Research On Carbon Audit Evaluation Index System Of Conch Cement Enterprises Under The Background Of Carbon Peak

With the consensus of developing low-carbon economy,carbon audit has also emerged.As a ’ carbon emitter ’ and a pillar industry of China ’s economy,no complete carbon audit evaluation index system and its corresponding criteria has yet been established by the cement industry.Therefore,the paper first combs the international and domestic policy background,industry should be the primary focus of the development of an evaluation index system for carbon audit,as evidenced by a thorough examination of the existing literature on the current state of affairs,techniques,and evaluation index system of carbon audit both domestically and internationally.A scientific foundation for the construction of a carbon audit evaluation index system is systematically established,based on pertinent fundamental theories such as sustainable development.Secondly,investigating the sources of carbon dioxide release from Conch cement businesses,the driving force-state-response’(DSR)model serves as the basis,and 25 evaluation indexes of driving force layer index,state layer index and response layer index are selected.Finally,The paper,having chosen the conch cement enterprise as its case,endeavored to construct a set of carbon audit evaluation index systems.Utilizing entropy weight and principal component analysis methods,it verified and assessed the carbon emission responsibility of the conch cement enterprise,and thoroughly examined the evaluation results of each index layer.Additionally,the basis of ensuring the operation of the evaluation index system is put forward in three aspects : policy,economy and technology.The results demonstrate that the evaluation of conch cement enterprises is in line with their actual operational circumstances,thus making it both scientific and reasonable to construct a DSR model-based carbon audit evaluation index system for conch cement enterprises.Principal component analysis is of great research value in evaluating the performance of carbon emission responsibility of conch cement enterprises,and also provides constructive suggestions for the carbon emission reduction behavior of conch cement enterprises.