Study on Carbon Emission Accounting Method System and Its Application in the Iron and Steel Industry

Amid global climate change and the pursuit of carbon neutrality, the steel industry, a major source of carbon emissions, urgently requires a robust and scientific carbon emission accounting system to achieve sustainable development. This study systematically examines carbon emission accounting methods in the steel industry, constructing a comprehensive framework that includes method classification, application analysis, and future trend projections. The aim is to provide theoretical support and practical guidance for the industry’s low-carbon transition. Through in-depth analysis of existing accounting methods, this study summarizes their characteristics regarding accounting boundaries, calculation principles, and data requirements, and explores their current applications and limitations in the steel industry. Looking ahead, the research anticipates that with the advancement of new-generation information technologies and increasing global climate governance demands, carbon emission accounting methods in the steel industry will evolve towards digitalization, refinement, and standardization, offering more reliable data support for the industry’s low-carbon transformation. This research offers a theoretical foundation and practical direction for precise carbon emission accounting and management in steel enterprises and provides a scientific basis for policymakers to develop effective emission reduction policies and strategies, thereby promoting the sustainable development of the steel industry.