Research On Carbon Audit Evaluation Index System Of Steel Enterprises Based On DPSIR Model

The 20th Party Congress proposed to promote green development,promote the harmonious coexistence of man and nature,accelerate the green transformation of development,promote the prevention and control of environmental pollution,enhance the diversity,stability and sustainability of the ecosystem,and actively and steadily promote "carbon peaking" and "carbon neutrality".The steel industry,as a traditional industry,has a high level of environmental pollution.As a traditional industry,the iron and steel industry is characterized by high pollution,high emission and high energy consumption,which needs to be paid attention to.The Steel Industry Carbon Neutral Vision and Low Carbon Technology Roadmap proposes that the steel industry should actively and steadily achieve carbon peaking by 2030 and integrate development to help carbon neutrality by 2060.However,the research on carbon auditing in China started late and there is a lack of carbon auditing for steel enterprises,and a complete carbon audit evaluation system for steel enterprises has not been formed,making it difficult to clearly show the carbon governance and carbon audit results of steel enterprises.This paper adopts literature induction method and case study method,and constructs a carbon audit evaluation index system based on DPSIR model with fiduciary economic responsibility theory,sustainable development theory,environmental economics theory,performance audit theory and carbon footprint theory as the theoretical basis,and selects Shougang as a case company to test the feasibility of the evaluation index system.There are five chapters in this paper.Chapter 1,introduces the research background,research significance,research content,research methodology and technical roadmap,and compares and analyzes the relevant literature.Chapter 2,explains the key concepts of the paper,and explains the theoretical foundation to support the later writing.Chapter 3,based on the DPSIR model,a carbon audit evaluation index system for steel enterprises is constructed using hierarchical analysis,and the environmental merit model is selected as the evaluation method.In Chapter 4,Shougang Co.is selected as the case company,and the constructed carbon audit index evaluation system is specifically applied,and the environmental quality model is used to analyze the results and draw conclusions to verify the applicability and feasibility of the constructed carbon audit evaluation index system.Chapter 5,based on the case study,summarizes the research results,puts forward relevant suggestions,and reflects on the deficiencies of the paper.This paper constructs a carbon audit evaluation index system for iron and steel enterprises based on the DPSIR model.Through the case study and comparison,it is found that the model is scientifically feasible,and the model is more comprehensive and perfect in evaluating the carbon governance of the company,and a good carbon audit result will further reduce the financing cost of the enterprise,promote the carbon trading of the enterprise,improve the financial performance of the enterprise,and the government can also use the carbon audit result to supervise and Supervise the carbon emission of enterprises,improve the relevant laws and regulations of carbon audit in China,develop China’s emission trading market,promote carbon tax trading,and help promote the realization of China’s dual carbon goals,and secondly,it also further enriches the theoretical study of carbon audit and carbon audit evaluation system,which has certain theoretical and practical significance.