Construction Of Carbon Audit Evaluation Index System For Electric Power Enterprises

China has always actively responded to global environmental issues and taken on the responsibilities of a major country,implementing a series of energy-saving and emission-reduction policies.The "Work Plan for Controlling Greenhouse Gas Emissions during the 13 th Five-Year Plan Period" clearly states that the emission of major greenhouse gases should be strictly controlled to adapt to the development trend of green and low-carbon economy.The "14th Five-Year Plan" places even greater emphasis on the importance of green,low-carbon,and sustainable development.Therefore,it can be seen that the country has great determination and efforts to promote green and low-carbon economy to facilitate sustainable development of the economy.Under such a background,it is urgent to implement scientific and technological emissions reduction,universal emissions reduction,and low-carbon lifestyle.In order to supervise the progress of these works,carbon auditing has become an important task.However,at present,China’s carbon auditing research is still in its infancy,and research is relatively scarce.Especially for the carbon auditing evaluation index system for "big emitters" in the power industry,there is no complete set of evaluation system and standards.Therefore,this article addresses this issue by constructing a set of evaluation indicators applicable to carbon auditing for power enterprises,and evaluates the carbon emissions work of a case enterprise.This theoretical-practical method has certain innovative and guiding significance.Through these efforts,it is expected to further strengthen China’s carbon emissions management,promote the development of green and low-carbon economy,and contribute to sustainable development of mankind.This study includes seven parts: Introduction,concepts and theories related to carbon audit,current situation and problems of carbon audit in electric power enterprises,construction of carbon audit evaluation indicators for electric power enterprises based on PSR model,application of carbon audit evaluation indicator system,suggestions and countermeasures for construction of evaluation indicators,and conclusions and prospects.The first part mainly introduces the background,research significance,research methods and technical routes of this article,as well as domestic and foreign carbon audit related papers and innovation points of this article.The second chapter introduces the concepts and theoretical basis related to carbon audit,providing a theoretical basis for the subsequent construction of carbon audit evaluation index system.The third part combs the relevant documents of carbon audit based on the actual situation,introduces the current status and problems of carbon audit practice,and analyzes the carbon emission sources of electric power enterprises.Fourth,based on the "Pressure State Response"(PSR)model,referring to IPCC carbon tracking and other gas emissions calculation methods,AHP method is used for weight analysis to determine the evaluation index system,and the environmental merit model is used for evaluation and grading.Fifth,take DT Group as an example to introduce its basic situation.Based on its financial reports and social responsibility reports,the relevant data needed for the evaluation indicator system are sorted out,and the indicator weights are analyzed.The sixth part summarizes the research content of the full text through case analysis,discusses whether the currently constructed carbon audit evaluation indicators are feasible,and proposes relevant countermeasures and suggestions to improve the enterprise carbon audit work and carbon audit evaluation indicator system.Finally,the seventh chapter summarizes the shortcomings of the article and looks forward to future research directions.