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。
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.
作者
张虓烽
ZHANG Xiao-feng(Xingzhi College of Xi'an University of Finance and Economics,Xi’an Shanxi 710038,China)
出处
《环境科学导刊》
2024年第3期8-12,共5页
Environmental Science Survey
基金
西安财经大学行知学院2023年度科学研究课题“基于DPSIR模型的能源企业碳审计评价指标体系研究”(23KY02)。
关键词
碳达峰
碳中和
企业碳审计
评价指标体系
peak carbon dioxide emissions
carbon neutrality
carbon audit in the background of carbon peaking and carbon neutrality
assessment indicator system
