碳达峰和碳中和背景下企业碳审计评价指标体系研究
Study on the Assessment Indicator System of Carbon Audit of Enterprises in the Background of Peak Carbon Dioxide Emissions and Carbon Neutral
张虓烽1
作者信息
- 1. 西安财经大学行知学院,陕西西安 710038
- 折叠
摘要
对碳审计理论和现阶段碳审计评价指标体系构建的主要模型进行介绍,分析了目前各种碳审计模型的特点,并基于层次分析法构建了一套双碳背景下分行业的企业碳审计评价指标体系.
Abstract
The main models adopted to build the present assessment indicator system of carbon audit based on the carbon audit theory were introduced.The characteristics of the models were analyzed as well.A set of assessment indicator system was established based on analytic hierarchy process in the context of carbon peaking and carbon neutrality.
关键词
碳达峰/碳中和/企业碳审计/评价指标体系Key words
peak carbon dioxide emissions/carbon neutrality/carbon audit in the background of carbon peaking and carbon neutrality/assessment indicator system引用本文复制引用
基金项目
西安财经大学行知学院科学研究课题(2023)(23KY02)
出版年
2024
NETL
NSTL
万方数据