Page 63 - Research on Financial Development Mechanism and Path of Forestry Carbon Sequestration in Developing Countries under Double Carbon Targets

Chapter 1 Carbon Asset Management Practice

4.2 Carbon Audit under the Background of “Double Carbon”

4.2.1 China’s carbon audit research status

The global environmental pollution problem and the consistency of developing
low-carbon economy in various countries make the importance of carbon audit increas-
ingly prominent. Foreign scholars have conducted multi-faceted research on carbon au-
dit. Compared with foreign countries, China’s carbon audit research started late and its
development process was relatively short. However, with China’s increasing emphasis
on environmental issues and the improvement of relevant policies, domestic scholars
have gradually enriched their research on carbon audit.
China’s research on carbon audit began in 2009, when there were only three papers.
With China’s continuous attention to the development of low-carbon economy, the re-
search on carbon audit is also developing. The promulgation of the new Environmental
Protection Law in 2015 and the signing of the Paris Agreement in 2016 have pushed
the carbon audit research to a prosperous stage, and the number of carbon audit papers
published from 2015 to 2016 has reached a historical peak. Combing the key research
contents of the literature: First, the research on the subject of carbon audit. The main
viewpoints are the national audit, accounting firms and professional environmental in-
stitutions as the main body, and the coordinated development pattern of the “trinity” of
national, social and internal audit, etc. The second is the research on the scope of car-
bon audit. It mainly includes three major viewpoints, namely, the audit focusing on the
carbon financial revenue and expenditure status, the audit on the achievement of carbon
emission targets and the audit on the implementation of carbon policies. Third, research
on carbon audit report. Highlights include separate reporting for carbon content and the
addition of carbon disclosure to traditional financial audit reports. In addition, it also in-
volves research on carbon audit standards, evaluation system and supervision methods.
After combing, we can see that the research on carbon audit in our country has
achieved certain results. However, due to the immature development of the carbon trad-
ing market in our country, the research on carbon audit lacks the support of examples,
and the empirical and case literature is slightly insufficient. Since General Secretary Xi
Jinping put forward the “Double Carbon” goal, research on the related topics of “Carbon
Audit under the Background of peak carbon dioxide emissions, Carbon Neutralization”
has been presented one after another, reaching 6 in 2021. However, if we want to help
achieve the “peak carbon dioxide emissions, carbon neutral” medium-and long-term

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