资源型企业范围三碳排放核算实践进展与管理策略OACHSSCD

Amid the fragmentation of global climate governance and growing uncertainties surrounding the carbon neutrality process,advancing comprehensive carbon emission accounting across enterprises'full value chains has become a critical pathway to enhancing green competitiveness and adapting to the reshaping of international regulatory frameworks.Resource-based enterprises,characterized by long industrial value chains,strong upstream-downstream linkages,and significant carbon reduction ripple effects,have emerged as both a focal point and a major challenge in Scope 3 carbon emission accounting.Based on a review of existing accounting frameworks,this paper analyzes the progress and management characteristics of carbon accounting practices in both domestic and international resource-based enterprises,identifies four key deficiencies such as unclear accounting boundaries,a lack of standardized methodologies and emission factors,insufficient cost-driven incentives,and weak supply chain collaboration,and proposes targeted policy recommendations including establishing industry-specific standards and databases,improving carbon data sharing mechanisms in the supply chain,enhancing digital support,and promoting international alignment.It further suggests building an industrial Scope 3 accounting standards and databases as well as supply chain data-sharing and coordination mechanisms,facilitating international cooperation and alignment,and establishing a Scope 3 carbon emission accounting and management system tailored to China's national conditions.