企业内部碳定价机制研究及对中国企业的建议

Study on Carbon Pricing within Enterprises and Suggestions for Chinese Enterprises

企业内部碳定价机制推动企业“以货币单位思考减排问题”,可以作为气候风险管理的工具,起到吸引管理层对低碳发展方式的关注、以低成本方式实现减排目标、提升员工低碳发展意识等作用。采用企业内部碳定价方式推动低碳发展,已逐步成为新常态。文章通过研究微软、BP、壳牌等企业内部碳定价典型案例,分析外部政策定价、影子价格定价、低碳费用定价等企业内部碳定价方式,总结不同碳定价方式的作用机制及优缺点。针对中国目前碳市场所处阶段特征,对中国企业提出了完善碳核查核算机制、引入影子价格机制、试点碳排放费及内部碳市场机制的建议。

The internal carbon pricing mechanism of enterprises promotes"thinking about emission reduction issues in monetary units",which can serve as a tool for climate risk management,attract management attention to low-carbon development methods,achieve emission reduction goals in a low-cost way,and enhance employees'awareness of low-carbon development.The adoption of internal carbon pricing methods to promote low-carbon development has gradually become the new normal.The article analyzes typical cases of internal carbon pricing in companies such as Microsoft,BP,and Shell,analyzes external policy pricing,shadow pricing,and low-carbon cost pricing,and summarizes the mechanisms and advantages and disadvantages of different carbon pricing methods.Suggestions have been put forward for Chinese enterprises to improve their carbon verification and accounting mechanisms,introduce shadow pricing mechanisms,pilot carbon emission fees,and internal carbon market mechanisms in response to the current stage characteristics of China's carbon market.