Design and implementation path of internal carbon audit framework for coal enterprises under the"dual carbon"goal
Yue Yiwei
Liu Jianyong
Li Wenmei
Abstract：Carbon audit is an important function of promoting high-quality economic and social development under China's"dual carbon"strategy goals.Enterprise carbon audit has become one of the key factors for sustainable development and competitiveness enhancement of enterprises.Starting from the perspective of internal audit,by studying the current development status of carbon audit in coal enterprises as a starting point,this study explores the construction of a carbon audit framework suitable for coal enterprises,and applies it to Wanbei Coal-Electricity Group Company.Through carbon emission data calculation and analysis,it proposes to collect and calculate data,determine carbon footprint,analyze carbon footprint,evaluate internal carbon management capabilities,and analyze carbon emission reduction potential.To provide reference for guiding the transformation and development of low-carbon industrial economic structure in coal enterprises.
Keywords：carbon auditframework designimplementation pathcoal enterprise
Publication Date：2024-02-20
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：8( 151-158 )