Core Viewpoint - The article discusses the recent guidance from the Ministry of Industry and Information Technology and other departments on the construction of zero-carbon factories, emphasizing the importance of establishing a scientific carbon accounting system as a foundational step for achieving near-zero carbon emissions in industrial operations [3][4]. Group 1: Scientific Carbon Accounting - "Scientific carbon accounting" is identified as the foundation for building zero-carbon factories, requiring a systematic, standardized, transparent, and verifiable greenhouse gas emission accounting system [5]. - The guidance specifies that carbon accounting should follow authoritative standards, focusing on direct emissions (Scope 1) and energy-related indirect emissions (Scope 2), while also encouraging alignment with international standards that include upstream and downstream indirect emissions (Scope 3) [5]. - Companies are advised to leverage digital tools to enhance data quality and accounting efficiency, utilizing energy monitoring systems and carbon management platforms for real-time data collection and centralized management [6]. Group 2: Intelligent Carbon Management - The article highlights the need for an intelligent carbon management system that transforms precise carbon accounting into actionable emission reduction decisions, utilizing IoT, big data, and AI technologies [7]. - This intelligent system aims to evolve from retrospective accounting to proactive control and forecasting, enabling precise measurement and management of energy consumption and carbon emissions [7]. Group 3: Carbon Offsetting and Green Electricity Trading - The guidance introduces mechanisms for carbon offsetting and green electricity trading, which are seen as practical solutions for industries with high carbon emissions that cannot achieve complete zero emissions immediately [9][10]. - It is emphasized that companies should prioritize the use of China's Certified Emission Reduction (CCER) for carbon offsetting, as it adheres to strict standards and ensures real emission reductions, thus supporting the development of the domestic low-carbon industry [11]. - The construction of zero-carbon factories is framed as a comprehensive and systematic project that integrates energy structure, technology, financial investment, and management services, representing a key initiative for the green transformation of China's industrial system [11].