基于生态文明视角的我国碳审计方法研究开题报告

全文总字数：13778字

1. 研究目的与意义（文献综述）

（1）目的

2016年，国务院印发《“十三五”控制温室气体排放工作方案》，方案中指出我们应顺应绿色低碳发展国际潮流，把低碳发展作为我国经济社会发展的重大战略和生态文明建设的重要途径，采取积极措施，有效控制温室气体排放。加快科技创新和制度创新，健全激励和约束机制，发挥市场配置资源的决定性作用和更好发挥政府作用，加强碳排放和大气污染物排放协同控制，强化低碳引领，推动能源革命和产业革命，推动供给侧结构性改革和消费端转型，推动区域协调发展，深度参与全球气候治理，为促进我国经济社会可持续发展和维护全球生态安全作出新贡献。并制定总体目标到2020年，单位国内生产总值二氧化碳排放比2015年下降18%，碳排放总量得到有效控制。

然而我国碳审计起步较晚，尚未形成融合国外发展经验和我国具体国情的碳审计框架和准则，也没有一套比较标准，规范的审计方法。这为碳审计业务的开展提出了挑战。然而我国实行低碳经济，推动碳审计发展的重要性和必要性对公司和第三方鉴证机构提出更高的要求，针对不同的行业应该采用不同的审计方法。

2. 研究的基本内容与方案

（1）基本内容及目标

第1章 绪论

1.1 研究的目的与意义

3. 研究计划与安排

（1）2019年12月-2020年3月, 确定论文题目，拟定论文写作大纲，完成开题报告。

（2）2020年3月-2020年4月, 根据导师审定的开题报告，拟定论文写作细纲，完成论文初稿。

（3）2020年4月-2020年5月, 根据导师审定的论文初稿，进一步撰写论文直至定稿。

4. 参考文献（12篇以上）

1. braamgjm, weerd lud, hauck m, et al.determinants of corporate environmentalreporting:the importance of environmental performance and assurance[j].journalof cleaner production, 2016, 129 (8) :724-734.

   摘要：companies are increasingly heldaccountable for the impact of their decisions and activities on theenvironment. these developments have been associated with a heightened tendencyfor companies to publish a variety of information on environmental topics incorporate environmental or sustainability reports. this study exploresrelationship between the level and nature of voluntary corporate environmentalreporting (cer) practices, multiple corporate environmental performance metricsand external assurance. for this reason, measures of greenhouse gas emissions,waste production and water consumption were quantified and a distinction wasmade between corporate environmental reports with or without external assurancefor a sample of dutch companies during the period 2009–2011. our results showthat greenhouse gas emissions and water consumption, and external assuranceplay a significant, incremental role in explaining the variation in the leveland nature of cer. the results support the view that legitimacy plays animportant role in companies' choices concerning environmental disclosure. atthe same time, our descriptive statistics indicate that companiessystematically disclose an incomplete picture of how their decisions andactivities affect the environment. our findings suggest a need to complementvoluntary cer with mandatory requirements for sustainability reporting incombination with strong enforcement mechanisms to urge companies to become moreaccountable in terms of environmental performance.

2. simnett r, nugent m, huggins a.developing an international assurancestandard on carbon emissions disclosures[j].accounting horizons, 2009, 23 (4):23-34.

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