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An initial carbon emission calculation formula for the pulp molding industry was first proposed in accordance with the calculation guidelines provided by the Intergovernmental Panel on Climate Change (IPCC). The formula was primarily developed by utilizing the greenhouse gas accounting methods used in the pulp and paper industry and the life cycle assessment (LCA) theory. Carbon dioxide emissions coming into being during the production processes of dry-press and wet-press pulp molding were calculated individually, alongside the carbon emission factors throughout the lifecycle of the products. This study also delivers a comparative analysis of pulp molding products and similar cushion packaging materials. Moreover, the findings reveal that during the production phase, particularly in the formative stages of pulp molding, substantial carbon dioxide emissions would be produced, with dry-press pulp molding products exhibiting markedly higher carbon emission factors than their wet-press counterparts. The primary objective of achieving low-carbon transformation for the pulp molding industry was to reduce the carbon emissions caused by the forming process, primarily by improving the forming process and enhancing energy efficiency or utilizing clean energy. [ABSTRACT FROM AUTHOR]

Wave energy, as a significant renewable and clean energy source with vast global reserves, exhibits no greenhouse gas or other pollution during real-sea operational conditions. However, throughout the entire lifecycle, wave energy convertors can produce additional CO2 emissions due to the use of raw materials and emissions during transportation. Based on laboratory test data from a wave energy convertor model, this study ensures consistency between the model and the actual sea-deployed wave energy convertors in terms of performance, materials, and geometric shapes using similarity criteria. Carbon emission factors from China, the European Union, Brazil, and Japan are selected to predict the carbon emissions of wave energy convertors in real-sea conditions. The research indicates: (1) The predicted carbon emission coefficient for unit electricity generation ( E F co 2 ) of wave energy is 0.008–0.057 kg CO2/kWh; when the traditional steel production mode is adopted, the E F co 2 in this paper is 0.014–0.059 kg CO2/kWh, similar to existing research conclusions for the emission factor of CO2 for wave energy convertor (0.012–0.050 kg CO2/kWh). The predicted data on carbon emissions in the lifecycle of wave energy convertors aligns closely with actual operational data. (2) The main source of carbon emissions in the life cycle of a wave energy converter, excluding the recycling of manufacturing metal materials, is the manufacturing stage, which accounts for 90% of the total carbon emissions. When the recycling of manufacturing metal materials is considered, the carbon emissions in the manufacturing stage are reduced, and the carbon emissions in the transport stage are increased, from about 7% to about 20%. (3) Under the most ideal conditions, the carbon payback period for a wave energy convertor ranges from 0.28 to 2.06 years, and the carbon reduction during the design lifespan (20 years) varies from 238.33 t CO2 (minimum) to 261.80 t CO2 (maximum). [ABSTRACT FROM AUTHOR]

Blue carbon has been proposed as a nature-based solution for climate change mitigation; however, a limited number of published works and data and knowledge gaps hinder the development of small island developing states' (SIDS) national blue carbon resources globally. This paper reviews the blue carbon ecosystems of Seychelles as a case study in the context of SIDS, comparing estimations by the Blue Carbon Lab and recent blue carbon (mangrove and seagrass) evaluations submitted to the Seychelles national government. Mangroves (2195 ha, 80% in Aldabra Atoll) and seagrasses (142,065 ha) dominate in Seychelles, with coral reefs having the potential for carbon sequestration (169,000 ha). Seychelles is on track to protecting its blue carbon, but these systems are threatened by rising sea levels, coastal squeeze, erosion, severe storms, and human activities. The importance of carbon inventories, accounting institutions, and continuous monitoring of blue carbon systems is discussed. Blue accounting is necessary for accurate accounting of carbon sequestration and carbon storage, generating carbon credits, and representing impactful reductions in greenhouse gases for NDCs. Challenges and opportunities include policy legislation regarding ownership rights, accreditation and certification for carbon credits, sustainable financing mechanisms like natural asset companies and blue tokens, local engagement for long-term success, and carbon market dynamics following COP27. The restoration and regulation of blue carbon resources for optimal ecosystem services delivery, carbon inventories, and blue carbon policy are recommended development priorities. Blue carbon ecosystems have the potential to contribute to NDCs of SIDS while simultaneously offering sustainable development pathways for local communities through the multiple ecosystem services they provide. [ABSTRACT FROM AUTHOR]

