Cornerstone for GHG Accounting: Experience and Recommendations for Corporate Level Data Quality Management in China
Corporate data quality management is a vital component of a reliable GHG accounting system. This report is intended to assist corporate GHG reporters and government authorities in the process of establishing a GHG data quality management system.
Data quality management (QA/QC) refers to a system to control and assure data quality through standardized processes and procedures over the GHG emission data collection and reporting cycle. The application of data quality management to GHG accounting is in the early stages in China. While national and local authorizes have put place some GHG data quality requirements, they are usually over-simplified and lacking operational details. With only limited GHG accounting experience, companies are struggling to establish and implement comprehensive systems to ensure GHG data quality.
To identify policy approaches and solutions for improving corporate-level GHG data quality management in China, the world research institute (WRI) and the China National Institute of Standardization (CNIS) reviewed existing experience from China, the United States, Australia, the European Union, and Japan. The analysis shows that China’s experience offers a solid foundation for establishing a GHG data quality management system. And international good practices offer valuable lessons for systemizing data quality management, this research reveals 14 international good practices that can inform a systematic approach to improving corporate GHG data quality.
Chinese regulators can draw on this research to develop detailed requirements for GHG data quality management. The analysis can also inform operational guidelines to support emission trading schemes and key enterprises GHG reporting programs. Finally, Chinese enterprises can consider the international quality control and assurance practices identified here as they work to establish management systems to improve GHG data quality.