Accounting Of Corporate Product Carbon Footprint And Design Of Carbon Labeling System

The development of economy has inevitably brought about global warming issues,triggered frequent environmental extremes such as extreme weather,land desertification,etc.,and caused serious threats to normal human survival and production activities.Countries around the world are actively taking measures to reduce greenhouse gas emissions,the implementation of carbon labels is a powerful measure.The carbon labeling system in developed countries is already relatively mature.In the future,carbon labelling is very likely to become a new trade barrier,but China still does not have a complete carbon labeling system.Whether it is to control the emission of greenhouse gases or evade the trade barriers that are most likely to be established,China must accelerate the pace of establishing a carbon labeling system.This article is based on the above objectives and considerations.Product carbon footprint accounting is the data basis of carbon labeling.The carbon labeling system focuses more on the management and supervision of carbon labeling.Firstly,we reviewed domestic and international research literature on carbon footprint accounting and carbon labeling systems.Secondly,we briefly outlined the current practice of carbon labeling systems in the United Kingdom,the United States,Germany,and Taiwan.Based on the analysis of the labeling system s practice,it is proposed that in the process of establishing a carbon labeling system in China,we must focus on the active role of the three main bodies of government,enterprises and consumers.What’s more,we try to establish a accounting method of product carbon footprint that can be used in China,and the accounting steps includ flowchart drawing,boundary determination,data collection,carbon footprint accounting,and uncertainty testing.In order to introduce the application of the carbon footprint accounting method,an apple from a company in Luochuan was selected as a case of study object.Finally,after solving the data-based problem of carbon labels,paper try to establish the carbon labeling system.The design of establishing China s carbon labelling system is proposed from four aspects:standards of carbon footprint accounting,carbon labeling certification,carbon labeling regulation,and carbon labeling system implementation.