Research On Content And Process Of Carbon Audit

The proposal of "carbon peak" and "carbon neutral" actions shows China’s determination and goals in developing a low-carbon economy and reducing carbon emissions.Whether the enterprise implements the low carbon commitment into its daily production and operation and achieves the verification and supervision of energy conservation and emission reduction is particularly important for achieving the "double carbon" goal.However,the theoretical research on carbon audit in China has just started,and scholars have no unanimous views on the definition of carbon audit concept.The case demonstration of carbon audit implementation process still needs to be studied.This paper believes that carbon audit is an audit activity in which auditors supervise and evaluate the performance of environmental responsibilities related to corporate carbon emissions by using professional audit procedures and methods,including the review of corporate actual carbon emissions based on carbon footprint accounting in corporate business processes,the evaluation and recommendations of corporate carbon emission reduction performance,and the supervision and evaluation of corporate carbon emission reduction system construction and policy performance,it is a complete and systematic monitoring and evaluation activity on enterprise carbon emission activities,systems,accounting and reporting.The paper analyzes China’s carbon audit situation,sorts out the standards,contents,processes and limitations of carbon verification,as well as the problems.The problems includes that the subject of carbon audit is single,and few certified public accountants participate in carbon audit;the content of carbon audit is not comprehensive and its coverage is small;carbon audit process is superficial in form,and its report is in a low application.Therefore,this paper takes COSCO Ship HOLD’s 2021 carbon audit as an example to refine the content of COSCO Ship HOLD’s carbon audit,divides the carbon audit content into three parts,which is the review of the authenticity of carbon emissions,implementation of carbon emission reduction policies,and carbon emission reduction performance.And the paper applies and evaluates the risk-oriented carbon audit process.After exploration and analysis,the paper gets three conclusions.Firstly,carbon audit is different from carbon verification,which is a more comprehensive and systematic audit activity.Carbon verification refers to the verification and inspection of the subject’s actual carbon emissions,which is the primary stage of carbon audit.Secondly,modern riskoriented carbon audit is more efficient,and we hope it can be popularized and applied.Thirdly,the paper puts forward suggestions to help the development of carbon audit in China from five aspects: process methods,personnel fostering,information disclosure,system establish,and market mechanism.