“碳达峰、碳中和”的目标是维持生态环境可持续发展，有效控制全球气候，是为全人类的未来作出的重大决定。企业实现“碳达峰、碳中和”是当前和今后一段时期内经济社会发展中的一项极其重要的工作，关系到人民安居乐业，享受绿水青山带来的美好生活，对企业的长期发展具有重要意义。“碳达峰、碳中和”的确定，会倒逼我国能源结构转型、生产方式转型和经济结构转型，推动我国成为创新者、贡献者，在世界范围内率先发起规模空前的第四次绿色工业革命。低碳经济使得企业传统的经营状态产生巨大的变化，企业不再只以利益为标准，碳排放指标成为经营过程中新的重要标准。W公司主营业务为热力、电力等方面的销售，是一家位于渭河北岸西咸新区几何中心秦汉新城的S集团下属的一个高碳排放、高耗能的火电企业。为使企业落实“碳达峰、碳中和”目标，将低碳贯彻到企业的各个部门，真正意义上实现低碳排放，从而实现企业的高质量发展，本文对W公司碳绩效进行评价并且对提升对策进行了分析研究。

本文首先梳理了国内外关于碳绩效评价的相关文献，然后对W公司基本情况、碳排放情况、碳减排相关举措进行介绍，并对W公司碳绩效评价现状及存在问题进行了概括分析。之后基于层次分析法、专家调查法和文献研究法建立了指标体系，确定了五个维度包括学习与成长维度、顾客维度、财务维度、低碳发展维度、内部业务流程维度和每个维度对应的指标，通过层次分析法和专家调查法确立了每个指标的权重并进行了一致性检验，在此基础上运用模糊综合评价法构建了碳绩效评价模型，得到了不同维度和整体的评价结果。最终得出学习与成长维度、顾客维度呈良好状态，财务维度整体极差，低碳发展维度、内部业务流程维度整体较差， W公司低碳程度整体较差。因此说明W公司在财务维度、低碳发展维度、内部业务流程维度方面还有待进一步提升。针对不同维度和整体的评价结果，本文对W公司碳绩效提出有针对性的提升对策，具体包括，学习与成长维度应该通过人才培育，加强培训及提升工作环境来提高整体水平；顾客维度应该建立完善的服务体系、提升公司的定位并巩固扩大市场份额；财务维度上要规整省内碳资源交易、设立“双碳”专项资金、改善资本结构、改进和完善会计制度；低碳发展维度应该加快推荐数字化智能化工作、大力开发利用可再生能源、采用富油煤低碳高校综合利用技术、尽快编制和整合碳达峰碳中和“1+N”战略体系、支持政企学研联合研发和应用。

本文以提高公司竞争能力、盈利能力和可持续发展为目的，以积极履行企业政治责任、经济责任和社会责任为目的。在保证安全生产的基础上，以节能降耗为工作重点，不断提升公司综合实力，为早日实现公司“节能、环保、绿色、城市综合能源中心”发展战略目标打下坚实基础。

因此对公司W碳绩效评价有助于企业逐步向低碳化过渡，未来可进一步考虑政策方面、技术方面、市场方面的因素。

The goal of "carbon peak and carbon neutrality" is to maintain the sustainable development of the ecological environment and effectively control the global climate, which is a major decision made for the future of all mankind. Enterprises to achieve "carbon peak, carbon neutrality" is an extremely important work in the current and future period of economic and social development, related to the people to live and work, enjoy the good life brought by green mountains, is of great significance to the long-term development of enterprises. The determination of "carbon peak and carbon neutrality" will force China to transform its energy structure, production mode and economic structure, promote China to become an innovator and contributor, and take the lead in launching the fourth green industrial Revolution on an unprecedented scale in the world. The low carbon economy has brought about great changes in the traditional business status of enterprises. Enterprises no longer only take benefits as the standard, and carbon emission index has become a new important standard in the business process. W Company's main business is the sales of heat and electricity, etc. It is a high carbon emission and high energy consumption thermal power enterprise under S Group located in Qinhan New Town, the geometric center of Xixian New District on the north bank of Weihe River. In order to enable enterprises to implement the goal of "carbon peak and carbon neutrality", implement low carbon into all departments of enterprises, realize low carbon emission in a real sense, and achieve high-quality development of enterprises, this paper evaluates the carbon performance of W company and analyzes and studies the improvement countermeasures.

