Research On Carbon Audit Of CNPC Under The Carbon Peaking And Carbon Neutrality Goals

In the context of the deteriorating environment caused by global warming,people are more and more aware of the importance of environmental protection.Low-carbon concept has become the pursuit of people,and the development of low-carbon economy is urgent.As a responsible major country,China has taken active steps to reduce carbon emissions and develop a low-carbon economy.Since the 18 th CPC National Congress,the situation at home and abroad is increasingly grim and complex,the CPC has taken a long-term view and placed ecological progress at an important position in the overall development of China’s cause.Moreover,China has issued a series of plans and policies to make detailed plans for the reform of China’s ecological civilization system.At the seventy-fifth Session of the United Nations General Assembly,General Secretary Xi Jinping solemnly promised that China would adopt more powerful policies and measures to boost environmental protection,and strive to achieve "carbon peak" by 2030 and "carbon neutral" by 2050.Based on the background of the carbon peaking and carbon neutrality goals,China has made continuous progress on the road of green and lowcarbon development,and carbon emission reduction has gradually shown certain results.However,some problems have also emerged.How to effectively monitor and control carbon emissions,how to evaluate the effect of carbon emission reduction,how to ensure that the carbon information communicated to stakeholders is fair and legal and other issues gradually become a concern of the people.This leads to the emergence of carbon audit,and people’s demand for carbon audit is increasing.Carbon audit in China is still in the initial stage,enterprises in the implementation of carbon audit process inevitably exist some problems.Therefore,this thesis chooses China National Petroleum Corporation as the research object,studies the problems existing in its carbon audit and puts forward corresponding suggestions,which has important theoretical and practical significance.China National Petroleum Corporation as one of the big three of China’s oil industry,is a large of high energy consumption and high pollution enterprises in our country.Compared with other companies,China National Petroleum Corporation’s carbon disclosure is more fully.In addition,it has been actively responding to the call of the country,actively reducing carbon emissions,and has begun to implement carbon audit.It is typical and representative to select it as a case company,and the conclusions of the study have certain reference value for the implementation of carbon audit of other companies.This thesis is divided into six parts.The first part is the introduction,which mainly introduces the research background and significance,sorts out and summarizes the relevant researches of domestic and foreign scholars,and introduces the main research methods and the main content of this thesis.The second part mainly introduces the related concepts of the carbon peaking and carbon neutrality goals and carbon audit,the characteristics and theoretical basis of carbon audit under the carbon peaking and carbon neutrality goals.The third part introduces the carbon audit cases of CNPC under the carbon peaking and carbon neutrality goals.Based on the introduction of the basic situation of CNPC,the necessity of carbon audit in CNPC is analyzed.Then,it introduces the current situation of carbon audit implementation in enterprises from three aspects: the department setting of carbon audit,the basic procedure of carbon audit implementation in enterprises and the supervision system of carbon audit.It also explains the impact of carbon audit results of CNPC from three aspects: the enterprises themselves,investors and the whole society.Finally,some problems existed in the process of carbon audit are put forward.The fourth part,based on the problems raised in the third part,analyzes in detail the causes of problems in carbon audit of CNPC under the carbon peaking and carbon neutrality goals from four aspects: weak foundation of carbon audit implementation,improper carbon audit methods and procedures,complex carbon audit data and insufficient follow-up supervision of carbon audit.The fifth part is the improvement suggestions for the problems found,including: first,strengthen the ejection you implement work foundation;Second,improve the implementation procedures of carbon audit;Third,improve the access and processing of carbon audit data;Fourthly,fulfill the responsibility of carbon audit results and give full play to the follow-up supervision function.Through the research of this thesis,on the one hand,it can improve the current academic research on carbon audit to a certain extent.There are more studies on the theoretical level and less links with practice.In particular,there are fewer studies on the problems existing in the carbon audit process of specific enterprises and the improvement countermeasures.It can expand and enrich the research system and content of carbon audit,and provide reference for other enterprises to find and solve problems in the process of carbon audit practice.On the other hand,it is helpful to improve the problems existing in the process of carbon audit of enterprises,improve the quality of supervision of enterprises’ carbon emission behavior,help enterprises achieve the carbon emission reduction target,and thus contribute to the realization of the carbon peaking and carbon neutrality goals of our country.