Abstract: Nuclear energy is an important source of low-carbon electricity, which is conducive to achieving the “dual carbon” goal. At the national level, a unified and standardized accounting method for greenhouse gas emissions by nuclear power industry has not been established. Relevant research on the accounting boundary and method are essential. Based on critical issues of greenhouse gas emissions accounting, we systematically analyzed the accounting boundary and methods of greenhouse gas emissions from nuclear power life cycle at home and abroad. In addition, we compared the greenhouse gas accounting standards and guidelines for enterprises in key industries. The accounting research framework was proposed for greenhouse gas emissions during the nuclear power life cycle. The future research prospects are proposed from three aspects, which include the establishment of a greenhouse gas emission accounting system, research on emission influencing factors and case studies at the decommissioning stage. The proposed research can provide a reference for establishing a unified and standardized statistical accounting system for greenhouse gas in the nuclear power industry in China.

Key words: nuclear power life cycle, greenhouse gases, accounting boundary, accounting method