DB43/T2656—2023 43 湖南省地方标准 ICS CCS 13.020.10 Z 04 发 布 湖南省市场监督管理局2023-0 8发布-22 2023-11实施-2 2基于ESG评价的企业碳达峰碳中 和工作指南 Guidelines for peak carbon emissions and carbon neutrality of enterprises based on ESG evaluation DB43/T 2656—2023 I 目 次 前言 ································ ································ ································ ························ Ⅲ 引言 ································ ································ ································ ························ Ⅴ 1 范围 ································ ································ ································ ····················· 1 2 规范性引用文件 ································ ································ ································ ······ 1 3 术语和定义 ································ ································ ································ ············ 1 4 符号和缩略语 ································ ································ ································ ········· 2 5 总体原则 ································ ································ ································ ··············· 3 5.1 科学性原则 ································ ································ ································ ······ 3 5.2 适用性原则 ································ ································ ································ ······ 3 5.3 全面性原则 ································ ································ ································ ······ 3 5.4 可持续性原则 ································ ································ ································ ··· 3 6 需要考虑的因素 ································ ································ ································ ······ 3 6.1 通则 ································ ································ ································ ··············· 3 6.2 碳数据自查初评 ································ ································ ································ 3 6.3 明确双碳工作目标 ································ ································ ····························· 4 6.4 制定双碳工作方案 ································ ································ ····························· 4 6.5 方案的实施与监督 ································ ································ ····························· 5 6.6 双碳工作效果检测 ································ ································ ····························· 5 附录A（规范性） 企业碳排放相关数据调查 ································ ································ ···· 6 附录B（规范性） 企业温室气体核算 ································ ································ ··········· 11 附录C（资料性） ESG评价指标体系 ································ ································ ············ 15 附录D（资料性） 减排措施 ································ ································ ······················· 17 参考文献 ································ ································ ································ ·················· 24 DB43/T 2656—2023 II DB43/T 2656—2023 III 前 言 本文件按照 GB/T 1.1 —2020《标准化工作导则 第1部分：标准化文件的结构和起草规则》的规 定起草。 请注意本文件的某些内容可能涉及专利。本文件的发布机构不承担识别专利的责任。 本文件由湖南省工业和信息化厅提出并归口。 本文件起草单位：湖南睿祥数据科技有限公司、湖南省双碳研究院、国家工程实验室金融大数据应 用与安全研究中心 、希而思（长沙）科技研究院有限公司、长沙市仓储与供应链商会、湖南名品实业股 份有限公司。 本文件主要起草人：陈敏、曾祥国、李科、危平、何毅、方映国、田亚、罗慧、孙晨、朱筱的、解 丰华、彭雁舟、肖莺、肖丹妮、曹苇航、芦佳怡、蒋明希、唐磊、李超、赵敏茜、乔娟娟、胡媚。 DB43/T 2656—2023 IV DB43/T 2656—2023 V 引 言 现阶段全球范围气候变化无常，温室效应明显，环境污染严重，碳排放已威胁到人类的生产、生活 及可持续发展。 2020年9月，习近平总书记在第七十五届联合国大会一般性辩论上提出“中国将提高国家自主贡 献力度，采取更加有力的政策和措施 ，二氧化碳排放力争于 2030年前达到峰值，努力争取 2060年前实 现碳中和” ，即“ 30•60目标” 。 企业是实现“ 30•60目标”的关键主体，运用 ESG评价指标体系，全面科学地评估企业运营的可持 续性和社会影响，稳妥有序推进企业绿色可持续性发展，进而促进国家“ 30•60目标”的实现。 本文件为企业碳达峰碳中和工作提供总体框架和基本工作建议， 可指导企业有序开展碳达峰碳中和 工作，加快企业绿色低碳转型进程，助推企业高质量发展。 DB43/T 2656—2023 VI DB43/T 2656—2023 1 基于ESG评价的企业碳达峰碳中和工作指南 1 范围 本文件提供了基于 ESG评价的企业碳达峰碳中和（简称“双碳” ）工作的总体原则、需要考虑的因 素，并给出了相关信息。 本文件适用于企业开展的双碳工作。 2 规范性引用文件 下列文件中的内容通过文