According to ISO 14064-1:2018, enterprises should quantify and document carbon emissions in the following categories:

• Direct greenhouse gas emissions and removals

• Indirect greenhouse gas emissions from imported energy

• Indirect greenhouse gas emissions from transportation

• Indirect greenhouse gas emissions from the use of products by the organization

• Indirect greenhouse gas emissions associated with the use of the organization's products

• Indirect greenhouse gas emissions from other sources

According to the industry guidelines in the "Guidelines for Verification and Reporting Greenhouse Gas Emissions for Chinese Enterprises," enterprises should primarily quantify and document carbon emissions in the following categories:

• Carbon emissions from fossil fuel combustion

• Carbon emissions from net purchased electricity and heat

• Carbon emissions from specific industrial processes

• Carbon sequestration in specific industries