Research on calculation and accounting standard system of building carbon emissions

The calculation and accounting of carbon emissions in the building industry are crucial for achieving the goals of carbon peaking and carbon neutrality. This paper systematically studies the standard system for calculating and accounting building carbon emissions at home and abroad, analyses the key issues, and proposes future development directions. The article presents the role of building carbon emission calculation and accounting in the whole life cycle of buildings, and analyses the standard systems of international and domestic building carbon emission calculation and accounting in detail, including their development, key elements, and main differences. It proposes the key directions for improving China’s building carbon emission calculation and accounting standard system, including clarifying the calculation scope, requirements, and boundaries, optimizing data sources, and adapting to the needs of different building construction stages, etc., in order to provide theoretical reference and technical support for the low-carbon transformation of China’s building industry.