Research On Social Responsibility Audit Of Construction Enterprises Under The Background Of Low-Carbon Economy

With the development of China’s economy,the problem of environmental pollution is getting worse,especially the global warming caused by exceeding the greenhouse gas emission target.To mitigate the problem of greenhouse gas emissions exceeding targets,China first proposed a "carbon neutral,carbon-neutral peak" in2020.In this context,the low-carbon economy has become an important way to achieve the "double carbon" target,and the implementation of the "double carbon" target is mainly enterprises,construction industry is a number of industries in the carbon emissions of a large proportion of 51.3%.Since the 18 th National Congress,the average annual increase in the area under construction in China is 589 million square meters,and the average annual increase in the area under construction completion is 0.5 billion square meters.Under the background of low carbon economy marked by double carbon target,as the main body of construction industry in our country,it has become the focus of public attention whether construction enterprises can actually implement the low carbon economy concept in their business development.Under this background,it has become a necessary requirement for construction enterprises to carry out CSR audits around the concept of low carbon economy and to carry out CSR audits.Studying CSR audits in the context o f low carbon economy will provide relevant countermeasures and suggestions for this work,enrich the content of CSR audits in China,and actively explore the theory and practice of CSR audits in the context of low carbon economy.Based on the principal-agent theory,stakeholder theory,externality theory,and sustainable development theory,this paper reviews,sorts out,and evaluates the literature related to low-carbon economy and corporate social responsibility audit by using the literature research method;It also describes the current situation of social responsibility audit of construction enterprises through the statistical analysis system,and takes the HD accounting firm audit of CSCEC as an example to analyze the problems and causes of social responsibility audit of construction enterprises under the background of low-carbon economy.Through research,it is found that when HD accounting firm conducts social responsibility audit on CSCEC,there are some problems,such as insufficient content of environmental audit in social responsibility audit,insufficient rigor of carbon emission related accounting,mismatch of audit evaluation criteria with the types of enterprises audited,limitation of audit target scope to corporate social responsibility reporting.The reasons for this are that auditors’ professional skepticism of environmental issues is not enough,firms’ professional competence in accounting for carbon emissions-related data is not enough,firms’ lack of adaptability to CNC shares in audit evaluation criteria is not enough in audit procedures,and firms’ audit targets set in the pre-audit of social responsibility are not comprehensive.Relevant countermeasures and suggestions are put forward.