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