Carbon asset management for the construction industry,which accounts for 39％of global carbon emissions,is crucial to the realization of the country's dual carbon goals and high-quality social development.However,there has been no clear standard for accounting recognition,measurement and reporting of carbon asset management in the construction industry,which has kept carbon assets out of traditional financial reporting and seriously affected the management of carbon assets in the construction industry.Given this,this article systematically explains the methods of carbon asset recognition,measurement and disclosure in the construction industry,and discusses suggestions for urgent improvement in combination with the current problems facing the low-carbonization of the construction industry,to provide a useful reference for the construction industry to achieve green and low-carbonization,promote the development and improvement of carbon accounting,and accelerate the realization of my country's dual carbon goals.
关键词
碳资产/碳会计/建筑行业
Key words
carbon assets/carbon accounting/construction industry
万方数据