“双碳”目标下煤炭企业内部碳审计框架设计与实施路径研究——以皖北煤电为例  

Design and implementation path of internal carbon audit framework for coal enterprises under the“dual carbon”goal——a case of Wanbei Coal-Electricity Group Co.,Ltd.

作　　者：岳一伟 刘建勇[2] 李文美[2] Yue Yiwei;Liu Jianyong;Li Wenmei(Wanbei Coal-Electricity Group Co.,Ltd.,Suzhou 234000,China;School of Economics and Management,China University of Mining and Technology,Xuzhou 221116,China)

机构地区：[1]皖北煤电集团有限责任公司,安徽宿州234000 [2]中国矿业大学经济管理学院,江苏徐州221116

出　　处：《煤炭经济研究》2024年第2期150-157,共8页Coal Economic Research

基　　金：国家社会科学基金资助项目(18BGL068,21BJY145)。

摘　　要：碳审计是我国“双碳”战略目标下推动经济社会高质量发展的重要职能,企业碳审计已经成为企业可持续发展和竞争力提升的关键因素之一。从内部审计角度出发,以研究煤炭企业碳审计发展现状为切入点,探索构建适用于煤炭企业碳审计框架,并将其应用于皖北煤电集团公司,通过各业务板块碳排放数据计算和分析,提出了收集与核算数据、确定碳足迹、分析碳足迹、评价内部碳管理能力、分析碳减排潜力、评估碳中和合规性等具体实施路径,为引导煤炭企业低碳产业经济结构转型发展提供参考。Carbon audit is an important function of promoting high-quality economic and social development under China's“dual carbon”strategy goals.Enterprise carbon audit has become one of the key factors for sustainable development and competitiveness enhancement of enterprises.Starting from the perspective of internal audit,by studying the current development status of carbon audit in coal enterprises as a starting point,this study explores the construction of a carbon audit framework suitable for coal enterprises,and applies it to Wanbei Coal-Electricity Group Company.Through carbon emission data calculation and analysis,it proposes to collect and calculate data,determine carbon footprint,analyze carbon footprint,evaluate internal carbon management capabilities,and analyze carbon emission reduction potential.To provide reference for guiding the transformation and development of low-carbon industrial economic structure in coal enterprises.

关 键 词：碳审计 框架设计 实施路径 煤炭企业 

分 类 号：F416.21[经济管理—产业经济]