id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fbem-1419	Li, Wenjing; Guo, Yali	The Design of China's Carbon Audit Framework and The Construction of The Implementation Path under the "Double Carbon" Goal	2022	4	.pdf	application/pdf	2918	97	30	Based on this, this paper analyzes the current situation and obstacles of carbon audit development in China, constructs a carbon audit framework for the current situation and proposes the implementation path of carbon audit: firstly, a three-dimensional evaluation index system is constructed according to the current obstacles of carbon audit, in order to make carbon information flow smoothly, secondly, a coordination chain is constructed consisting of social, governmental and national audit institutions to link up and supervise the carbon emission of enterprises, and finally, the government gradually improves the carbon audit standard according to the problems in practice. First, in terms of carbon audit content and framework design, the International Organization of Supreme Audit Institutions[1] (INTOSAI) believes that carbon audits are extremely broad and thematic, and should be a comprehensive audit, including traditional financial audits, performance audits and risk control audits; meanwhile International Organization for Standardization[2] points out that the carbon audit index evaluation system mainly includes efficiency management, operational index system and expected response to environmental changes.	cache/fbem-1419.pdf	txt/fbem-1419.txt