GB/T 32150-2025
GB/T 32150-2025 General rules for GHG emissions accounting and reporting of industrial enterprises
Topic : Climate · Level : National
Today
In force since 1 Jul 2026, replacing the 2015 edition; adds indirect-emission methods. Recommended (voluntary) standard.
Summary
GB/T 32150 is China's general standard for how industrial companies account for and report greenhouse gases. A revised 2025 edition took effect on 1 July 2026. It is voluntary but widely used as the base for sector guidelines.
Who is concerned
- Turnover
- non précisé
- Employees
- non précisé
- Listed company
- cotées et non cotées
- Sectors
- Industrial enterprises
- Triggering activities
- Voluntary use for GHG inventories
- Referenced by sector accounting guidelines
- Extraterritorial reach
- No
non précisé
- Examples
- Textile mill preparing a GHG inventory
- Electronics plant answering buyer CDP request
What the law requires
- Define organisational and operational boundaries
- Identify emission sources and calculate emissions
- Apply quality assurance to activity data
- Report emissions in the prescribed format
Penalties
None: recommended national standard. Becomes enforceable only when cited by a binding rule or contract.
What this changes for a supplier in China
Gives Chinese factories a national method for GHG inventories. Buyers may accept it, but often still ask for GHG Protocol or ISO 14064-1 alignment.
Expected evidence
- Plant GHG inventory per GB/T 32150
- Activity data (energy, fuel, electricity)
- Emission factors used
Tiers : Tier 1-2