 

This paper first reviews the relevant literature on carbon performance evaluation at home and abroad, then introduces the basic situation, carbon emission situation and relevant measures of carbon emission reduction of W Company, and makes a general analysis of the current situation and existing problems of carbon performance evaluation of W Company. After that, an index system was established based on analytic hierarchy process (AHP), expert survey and literature research, and five dimensions were determined, including learning and growth dimension, customer dimension, financial dimension, low-carbon development dimension, internal business process dimension and corresponding indicators for each dimension. The weight of each indicator was established through AHP and expert survey and consistency test was carried out. On this basis, the carbon performance evaluation model is constructed by fuzzy comprehensive evaluation method, and the evaluation results of different dimensions and whole are obtained. Finally, it is concluded that the dimensions of learning and growth and customer are in a good state, the overall financial dimension is very poor, the overall low-carbon development dimension and internal business process dimension are poor, and the overall low-carbon degree of W company is poor. Therefore, it indicates that W company needs to be further improved in terms of financial dimension, low-carbon development dimension and internal business process dimension. Based on the evaluation results of different dimensions and the whole, this paper proposes targeted measures to improve the carbon performance of W company. Specifically, the learning and growth dimension should improve the overall level through talent cultivation, strengthening training and improving the working environment. Customer dimension should establish a perfect service system, enhance the company's positioning and consolidate and expand market share; On the financial dimension, it is necessary to regulate the trading of carbon resources in the province, set up "double carbon" special funds, improve the capital structure, and improve and perfect the accounting system. The low-carbon development dimension should accelerate the recommendation of digital intelligent work, vigorously develop and utilize renewable energy, adopt comprehensive utilization technology of oil-rich coal and low-carbon colleges and universities, prepare and integrate the "1+N" strategic system of carbon peak carbon neutrality as soon as possible, and support the joint research and development and application of government, enterprise, university and research.

 

The purpose of this paper is to improve the company's competitiveness, profitability and sustainable development, and to actively fulfill the corporate political responsibility, economic responsibility and social responsibility. On the basis of ensuring safe production, taking energy saving and consumption reduction as the focus of work, and constantly improving the company's comprehensive strength, laying a solid foundation for the early realization of the company's "energy saving, environmental protection, green, urban comprehensive energy center" development strategic goals. Therefore, the evaluation of the company's W carbon performance will help enterprises gradually transition to low-carbon, and further consideration can be given to policy, technology and market factors in the future.

