“双碳”背景下企业碳审计框架及评价指标体系研究——以能源、化工行业为例

Research on Corporate Carbon Audit Framework and Evaluation Indicator System under the “Dual Carbon” Goals—Evidence from the Energy and Chemical Industries

摘要: 围绕“双碳”背景下企业碳治理与审计监督的双重变革，依据能源、化工行业的碳审计现状与困境，探究推动“双碳”战略目标达成的审计工具与实施策略。在文献研究的基础上，分析现有企业内部碳审计意义和存在的障碍，指出企业内部碳审计对实现碳减排的重要性和紧迫性，构建企业碳审计框架和评价指标体系。通过案例验证企业碳审计框架和评价指标的科学性和可行性。并凸显碳审计框架和评价指标对中国碳审计发展的重要性。

Abstract: Focusing on the dual transformation of corporate carbon governance and audit supervision under the context of “Dual Carbon” goals, and based on the current situation and challenges of carbon auditing in the energy and chemical industries, this study explores the audit tools and implementation strategies to promote the achievement of the “Dual Carbon” strategic goals. Building on literature research, it analyzes the significance and existing obstacles of internal corporate carbon auditing, points out its importance and urgency for achieving carbon emission reduction, and constructs a corporate carbon audit framework and evaluation indicator system. The scientific nature and feasibility of this framework and evaluation indicators are verified through case studies, underscoring their importance for the development of carbon auditing in China.