国际石油经济2026，Vol.34Issue(3)：32-40,9.DOI:10.3969/j.issn.1004-7298.2026.03.004
资源型企业范围三碳排放核算实践进展与管理策略
Progress and management strategies of Scope 3 carbon emission accounting in resource-based enterprises
摘要
Abstract
Amid the fragmentation of global climate governance and growing uncertainties surrounding the carbon neutrality process,advancing comprehensive carbon emission accounting across enterprises'full value chains has become a critical pathway to enhancing green competitiveness and adapting to the reshaping of international regulatory frameworks.Resource-based enterprises,characterized by long industrial value chains,strong upstream-downstream linkages,and significant carbon reduction ripple effects,have emerged as both a focal point and a major challenge in Scope 3 carbon emission accounting.Based on a review of existing accounting frameworks,this paper analyzes the progress and management characteristics of carbon accounting practices in both domestic and international resource-based enterprises,identifies four key deficiencies such as unclear accounting boundaries,a lack of standardized methodologies and emission factors,insufficient cost-driven incentives,and weak supply chain collaboration,and proposes targeted policy recommendations including establishing industry-specific standards and databases,improving carbon data sharing mechanisms in the supply chain,enhancing digital support,and promoting international alignment.It further suggests building an industrial Scope 3 accounting standards and databases as well as supply chain data-sharing and coordination mechanisms,facilitating international cooperation and alignment,and establishing a Scope 3 carbon emission accounting and management system tailored to China's national conditions.关键词
资源型企业/范围三/碳排放核算Key words
resource-based enterprises/Scope 3/carbon emission accounting分类
管理科学引用本文复制引用
路世忠,贺思宇,韩一杰,李长忠..资源型企业范围三碳排放核算实践进展与管理策略[J].国际石油经济,2026,34(3):32-40,9.基金项目
中国神华科技项目"ISSB准则下中国神华范围三碳排放信息治理与披露可持续发展策略研究(SHGF-24-9)". （SHGF-24-9）
