In order to implement the "Environmental Protection Law of the People's Republic of China", the "Law of the People's Republic of China on Air Pollution Prevention and Control", and the "13th Five-Year Plan for Controlling Greenhouse Gas Emissions", to protect the environment, actively respond to climate change, and promote collaborative control of pollutants and greenhouse gases On September 4, 2017, the Ministry of Environmental Protection issued the Technical Guidelines for Greenhouse Gas Accounting for Cooperative Control of Pollutant Removal in Industrial Enterprise Pollution Control Facilities (Trial) (hereinafter referred to as the "Guide").

Environmental management of industrial enterprises is an important entry point for environmental protection departments to strengthen their response to climate change. At present, China has established accounting systems for pollutants and greenhouse gases. In terms of pollutant accounting, an environmental statistical accounting system covering various industries has been established; in terms of greenhouse gas accounting, guidelines for the accounting and reporting of greenhouse gas emissions from 24 industries and enterprises have been issued (of which 10 have been converted into national standards). At present, neither environmental statistical accounting nor greenhouse gas accounting has established a correlation between pollutant treatment and greenhouse gas emissions.

Based on the research progress and application practice of domestic and foreign pollutant accounting and greenhouse gas accounting theories, the Guide explores and proposes suitable industrial enterprises to adopt desulfurization, denitrification, volatile organic compound treatment facilities to treat waste gas, and physical, chemical and biochemical methods to treat wastewater Accounting for the amount of pollutants removed and greenhouse gas emission reductions, which is of guiding significance for grasping the current status and changing trends of pollutants and related greenhouse gas emissions, and analyzing key control points

Next, the Ministry of Environmental Protection carried out pilot accounting work in accordance with the Guidelines, found problems in the trial process in a timely manner, and continuously improved methods to provide decision-making support for formulating environmental protection action plans that are conducive to climate change and promoting green and low-carbon coordinated development.