“双碳”目标视角下铁路运输企业碳资产管理SWOT分析

SWOT Analysis of Carbon Asset Management of Railway Transportation Companies from the Perspective of Carbon Peaking and Carbon Neutrality Goals

在碳达峰碳中和目标的整体布局下,各行各业均需提升碳资产管理能力、加速绿色转型。本文立足于铁路运输企业的碳资产管理,首先通过文献梳理明确“双碳”目标下碳资产和碳资产管理的内涵;接着分析了交通运输部门在碳资产管理方面的实践,认为相关企业碳交易参与程度较低,且尚未形成系统的碳资产管理体系;进而展开对铁路运输企业碳资产管理的SWOT分析,认为铁路运输企业的优势体现在显著的减排成效、突出的比较优势和巨大的碳资产开发潜力,但同时具有碳资产数据不完善、碳市场融入程度低、碳资产管理思想落后等劣势,从外部环境来看,有利的市场环境、积极的政策环境和较高的社会认可度带来发展机会,但同时巨大的减排压力、绿色转型的机会成本和风险因素造成的威胁不容忽视;最后提出铁路运输企业在碳资产管理上的SWOT战略矩阵。

Under the overall layout of the Carbon Peaking and Carbon Neutrality Goals, all industries need to improve carbon asset management capacity and accelerate green transformation.This paper takes the carbon asset management of railway transportation enterprises as the research object. Firstly, the concepts of carbon asset and carbon asset management under the Carbon Peaking and Carbon Neutrality Goals are clarified on the basis of literature review. Secondly, the practice of carbon asset management in transportation sector has shown that transportation companies have a low degree of participation in carbon market transactions and have not yet formed a systematic carbon asset management system. And then the SWOT analysis of carbon asset management of railway transportation companies is carried out, which points that the Strengths are significant emission reductions, prominent comparative advantages and great potential of carbon asset, the Weaknesses are incomplete carbon asset database, low participation of carbon market and backward ideas of carbon asset management, the Opportunities are favorable market environment, positive policies and high social recognition, the Threats are huge pressure on emission reduction, opportunity cost and risk of green transformation. Finally, the SWOT strategy matrix of carbon asset management for railway transportation enterprises is proposed.