双碳背景下大型能源企业碳资产管理体系构建

Construction of Carbon Asset Management System for Large Energy Enterprises Under the Background of Carbon Peaking and Carbon Neutrality

[目的]随着“双碳”目标的提出及碳市场规模日益扩大,如何管理碳资产、实现碳资产保值增值成为大型能源企业绿色低碳发展面临的重要问题,文章针对大型能源企业面临形势、管理模式现状、管理体系构建方法等方面进行综述分析,为我国大型能源企业在碳资产管理上提出相关建议。[方法]首先研判了全国碳市场启动与国家核证自愿减排量CCER即将重启背景下能源企业面临形势,而后对当下企业碳资产统一管理模式与分散式管理模式之间的成本差异进行分析,进而提出碳资产管理“四统一”原则、“企业总部-碳资产管理公司-控排企业”三级制度、交易风控“五个原则”体系,通过搭建大型能源企业统一碳资产信息化管理平台,逐步深化数据管理及开发、低碳分析及咨询、市场交易及碳金融3大板块业务,构建碳资产管理业务生态链。[结果]通过对当下能源企业面临形势、发展现状、政策要求进行梳理分析,理清了碳资产管理体系优化方法与未来业务发展方向。[结论]文章综述了双碳背景下大型能源企业碳资产管理体系及业务架构,现阶段管理模式上仍存在分散管理带来的一系列问题,需要从顶层管理、组织实施、资金保障、风控管理、人才保障、激励考核等多途径逐步优化管理,实现碳资产保值和增值目标,助力本土区域乃至全国“双碳”工作顺利开展。

[Introduction]With the proposal of the"carbon peaking and carbon neutrality"and the increasing scale of the carbon market,how to manage carbon assets and realize the preservation and appreciation of carbon assets has become an important issue facing the green and low-carbon development of large-scale energy enterprises.This paper summarizes and analyzes the situation faced by largescale energy enterprises,the status quo of management mode and the construction method of management system,and puts forward relevant suggestions for large-scale energy enterprises in China on carbon asset management.[Method]This paper first analyzed the situation faced by energy enterprises under the background of the start of the national carbon market and the upcoming restart of the national certified voluntary emission reduction CCER,and then analyzed the cost difference between the current unified management mode and the decentralized management mode of enterprise carbon assets,and then put forward the principle of"four unification"of carbon asset management,the three-level system of"enterprise headquarters-carbon asset management company-control enterprise",and the five principles of"transaction risk control",an ecological chain of carbon asset management business was constructed by building a unified carbon asset information management platform for large energy enterprises,gradually deepening the three major business segments of data management and development,low-carbon analysis and consulting,market transactions and carbon finance.[Results]Through the analysis of the current situation,development status and policy requirements of energy enterprises,the optimization method of carbon asset management system and the future business development direction are clarified.[Conclusion]This paper summarizes the carbon asset management system and business structure of large energy enterprises under the background of carbon peaking and carbon neutrality.At present,there are still a series of problems brought by decentralized management in the management mode.It is necessary to gradually optimize the management from the top-level management,organization and implementation,capital guarantee,risk control management,talent guarantee,incentive assessment and other ways,so as to maximize the preservation and appreciation of carbon assets,and help the local region and even the whole country to carry out the"carbon peaking and carbon neutrality"work smoothly.