The Guidelines is developed to address common challenges such as duplicated calculations, divergent standards, and high compliance costs faced by enterprises. It introduces a unified technical framework that covers accounting, verification, and mutual recognition processes, aiming to improve transparency and methodological coherence in carbon footprint management between both regions. The Guidelines is in compliance with international standards including ISO 14040/44 and based on ISO 14064-3, ISO 14067 and ISO 14071, and integrates the practical experience of the CPP, C-GCAP and Green NCAP to form a harmonized path for passenger vehicle assessment.