The Evaluation of Enterprise Carbon Trading Audit Based on DSR Model and GHG Accounting

Dongsheng Chen

doi:10.4108/ew.4339

Authors

Dongsheng Chen Hunan College of Information

DOI:

https://doi.org/10.4108/ew.4339

Keywords:

Carbon audit, GHG accounting, DSR, Carbon emission monitoring

Abstract

INTRODUCTION: With the continuous development of social economy, environmental issues are becoming increasingly apparent. How to maintain the coordination of environmental and economic development is an urgent issue to be addressed. This study takes carbon trading as an example, starting with enterprise CAE, proposes a CAE index system that combines DSR model and GHG accounting, and hopes to urge enterprises to reduce carbon emissions during development.
OBJECTIVES: Carbon audit is an important way to evaluate the low carbon development of enterprises. To effectively realize the evaluation of enterprise carbon audit, the study takes cement enterprises for instance and proposes a carbon audit evaluation (CAE) standard.
METHODS: Firstly, it adopts the greenhouse gas (GHG) accounting method to monitor the carbon release of cement companies, and secondly, the main factors are analyzed based on the data obtained from the monitoring, and then the driving-force state-response (DSR) index system is constructed to realize the evaluation of carbon trading audit of cement enterprises.
RESULTS: The results show that the accuracy of the adopted carbon emission monitoring method is 99.3%, which is significantly higher than the other methods, and the error is only 0.1 after stabilization. Finally, after the CAE, we can see that the CAE method proposed by the study is reasonable and feasible with the actual situation with a fit of 0.954, which means that the evaluation method proposed by the study is reasonably practicable.
CONCLUSION: It is necessary to combine the DSR model with the GHG accounting approach to conduct the enterprise CAE, which can improve the enterprise CAE system and is of great value to the improvement of the efficiency of the enterprise CAE.

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