Carbon accounting of territorial space based on the perspective of pattern-function-process: Framework and application prospects

Constructing a systematic and scientific territorial carbon accounting system is crucial for promoting the deep integration of the Dual Carbon goals with territorial spatial planning and enhancing the capacity of territorial spaces to cope with climate change. Building on a comprehensive review and comparison of existing carbon accounting systems, this study proposes a pattern-function-process framework and its methodological system, and further explores its potential applications. The main conclusions are as follows: (1) Current carbon accounting systems exhibit sectoral and static characteristics, which limits their effectiveness in supporting territorial spatial governance and constrains the application of accounting results in spatial planning. Establishing a systematic and multi-dimensional territorial carbon accounting framework can effectively enhance the planning adaptability of carbon accounting outcomes and provide theoretical support for low-carbon-oriented territorial spatial planning. (2) The core of the pattern-function-process framework for territorial carbon accounting lies in coupling natural and anthropogenic mechanisms, conducting carbon accounting from three levels: total volume, classification, and dynamics. Specifically, total accounting clarifies the baseline pattern of regional carbon budget; classification accounting identifies spatial variations in carbon emissions and carbon flows according to spatial functions; and dynamic accounting reveals the temporal evolution of carbon processes across different development stages of territorial space. By comprehensively characterizing the source-sink-storage-flow processes, this framework enhances the systematicity, regional comparability, and dynamic adaptability of territorial carbon accounting. (3) In the future, efforts should focus on deepening the scenario-based applications of the pattern-function-process framework for territorial carbon accounting across multiple domains, while developing a digital carbon governance system that spans the entire process of territorial spatial planning and management. Such efforts will facilitate the application of carbon accounting in low-carbon spatial pattern optimization, carbon flow simulation and responsibility allocation, and carbon dynamics monitoring and risk prevention, thereby providing systematic support for low-carbon territorial spatial planning under the global climate governance.