Academic Journal of Business & Management, 2023, 5(17); doi: 10.25236/AJBM.2023.051717.
Honghong He
College of Economics and Management, Nanjing University of Science and Technology, Nanjing, China
Greenhouse gas emissions continue to exacerbate the world's climatic problems, but a low-carbon economy is a necessary way to achieve sustainable development, in which carbon audits play a huge role in contributing to the reduction of emissions. At present, China's research on carbon audit has not yet matured and still needs to carry out continuous exploration. This paper analyses and collates the problems encountered by carbon auditing in the context of dual carbon, proposes an effective path for the implementation of the development of carbon audit in China, and expects to be able to provide certain reference and thinking for the rapid development of the field of carbon audit in China.
Dual Carbon, Carbon auditing, Sustainable development
Honghong He. Study on carbon auditing in the context of "dual carbon". Academic Journal of Business & Management (2023) Vol. 5, Issue 17: 110-115. https://doi.org/10.25236/AJBM.2023.051717.
[1] Shiqiao Zheng. Discussion of carbon audit objective. Finance and Accounting Monthly, (2022) 13, 102-106.
[2] Hongyan Ding., Shengyao Zhao., Yin Liu. Research on energy auditing in the context of "dual carbon": a theoretical framework. Journal of China University of Petroleum, (2022) 38(6), 39-46.
[3] Yin Wang. Yin Gu. Reflections on carbon audits in the context of "dual carbon". Friends of Accounting, (2022) 18, 97-92.