With the increasingly severe global climate change, the proposal of "dual-carbon" goal is not only an optimization of the national strategy of sustainable development, but also points out the direction for the transformation and development of modern enterprises. Carbon audit is an important tool to assess and guide the carbon emission of enterprises, and the optimization of its implementation path is an important issue in the process of environmental policy and enterprise strategy implementation. The paper explores the scientific implementation path of enterprise carbon audit under the background of "dual carbon", analyzes the challenges and opportunities faced by enterprise carbon audit at this stage, and puts forward the corresponding optimization strategy, so that theoretical and practical guidance for enterprises is provided to achieve the goal of green and low-carbon development.

Zhang Xiaoyu. The Implementation Path of Carbon Audit for Enterprises in the Context of "Dual Carbon". Academic Journal of Business & Management (2023) Vol. 5, Issue 24: 168-173. https://doi.org/10.25236/AJBM.2023.052424.

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