China's Ministry of Ecology and Environment on Thursday released a consultation draft updating emissions accounting and verification rules for coal-fired power plants under the national emissions trading system, revising key calculation parameters and reporting requirements that will affect how emissions are measured and verified from the 2026 compliance year onward.
A key revision replaces the long-standing uniform 99% carbon oxidation rate assumption for coal combustion with differentiated default values based on boiler type and plant altitude, to address potential overestimation of emissions under the previous assumption.
The draft also removes the requirement for power plants to account for indirect emissions from purchased electricity, aligning the sector with other major ETS-covered industries.
In addition, emission factor data for oil and gas fuels will be sourced directly from the national greenhouse gas emission factor database, replacing previous reference materials used in reporting guidelines. The change standardizes data sources used in emissions calculations.
The consultation also introduces new disclosure requirements for low-carbon investment activities, requiring companies to report information on implemented emissions-reduction measures, as well as associated capital expenditure and operating costs.
