A Study on Establishing Low-Carbon Auditing System in China

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.