A Research on the Resource and Environmental Audit and Its Prospects under the Background of "Carbon Peaking and Carbon Neutrality"
Focusing on the background of"carbon peaking and carbon neutrality"target strategy and analysing the current situation of resource and environmental audit and carbon audit,it has been found that as a part of resources and environment,there are several problems such as no standardised information disclosure framework available,backward audit methods,lack of professional talents,lack of coordination mechanism,and etc.whilst the carbon audit started developing relatively late.Combined with the overseas resource and environmental audit mode,it puts forward that carbon audit should return to the main line of resource and environmental audit,unify and standardise the information disclosure framework,give play to the synergistic role of internal audit and social audit,pay attention to the use of funds for technology research and development,and etc.
Resource and environmental auditCarbon auditCarbon peaking and carbon neutralityLow carbon economyCollaborative mechanism