*Appendix D.5 Data for Energy-Related Carbon Emissions*

In this study, we assumed that biomass is carbon neutral, other renewable energy (hydroelectricity, wind power, solar power and geothermal) and nuclear have no carbon emissions. Therefore, only the fuels listed in Table 2 are considered. The allocation of carbon emission responsibility in different sectors is calculated according to various types of fuel the sector uses. Since the use of different fuel types in the secondary energy (electricity and heat) is difficult to be distinguished in the consumption stage, we calculated the comprehensive emission factors of electricity and heat according to the supply structure in the 2015 Energy Balance Sheet [25], as shown in Table A9.

**Table A9.** The carbon emission factors of electricity and heat in 2015.

