Carbon Emission Accounting and Influencing Factors in Chemical Industry
After the"dual carbon"policy was put forward,the management of greenhouse gas emissions has become the focus of current academic research.At present,the problem of greenhouse gas emissions is more prominent,and more and more attention is focused on the key industries that reduce carbon emissions.Determining the accounting boundary of the chemical industry is the premise of carrying out research on carbon emissions of the chemical industry.However,the current relevant studies differ in the classification standards and lack consistent norms,resulting in the lack of comparability among study cases.In order to provide reference for the research on energy conservation and carbon emission reduction in chemical enterprises,this paper focuses on the main characteristics and research status of carbon emission accounting methods in the chemical industry,analyzes the advantages and disadvantages of the three main methods and their applications,and focuses on the driving factors in the industrial field and the chemical industry.The shortcomings of the existing research are pointed out from the aspects of accounting methods and influencing factors of carbon emission in chemical enterprises.
chemical industrycarbon emissionsinfluencing factorsaccounting method