基于资源价值流的碳绩效评价指标及其在钢铁企业的应用

Research on Carbon Performance Evaluation Indicators from the Perspective of Resource Value Flow and its Practice in the Iron and Steel Enterprise

目前所构建的碳绩效评价指标没有深入企业内部生产流程,密切结合企业碳排放的特点,导致无法有效指导企业的碳减排行为。尝试借鉴资源价值流的理论和方法,构建由碳成本效率、碳经济效率、碳减排效率和碳排放强度组成的企业碳绩效评价指标体系,并以此评价钢铁企业的碳绩效水平。研究结果表明,基于资源价值流的碳绩效评价指标有助于较好的反映企业的碳资源的利用效率,识别关键碳排放源,比较碳成本效益,能为利益关系人评价企业的碳绩效优劣提供决策相关的信息。

In order to play the role of carbon performance evaluation in stimulating carbon reduction and limiting carbon emission, it needs scientific evaluation indicators. However, current research on carbon performance evaluation indicators can＇ t effectively direct the enterprise＇s carbon reduction because they don＇t go deep into enterprise＇ s operation and combine with the characteristics of carbon emission. Therefore, the paper constructs a system of carbon performance evaluation indicators including carbon cost efficiency, carbon economic efficiency, carbon reduction efficiency and carbon intensity according to the theories and methods of resource value flow. The results show that carbon performance evaluation indi- cators for the perspective of resource value flow can improve carbon resource efficiency, identify the key source of carbon emission and compare carbon cost and benefit and provide decision related information for interest related parties.