Low-carbon development path based on carbon emission accounting and carbon emission performance evaluation: a case study of Chinese coal production enterprises.

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Carbon emission accounting is the basic premise of effective carbon emission reduction and management. This study aimed to establish the carbon emission model and performance evaluation framework of coal mine production enterprises and clarify the low-carbon development path of enterprises. In this study, we took a typical coal production enterprise (K enterprise) in the Shanxi province of China as the research object. We also estimated the carbon emissions of the enterprise mainly according to the Chinese Carbon Emission Accounting Standard (GB/T 32151.11-2018). The triangular model was used to construct the carbon performance evaluation framework. On this basis, we suggested the enterprise's low-carbon development path. The results showed that (1) the carbon emission of K enterprise in 2021 was 36,875.38 tCO2eq; the carbon emission intensity of each ton of coal produced was 0.089 tCO2eq. The critical carbon emissions were electricity consumption and methane fugitive emissions during production. (2) The evaluation indicators for carbon emission performance revealed an imbalance in K enterprise's economic, energy, and environmental development in 2021. The work on energy saving and consumption reduction was relatively weak. (3) Countermeasures for low-carbon development, including a carbon emission ledger, were proposed based on carbon emission accounting and performance evaluation results. This study can help typical underground coal production enterprises in Shanxi province obtain more accurate carbon emission data, providing practical guidance and reference for the same underground coal production enterprises to improve the carbon emission control effect.