Construction of greenhouse gas accounting system for the whole process of CCUS project under ISSB standard

The construction of a full-chain greenhouse gas accounting system for CCUS projects is an important aspect of large-scale promotion of CCUS technology to achieve net emission reduction, and it is also an effective measure to cope with the compliant operation requirements such as the latest International Sustainability Disclosure Board (ISSB) standards. In view of this, this paper starts from the "time boundary-physical boundary-accounting boundary" analysis of CCUS operation, focuses on the core links such as "capture stage-transportation stage-utilization stage-storage stage", embeds Scope 1, Scope 2 and Scope 3 greenhouse gas accounting methods, tries to construct a theoretical system of full-chain accounting in the CCUS construction and operation cycle, and constructs a life-cycle greenhouse gas accounting index system for CCUS projects based on the data availability of CCUS operation in reality. Furthermore, in the actual accounting process, this paper also points out the key steps and effective measures of full-chain accounting in the operation of CCUS projects in China are based on the requirements of international ISSB standards and the data indicators of greenhouse gas accounting. The research in this paper lays a foundation for improving the full-chain accounting of greenhouse gases in China, especially for the verification of the net emission reduction contribution of CCUS projects.