标题： 规划可持续的碳中和路径：组织面临的核算挑战及工业生态学的解决方案 显示英文标题

标题： Planning sustainable carbon neutrality pathways: accounting challenges experienced by organizations and solutions from industrial ecology

摘要： 目的：在组织层面规划向可持续碳中和的过渡会带来许多会计挑战。 本文旨在阐明关键挑战，突出当前会计准则和指南中的解答，指出潜在的不一致或局限性，并通过系统环境评估工具，如生命周期评估（LCA）和环境扩展投入产出（EEIO）分析，概述工业生态学界可能的解决方案。 结果与讨论：我们提出了一种测量-减少-中和-控制的序列，使组织能够制定其可持续净零战略，并讨论了该序列中出现的24个会计挑战。 随后，我们为计划碳中和轨迹的组织指明了前进的方向，指出了现有资源，并呼吁指南制定者和工业生态学界解决未来会计方法和指南发展中存在的当前限制。 许多会计问题的总体解决方案是开发全面、开源且高质量的生命周期清单数据库，以通过综合评估模型实现改进的动态评估和前瞻性LCA，完善对矿物稀缺性和环境影响的评估方法，一些金属的供应预计将成为能源转型的瓶颈，并确定适当的气候指标，以规划组织层面的可持续碳中和路径。 显示英文摘要

摘要： Purpose : Planning a transition towards sustainable carbon neutrality at the organization level raises several accounting challenges. This paper aims to shed light on key challenges, highlight answers from current accounting standards and guidance, point out potential inconsistencies or limits, and outline potential solutions from the industrial ecology community through systemic environmental assessment tools, such as life cycle assessment (LCA) and environmentally-extended input-output (EEIO) analysis. Results and discussion: We propose a Measure-Reduce-Neutralize-Control sequence allowing organizations to plan their sustainable net-zero strategy, and discuss 24 accounting challenges occurring within this sequence. We then outline ways forward for organizations planning their carbon neutrality trajectory, pointing to existing resources, and for guidelines providers and the industrial ecology communities to address current limitations in the development of future accounting methods and guidelines. Overarching solutions to many accounting issues are to develop comprehensive, open-source, and high-quality life cycle inventory databases, to enable improved dynamic assessments and prospective LCA through integrated assessment models, to refine methods for assessing mineral scarcity and environmental impacts, the supply in some metals being expected to be a bottleneck to the energy transition, and to identify the appropriate climate metrics for planning sustainable carbon neutrality pathways at the organizational level.