The authenticity, accuracy and completeness of carbon emission data are of vital significance for the sustainable development of key emission units, the credibility of the carbon market, and the attainment of the “dual carbon” goals. As the main providers of data, key emission units, who are the largest beneficiaries of illegal gains, should bear the primary responsibility for data-related issues. In light of the central government’s “zero-tolerance” attitude towards data fraud, key emission units may encounter administrative or criminal legal risks when confronted with problems such as untrue and nontransparent data. To evade administrative risks, it is recommended that units establish compliance systems, while regulatory authorities should enhance supervision and the MRV system and implement a “double-punishment” system. Regarding criminal risks, it is suggested that units strengthen data security management and actively collaborate with regulatory authorities. Regulatory authorities, in turn, should enhance law enforcement efforts, define responsibilities, and cooperate with judicial organs to jointly prevent the deterioration of problems and formulate effective rectification plans and longterm mechanisms.