煤炭企业碳绩效综合评价研究

Comprehensive evaluation of carbon performance of coal enterprises

“双碳”背景下,对煤炭企业进行碳绩效评价,是助其认识自身不足,采取积极有效措施实现碳减排目标的前提和基础,但现有的煤炭企业碳绩效评价研究尚不成熟,特别是缺乏科学合理的指标体系及与之匹配的评价方法,因此构建了包括能源资源利用、经济发展、碳排放、环保投入及制度体系5个二级指标,19个三级指标的煤炭企业碳绩效综合评价指标体系。基于2015—2021年的数据,对A煤炭企业进行碳绩效综合评价,采用最优最差法(BWM)和熵权法分别对各指标赋权并以二者的结果进行线性组合获得各指标的综合权重。评价结果表明:A煤炭企业2015—2021年的碳绩效综合评价值为0.6414、0.7169、0.9614、0.7741、0.8728、0.7777和0.9129,总体上其碳绩效水平在持续提高,但碳排放和环保投入方面仍需加大力度。

Carbon performance evaluation of coal enterprises is based on the background of"double carbon",which is the premise and basis to help them realize their own shortcomings and take active and effective measures to achieve carbon emission reduction targets.However,the existing research on carbon performance evaluation of coal enterprises is still immature,especially the lack of scientific and reasonable index system and matching evaluation methods.In this essay,a comprehensive evaluation index system for carbon performance of coal enterprises has been established,which includes 5 secondary indexes and 19 tertiary indexes,including energy resource utilization,economic development,carbon emission,environmental protection input and institutional system.The comprehensive carbon performance evaluation of A coal enterprise is based on the data from 2015 to 2021,and the beat-worst method(BWM)and entropy weight method are used to assign weights to each index respectively,and the results of the two are combined linearly to obtain the comprehensive weights of each index.The evaluation results show that the comprehensive evaluation values of carbon performance of A coal enterprise from 2015—2021 were 0.6414,0.7169,0.9614,0.7741,0.8728,0.7777 and 0.9129,and overall its carbon performance level is continuously improving,but the aspects of carbon emission and environmental protection investment still need to be strengthened.