1. Introduction
Electricity is the cornerstone of energy transition and the critical frontier for global decarbonization. As a primary vehicle for integrating renewable energy and enhancing electrification, the power sector bears an unprecedented responsibility to catalyze the transition toward a low-carbon energy system [
1]. Substantial academic effort has focused on establishing robust carbon emission accounting frameworks for different segments of the power industry, including emissions from specific coal-fired power units, typical coastal wind power generation projects, and macro-scale overviews of the electricity power sector [
2,
3,
4]. More granular operational mechanisms have also been proposed, such as dynamic carbon emission responsibility accounting in renewable energy-integrated DC traction systems , energy-flow and carbon-flow coupling models for thermal power plants, and advanced preconditioner techniques to accelerate the computing of dynamic carbon emission factors for large-scale grids [
5,
6,
7]. Furthermore, innovative accounting frameworks cross-evaluating energy flow relationships between power and heat sectors have significantly reduced operational tracking ambiguity [
8]. In China, the “Dual Carbon” strategy has been elevated to a core national objective, with the Action Plan for Carbon Peak Before 2030 explicitly mandating the establishment of carbon emission accounting and quota standards for power transmission and transformation projects. By 2024, China’s 220 kV and above transmission lines reached 961,000 km, and substation capacity surged to 5.78 billion kVA, representing year-on-year growth of 3.5% and 4.9% respectively. This rapid expansion underscores that power grid infrastructure is no longer just a passive carrier of electricity, but a massive reservoir of embodied and operational carbon that must be strategically managed.
Despite its strategic importance, decision-making and performance evaluation for Power Grid Projects (PGPs) have historically been multi-dimensional and complex, primarily driven by economic, financial, and risk indicators rather than environmental footprints. Traditional PGP management has focused extensively on engineering cost data clustering using advanced mathematical thresholds [
9], economic life-cycle models for project costing [
10], and the extraction of critical project characteristics to construct complex index systems for index evaluation [
11]. Risk management and investment choices have heavily relied on differentiation degree combination weighting methods [
12], life cycle asset management for device overhaul and technical innovation [
13], economic-technical systemic modeling for gas-grid injection [
14], and sociological assessments analyzing the inter-relationships between procedural fairness, trust, and public risk expectations during grid expansion [
15]. Additionally, mathematical techniques like Self-Organizing Maps (SOM) have been utilized to categorize grid projects [
16], while multi-objective optimization models [
17], combination weighting with TOPSIS-grey projection [
18], least square support vector machines integrated with modified fly optimization [
19], and schedule risk management frameworks [
20] have formed the mathematical bedrock for measuring grid project sustainability and construction boundaries.
However, transitioning these established engineering evaluation frameworks into the domain of carbon accounting introduces massive methodological hurdles. On the one place, grid side emission dynamics are highly fluid. Academic research has recently begun exploring dynamic accounting models on the power grid side, analyzing carbon emissions during the construction of typical 500 kV transmissions and substations via emission factor approaches, and assessing indirect emissions within bidirectional system integration power markets [
21,
22,
23]. Efforts have also been made to chart the spatio-temporal differences of carbon footprint factors across China's power system, execute whole life cycle improvement methods for 220 kV transmission projects, track regional structural pathways via multi-regional input-output (MRIO) models, and assess provincial inventory uncertainties stemming from conflicting emission factor sources [
24,
25,
26,
27]. In a similar vein, comparative evaluations in broader energy contexts, such as modular integrated construction optimization using Petri net simulation, coal-fired emission reduction under dual carbon targets, and wind resource assessments leveraging particle swarm optimization, confirm that modular clarity and precise meta-heuristics are essential for high-fidelity modeling [
28,
29,
30].
Unfortunately, the sector is currently hindered by a lack of granular standards and a weak empirical research foundation. Existing accounting frameworks for grid emission factors are still in their infancy, particularly regarding time-and-region-specific variations. The complexity of PGP engineering, ranging from massive civil earthworks to specialized high-voltage equipment, results in fragmented data and a high degree of uncertainty in emission estimations. Without a precise, bottom-up measurement system, it is impossible to scientifically quantify the carbon-reduction efficacy of grid investments or to identify the specific engineering modules that drive the project’s carbon footprint.
Meanwhile, the establishment of a high-fidelity carbon accounting framework unlocks vast potential for the development and management of Power Grid Carbon Emission Accounting. By integrating advanced technologies such as intelligent grids and low-loss energy storage, grid corporations can transform traditional infrastructure into high-value environmental assets. The transition from passive compliance to active carbon emission management allows for the quantification of technical innovations, such as the adoption of low-carbon materials or energy-saving conductors, as verifiable carbon credits. This modular approach can facilitate more efficient utilization of renewable energy. Ultimately, a more mature carbon emission accounting system for power grid projects will transform carbon emission responsibilities into a strategic economic driver, providing a robust scientific basis for power grid enterprises to achieve sustainable growth and net-zero targets.
To bridge these research gaps, this paper proposes a multi-tier hierarchical carbon emission accounting framework specifically designed for substations of different scales PGPs. We integrate an Improved Particle Swarm Optimization coupled with Deep Reservoir Echo State Network (IPSO-DRESN) to model the non-linear carbon characteristic extraction process. To handle the uncertainty and limited sample size typical of high-voltage engineering data, a Parallel Bootstrap method is employed to enhance the robustness of our evaluations. By decomposing the project into 11 standardized modules, we solve the challenge of quantifying carbon emissions in diverse scenarios, providing a scalable solution for both greenfield projects and existing grid retrofits.
The core innovations and contributions of this research are summarized as follows. First, we establish a modular architecture specifically for power transmission and transformation engineering. By defining 11 typical modules as the fundamental accounting units, this paper provides a standardized quota calculation framework that spans from initial quota determination to full-lifecycle emission valuation, solving the problem of inconsistent accounting boundaries in large-scale grid projects. Second, unlike traditional linear or shallow learning models, the proposed IPSO-DRESN architecture is capable of effectively capturing the hierarchical dependencies among the 11 engineering modules. By utilizing a multi-layered reservoir and Cauchy mutation-based PSO, the IPSO-DRESN model ensures high-precision feature extraction and achieves a MAPE of 2.65% in modular carbon quota estimation, realizing the automatic matching between engineering modules and optimization calculation logic. Third, this research leverages an exclusive dataset from the State Grid Corporation of China (SGCC) archives (2022-2024), encompassing 120 tiered projects (110kV-500kV). This high-granularity data, including minute-level mechanical shifts and specific material grades (e.g., high-permeability silicon steel), allows for a “bottom-up” refinement that is typically inaccessible in public-domain research, ensuring the scalability and localized accuracy of the results. Fourth, leveraging an internal dataset of 120 localized PGPs (110kV-500kV), we utilize a Parallel Bootstrap method to expand and calibrate modular quotas. This high-granularity approach allows for the discovery of carbon inter-dependencies, such as the M2-M3-M4 Structural Synergy, where equipment light weighting triggers significant secondary emission reductions in civil foundations. Finally, by integrating the Parallel Bootstrap wrapper, this study provides a reliable probability density function for lifecycle emissions. The results show that even under fluctuating electricity emission factors and carbon prices, the 95% confidence interval for 500kV project valuations remains within ±3.5%, providing the rigorous financial-grade auditing required for integrating power grid infrastructure into regional carbon trading platforms.