Carbon audit evaluation system and its application in the iron and steel enterprises in China

China launched its carbon emissions trading market and established a national carbon emissions trading system in 2017, both of which call for accurate carbon audits to reflect carbon emissions of enterprises. Drawing on the carbon audit theory and the driving force-state-response (DSR) model, this paper aims to construct a carbon audit evaluation index system and to analyse the application of the system in the iron and steel enterprises in China. Data was collected from the Statistical Yearbook and the Sustainable Development Report and Financial Report of the iron and steel enterprises in China from 2011 to 2015. Research results show that establishing a carbon audit evaluation index system plays an essential role in implementing carbon audits; the system also improves the corporate carbon auditing system and evaluation mechanism, optimises the enterprise’s energy saving and emission reduction process, and makes a positive contribution to a low-carbon economy. The research also identifies several issues in relation to carbon audits in the iron and steel enterprises, including insufficient infrastructure and the shortage of talents for carbon audits, and the lack of innovation in clean production technology and capital investment.