我国企业碳绩效综合评价问题研究

Research on the Comprehensive Evaluation of Enterprises' Carbon Performance in China

企业作为经济发展的主体,既是能源的主要消耗者,也是温室气体的主要排放者,对企业的碳绩效进行客观、全面地评价具有重要意义。从财务、内部流程管理、利益相关者和学习与成长四个维度对我国电力企业的碳绩效进行评价,结果显示企业碳绩效的整体水平不高,企业披露的碳信息不够完善,不利于进行碳绩效评价。建议政府主导构建完善统一的碳绩效评价规范;企业积极引导内部员工转变环境治理理念,大力促进清洁生产,提高环保创新投入,增强公司的可持续发展能力。

As the main body of economic development, enterprises are not only the main consumers of energy, but also the main body of greenhouse gases emissions. Therefore, it has important significance to evaluate the carbon performance of enterprises objectively and comprehensively. The carbon performance of power companies in China was evaluated from the following four dimensions： internal business process management, stakeholder, learning and growth. The result shows that the overall level of enterprises＇ carbon performance is not high, and the disclosure of carbon information is inadequate and not conducive to the evaluation of carbon performance. The government should construct a unity of carbon performance evaluation norm. Enterprises should guide internal staff to transfer the concept of environmental governance, vigorously promote clean production and enhance environmental innovation investment to enhance the company＇s capacity for sustainable development.