2.2.1. The Carbon Flow Sankey Diagram

As carbon allocation analysis is based on energy allocation analysis, the structure of carbon flow Sankey diagram is similar to that of energy flow Sankey diagram (see Figure 1). However, it should be noted that the real carbon emissions occur in the intermediate conversion stage where the energy is burned as direct fuel, electricity generation, heating and energy system own-use. At this stage, the carbon which cannot be oxidized in the fuel will be left, thus leading to a 'non-oxidation' flow in the diagram. In the previous stage of conversion, emissions have not occurred, so the flow shows the total carbon embodied in relevant energy. While in the subsequent stage of conversion, emissions have occurred, this part of diagram shows the carbon emission responsibility of each department because we allocate the energy loss into the end-use energy consumption responsibility, the carbon emission loss is the same.
