课程基本信息（Course Information）

课程代码

（Course Code）

ENVR8150

*学时

（Credit Hours）

32

*学分

（Credits）

2

*课程名称

（Course Name）

碳核算

Carbon Accounting

课程性质

(Course Type)

专业前沿课

授课语言

(Language of Instruction)

English

*开课院系

（School）

China-UK Low Carbon College

先修课程

（Prerequisite）

None

授课教师

（Teacher）

Haishan Yu

课程网址

(Course Webpage)

/

*课程简介（Description）

    碳核算通过计算分析与碳排放有关的活动，提供排放的基础数据，是应对气候变化非常重要的一部分。本课程介绍碳核算的方法、计算、报告和审计，旨在使学生对碳核算有全面的了解，并且能够从批判的视角审视碳核算有关的问题。课程从概述开始，介绍碳核算的概念，形式以及目的。随后，课程将围绕国家、城市、机构（或企业）和产品，从不同的层面对碳核算适用的标准以及核算方法进行详细介绍。与此同时，课程还将对碳信息的披露与报告、碳核算与碳金融的关系以及气候变化带来的风险和机遇进行探讨，以使学生能够对与碳核算有关的前沿问题进行深入思考。此外，本课程还将邀请一些业界和学界的专家介绍碳核算在中国的实践情况，以帮助学生更好地理解碳核算这一理论和实践并重的课程。

*课程简介（Description）

Carbon accounting is important to efforts to tackle climate change, providing data on where emissions emanate. The course aims to provide students with an understanding of the range of measurement, calculation, reporting and auditing - in short, accounting - requirements and challenges related to climate change and the policy responses to climate change. We will begin with an overview of the different forms of carbon accounting and their different purposes. We then move to introduce the carbon accounting at different levels, covering some international standards that are popular in practice. Carbon disclosure and reporting will be discussed along with the development of analytical skills for critiquing current accounting and reporting practice. Financial risks and opportunities associated with climate change will be introduced. We will also explore the main motivations for carbon accounting, the relationship between carbon accounting and carbon finance, and some of the ethical issues associated with carbon accounting. In addition, guest lectures given by experienced experts from industry and academia will introduce some carbon accounting practice in China, to help students better understand the subject.
 

课程教学大纲（course syllabus）

*学习目标(Learning Outcomes)

On completion of this course, the student will be able to:

1. Understand and critically discuss the range of measurement, calculation, reporting and auditing requirements related to climate change.
2. Understand and apply methods at the forefront of carbon accounting practice.
3. Understand and evaluate the importance and implications of carbon accounting choices for effective climate change mitigation.
4. Understand financial risks and opportunities arising from climate change and examine current practice in climate related financial disclosure.
5. Explain and discuss the relationship between carbon finance and carbon accounting.
6. Critically discuss the ethical questions raised by carbon and accounting.

*教学内容、进度安排及要求

(Class Schedule

& Requirements)

*考核方式

(Grading)

• Attendance and in-class performance (20%)
• Course Project (40%)
• Exam (40%)

*教材或参考资料

(Textbooks & Other Materials)

This course is NOT a textbook course. The lectures are built upon a series of materials including accounting guidance from various organizations, academic papers, reports and other materials relevant to the course. The essential reading list will be handed out before the course kicks off. Additional readings will be given in advance of respective lectures. Most of the materials should be able to be accessed from university library either hardcopy or electronic version.

其它

（More）

Guest lecture may be rescheduled to accommodate with guest lecturer’s time.

备注

（Notes）