Research on Carbon Emission Accounting of Water Transportation

Abstract

The issues of "carbon peak" in 2030 and "carbon neutral" in 2060 have become hot issues in China and have attracted the great attention of the whole society. As an important part of economic development, transportation has become the "hardest hit" by carbon emissions. In response to this phenomenon, China should strengthen the quality of waterway transportation, reduce carbon emissions in transportation, improve economic efficiency, and reduce environmental pollution. Carbon emission statistics and accounting is an important foundation for the work of "carbon peaking" and "carbon neutral", and is an important basis for policy formulation, promotion, assessment, and negotiation for compliance. Therefore, it is urgent to study the carbon emission accounting method for water transportation enterprises that is suitable for China's national conditions and in line with international standards. It is necessary to systematically review and study the current development of carbon emission accounting in the field of water transportation, and provide a reference for the establishment of a carbon emission accounting system for water transportation. Combining the actual situation of the domestic water transportation industry and international policy requirements, this paper analyzes the key issues of carbon emission accounting for Chinese water transportation enterprises in terms of accounting boundaries and accounting methods and puts forward accounting suggestions.