A Multi-Dimensional View of The Differences in Accounting for Emission Factors in The Chinese Power Grid-Based on Spatio-Temporal and Emission Boundary Characteristics

Electricity CO<inf xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">2</inf> emission factor is a key parameter connecting electricity consumption and CO<inf xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">2</inf> emission, which is crucial for carbon market quota allocation and assessment of carbon footprint of internationally traded products. Differences in its value can significantly affect the total carbon emissions of a company or a product. This study deeply analyses the impact of spatial and temporal characteristics and the definition of greenhouse gas emission scope on the CO<inf xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink">2</inf> emission factor of electricity production, and conducts an empirical study based on the data of China's electric power industry. By constructing multiple scenario assumptions, it systematically explores the impact of each key dimension on the calculation results of emission factors, and finds that different choices can lead to fluctuations of 3%, 20%-21%, and 41.52% in the calculation results of power grid emission factors, which emphasises the importance of these factors in accurate assessment. Based on this, this paper puts forward optimisation suggestions from the dimensions of accounting cycle, accounting scope and accounting boundary, aiming to provide scientific references for accurate accounting and transparent reporting of Scope 2 GHG emissions, and to promote the optimisation and development of related practices.