Liu, H. and Liu, Q., 2019. Identification path and validation of carbon-intangible assets in enterprises. In: Guido-Aldana, P.A. and Mulahasan, S. (eds.), Advances in Water Resources and Exploration. Journal of Coastal Research, Special Issue No. 93, pp. 862–865. Coconut Creek (Florida), ISSN 0749-0208.

To cope with climate warming, scientific identification of carbon-intangible assets in enterprises is the prerequisite for its effective management. Following the normative research methods from theoretical analysis to case validation, and then to method induction, firstly, the existing asset identification theory is analyzed and the preliminary identification path of carbon-intangible assets is put forward; secondly, the mechanism and process of carbon-intangible assets identification are studied to verify the preliminary identification path; finally, the identification path of carbon-intangible assets with universal significance is summarized by combining theoretical analysis and case validation.