“双碳”视角下煤炭企业及其生产矿井碳绩效评价体系与应用

Carbon Performance Evaluation System and Application of Coal Enterprises andTheir Production Mines from the Perspective of“Double Carbon”

针对目前我国缺乏从“双碳”角度对煤炭企业及生产矿井可量化的碳绩效评价体系的现状,分别构建了煤炭企业整体碳绩效评价指标体系及生产矿井碳绩效评价指标体系,搭建熵权综合指数评价模型用于评价。该体系不仅可以从经济发展、降碳减污、节能与综合利用三个维度评估煤炭企业整体碳绩效的优劣,还可以通过经济发展、节能降耗、减排降碳三个维度评估各生产矿井的碳绩效水平。选取目前社会责任报告披露较为详细的平顶山天安煤业股份有限公司进行碳绩效评价实证分析。评价结果表明,碳绩效评价指标体系具备较好的科学性和适用性,可为煤炭企业寻找碳减排、碳中和路径提供一定的理论指导。

In view of the current situation that China lacks a quantifiable carbon performance evaluation system for coal enterprises and production mines from the perspective of“double carbon”,the overall carbon performance evaluation index system of coal enterprises and the carbon performance evaluation index system of production mines were respectively constructed.The entropy weight-composite index evaluation model was used for evaluation.This system can not only evaluate the overall carbon performance of coal enterprises from the three dimensions of economic development,carbon&pollution reduction,and energy saving&comprehensive utilization,but also evaluate the performance of each production mines through the three dimensions of economic development,energy saving&consumption reduction,and emission&carbon reduction.Pingdingshan Tian'an Coal Co.,Ltd.,which has relatively detailed disclosure of social responsibility reports,was selected to conduct empirical analysis of carbon performance evaluation.The evaluation results show that the carbon performance evaluation index system has a certain degree of scientificity and applicability,and can provide a certain theoretical guidance for coal enterprises to find carbon emission reduction and carbon neutral paths.