low-carbon Chemistry and Chemical Engineering,2025,50(03):89-96. DOI： 10.12434/j.issn.2097-2547.20240270.

摘要

发展煤制油是保障国家能源安全的一项战略性举措，煤制油项目也是煤化工领域主要的碳排放源之一。“双碳”背景下，确立合理的煤制油项目碳排放核算方法，获得准确的碳排放数据是将煤制油行业纳入全国碳排放权交易市场（简称“全国碳市场”）的基础，也是企业制定碳减排方案和编制可持续发展报告、ESG（环境、社会与治理）报告的基础。基于中国煤制油行业发展现状，分析了开展煤制油项目碳排放核算的意义与价值，总结了煤制油项目碳排放核算方法的现状。在排放源、核算边界和产品产量统计的一致性方面，现有化工行业核算方法不能满足煤制油行业内单位产品排放强度可比性要求；在原材料消耗相关碳排放和热力碳排放等方面，核算数据不能满足预期全国碳市场配额分配所需的质量要求。针对煤制油行业碳排放核算方面存在的不足，提出了6个方面改进建议，包括核算指南不再区分直接液化与间接液化工艺，探索联合主体履约模式，依情选择碳质量平衡与在线连续监测方法，基于低位发热量的产品折标加和处理方式，外供合成气等计为含碳输出物，以及采用净热力消耗量与默认热力碳排放因子的简化处理，以期为编制煤制油项目碳排放核算指南及相关技术标准提供参考。

Abstract

Developing coal-to-oil technology is a strategic measure to ensure national energy security

and coal-to-oil projects are also one of the major sources of carbon emissions in the coal chemical industry. In the context of the “carbon peaking and carbon neutrality goals”

establishing a reasonable carbon emission accounting method for coal-to-oil projects and obtaining accurate carbon emission data is the foundation for integrating the coal-to-oil industry into the national carbon trading market. It is also essential for enterprises to develop carbon reduction plans and compile sustainability and ESG (Environmental

Social and Governance) reports. Based on the current development status of China’s coal-to-oil industry

the significance and value of carbon emission accounting for coal-to-oil projects were analyzed and the current methods for carbon emission accounting were summarized. Existing accounting methods in the chemical industry do not meet the requirements for the comparability of unit product emission intensity in terms of consistency in emission sources

accounting boundaries and product yield statistics. In areas such as carbon emissions from raw material consumption and thermal emissions

the accounting data does not meet the quality requirements necessary for carbon market quota allocation. To address these shortcomings

six recommendations were proposed

including the elimination of the distinction between direct and indirect liquefaction processes in accounting guidelines

exploring joint entity compliance models

selecting carbon mass balance and online continuous monitoring methods depending on the situation

applying product standardization and treatment based on low calorific value

treating externally supplied syngas as a carbon-containing output

and simplified treatment using net thermal energy consumption and default thermal carbon emission factors

aming to provide a reference for the development of carbon emission accounting guidelines and related technical standards for coal-to-oil projects.

关键词

Keywords

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