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

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.

Downloads

Download data is not yet available.

References

[1] Yan S, Chen W. Analysis of the decoupling state and driving forces of China's construction industry under the carbon neutrality target. Environmental Science and Pollution Research, 2022, 29(52): 78457-78471.

[2] Shen H, Zheng S, Adams J, Jaggi B. The effect stakeholders have on voluntary carbon disclosure within Chinese business organizations. Carbon Management, 2020, 11(5): 455-472.

[3] Wang S, Zhang X, Wu T, Yang Y. The evolution of landscape ecological security in Beijing under the influence of different policies in recent decades. Science of The Total Environment, 2019, 646(PT.1-1660):49-57.

[4] Nathwani J, Lu X,Wu C, Fu G, Qin X. Quantifying security and resilience of Chinese coastal urban ecosystems. Science of The Total Environment, 2019, 672(JUL.1):51-60.

[5] Zhang H. Construction and Application of Low-Carbon Audit Evaluation Index System Based on Low-Carbon Economy. Modern Economy, 2020, 11(12): 2027-2040.

[6] Long Y, Han C. Transaction processing and value evaluation of carbon emission rights based on wavelet transform image and deep learning. Journal of Intelligent and Fuzzy Systems, 2020, 39(4):5821-5832.

[7] Yuan L, Chen Y, He W, Kong Y, Wu X, Degefu D M, Ramsey T S. The influence of carbon emission disclosure on enterprise value under ownership heterogeneity. Evidence from the heavily polluting corporations. Environmental Science and Pollution Research, 2022, 29(46): 69753-69770.

[8] Hu H, Zhang Y, Yao C, Guo X, Yang Z. Research on cost accounting of enterprise carbon emission (in China). Mathematical Biosciences and Engineering, 2022, 19(11): 11675-11692.

[9] Kazemian S, Djajadikerta H G, Trireksani T, Sohag K, Sanusi Z M, Said J. Carbon management accounting (CMA) practices in Australia's high carbon-emission industries. Sustainability Accounting, Management and Policy Journal, 2022, 13(5): 1132-1168.

[10] Ma S, Wei W, Li J. Has the digital economy improved the ecological environment? Empirical evidence from China. Environmental Science and Pollution Research, 2023, 30(40): 91887-91901.

[11] Basavalingaiah K, Ramesha Y M, Paramesh V, G.A.Rajanna. Energy budgeting, data envelopment analysis and greenhouse gas emission from rice production system: A case study from puddled transplanted rice and direct-seeded rice system of Karnataka, India. Sustainability, 2020, 12(16): 6439-6457.

[12] Liu W X, Sun C Z, Zhao M J, Wu Y. Application of a DPSIR Modeling Framework to Assess Spatial-Temporal Differences of Water Poverty in China. Journal of the American Water Resources Association, 2019, 55(1):259-273.

[13] Chuai X, Fan C, Wang M, Wang J, Han Y. A Study of the Socioeconomic Forces Driving Air Pollution Based on a DPSIR Model in Henan Province, China. Sustainability, 2019, 12(1):252-276.

[14] Zhang Y, Gu L, Guo X. Carbon audit evaluation system and its application in the iron and steel enterprises in China. Journal of Cleaner Production, 2020, 248(1): 119204-119223.

[15] Wang Q, Zhan L. Assessing the sustainability of the shale gas industry by combining DPSIRM model and RAGA-PP techniques: an empirical analysis of Sichuan and Chongqing, China. Energy, 2019, 176(Jun.1):353-364.

[16] Huang Y, Wu Y, Niu S, Gan X. Estimating the effects of driving forces on ecosystem services and their responses to environmental conditions. Environmental Science and Pollution Research, 2022, 29(47): 71474-71486.

[17] Shi X, Wang T, Lu S, Chen K, He D, Xu Z. Evaluation of China's forest carbon sink service value. Environmental Science and Pollution Research, 2022, 29(29): 44668-44677.

[18] Rouyendegh B D, Yildizbasi A, Üstünyer P. Intuitionistic fuzzy TOPSIS method for green supplier selection problem. Soft Computing, 2020, 24: 2215-2228.

[19] Abdallah A S H, Makram A, Nayel M A A. Energy audit and evaluation of indoor environment condition inside Assiut International Airport terminal building, Egypt. Ain Shams Engineering Journal, 2021, 12(3): 3241-3253.

[20] Monetti S, Pregernig M, Speck M, Langen N, Bienge K. Assessing the impact of individual nutrition on biodiversity: a conceptual framework for the selection of indicators targeted at the out-of-home catering sector Ecological Indicators, 2021, 126:1470-1160.

[21] Azinpour E, Sa J, Santos A. Micromechanically-motivated phase field approach to ductile fracture. International Journal of Damage Mechanics, 2021, 30(1):46-76.

[22] Khan R, Awan T M, Fatima T, Javed M. Driving forces of green consumption in sharing economy. Management of Environmental Quality: An International Journal, 2020, 32(1): 41-63.

Downloads

Published

12-09-2024

How to Cite

1.
Chen D. The Evaluation of Enterprise Carbon Trading Audit Based on DSR Model and GHG Accounting. EAI Endorsed Trans Energy Web [Internet]. 2024 Sep. 12 [cited 2024 Oct. 10];11. Available from: https://publications.eai.eu/index.php/ew/article/view/4339

Issue

Section

Intelligent Energy Monitoring System Using Internet of Things (IoT)

Categories