Research On Carbon Audit Evaluation Index System Of Aluminum Enterprises Under The Double-carbon Strategy

China’s industrial sector has seen a swift advancement due to the intensification of heavy pollution and high energy expenditure,but the subsequent problem of carbon dioxide emissions can not be underestimated.The deployment of China’s carbon neutral carbon peak strategy fully reflects the importance and urgency of industrial carbon reduction,so it is particularly important to supervise the implementation effect of carbon emission reduction of enterprises in various industries,and carbon audit arises at the historic moment.Scholars of Chinese origin have recently conducted a certain amount of research on carbon audit,yet it is still essential to refine the carbon audit organization system to direct the orderly growth of practice.To accelerate the improvement of the carbon audit system.Aluminum industry as a carbon emissions in nonferrous metal industry,The nation’s attention has been increasingly focused on the efficiency of aluminum enterprise energy conservation and emissions reduction in recent years,necessitating the establishment of a set of carbon audit evaluation systems for carbon characteristic,enterprise energy conservation and emissions reduction,carbon emission reduction policy implementation,and carbon reduction responsibility performance evaluation and supervision.Beginning with a theoretical foundation,this paper first examines the research status of carbon audit studies both domestically and internationally,then evaluates and summarizes them,it expounds the basic situation of case enterprises,the work of carbon emission reduction and the necessity of constructing carbon audit evaluation index.Secondly,through the construction framework of DSR model,28 specific indicators are selected to analyze the carbon emission footprint and carbon emission characteristics of the aluminum industry,and the index system is obtained according to the model logic to fill the framework.The comprehensive weight is attained by combining the subjective weight obtained from Delphi,D-ANP,and entropy weight methods,as well as the objective weight.In Chinalco’s evaluation results were obtained using the triangular fuzzy comprehensive analysis method,as per the criteria.These results,when compared to the carbon emission reduction efforts of enterprises,were almost indistinguishable,thus demonstrating the validity and scientific nature of the carbon audit rating index system.According to the evaluation results,this paper proposes four case lessons: the first is to improve the proportion of clean energy used to promote power decarbonization;Research and development of energy conservation and emission reduction technologies should be augmented,with the aim of encouraging production carbon reduction;management of carbon reduction should be improved to reach carbon reduction objectives.the fourth is to improve the recovery efficiency of aluminum resources.