Research on the accounting method of indirect carbon emissions from cross-regional electricity

Accounting for indirect carbon emissions from crossregional electricity is related to the carbon budget management of the main sending and receiving areas in China’s 15th Five-Year Plan. This study investigates the current domestic and international practices of accounting for indirect carbon emissions from cross-regional electricity. Based on the cross-regional electricity flow in 2021, it quantitatively studies the indirect carbon emissions from electricity in each province according to different accounting principles such as the carbon emission factor of electricity at the source, the carbon emission factor of the inflow area, and green electricity trading, and puts forward relevant policy recommendations. The research shows that accounting for indirect carbon emissions from cross-regional electricity will directly affect the future allocation of carbon allowances and the pattern of power supply and electricity flow in each region. The entity responsible for indirect carbon emissions from crossregional electricity should be reasonably determined by comprehensively considering factors such as safety, economy, fairness, and the national strategy of coordinated regional development. With the full coverage of green certificate issuance in China, green electricity and green certificates will eventually be homogenized. It is suggested that the accounting of indirect carbon emissions from cross-regional electricity can be considered in the future by multiplying the transferred-in and transferred-out volumes by the national average factor and then adjusting the carbon emissions of the imported electricity borne by the receiving area according to the consumption of green certificates in each province.