China issues guidelines for verification of companies’ GHG emission reports (Trial)

On March 26, 2021, the Ministry of Ecology and Environment of P.R. China released the “Guidelines for verification of corporate greenhouse gas emission report” (Trial). In order to standardize the verification of the green house emission report of enterprises in the national carbon emissions permit trading market, the “Guidelines” was formulated based on the “Administration measures on carbon emissions permit trading” (Trial). The “Guidelines” stipulates the principles, policy grounds, procedures, requirements, re-inspection, information disclosure, etc. of verification work for greenhouse gas emission reports of major emission enterprises.

Application scope

The “Guidelines” applies to the verification of greenhouse gas emissions and relevant data reported by major emission enterprises, which organized by provincial competent department of ecological environment. The verification of greenhouse gas emission reports of enterprises or economic organizations other than major emission enterprises can also refer to this “Guidelines”.

• Major emission company: Enterprises or other economic organizations whose industry is covered in the national carbon emissions permit trading market, and with annual greenhouse gas emissions reach to 26000 tons carbon dioxide equivalent or above.

Verification procedures

The verification procedure includes eight steps: arrange verification, set up verification technical working group, review documents, set up on-site verification group, implement on-site verification, issue “verification conclusion”, notify verification results and keep verification records.

Among these, the verification technical working group is mainly in charge of operations including document review, preparation of “document review table”, submission of “nonconformance term list”, and preparation of ” verification conclusion”. The main duties of the on-site verification team are to carry out on-site surveys based on the “on-site survey list” submitted by the verification technical working group, and to collect and record related materials.

• Nonconformance term: The greenhouse gas emissions and data quality control plan of major emission enterprises found in the verification that do not conform to the greenhouse gas accounting methods, reporting guidelines and relevant technical specifications.

Verification key points

Document review: Basic information, accounting range, accounting method, accounted data, data quality control plan, etc. of major emission enterprises.

On-site verification: Problems which was complained and reported related to greenhouse gas emissions and related information; matters assigned by the competent departments of ecological environment at all levels; through daily monitoring data finds that the company’s greenhouse gas emissions and related information are abnormal.

Information disclosure:  After the verification, the provincial department in charge of ecological environment shall publish the verification conclusions of all major emission enterprises to the public on the official website, and report them to the Ministry of Ecology Environment for summary. If there is a re-verification, the re-verification conclusion shall also be made public.

For the original text of the above “Guidelines”, please refer to the following URL (in simplified Chinese)

http://www.mee.gov.cn/xxgk2018/xxgk/xxgk06/202103/t20210329_826480.html