Carbon Emission Accounting And Analysis Of Rare Earth Magnetic Material Enterprises

Climate change,such as global warming caused by greenhouse gas emissions,has always been a hot issue concerned by the international community.With the government’s attention and supervision on carbon emissions,carbon emissions have been regarded as one of the indicators to measure the green and sustainable development of enterprises.China’s rare earth production ranks the world’s leading position,but there is no research on the carbon emission accounting of rare earth enterprises and products.Therefore,how to measure the carbon emission accounting of rare earth enterprises and their products is particularly important,which is of great significance for rare earth enterprises to realize energy conservation and emission reduction.This article takes a rare earth magnetic material enterprise in Inner Mongolia as the research object,determines the carbon emission accounting scope of the rare earth magnetic material enterprise according to the industry’s carbon emission accounting guidelines and the actual production situation of the enterprise,establishes the enterprise carbon emission accounting model,and calculates the company’s carbon emissions in2018 the amount.The accounting results show that the company’s annual carbon emissions are 49717.64 tons,and the carbon emissions from outsourcing electricity account for 91.2%of the company’s total carbon emissions.Therefore,it is proposed that the use of wind power and solar power can effectively reduce carbon emissions.The emission reduction benefits of various power generation methods are analyzed,and it is calculated that both have good environmental benefits,but solar power generation has no economic benefits,so it is not feasible for enterprises to use solar power generation at this stage.Due to the complex production process of rare earth products,the variety of chemical reagents used,and the complex product life cycle evaluation process,it is difficult to collect data and calculate the carbon footprint of rare earth products.This is one of the reasons why there is no research on the carbon footprint of rare earth products in the published literature.In this paper,based on the rare earth magnetic materials under the challenge of the enterprise production process,accounting Sintered NdFeB magnetic material’s carbon footprint,life cycle assessment method is used to combine product manufacturing process,accounting from iron ore mining stage to product completion phase of carbon emissions,at the same time,considering the production process of equipment needed for production resources enterprises accounted for the proportion is bigger,so add the depreciation of fixed assets in the accounting process to produce the other parts of the indirect carbon emissions.The calculation results show that the total carbon footprint of the product is 53.3134kgCO₂eq/kg,and the carbon emission of the iron ore mining process is the most significant,while that of the ore dressing process is the smallest.From the point of view of the whole life cycle of the product,the carbon emissions generated by energy consumption accounted for66.56%,among which the electricity consumption contributed 50.8%.It was concluded that the electricity input in the production process of Sintered NdFeB magnetic material was the main influencing factor,and the carbon footprint of the product under the three power generation methods was compared and analyzed.Finally,based on some rare earth magnetic material enterprise and the enterprise production process of carbon emissions in the process of accounting analysis,carbon emissions from the enterprise overall level and the product carbon footprint level,respectively,puts forward strengthening energy conservation management,optimize energy structure,to join the carbon emissions trading market and the development of low carbon technology,the introduction of environmental protection equipment enterprise low carbon management countermeasures and suggestions.