欧盟碳监管 / 法规 / TfS/Cefic 化工行业产品碳足迹指南（2024）
TfS/Cefic 化工行业产品碳足迹指南（2024）：化工产品从摇篮到大门的 PCF 核算与供应链传递，适用于化工企业及其上下游供应商。首次发布于2024 年。
本法规适用于下列主体：
本条目为行业自愿性指南（TfS/Cefic 化工行业产品碳足迹指南 v3, 2024），非欧盟立法。
下列原文条款界定了适用范围：
About the Guideline — purpose
This guideline aims to provide instructions for the calculation and implementation to the subsequent reporting of Scope 3.1 emissions, with the goal of creating transparency within the supply chain and comparability across the chemical sector.
本指南旨在为范围三类别1排放的计算，以及其后报告的实施提供指引，目标是提升供应链内的透明度与化工行业内的可比性。
2.1 Background and context
The global chemical sector initiative TfS, has developed a global open-source sector-specific guideline for the calculation of PCF and Scope 3.1 reporting. It can be applied in the chemical industry and beyond.
全球化工行业倡议 TfS 制定了一套全球开源、面向特定行业的指南，用于产品碳足迹（PCF）的计算与范围三类别1报告。它可适用于化工行业及其他行业。
The PCF Guideline from Together for Sustainability
By applying the PCF Guideline, TfS members and their value chain partners can holistically approach the integration of PCFs of chemical products within their corporate GHG inventories, with a focus on Scope 3 Category 1 (Purchased Goods and Services) emissions.
通过应用本 PCF 指南，TfS 成员及其价值链伙伴可以整体性地将化工产品的 PCF 整合进其企业温室气体清单，重点针对范围三类别1（采购商品与服务）排放。
| 义务 | 触发条件 | 所需证据 | 关键时间 |
|---|---|---|---|
| 碳 按从摇篮到大门口径核算产品碳足迹 覆盖资源开采至报告企业大门（含运输），不含使用与报废阶段。 | 对外沟通化工产品 PCF | PCF 报告、系统边界与清单说明 | 持续 |
| 碳 汇总采购货物 PCF 并向下游传递 将采购货物 PCF 汇总入范围 3.1，并将结果传递给供应链下游。 | 年度企业报告与供应链数据交换 | 供应商 PCF 数据、汇总表 | 每年 |
| 环境 不得以部分 PCF 作比较性主张 从摇篮到大门的 PCF 仅覆盖一个影响类别，不能用于产品比较。 | 就产品做比较性主张 | 完整 LCA 研究 | 比较时 |
碳 Chapter 5 — cradle-to-gate system boundary
The product system of the cradle-to-gate PCF is the sum of GHG emissions, expressed as CO2 equivalents related to a product, from the extraction of resources to the gate of the reporting company, including transportation. The boundary of a cradle-to-gate life cycle inventory shall not include product use or end-of-life processes. The PCF calculation may include the transportation to the customer, but the respective GHG emissions must be stated as additional information separately from the cradle-to-gate PCF. — Reference: TfS PCF Guideline v3, chapter 5.
从摇篮到大门 PCF 的产品系统，是与产品相关的、自资源开采至报告企业大门（含运输）的温室气体排放总和，以 CO2 当量表示。从摇篮到大门的生命周期清单边界不得包含产品使用或报废过程。PCF 计算可包含运往客户的运输，但相应温室气体排放须作为附加信息、与从摇篮到大门 PCF 分开列示——依据 TfS PCF 指南 v3 第 5 章。
碳 Chapter 4 — Scope 3.1 purchased goods and services
For chemical companies, the most emissions-intensive purchased goods are often raw materials used and transformed into products. For annual corporate reporting, the PCF values of each purchased good are aggregated to one value and reported in the category Scope 3.1. Based on the PCF information for those purchased goods, companies calculate the PCF for their end products to achieve a cradle-to-gate result, which becomes the calculation basis for the next producer in the supply chain. — Reference: TfS PCF Guideline v3, chapter 4.
对化工企业而言，排放最密集的采购货物往往是用于并转化为产品的原材料。在年度企业报告中，各采购货物的 PCF 值汇总为一个数值并在范围 3.1 类别中报告。企业基于这些采购货物的 PCF 信息计算其终端产品的 PCF，以得到从摇篮到大门的结果，该结果成为供应链中下一生产者的计算基础——依据 TfS PCF 指南 v3 第 4 章。
碳环境 Chapter 5.3.3 — no comparative assertions from a partial PCF
A PCF calculated using this guideline alone cannot be used in comparative assertions on products. Because the PCF covers only one impact category relevant to an LCA study and is calculated as a partial (cradle-to-gate) PCF, it may miss impacts arising from other life cycle stages or other impact categories and may therefore not provide a comprehensive and complete picture for making comparative assertions. — Reference: TfS PCF Guideline v3, chapter 5.3.3.
仅依据本指南计算的 PCF 不得用于产品间的比较性主张。由于 PCF 仅覆盖 LCA 研究中的一个影响类别，且按部分（从摇篮到大门）PCF 计算，其可能遗漏其他生命周期阶段或其他影响类别产生的排放，因而可能无法为比较性主张提供全面完整的图景——依据 TfS PCF 指南 v3 第 5.3.3 章。
依据：EUR-Lex 官方文本与欧盟委员会官方文件；引用前请核对官方版本。基准日 2026-10-09。本页为合规导读，细节以官方原文与主管机关解释为准；标注〔审议中〕〔草案〕的条目请以最新立法进展为准。