CARBON ACCOUNTABILITY IN THE "DUAL CARBON" LANDSCAPE: A COMPREHENSIVE STUDY"

Abstract

The release of The State of the Global Climate 2021 by the World Meteorological Organization in June 2022 underscored the alarming escalation of key climate change indicators, including greenhouse gas concentrations, ocean heat, sea level rise, and ocean acidification. These observations emphasize the deepening crisis of global warming. Notably, the surge in carbon dioxide concentration has garnered worldwide attention, galvanizing governments and enterprises to prioritize carbon reduction efforts.

Many nations are advancing energy-saving and emission reduction policies, mandating high-energy-consuming enterprises to proactively shoulder social responsibility and contribute to carbon emissions mitigation. China, a rapid economic developer since the 1990s, has witnessed exponential growth in carbon emissions. However, President Xi Jinping's pledge at the 75th United Nations General Assembly in September 2020 to peak carbon dioxide emissions by 2030 and achieve carbon neutrality by 2060 signifies China's resolute commitment to the "dual carbon" objectives.

In this context, there's an urgent need to establish standardized carbon audit evaluation criteria tailored to China's unique circumstances. By adopting a tripartite approach with government audit leading, supported by social third-party audit, and supplemented by internal audit, enterprises can proactively fulfill their social responsibilities, foster low-carbon sustainable development, and actualize the dual carbon objectives, driving effective growth in the green economy