(1)Background——Nowadays, the problem of global warming is becoming increasingly serious, and energy conservation and emission reduction are imperative. Forestry is an important basic industry of national economy, and forestry enterprises play an important role in promoting economic and social development and protecting ecological environment. Carbon accounting information disclosure can meet the needs of stakeholders for information acquisition, enhance the trust of investors in enterprises, improve the market valuation of enterprises, and promote the sustainable development of enterprises. At present, there are relatively few studies on the correlation between the quality of carbon accounting information disclosure and forestry enterprises value. (2) Methods——On the basis of theoretical analysis, this paper put forward the research hypotheses. The enterprises value was selected as the dependent variable, the quality of carbon accounting information disclosure was selected as the independent variable. Based on the unbalanced panel data of 80 listed forestry companies in China from 2013 to 2022,this paper discussed the relationship between the quality of carbon accounting information disclosure and the value of the listed forestry companies through empirical analysis, and identified the influencing factors of the quality of carbon accounting information disclosure. (3) Results——First, according to the descriptive statistical analysis, the quality of carbon accounting information disclosure of the listed forestry companies in China is different, and there is still a lack of disclosure awareness. Second, according to the correlation analysis, the correlation coefficients between the two variables are less than 0. 8,indicating that there is no serious multicollinearity. Third, according to the multiple linear regression analysis, the quality of carbon accounting information disclosure has a significant positive impact on the value of the forestry enterprises, and the enterprise scale has a significant positive relationship with the quality of carbon accounting information disclosure. Compared with the non-state-owned forestry enterprises, the quality of carbon accounting information disclosure of the state-owned forestry enterprises is higher. Fourth, according to the robustness test, the above empirical results have been further confirmed. (4) Conclusions and Discussions——Based on the above analysis, the following conclusions can be drawn: First, the quality of carbon accounting information disclosed by the listed forestry companies is quite different, and the overall quality is not high. Second. The higher the quality of carbon accounting information disclosed by the listed forestry companies, the higher the enterprise value will be. Third, there is also a significant positive correlation between the quality of carbon accounting information disclosure of the listed forestry companies and the enterprises scale and the nature of the actual controllers. Based on the above conclusions, the following policy suggestions are put forward: First, forestry enterprise managers should attach great importance to the disclosure of carbon accounting information, and strive to improve the quality of carbon accounting information disclosure from five aspects: carbon emission disclosure, carbon emission reduction performance, carbon information disclosure carriers, carbon emission reduction management, carbon emission supervision and certification disclosure, so as to continuously improve the enterprise value. Second, the government departments and regulatory agencies should further improve laws and regulations related to carbon accounting information disclosure, formulate disclosure standards suitable for China’s national conditions, and continuously strengthen supervision and punishment of forestry enterprises, so as to help the forestry enterprises achieve sustainable development. [ABSTRACT FROM AUTHOR]

Atmospheric carbon dioxide emanating from activities associated with the construction of buildings in the UK contributes approximately 16% of the uk's total emissions and will need to be reduced significantly to meet international agreements. Against this scenario, this paper presents a novel perspective for carbon accounting and trading that proposes the use of a platform for the uk construction industry as a possible solution. This suggestion assumes that taxation should be synchronised with phases of the entire life cycle of the building and that tax credits (or deficits) should remain an asset of the building itself. In this regard, a strategy is in place in the uk, but with gaps in how it will be implemented. To resolve these gaps, firstly, this paper explores and integrates three socio-technical components (i.e., carbon accounting, trading, and certification) that form an essential set of tools required for the management of taxes directed at property developers and construction companies. Then, it points out the need for a suite of computer-based systems to facilitate the recording of emissions information, the purchase of carbon offsets, and a way to access specialist financial services. As a result, a trading platform is conceptualised that makes use of blockchain technology as a foundation for future research. [ABSTRACT FROM AUTHOR]

The proposal of the dual carbon goal and the blue economy in China has sparked a keen interest in carbon emissions reduction from sewage treatment. Carbon accounting in urban sewage plants serves as the foundation for carbon emission reduction in sewage treatment. This paper re-evaluated carbon accounting in the operational processes for urban sewage treatment plants to develop a novel carbon emission evaluation model for anaerobic-anoxic-oxic treatment plants. The results show that the carbon emissions generated by non-carbon dioxide gases far exceed the carbon emissions from carbon dioxide alone. Moreover, the recycling of sewage leads to carbon emissions reduction that offsets the carbon emissions generated during the operation of the sewage plant. Also, the carbon emissions generated by sewage treatment plants are lower than those generated by untreated sewage. The findings and insights provided in this paper provide valuable references for carbon accounting and the implementation of low-carbon practices in urban sewage treatment plants. [Display omitted] • A novel carbon emission evaluation model for AAO treatment plants was proposed. • Mechanical processes generated higher carbon emissions than energy and chemicals. • The determination of direct and indirect emissions of CO 2 from sewage plants. • Sewage recycling can offset carbon emissions from the operation of sewage plants. [ABSTRACT FROM AUTHOR]

The construction sector is a key actor in fighting climate change. A clear and comprehensive accounting of its carbon emission responsibility is the basis for effective emission mitigation actions. The intersectoral and interregional trade of the construction sector complicates emission responsibility allocation. Neglecting such trade flows or measuring them from a single perspective may cause the sector's emission status to be misinterpreted. Hence, based on the environmentally extended multiregional input-output model, this paper establishes the construction sector's multiprinciple emission responsibility accounting framework and conducts multiple accounting for China's construction sector. The emission distribution and transfer across regions and sectors are systematically revealed, and various accounting principles, regional clusters, and corresponding policy implications are compared and discussed. The results show significant differences in the emission responsibilities of the construction sector under different principles, indicating that the choice of principles will greatly affect the determination of responsibility and corresponding policy priorities, which requires careful consideration. The emission responsibilities in different regions also have notable heterogeneity under each principle and are further clustered into three main emission patterns, suggesting that classified and targeted emission mitigation strategies should be adopted. The emission transfer analysis demonstrates that the construction sector is a typical end-of-chain sector with high emission-pulling effects on upstream industries and tiny emission-pushing effects on downstream industries, resulting in varied incentive impacts under each principle. Overall, this study contributes extensive insights into the emission responsibility of the construction sector, supporting common but differentiated emission reduction targets and policy settings. • A multiprinciple carbon accounting model for the construction sector is developed. • The emission distribution and transfer across regions and sectors are explored. • Accounting principles, emission patterns, and policy implications are compared. • Great disparities under various principles alert multiperspective strategy setting. • Regional heterogeneity in emissions emphasizes differentiated mitigation actions. [ABSTRACT FROM AUTHOR]

