“双碳”目标视角下构建铁路运输企业碳资产管理体系

Constructing Carbon Asset Management System for Railway Transportation Enterprises from the Perspective of Emissions Peak and Carbon Neutrality Goals

“2030年前实现碳达峰、2060年前实现碳中和”是中国对世界的庄严承诺,在这一目标的总体布局下各行各业均需提升碳资产管理水平并加速绿色转型。立足于“双碳”目标对铁路运输企业提出的碳资产管理要求,从碳资产的定义出发,分析了铁路运输企业涉及的四类碳资产,即配额型碳资产、减排型碳资产、工具型碳资产以及碳源型碳资产,进而基于碳排放数据管理、碳减排项目管理、碳市场交易管理、碳金融业务管理和碳经营战略管理的框架,构建铁路运输企业的碳资产管理体系,并从夯实碳资产管理的数据基础和提升不同类别碳资产管理水平等方面提出相关建议。

Achieving emissions peak before 2030 and carbon neutrality before 2060 is China's solemn commitment to the world,and all industries need to improve their carbon asset management and accelerate their green transformation under the overall layout of this goal.Based on the requirements of carbon asset management for railway transportation enterprises under the"double carbon"target,this paper analyzes the four types of carbon assets involved in railway transportation enterprises from the definition of carbon assets,namely,allowance carbon assets,emission reduction carbon assets,instrument carbon assets and carbon source carbon assets.The carbon asset management system of railway transportation enterprises is constructed based on the framework of carbon emission data management,carbon emission reduction project management,carbon market trading management,carbon financial business management,and carbon management strategy management.Relevant suggestions are proposed to consolidate the data foundation of carbon asset management and improve the management level of different types of carbon assets.