| In the context of the rapid development of the world economy,a series of economic activities have directly or indirectly caused the natural environment to be greatly violated on a global scale.The situation of global warming is becoming more and more serious,and the concept of low carbon has aroused heated discussion in the whole society.In September 2020,China proposed the "dual carbon" goal of achieving carbon peak by 2030 and carbon neutrality by 2060.In October 2021,the Central Committee of the Communist Party of China and the State Council issued the " Opinions on Completely and Accurately Implementing the New Development Concept and Doing a Good Job in Carbon Neutralization." Under the guidance of the goal,carbon audit related research is particularly important.The ESG strategy plays an important role in measuring the degree of environmental protection and social responsibility of enterprises,which is conducive to helping enterprises achieve carbon emission reduction targets and build a good sustainable development situation.The shipping industry holds the artery of global trade.Its irreplaceability is not only reflected in maintaining the stability of the global supply chain,but also in boosting the development of world economy and trade.However,the issue of carbon emission reduction in the shipping industry has always been widely concerned by the international community.The biggest focus and difficulty is how to seek a green and sustainable transformation.Based on this background,this paper analyzes the carbon audit of shipping enterprises,and points out that the construction of carbon audit evaluation index system of shipping enterprises is an effective way to improve the effectiveness of carbon emission reduction,which is helpful to achieve the goal of "double carbon" faster and better.This thesis takes the basic theory of carbon audit and ESG strategy as the starting point,analyzes the relevant literature of carbon audit and audit evaluation in detail,expounds the basic theory of ESG strategy and carbon audit evaluation,and takes sustainable development theory,low-carbon economy theory and corporate social responsibility theory as the theoretical support of the full text.By using literature analysis method,case analysis method and normative research method,this paper analyzes the development status of carbon audit in shipping enterprises,and selects Z company,a leading enterprise in ocean shipping industry,as the case object.Combined with the sustainable development report and other related materials released by the company in the past five years,this paper takes ESG strategy as the entry point.The principal component analysis method and entropy method are selected to analyze the data and obtain the weight.The carbon audit related data of other strength enterprises in the same industry in recent years are screened to form the industry average evaluation standard and score accordingly.Based on the above score results,the carbon audit evaluation index system is constructed for application analysis,and the design of ESG overall information disclosure framework is proposed.Forming a relevant government supervision system,expanding the scope of reasonable application of carbon audit results,and establishing effective implementation system and accountability mechanism,so as to further promote the achievement of carbon emission reduction targets of shipping enterprises,and provide reference for the construction and application analysis of carbon audit evaluation system of shipping enterprises.At the same time,it promotes the achievement of the ’double carbon’goal and promotes the faster and better development of carbon audit. |
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