Identification of Risks to the Achievement of Climate Neutrality Targets – in Order to Audit the Riskiest Branches of the Hungarian Economy
DOI:
https://doi.org/10.18096/TMP.2021.03.07Keywords:
Climate change, mitigation of GHG emission, risk identification, logical probability model, auditingAbstract
Reducing greenhouse gas (GHG) emissions, considered to be the main cause of global warming, is one of the greatest challenges of our time. The implementation of new practices is assisted by the supreme audit institutions, among them the State Audit Office of Hungary, with advice based on their audits. Auditing is effective when it is carried out in the areas most at risk of failing the objective. The SAO's experts have developed a method for identifying the branches of the national economy the most at risk in terms of reducing GHG emissions. The essence of this method, the developed logical probability model and the results of the calculations are presented in this article.
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