Page 72 - Research on Financial Development Mechanism and Path of Forestry Carbon Sequestration in Developing Countries under Double Carbon Targets

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

into all areas of society. In order to continuously enhance the awareness of low-carbon
environmental protection and carbon audit of enterprises, a green carbon audit agency
has been established in Hong Kong, China, to encourage enterprises to conduct audits.
Other regions should also adopt incentive mechanisms to strongly encourage enter-
prises to conduct carbon audits. In addition to simply calculating the carbon emissions,
it is also necessary to use the data provided by the carbon audit report to analyze the
operating conditions of the enterprise equipment, so as to find out the potential ener-
gy-saving and emission-reduction measures and energy-efficient utilization methods,
promote green sustainable development and actively fulfill social responsibilities. At
the same time, mandatory measures such as legal restrictions and disciplinary measures
are adopted to ensure the implementation of carbon audit, cultivate the industry habit of
enterprises to actively cooperate with carbon audit, and strengthen the full coverage of
carbon audit.
While promoting the full coverage of carbon audit, the application scope of carbon
audit results should be broadened. For countries where carbon audit is well developed,
the results of carbon audit are also fully applied to carbon information disclosure, ad-
vanced carbon technology and diplomacy. Based on China’s national conditions, the re-
sults of China’s carbon audit can be used for reference with the results of the economic
responsibility audit of leading cadres and the outgoing audit of leading cadres’ natural
resources. Through the sharing of carbon audit results, the rigid indicators of carbon
emission reduction and the results of problem rectification are linked with the perfor-
mance evaluation of ecological civilization and the assessment of leadership objectives
and responsibilities, and the carbon audit results are applied to the appointment and re-
moval of leading cadres and the performance assessment. In addition, the carbon audit
results can also be applied to the assessment of corporate social responsibility perfor-
mance, as an effective indicator of corporate listing, to improve the attention of enter-
prises. The carbon audit results of internal audit can be used to test the achievement of
the environmental protection objectives of the enterprise and the effectiveness of the
internal control system. At the same time, the results of internal carbon audit can also
be reasonably used by national audit and social audit to avoid wasting audit resources
and improve audit efficiency.
4) Train “audit plus” professionals for carbon audit
With the realization of full audit coverage, the society has higher and higher re-
quirements for audit talents. It has become an inevitable trend to train “audit plus” pro-
fessionals. To train “audit plus” professionals for carbon audit is to fully integrate audit

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