This paper introduced a non-monetary double-entry carbon accounting method for entities in emission trading systems. To mitigate climate change, government imposed carbon emission reduction obligations to industries with high greenhouse gas emissions. These entities performed carbon accounting and participated in emission trading systems annually to acquire enough carbon emission allowance and carbon credit to compensate for their greenhouse gas emissions. However, current carbon accounting methods did not account for their long-term emission potential, undermining assessment for their sustainability and financial risk. The proposed method addressed this issue by considering carbon emission allowance and carbon credit as carbon asset and emission potential from life cycle and embodied carbon assessment as long-term liability. Double-entry accounting methods were used to introduce carbon accounting balance sheet, income statement and flow statements and to enable carbon management performance analysis by analogous methods on financial statements. A case study was performed with historical data of an emission trading system. The result revealed that an entity's future carbon emission potential imposed significant long-term liability and risk. Its relevant emission expense was also found to incur much earlier before the actual emission. But more research was needed to expand the method to entities with their carbon neutrality targets, to enable comparison of entities in different emission trading systems and to ensure data credibility in generated reports. • A non-monetary double-entry carbon accounting method is proposed. • Future carbon emission potential is considered as a long-term liability. • Balance sheet, income statement and flow statement for carbon accounting is included. • Financial ratio methods can be used to assess carbon management and risk of entities. • An entity incurs its carbon emission liability when it purchases its carbon-emitting asset. [ABSTRACT FROM AUTHOR]

Significant climate finance gaps exist for small islands in transitioning to net zero, as climate commitments far outweigh the government budget and international financing. To create alignment between resource allocation and climate commitments, a roadmap for strategic and cost-effective decarbonization is of supreme importance. This paper presents a geographic carbon accounting model which incorporates emissions from electricity, transportation, food systems, and human respiration, whilst accounting for the carbon uptake by the terrestrial biosphere in view of identifying high-intensity aggregated emissions estimated in the range of 200–215 ktCO 2e in the coastal and inland urban regions of the remote island of Mauritius. An estimated 4641 ktCO 2e , representing 79.4% of overall emissions, has been observed to originate from buildings, food, and waste systems. About 1150 ktCO 2e , accounting for a share of 19.7%, is derived from transport systems. The study advocates for the enhanced participation of local authorities to better contribute to climate governance, whilst supporting legislative, financial, technological, and behavioural reforms. Despite the relatively low sequestration potential of forests replacing all non-habitable lands, which is estimated at 1002 ktCO 2e and representing about 17.1% of annual net emissions, afforestation programmes are encouraged owing to multiple ecosystem services provided by trees. • A GIS-based Carbon Accounting framework is developed for a remote island. • High-intensity emission hotspots are identified for strategic management responses. • Enhanced participation of local authorities in climate governance is encouraged. • Legislative, financial, technological, and behavioural reforms are proposed. [ABSTRACT FROM AUTHOR]

In the United States, buildings account for 35% of total energy-related carbon dioxide emissions, making them important contributors to decarbonization. Carbon intensities in the power grid are time-varying and can fluctuate significantly within hours, so shifting building loads in response to the carbon intensities can reduce a building's operational carbon emissions. This paper presents a rule-based carbon responsive control framework that controls the setpoints of thermostatically controlled loads responding to the grid's carbon emission signals in real time. Based on this framework, four controllers are proposed with different combinations of carbon accounting methods and control rules. To evaluate their performance, we performed simulation studies using models of a 27-home, all-electric, net zero energy residential community located in Basalt, Colorado, United States. The carbon intensity data of four future years from the Cambium data set are adopted to account for the evolving resource mix in the power grid. Various performance metrics, including energy consumption, carbon emission, energy cost, and thermal discomfort, were used to evaluate the performance of the controllers. Sensitivity analysis was also conducted to determine how the control thresholds and intervals affect the controllers' performance. Simulation results indicate that the carbon responsive controllers can reduce the homes' annual carbon emissions by 6.0% to 20.5%. However, the energy consumption increased by 0.9% to 6.7%, except in one scenario where it decreased by 2.2%. Compared to the baseline, the change in energy cost was between −2.9% and 3.4%, and thermal discomfort was also maintained within an acceptable range. The little impact on energy cost and thermal discomfort indicates there are no potential roadblocks for customer acceptance when rolling out the controllers in utility programs. [ABSTRACT FROM AUTHOR]