The Design of China's Carbon Audit Framework and The Construction of The Implementation Path under the "Double Carbon" Goal

Abstract

Under the goal of "double carbon", carbon peaking and carbon neutral work has become the key task specified in the central economic conference. Based on this, this paper analyzes the current situation and obstacles of carbon audit development in China, constructs a carbon audit framework for the current situation and proposes the implementation path of carbon audit: firstly, a three-dimensional evaluation index system is constructed according to the current obstacles of carbon audit, in order to make carbon information flow smoothly, secondly, a coordination chain is constructed consisting of social, governmental and national audit institutions to link up and supervise the carbon emission of enterprises, and finally, the government gradually improves the carbon audit standard according to the problems in practice. Carbon audit standards, new standards can in turn stimulate the generation of new evaluation systems, until the entire carbon audit framework becomes scientifically unified; the implementation path is built around the carbon audit framework, divided into pre-audit stage, implementation stage, assurance stage, and follow-up audit stage.