Standard No.:	GB/T 32151.24-2024
English Name:	Requirements of the greenhouse gas emissions accounting and reporting—Part 24：Electronics manufacturing enterprise
Chinese Name:	温室气体排放核算与报告要求 第24部分：电子设备制造企业
Chinese Classification:	Z04    Basic standards and general methods
Professional Classification:	GB    National Standard
ICS Classification:	13.020.10 13.020.10    Environmental management 13.020.10
Source Content Issued by:	SAMR, SAC
Issued on:	2024-09-29
Implemented on:	2025-4-1
Status:	valid
Target Language:	English
File Format:	PDF
Word Count:	17000 words
Translation Price(USD):	510.0
Delivery:	via email in 1 business day

GB/T 32151.24-2024 Requirements of the greenhouse gas emissions accounting and reporting - Part 24: Electronics manufacturing enterprise 1 Scope This document specifies the accounting boundaries, accounting steps and methods, data quality management, report contents and formats in connection with the greenhouse gas emission accounting and reporting of electronics manufacturing enterprises. This document is applicable to the greenhouse gas emission accounting and reporting of electronics manufacturing enterprises. 2 Normative references The following documents contain provisions which, through reference in this text, constitute provisions of this document. For dated references, only the edition cited applies. For undated references, the latest edition of the referenced document (including any amendments) applies. GB/T 213 Determination of calorific value of coal GB/T 384 Determination of calorific value of petroleum products GB 17167 General principle for equipping and managing of the measuring instrument of energy in organization of energy using GB/T 22723 Energy determination for natural gas GB/T 32150 General guideline of the greenhouse gas emissions accounting and reporting for industrial enterprises 3 Terms and definitions For the purposes of this document, the terms and definitions given in GB/T 32150 and the following apply. 3.1 greenhouse gas gaseous constituent of the atmosphere, both natural and anthropogenic, that absorbs and emits radiation at specific wavelengths within the spectrum of infrared radiation emitted by the Earth's surface, the atmosphere and clouds Note: The greenhouse gases covered by this document include carbon dioxide (CO2), trifluoromethane (CHF3), difluoromethane (CH2F2), carbon tetrafluoride (CF4), hexafluoroethane (C2F6), perfluoropropane (C3F8), octafluorocyclobutane (c-C4F8), octafluorocyclopentane (C5F8), sulfur hexafluoride (SF6) and nitrogen trifluoride (NF3). [Source: GB/T 32150-2015, 3.1, modified] 3.2 reporting entity corporate enterprise with greenhouse gas emission behavior or an independent accounting unit regarded as a legal person [Source: GB/T 32150-2015, 3.2] 3.3 electronics manufacturing enterprise legal enterprise or independent accounting unit regarded as a legal person whose primary business activity is the manufacture of computer communication equipment, and other electronics 3.4 fossil fuel combustion emission greenhouse gas emission generated during oxidative combustion of fossil fuels 3.5 process emission greenhouse gas emission caused by physical or chemical changes other than fuel combustion in the process of production, waste treatment and disposal [Source: GB/T 32150-2015, 3.8] 3.6 emission from purchased electricity and heat carbon dioxide emission associated with the production links generating purchased electricity and heat consumed by enterprises Note: Heat includes steam and hot water. [Source: GB/T 32150-2015, 3.9] 3.7 emission from exported electricity and heat carbon dioxide emission associated with the production links generating electricity and heat exported by enterprises [Source: GB/T 32150-2015, 3.10] 3.8 activity data characterization value of the amount of production or consumption activity that leads to the greenhouse gas emission Note: For example, the consumption amount of various fossil fuels, the use amount of raw materials, the purchased electricity amount, the purchased heat amount, etc. [Source: GB/T 32150-2015, 3.12, modified] 3.9 emission factor factor representing the greenhouse gas emissions per unit of production or consumption activity [Source: GB/T 32150-2015, 3.13] 3.10 carbon oxidation rate percentage of carbon in the fuel that is completely oxidized during combustion [Source: GB/T 32150-2015, 3.14] 3.11 etching process of selectively etching or stripping the surface of a semiconductor substrate or the film covering such surface according to the mask pattern or design requirements 3.12 chemical vapor deposition; CVD process in which steam containing a gaseous reactant or a liquid reactant constituting an element of a thin film and other gases required for the reaction are introduced into a reaction chamber, where a chemical reaction occurs on the substrate surface to form a thin film 3.13 global warming potential GWP coefficient describing the radiative forcing impact of a unit mass of a given greenhouse gas relative to that of an equivalent mass of carbon dioxide over a given period of time [Source: GB/T 32150-2015, 3.15, modified] 3.14 carbon dioxide equivalent CO2e amount of carbon dioxide that would produce the same radiative forcing as a given mass of a specific greenhouse gas Note: The carbon dioxide equivalent is calculated using the mass of a given greenhouse gas multiplied by its GWP. [Source: GB/T 32150-2015, 3.16, modified] 4 Accounting boundary 4.1 General A reporting entity shall account and report the greenhouse gas emission generated by its production system with the enterprise legal person or the independent accounting unit regarded as a legal person as the boundary. A production system includes the main production system, the auxiliary production system and the ancillary production system directly serving production. Wherein, the auxiliary production system includes the motive power, power supply, water supply, laboratory test, machine maintenance, warehousing, and transporting systems; the ancillary production system includes the production command system (factory headquarters) and the departments and units serving the production in the factory area (such as the staff canteen, the workshop bathroom and the health station).

Foreword II Introduction V 1 Scope 2 Normative references 3 Terms and definitions 4 Accounting boundary 5 Accounting steps and methods 6 Quality management of data 7 Report content and format Annex A (Informative) Schematic diagram of the accounting boundary for greenhouse gas emissions of an electronics manufacturing enterprise Annex B (Informative) Format template of report Annex C (Informative) Default values of relevant parameters Bibliography