The 2025 Annual Planning Project of the China Business Statistics Society—Project Title: “Policy Incentives and Market Drives: A Comparative and Integrated Study of the Dual Mechanisms for Enabling Green Logistics through Digital Economy” (Project Number: 2025STY48).
Abstract
Under the dual-carbon goal, the logistics industry is facing the serious challenge of low-carbon transformation, and the digital economy, as an emerging economic form, has become an important driving force for carbon emission reduction in the logistics industry. Carbon audit, as an important monitoring mechanism in the carbon emission market, is of key significance in promoting the development of a green, low-carbon economy. In this paper, on the basis of systematically sorting out the internal logic of green logistics empowered by digital economy, in-depth analysis of the current logistics industry carbon audit facing the reality of the dilemma, from the data collection mechanism, technology application mechanism, evaluation and supervision mechanism of the three-dimensional construction of the digital economy empowered by the green logistics carbon auditing mechanism framework, and from the standard system, data base, technical tools, the main body of the synergistic and human resources to ensure the realization of the path of the five-dimensional proposal. The study concludes that the deep embeddedness of the digital economy provides a systematic solution to the data, technology, and standard dilemma of carbon auditing in the logistics industry, and promotes the transformation of carbon auditing from post-static verification to dynamic monitoring of the whole process, and from single-subject supervision to multi-dimensional synergistic governance. This paper provides an analytical framework and path reference for the theoretical construction and practical promotion of green logistics carbon audit in the era of the digital economy.
References
Bow, X., Chen, Z., Qin, Z., et al. (2026). Key issues and breakthrough paths in the integration and development of digital economy and green logistics. Logistics Science and Technology, 49(7), 1-3+25.
https://doi.org/10.13714/j.cnki.1002-3100.2026.07.001
Chen, P. (2025). Challenges and countermeasures of logistics industry in the background of digital economy. Transportation Enterprise Management, 40(6), 123-126.
Gao, W. (2026). Research on the status quo and analysis of enhancement strategy of logistics industry under the background of digital economy. Logistics Science and Technology, 49(12), 36-38.
https://doi.org/10.13714/j.cnki.1002-3100.2026.12.008
Kong, C., Huang, F., Jiang, H., et al. (2026). Study on the impact of ESG performance on carbon emission in logistics industry. Logistics Science and Technology, 49(12), 42-50.
https://doi.org/10.13714/j.cnki.1002-3100.2026.12.010
Li, M., & Huang, Q. (2026). Research on the framework construction of carbon audit system and safeguard measures. Hebei Enterprise, (2), 39-42.
https://doi.org/10.19885/j.cnki.hbqy.2026.02.002
Xie, G., Xie, M., & Zou, Y. (2025). Synergistic construction and practice path of carbon audit standards and ESG reporting guidelines under the goal of “dual carbon”. China Science and Technology Investment, (29), 31-33.
Zhang, D.-H., & Zhang, X.-D. (2026). Carbon disclosure, corporate governance and corporate green innovation. Finance and Accounting Newsletter, (15), 85-89.
https://doi.org/10.16144/j.cnki.issn1002-8072.2026.15.026
Zheng, X., & Cheng, J. (2026). The path of green logistics efficiency improvement empowered by digital economy. Journal of Heihe College, 17(3), 37-41.
How to cite this paper
A Study on Carbon Audit Mechanisms and Pathways for Digital Economy-enabled Green Logistics
How to cite this paper: Junyi Li, Le Zheng. (2026) A Study on Carbon Audit Mechanisms and Pathways for Digital Economy-enabled Green Logistics. Journal of Humanities, Arts and Social Science, 10(8), 876-883.
DOI: http://dx.doi.org/10.26855/jhass.2026.08.005