Construction And Application Of Carbon Audit Evaluation Index System In Cement Enterprises

With the accelerating process of industrialization,the industrial development mode of high pollution,high energy consumption and high emission has led to increasingly serious problems such as climate warming and air pollution,which has brought a huge threat to human economy and society.Therefore,a consensus has been reached on the development of low-carbon economy,and carbon audit also came into being.As a "big carbon emitter",cement enterprises are one of the main pillar industries in China.To carry out active and effective carbon audit practice will help cement enterprises speed up the process of energy conservation and emission reduction,achieve the strategic goal of carbon emission reduction,find their own carbon emission reduction potential,and improve the effective utilization of energy.However,at present,the research results of carbon audit evaluation index system are relatively scarce,especially for the cement industry,a complete set of carbon audit evaluation index system and evaluation standards have not been formed.Therefore,this paper builds a set of carbon audit evaluation index system suitable for cement enterprises,determines the evaluation standard,and applies this index system to specific case enterprises to objectively and comprehensively evaluate the performance of carbon emission reduction responsibility of enterprises,which has innovative and practical significance.Firstly,this paper sorts out the domestic and foreign literatures related to carbon auditing,summarizes the existing carbon audit evaluation index,and on this basis,from the basic theory of carbon audit,provides the theoretical basis for the construction of carbon audit evaluation index system.Secondly,based on the "driving force state response"(DSR)model,combined with the characteristics of carbon emissions of cement enterprises,18 evaluation indexes are obtained from three aspects: driving force factors,state factors and response factors.This paper selects HL cement enterprise as a case,applies the carbon audit evaluation index system to the enterprise,and introduces the environmental merit model to comprehensively evaluate the carbon emission level of HL cement enterprise,analyzes the evaluation results,and puts forward suggestions for optimization.The results show that the evaluation results of HL cement enterprises are almost the same as the actual situation,indicating that the carbon audit evaluation index system constructed based on the DSR model in this paper is rationality and feasibility to a certain extent.Taking the environmental optimal value model as the evaluation method can reflect the actual situation of enterprises and has certain reference significance and and practical value.Improving the evaluation index system of corporate carbon audit can improve the quality and efficiency of corporate carbon audit.