欧盟CBAM隐含排放规则与产品碳足迹标准的衔接：差异识别与合规建议

摘要：

【目的】助力中国出口企业把握欧盟碳边境调节机制（CBAM）的隐含排放核算口径与申报要求，明确CBAM隐含排放规则与产品碳足迹（CFP）标准的差异及对接路径，为企业合规出口提供支撑。【方法】系统梳理CBAM的核算边界、核算主体、碳排放分配方式、排放因子选择及报告格式要求，与主流产品碳足迹标准进行映射对比，并分别对不同碳核算基础的企业提出CBAM合规建议。【结果】CBAM聚焦出厂前直接排放与用电间接排放（复杂商品含前体），以设施为监测边界并将排放归因到商品，排放因子以默认值为主、可证明替代为辅，报告采用欧盟统一模板并按期申报；CFP以产品为核算对象，覆盖全生命周期或部分阶段，联产品碳排放优先避免分配，排放因子上优先采用高质量可追溯数据，不强制统一报告模板。【结论】已开展碳足迹核算的企业可复用部分现有数据信息，重点补齐核算对象、归因规则等核心差距；未开展碳足迹核算的企业可先构建最小合规数据体系，逐步提升合规能力。

Abstract:

[Objective] This paper aims to help Chinese exporting firms understand the EU Carbon Border Adjustment Mechanism (CBAM) accounting scope for embedded emissions, clarify the key differences between the CBAM embedded emissions framework and product carbon footprint (CFP) standards, and identify practical alignment pathways to support compliant exports. [Methods] The paper systematically reviews CBAM requirements on accounting boundaries, accounting subjects, emission attribution/allocation approaches, emission-factor selection, and reporting format, and maps them against major CFP standards. Based on fi rms’ different levels of carbon-accounting maturity, it further proposes differentiated CBAM compliance recommendations. [Results] CBAM focuses on pre-dispatch emissions—direct emissions from production processes and indirect emissions from purchased electricity (including relevant precursor emissions for complex goods). It uses the installation as the monitoring boundary and attributes emissions to specifi c goods; emission factors rely primarily on default values with evidence-based alternatives; and reporting follows EU harmonized templates with periodic submission. By contrast, CFP standards take the product as the accounting object and may cover the full life cycle or selected stages; for co-products, allocation is preferably avoided; emission factors prioritize high-quality, traceable data; and no single mandatory reporting template is imposed. [Conclusions] Firms with existing CFP work can reuse part of their data and documentation while closing key gaps—especially in accounting object conversion and attribution rules—whereas firms without CFP experience should fi rst establish a minimum compliant data system and progressively strengthen compliance capabilities.

引用格式：张紫嫣，黄远，崔宁，等. 欧盟CBAM隐含排放规则与产品碳足迹标准的衔接：差异识别与合规建议[J]. 标准化学报，2026 (7)：108-115.

基金项目：本文受2025年服务贸易标准化科研课题研究项目“主要发达国家国际标准化战略演进、实践路径、发展趋势及其对中国借鉴研究”（项目编号：FMBZH-2512）资助。

作者简介：张紫嫣，硕士，助理研究员，经济师，研究方向为服务业标准化、ESG。姚歆，通信作者，硕士，高级工程师，研究方向为国际标准化、ESG。