附件2附件2附件2I广东省企业（单位）二氧化碳排放信息报告通则（2024年修订）1范围......................................................................................................................................................12规范性引用文件..................................................................................................................................13术语和定义..........................................................................................................................................14原则......................................................................................................................................................34.1相关性...........................................................................................................................................34.2一致性...........................................................................................................................................34.3准确性...........................................................................................................................................34.4透明性...........................................................................................................................................34.5真实性...........................................................................................................................................45二氧化碳排放报告范围.......................................................................................................................45.1报告年份.......................................................................................................................................45.2组织边界识别...............................................................................................................................45.3二氧化碳排放活动识别...............................................................................................................45.4二氧化碳排放单元与排放设备识别...........................................................................................55.5数据报告层级选择.......................................................................................................................56二氧化碳排放计算方法.......................................................................................................................66.1概述...............................................................................................................................................66.2物料平衡法...................................................................................................................................66.3排放因子法...................................................................................................................................76.4直接测量法...................................................................................................................................76.5选择和收集二氧化碳排放计算数据...........................................................................................76.6二氧化碳排放量计算...................................................................................................................87数据监测与质量管理......................................................................