“双碳”背景下企业碳审计体系构建及保障措施

Construction and Guarantee Measures of Enterprise Carbon Audit System under the Background of"Double Carbon"

“双碳”目标的实现需要多方合力才能达成,其中最主要的监督方式是碳审计,通过发挥碳审计监督与鉴证职能来保证“双碳”战略的平稳实施。在确定当前背景下实施企业碳审计必要性,分析企业碳审计实质的基础上,以企业为中心构建三位一体的碳审计体系,并基于该体系提出具体的保障措施,助力企业低碳发展的同时促进我国高质量的可持续发展。

The achievement of the"Double Carbon"goal requires the joint efforts of multiple parties,among which the most important supervision method is carbon audit,which ensures the smooth implementation of the"Double Carbon"strategy by playing the role of carbon audit supervision and verification.On the basis of determining the necessity of implementing corporate carbon audit in the current context and analyzing the essence of corporate carbon audit,a trinity carbon audit system is constructed with the enterprise as the center,and specific safeguard measures are proposed based on this system to help enterprises achieve low-carbon development while promoting high-quality sustainable development inChina.