Study On The Enterprise Carbon Emissions Disclosure And Auditing

The fog event in early2013sounded the alarm to modern people. The event and humangreenhouse gas emissions are inextricably linked. In view of the variety of environment’s“retaliation” on human, governments in the formulation of policy guidelines have more andmore attention on energy conservation policy. If they want to implement energy conservationpolicy, carbon emission reduction is the key. At the present, enterprises which carry out thecarbon emission reduction policy have not form a perfect carbon information disclosure andauditing system. This is a stumbling block for enterprises to implement energy-savingemission reduction policies. The system is very important, because enterprises can show theefforts made on carbon-reduction for the stakeholders. In this paper, it is hoped sometheoretical proposals on the construction of carbon information disclosure and auditingsystem, it is hoped develop the system by drawing on the international Carbon DisclosureProject (CDP).This paper make a brief analysis on the carbon emission disclosure of China’s enterprises,respectively the analysis is made by two aspects which are the legal regulations and thereports of Carbon Disclosure Project of China. Then this paper put up a system of carboninformation disclosure. The system have five parts: the adjustment of management structure,the carbon-reduction project, the carbon accounting, the report of carbon informationdisclosure and the effect of different accounting policy choice. According to the implement ofthe system, the accountants, the form of carbon disclosure report and the national disclosureplatform are the key of the implement. The carbon auditing is the risk-oriented auditing, in theauditing the assessment and response of material misstatement risk are very significant.Finally, the paper uses the China national offshore oil corporation (CNOOC) as case study.