Share This Article:

A Study on Establishing Low-Carbon Auditing System in China

DOI: 10.4236/lce.2012.32005    4,519 Downloads   8,755 Views   Citations


This paper establishes the framework of low-carbon auditing based on the current environment of China which is a developing country. A comprehensive system of low-carbon auditing should be composed by low carbon related laws compliance auditing, low-carbon conduct auditing and performance auditing. The functional paths of low-carbon auditing include at least four things: building a comprehensive low-carbon auditing system, establishing sets of indicators, cultivating talents with diverse carbon related knowledge and providing policies step by step.

Conflicts of Interest

The authors declare no conflicts of interest.

Cite this paper

W. Zhang and Z. Wu, "A Study on Establishing Low-Carbon Auditing System in China," Low Carbon Economy, Vol. 3 No. 2, 2012, pp. 35-38. doi: 10.4236/lce.2012.32005.


[1] A. C. McKinnon, “Product-Level Carbon Auditing of Supply Chains,” International Journal of Physical Distribution & Logistics Management, Vol. 40, No. 1/2, 2010, pp. 42-46.
[2] T. Berry, D. Crossley and J. Jewell, “Check Out Carbon: The Role of Carbon Labeling in Delivering a Low Carbon Shopping Basket,” Forum for the Future, London, 2008.
[3] B. Boardman, S.-K. Bright, K. Ramm and R. White, “Carbon Labeling, Report on Roundtable,” UK Energy Research Centre (UKERC), Oxford, 2007.
[4] Carbon Trust, “Carbon Footprints in the Supply Chain,” Carbon Trust, London, 2006.
[5] Carbon Trust, “Working with Boots: Product Carbon Foot-printing in Practice,” Carbon Trust, London, 2008.
[6] Carbon Trust, “Working with Pepsico and Walkers: Product Carbon Footprinting in Practice,” Carbon Trust, London, 2008.
[7] W. Tian, “Probing on the Low Economic Auditing Model,” Commercial Accounting, Vol. 194, No. 9, 2010, pp. 7-9.
[8] Z. D. Li and L. Yan, “Motivation, Objective and Content of Low Economy Auditing,” Monthly Journal of Auditing, Vol. 188, No. 9, 2010, pp. 21-22.
[9] L. L. Jiang, “Probing on the Low Economy Auditing Model Using the Immune System Theory,” Chinese Agricultural Accounting, Vol. 130, No. 1, 2011, pp. 56-58.
[10] J. P. Wen and T. Li, “Analysis on the Auditing Mechanism Based on Low Economy,” Commercial Accounting, Vol. 206, No. 21, 2010, pp. 45-47.
[11] Y. X. He, “It’s Necessary to Build Perfect Low Carbon Auditing Standard,” Chinese Auditing Newspaper, 12 January 2011.
[12] Y. Ma, “The Implementing Frame of Energy Auditing Based on the Sustainable Development,” Commercial Accounting, Vol. 195, No. 10, 2010, pp. 59-60.

comments powered by Disqus

Copyright © 2020 by authors and Scientific Research Publishing Inc.

Creative Commons License

This work and the related PDF file are licensed under a Creative Commons Attribution 4.0 International License.