会计学院知识库

Due to the sustained and rapid development of my country's economy and society, the scale of China's cities and the degree of industrialization are also increasing, and the environmental conditions are also getting worse, so the governments around the world are paying more and more attention to environmental issues. President Xi Jinping also made a statement to the world. The solemn promise of "carbon peak" and "carbon neutrality". In the "14th Five-Year Plan" proposal, two goals were classified as priorities, and for the first time, the central government's economic work conference also clearly listed carbon peaking and carbon neutrality management among the tasks of the year. Therefore, carbon auditing for sustainable development becomes more and more important, and carbon auditing comes into being. In the continuous promotion of carbon audit practice, due to the high carbon emissions of the petrochemical industry, with the continuous implementation of the national carbon audit pilot, it will be able to find various defects in energy use and carbon utilization, and then make up for the petrochemical industry in my country. The waste and inadequacy of resource utilization, and through a more comprehensive and objective study of its carbon audit framework for the actual situation of high-carbon emission industries, in order to help my country reach the carbon peak and carbon neutrality goals as soon as possible.

According to this background, this thesis, by referring to the relevant researches on carbon auditing at home and abroad, based on the theory of fiduciary sustainable development and the theory of corporate social responsibility, from the perspective of government auditing Conduct research on carbon emissions in the petrochemical industry, and propose a theoretical basis suitable for the audit in combination with the new goals and requirements under the background of "carbon peaking" and "carbon neutrality". Starting from the status quo of the petrochemical industry, according to the status quo of energy consumption and emissions in the petrochemical industry, the carbon emission boundary, and the necessity and shortcomings of carbon auditing, carry out carbon audit framework design research, from the carbon audit objectives and principles, content and objects, subjects, The six aspects of standards, procedures, and audit reports design the carbon audit framework. Based on this framework, it is applied to the case company Sinopec, and a case study is carried out on its carbon audit status. Based on Sinopec's GHG data and other data, it analyzes its carbon emissions and carbon verification, and studies the feasibility and necessity of its carbon audit. Combining the background of carbon peaking and carbon neutrality in a targeted manner, this paper proposes a perfect strategy for the petrochemical industry to carry out carbon auditing, in order to help my country achieve the goal of carbon peaking and carbon neutrality as soon as possible, and achieve green, high-quality and sustainable development.