Research On The Construction Of Carbon Audit Evaluation Index System For The T Coal Chemical Enterprise

Along with the continuous development of industry,our country continues to be in the development mode of high energy consumption,high emission,the situation of air pollution is increasingly serious,carbon emission control of all walks of life is imminent,save energy,green development gradually become the requirement for the development of industrial enterprises.As an extension of the coal industry,coal chemical enterprises continue to have serious carbon emission problems,so they need to speed up the work process of energy conservation and emission reduction.Under the guidance of this goal,the role of carbon audit is increasingly apparent.Actively carrying out carbon audit practice is helpful to find the shortcomings of enterprise carbon emission,and only by taking measures to solve the problems can enterprises improve their carbon emission reduction level and achieve the strategic goal of energy conservation and emission reduction.However,in terms of specific practice,the research on the application of carbon audit and related carbon audit methods is still relatively scarce,especially for coal chemical enterprises,which have not established complete evaluation standards.Therefore,in order to guide the carbon audit put into practice and be easily understood by enterprise stakeholders,a carbon audit evaluation index system conforming to the characteristics of specific coal chemical enterprises is constructed here to make a comprehensive evaluation of their carbon emission governance.First of all,this thesis sorts out the research status of carbon audit and its standards as well as the evaluation index system of carbon audit,expounds the basic concepts of carbon audit,carbon audit and carbon audit evaluation,and distinguishes the differences between carbon audit and traditional audit,carbon audit evaluation and carbon performance evaluation,and discusses the relevant theoretical basis.Secondly,this thesis aims to build the enterprise carbon audit evaluation index system.Taking T coal chemical enterprise as the case study,based on the analysis of its carbon emission status,it selects the carbon audit evaluation index by the methods of regulation and policy research and literature research respectively,and then designs the index by combining the DSR model,thus completing the construction of the carbon audit evaluation index system for T enterprise.Thirdly,it is the specific application of the carbon audit evaluation index system.According to the index,relevant data and audit standard values of enterprises are collected and standardized,and then utilize the analytic hierarchy process to determine the index weight,and the carbon audit evaluation results are calculated by the environmental value model.Finally,based on the analysis of carbon audit evaluation results,improvement suggestions are proposed for T enterprise.In terms of policy orientation,T enterprise should constantly optimize the monitoring and calculation methods of accurate carbon emission data.Regarding information disclosure,T enterprise should enhance the awareness of disclosure and implement the main responsibility of the department;As for the rectification of emission reduction,T enterprise can formulate relevant management measures for carbon emission reduction,strengthen rectification efforts,enhance environmental awareness,and realize overall management of energy conservation and emission reduction.This article aims to provide theoretical and practical guidance for the carbon audit evaluation index system of China’s coal chemical enterprises based on research related to carbon audit,identify problems in carbon emission governance,and fully leverage the supervision and evaluation role of carbon audit.