碳交易政策背景下钢铁行业碳绩效评价分析

Analysis of Carbon Performance Evaluation in the Steel Industry in the Context of Carbon Trading Policy

在最近的十年中,我国在绿色发展和节能减排等领域取得了长足的进展。但是由于传统绩效评价体系缺乏对碳排放、环境保护等指标的关注,只是简单地把碳排放当做财务绩效评价体系的非关键指标,导致企业在节能减排方面的作为难以获得相应的回报。钢铁行业作为高污染、高排放的行业,属于节能减排的重点行业,因此,基于碳排放权交易背景,以钢铁行业作为研究对象,进行碳绩效评价分析,更好地指导钢铁行业的碳减排工作,为钢铁行业提升碳绩效水平提供参考。

In the last decade,China has made great progress in the fields of green development and energy conservation and emission reduction.However,due to the lack of attention to carbon emission and environmental protection indicators in the traditional performance evaluation system,carbon emission is simply treated as a non-key indicator in the financial performance evaluation system,which makes it difficult for enterprises to obtain corresponding rewards for their actions in energy conservation and emission reduction.As a high-pollution and high-emission industry,the iron and steel industry is a key industry in energy conservation and emission reduction.Therefore,based on the background of carbon emission trading,the iron and steel industry is used as the research object to conduct carbon performance evaluation and analysis,so as to better guide the carbon emission reduction work of the iron and steel industry and provide reference for the iron and steel industry to improve the level of carbon performance.