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finished products, and still need to be processed in China. Thus, the CO 2 emissions from this part are divided into the pulp and paper stage and the transportation stage, which are included in the accounting system. 4 of 22
Forests 2022 , 13 , x FOR PEER REVIEW
Figure 1. CO 2 emission accounting boundary of paper products in the whole life cycle. Figure1. CO 2 emission accounting boundary of paper products in the whole life cycle. 2.1.2. CO 2 Emission Source Determination (1) The raw material acquisition stage. China’s paper raw materials are currently domi- nated by waste pulp followed by wood pulp, with non-wood pulp consuming the lowest percentage. Non-wood pulp originates from domestic production, while waste pulp and wood pulp originate from domestic production and imports. The CO 2 emissions from the production or import of the three raw materials are defined in Table 1 below. The system boundary is the sub-interface between the system and the environment. The environment of the whole life cycle CO 2 emission system of paper products includes resources and energy input, and CO 2 output. The whole life cycle of paper products is mainly divided into four stages within the system: raw material acquisition stage, pulp and paper stage, waste paper disposal stage, and transportation stage. Considering the data acquisition problem, CO 2 generated by paper and paperboard in domestic consump- tion is not included in the accounting system. Under the perspective of consumer respon- sibility, and based on the principle of who consumes who bears, part of the CO 2 emissions from paper and paperboard exported from China (including production and transporta- tion) are borne by the importing country, and this part should be subtracted from the accounting process. In addition, China imports mainly wood pulp and waste paper which are semi-finished products, and still need to be processed in China. Thus, the CO 2 emis- sions from this part are divided into the pulp and paper stage and the transportation stage, which are included in the accounting system. 2.1.2. CO 2 Emission Source Determination (1) The raw material acquisition stage. China ’ s paper raw materials are currently domi- nated by waste pulp followed by wood pulp, with non-wood pulp consuming the lowest percentage. Non-wood pulp originates from domestic production, while waste pulp and wood pulp originate from domestic production and imports. The CO 2 emissions from the production or import of the three raw materials are defined in Table 1 below. (3) The waste paper disposal stage. Drawing on the research results of Gonzalez- Garcia et al., Ghose et al., and Geme chu [22,28,29], the core aspects of raw material in- put, production, and product output in the transportation phase of paper products are included in the accounting boundary. Among them, raw material input transportation includes pulp raw materials from domestic origin or foreign imports transported to the pulp and paper enterprises and after the use of waste paper recycling transported to the pulp and paper enterprises recycling; product output transportation includes finished paper and paperboard from the production enterprises transported to the paper products suppliers, distributors, individual consumers or export transported to (2) The pulp and paper stage. This stage is the process of pulp processing to produce paper and paperboard, which involves CO 2 emissions including fuel combustion emissions, chemical decomposition emissions, and electricity and heat consumption emissions. The research boundary of the pulp and paper stage is based on the ac- counting standards for greenhouse gas emissions from the papermaking industry defined in the “ Greenhouse Gas Emissions Accounting Methodology and Reporting Guidelines for Paper and Paper Products Producers in China (for Trial (2) The pulp and paper stage. This stage is the process of pulp processing to produce paper and paperboard, which involves CO 2 emissions including fuel combustion emissions, chemical decomposition emissions, and electricity and heat consumption emissions. The research boundary of the pulp and paper stage is based on the account- ing standards for greenhouse gas emissions from the papermaking industry defined in the “Greenhouse Gas Emissions Accounting Methodology and Reporting Guide- lines for Paper and Paper Products Producers in China (for Trial Implementation)”. Additionally, the amount of CO 2 emissions due to fuel combustion was accounted for according to Zhang et al. [9], and Peng et al. [27].
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