常见问题解答

碳衡量联盟是一个代表来自不同行业和地区的主要企业的全新全球联盟，于今日正式启动，旨在建立一个更准确的碳核算框架，并推动基于市场的解决方案，以最低成本减少排放。

碳衡量联盟呼吁制定新政策，以释放创新活力、促进竞争并发挥市场的力量。基于可验证数据、并经由增强型排放核算框架支持的产品层级碳强度标准，能够创造市场机制，使企业因投资低碳生产而获得回报。

完整列表请参阅我们的 会员页面

Carbon Measures’ membership includes leading businesses from diverse industries and geographies, many of which operate large, complex supply chains. The industrial sector accounts for a significant percentage of global emissions and has an important role to play in decarbonization. Their participation is essential to developing an accounting framework that works in real-world conditions. Carbon Measures is actively building a broad membership base to ensure the framework reflects diverse business models and operational realities, as well as sufficient coverage by industry to address the specific approaches required for product-level measurement. Member companies are committed to establishing a more accurate, ledger-based carbon emissions accounting system for tracking emissions and supporting compliance-based product-level carbon intensity standards that unlock innovation, competition, and lower-carbon manufacturing. Our members understand the importance of reducing global carbon emissions, and they’re committed to help reach that goal.

No. Carbon Measures was established to unlock demand for lower-carbon products. Carbon Measures is advocating for a decision-useful carbon accounting framework coupled with mandatory, product-level carbon intensity standards enforced by governments. Carbon Measures’ carbon accounting framework will establish the foundational data that will enable businesses to differentiate lower-carbon products and equip policymakers to establish clear, enforceable product-level carbon intensity standards.

Carbon Measures brings together a group of companies representing diverse industries, geographies, and perspectives — united by a shared ambition to create strong market demand for low-carbon production.

Individual member companies, as well as participants in our independent panels and working groups, represent a wide range of views across many topics. However, all members align on one core principle: the need for market-enabling innovation to drive demand for the products and services required to accelerate emissions reductions at scale across the value chain.

Carbon Measures’ perspectives are reflected on this website and are updated periodically to reflect the evolution of the coalition and our work.

碳核算超越了企业层面行动的报告和披露，成为一个经过验证的体系，用于计算与产品、公司和国家相​​关的碳排放量。与财务原则类似，它按实体追踪排放来源，并在其制造产品时追踪产生了多少排放。

正如要求资产或负债一次只能由一个组织持有的财务原则一样，一个优秀的碳排放框架确保每吨碳都被准确计算一次，并归属于正确的位置。

分类账系统使公司和供应商能够准确计算和追踪其产品在生命周期每个步骤的碳排放。正如标准会计实践将材料成本和间接费用分配到成品一样，碳分类账将各种产出的排放分配并追踪到正确的产品。这使得相关的碳能够随着资产贯穿整个产品生命周期。

例如，制造和运输汽车每个部件的总排放量被转移到成品车的排放值中——避免了重复计算和排放遗漏。

The framework will be developed by an independent Technical Expert Panel co-launched by Carbon Measures and the International Chamber of Commerce (ICC). The panel will apply sound science and financial-accounting principles to enable a ledger-based carbon accounting system that is more precise and addresses existing information gaps. The panel will include experts from academia, industry, financial accounting, attestation, technology, chemistry, engineering, and civil society, supported by an Advisory Group focused on real-world feasibility and implementation.

产品级碳强度标准规定了单位产品允许的最高排放水平——例如，每吨钢或每瓦电力的二氧化碳排放量。这是一项强制性标准，所有向该市场销售产品的生产商都必须遵守。

随着技术的进步，政府可以提高标准的严格程度，从而有助于系统性地降低单位产品允许的碳排放——进而总体上减少碳排放，同时满足需求。

产品级碳强度标准创造了公平的竞争环境，奖励创新，并确保进展是真实且可衡量的。

The work of Carbon Measures will result in a carbon emissions accounting framework rooted in financial-accounting principles to provide accurate, verifiable, product-level data. This level of specificity and comparability is required for product-level differentiation.

Reporting frameworks like the GHG Protocol and others are widely used for voluntary corporate inventory disclosure, but they weren’t designed to track product-level emissions through the supply chain or distinguish products with different carbon intensities. To support innovation and competition across supply chains, markets need accurate, product-level data that can be delivered through a ledger-based carbon accounting framework.

No. While Scope 3 reporting has played a role in voluntary upstream and downstream emissions disclosure, it leads to double counting and indeterminate accounting of emissions due to estimations and assumptions.

Companies may continue to provide their Scope 3 emissions on a voluntary basis, even as they adopt a ledger-based approach to product-level carbon accounting.

Ultimately, a ledger-based carbon accounting framework in which entities only account for emissions on a gate-to-gate basis can be developed to account for emissions across the full value chain, allowing for even better visibility into emissions without the challenges of multiple counting of those emissions.