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Carbon audit evaluation system and its application in the iron and steel enterprises in China

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成果类型:
期刊论文
作者:
Zhang, Yalian*;Gu, Liyun;Guo, Xin
通讯作者:
Zhang, Yalian
作者机构:
[Gu, Liyun; Zhang, Yalian] Cent South Univ Forestry & Technol, Business Sch, Changsha, Peoples R China.
[Guo, Xin] Univ West Scotland, Sch Business & Enterprise, Paisley, Renfrew, Scotland.
通讯机构:
[Zhang, Yalian] C
Cent South Univ Forestry & Technol, Business Sch, Changsha, Peoples R China.
语种:
英文
关键词:
Carbon footprint;Commerce;Emission control;Energy conservation;Investments;Metal drawing;Renewable energy resources;Capital investment;Driving force state response;Energy saving and emission reductions;Evaluation index system;Financial reports;Index;Iron and steel enterprise;Low carbon economy;Iron research
期刊:
Journal of Cleaner Production
ISSN:
0959-6526
年:
2020
卷:
248
页码:
119204
基金类别:
The authors are grateful for the funding provided by the Key Project of Social Science Fund of Hunan Province (grant number: 17ZDB033 ), as well as the Stage results of Hunan Provincial Natural Science Fund of China (grant number: 2018JJ2683 ). The authors wish to acknowledge Xingjian Fan, a professor at the School of Accounting, Southwest University of Finance and Economics in Chengdu, for his help in interpreting the significance of the results of this study. Thanks are also due to Mi Jin, Yalun Gao, and Chen Yao, who are graduate students from the Business School in the Central South University of Forestry and Technology in Changsha. Without their help, this paper could not have been completed. Fund Project: Key Project of Social Science Fund of Hunan Province “Measurement and Practice of Enterprise Carbon Emissions and Carbon-Solid Accounting under Low Carbon Constraints Research "" (grant number: 17ZDB033); Stage results of Hunan Provincial Natural Science Fund of China on the project""green development under the threshold of corporate carbon performance evaluation "" (grant number: 2018JJ2683).The authors are grateful for the funding provided by the Key Project of Social Science Fund of Hunan Province (grant number:17ZDB033), as well as the Stage results of Hunan Provincial Natural Science Fund of China (grant number:2018JJ2683). The authors wish to acknowledge Xingjian Fan, a professor at the School of Accounting, Southwest University of Finance and Economics in Chengdu, for his help in interpreting the significance of the results of this study. Thanks are also due to Mi Jin, Yalun Gao, and Chen Yao, who are graduate students from the Business School in the Central South University of Forestry and Technology in Changsha. Without their help, this paper could not have been completed. Fund Project: Key Project of Social Science Fund of Hunan Province “Measurement and Practice of Enterprise Carbon Emissions and Carbon-Solid Accounting under Low Carbon Constraints Research "" (grant number: 17ZDB033 ); Stage results of Hunan Provincial Natural Science Fund of China on the project""green development under the threshold of corporate carbon performance evaluation "" (grant number: 2018JJ2683 ).
机构署名:
本校为第一且通讯机构
院系归属:
商学院
摘要:
China launched its carbon emissions trading market and established a national carbon emissions trading system in 2017, both of which call for accurate carbon audits to reflect carbon emissions of enterprises. Drawing on the carbon audit theory and the driving force-state-response (DSR) model, this paper aims to construct a carbon audit evaluation index system and to analyse the application of the system in the iron and steel enterprises in China. Data was collected from the Statistical Yearbook and the Sustainable Development Report and Financi...

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