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碳达峰和碳中和背景下企业碳审计评价指标体系研究

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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。
Study on the Assessment Indicator System of Carbon Audit of Enterprises in the Background of Peak Carbon Dioxide Emissions and Carbon Neutral
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.

peak carbon dioxide emissionscarbon neutralitycarbon audit in the background of carbon peaking and carbon neutralityassessment indicator system

张虓烽

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西安财经大学行知学院,陕西西安 710038

碳达峰 碳中和 企业碳审计 评价指标体系

西安财经大学行知学院科学研究课题(2023)

23KY02

2024

环境科学导刊
云南环境科学研究院

环境科学导刊

影响因子:0.525
ISSN:1673-9655
年,卷(期):2024.43(3)
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