Research On The Design And Application Of Carbon Audit Framework For The Cement Industry

At present,the concept of "carbon emissions" often appears in our lives,which is related to the development of China and even the global ecological economy,and has also attracted the attention of governments and various industries in various countries.To protect the climate and environment on which we rely for survival,countries around the world are actively taking measures.China has made a solemn promise to the world to achieve "carbon peak" by 2030 and "carbon neutrality" by 2060.At the Central Government Economic Work Conference,it was also explicitly included for the first time in the annual tasks of achieving carbon peak and carbon neutrality management.As an important cornerstone supporting the sustainable development of China’s society,the cement industry accounts for over 10%of the total carbon dioxide emissions in its production process.As a traditional "two highs" and a major emitter of carbon dioxide,carbon reduction in the cement industry is imperative and promising.To assist the cement industry in achieving the "dual carbon" goals,auditing can fully leverage its supervisory function.In this context,it is necessary to design a carbon audit framework that conforms to the characteristics of the cement industry,comprehensively evaluate the implementation of low-carbon policies and the fulfillment of carbon emission reduction responsibilities in the cement industry,and accelerate the progress of energy conservation and emission reduction work in the cement industry.This paper takes the basic theory of carbon audit as the starting point,references the domestic and foreign literature on carbon audit research,and takes the Low-carbon economy theory,sustainable Development theory theory and corporate social responsibility theory as the theoretical support of the full text.Using the methods of literature review,Case study and investigation and analysis,this paper discusses the current situation and problems of carbon audit,and uses this as a theoretical basis to conduct research on the design of carbon audit framework.Afterwards,starting from the carbon emission status of the cement industry,analyze the sources of carbon emissions in the cement production process,and design a carbon audit framework that conforms to the cement industry from five aspects:carbon audit objectives and content,subject and object,standards,processes,and audit reports.Based on this framework,it is applied to the case enterprise-Huaxin Cement Co.,Ltd.Determine whether the company is suitable for the designed carbon audit framework by investigating its emissions management and carbon verification status,and carry out targeted application of the carbon audit framework for the case enterprise.Finally,based on the application situation of the case enterprise and the current problems in carrying out carbon auditing,propose safeguard measures for the cement industry to carry out carbon auditing work.I hope that the research in this paper can provide a theoretical basis for China’s carbon audit work,and also provide some reference for our country’s future carbon audit supervision of the cement industry,in order to help China achieve carbon peak and carbon neutrality goals as soon as possible.