This paper aims to establish a more standardized and regulated carbon emission accounting model for sponge cities by unifying the accounting content for carbon emissions and clarifying the relationships between carbon reduction benefits, carbon reduction effects, and carbon sequestration, in order to evaluate the carbon reduction outcomes and mechanisms of sponge city construction. Based on a Life Cycle Assessment (LCA) carbon emission accounting model using the carbon emission factor method, a newly constructed residential area in Tianshui City, Gansu Province, was selected as a case study, and the carbon emission reduction effect of sponge city construction was then investigated. Results indicated that the 30-year full life cycle carbon emissions for sponge city construction in the newly constructed residential area amounted to 828.98 tons, compared to 744.28 tons of CO2 reduction in traditional construction, representing a 47.31% reduction in carbon emissions. Over a 30-year life cycle, this equated to a total carbon emission reduction effect of 1460.31 tons. Additionally, under various rainfall scenarios in a typical year, the carbon emission reduction effect of sponge city construction exceeded the carbon emissions, achieving carbon neutrality within 22 to 30 years of operation. This demonstrates that the carbon emission reduction effect of sponge city communities is significant. The findings of this study provide data and a theoretical basis for the low-carbon construction of sponge cities in China.
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