基于SCP-ESG联动性分析的中英两国企业碳审计比较研究  

The Comparative Study on Corporate Carbon Auditing Between China and the UK Based on the Analysis of SCP-ESG Interdependence

作　　者：李昆[1] 肖瑶瑶 LI Kun;XIAO Yaoyao

机构地区：[1]南京审计大学,江苏南京211815

出　　处：《商业经济》2024年第11期161-165,共5页Business & Economy

基　　金：江苏省2022年社会科学基金研究项目:基于数字韧性实现的江苏制造业服务化转型对策研究(22GLB016);江苏省高校哲学社会科学研究重大项目:江苏数字经济与实体经济高质量融合发展对策研究(2021SJZDA029)。

摘　　要：为应对全球气候变暖和环境污染问题,我国已经把温室气体控制减排责任压实到企业,庞大的企业碳信息需要审计发挥监督、评价和鉴证职能,维护经济安全和社会稳定。英国是低碳经济的先行者,目前已形成较为完善的碳审计体系,对我国有很好的借鉴作用。采用SCP-ESG联动分析方法,基于“制度—行为—绩效”的逻辑,比较中英两国开展企业碳审计在宏观法律依据、审计资源配置、涉碳环境信息披露质量、企业主动聘请外部审计的意愿、外部利益相关者对信息的可信性和审计结果应用范围方面的现状,结合我国国情,提出相应的解决对策,以期为企业绿色可持续发展贡献审计力量。In order to address the problems of global climate change and environmental pollution,China has put pressure on enterprises to control and reduce greenhouse gas emissions.The huge amount of carbon information of enterprises requires auditing to play its supervisory,evaluation and certification functions to maintain economic security and social stability.The UK is a pioneer in low-carbon economy and has formed a relatively complete carbon auditing system,which can provide good reference for China.The study adopts the SCP-ESG interdependence analysis method,based on the logic of"institution-behavior-performance",and compares the current situation of corporate carbon auditing in China and the UK in terms of macro-level legal basis,resource allocation for auditing,quality of carbon-related environmental information disclosure,enterprises'willingness to hire external auditors,and the credibility of external stakeholders'information and the scope of audit results application.Combining China's national conditions,the study puts forward corresponding solutions to contribute auditing power to the green and sustainable development of enterprises.

关 键 词：SCP ESG 碳审计 英国 

分 类 号：F239.4[经济管理—会计学]