[1] 比尔·盖茨.气候经济与人类未来[M].北京:中信出版集团，2021.
[2] 习近平.在第七十五届联合国大会一般性辩论上的讲话[N]．人民日报，2020-09-23( 02).
[3] 王凌. HJ公司绿色技术创新投入对碳绩效影响及其投资战略优化[D].江苏大学,2022.
[4] Lebel L, Garden P, Banaticla M R N, et al. Integrating carbon management into the development strategies of urbanizing regions in Asia[J]. Journal of Industrial Ecology, 2007, 11(2): 61-81.
[5] Wieczorek A J, Poussenkova N. Carbon flows between eastern and western Europe[J]. IHDP Update, 2002, 2: 15-16.
[6] Yi L , Dongxiao N , Haichao W , et al. Factors Affecting Transportation Sector CO2 Emissions Growth in China: An LMDI Decomposition Analysis[J]. Sustainability, 2017, 9(10):1730.
[7] Zhou P, Ang B W, Han J Y. Total factor carbon emission performance: a Malmquist index analysis[J]. Energy Economics, 2010, 32(1): 194-201.
[8] Eccles R G, Krzus M P. One report: Integrated reporting for a sustainable strategy[M]. John Wiley & Sons, 2010.
[9] Qian W, Schaltegger S. Revisiting carbon disclosure and performance: Legitimacy and management views[J]. The British Accounting Review, 2017, 49(4): 365-379.
[10] Hoffmann V H, Busch T. Corporate carbon performance indicators: Carbon intensity, dependency, exposure, and risk[J]. Journal of Industrial Ecology, 2008, 12(4): 505-520.
[11] 罗喜英, 张媛, 王雨秋. 基于 “3E” 三角模型的企业碳绩效评价指标体系构建[J]. 财会通讯: 中, 2018 (10): 61-64.
[12] 闫华红，蒋婕. 基于碳会计体系下碳排放指数的构建与应用[J]. 财务与会计，2018(16):57-59.
[13] 李盼, 管亚梅. 基于雾霾污染治理的低碳绩效评价指标体系构建探究[J]. 国际商务财会, 2017 (10): 77-79.
[14] 赵玉珍. 基于低碳审计的碳绩效评价指标体系构建[J]. 中国注册会计师, 2017 (9): 110-113.
[15] Wu D, Xu Y, Liu L. Proposing a new indicator to combat procrastination over CO2 mitigation in China[J]. Carbon Management, 2019, 10(4): 379-385
[16] Yang Y, Li X, Zheng H. Analysis on Beijing’s low-carbon city evaluation index system[C]. International Conference on Advances in Education and Management. Springer, Berlin, Heidelberg, 2011: 163-169.
[17] Ji X, Chen Z, Li J. Embodied energy consumption and carbon emissions evaluation for urban industrial structure optimization[J]. Frontiers of Earth Science,2014,8(1):32-43.
[18] Price L, Zhou N, Fridley D, et al. Development of a low-carbon indicator system for China[J]. Habitat International, 2013, 37: 4-21.
[19] 吴国华，刘清清，吴琳．碳减排潜力差异分析及目标设定[J]．中国人口资源与环境，2011，21（S2）：308-312.
[20] 任高飞．低碳经济发展及其绩效评价[J]．生态经巧：学术版，2012，（1）：73－75.
[21] 贺胜兵，钟丽，周华蓉．低碳经济评价指标体系构建及权重分析[J]．长沙理工大学学报：社会科学版，2013，28（2）：89－95．
[22] 吴雪,陈锦,李爽.低碳经济评价指标体系的构建[J].企业经济,2012,31(06):11-14.
[23] 祝源，王伟．基于模糊数学方法的资源类企业环境绩效评价一一兰花科创为例[J]．环境科学与管理，2012，37（6）：181－186．
[24] 李晓燕. 基于模糊层次分析法的省区低碳经济评价探索[J]. 华东经济管理, 2010, 24(02): 24-28.
[25] 杨红娟, 郭小叶, 孙伟. 基于AHP的模糊综合评价法与DEA方法的低碳供应商绩效评估[J]. 上海管理科学, 2012, 34(05): 37-41.
[26] 周敏. 基于平衡计分卡的钢铁企业碳绩效模糊评价研究[D]. 南华大学, 2018.
[27] 黄泽华,郭勇,李秋燕,张竞超.电力企业低碳管理绩效评价系统的研究[J].中国管理信息化,2015,18(24):91-93.
[28] Jia J S, Fan Y, Guo X D. The low carbon development (LCD)levels’ evaluation of the world’s 47 countries (areas) by combining the FAHP with the TOPSIS method [J]. Expert Systems with Applications, 2012, 39(7): 6628-6640.
[29] Guo J H. The efficiency evaluation of low carbon economic performance based on dynamic TOPSIS method [J]. Journal of Interdisciplinary Mathematics, 2017, 20(1), 231-241.
[30] 孙雨,张洪潮.转型视角下煤炭企业低碳绩效评价[J].煤炭技术,2017,36(10):317-318.
[31] 朴胜任．京津冀区域碳减排能力测度与合作路径研究[D]．天津理工大学，2014.
[32] Wang C. Study on the dynamic evaluation of the regional green low-carbon transformation in China evidence from Qingdao, Yantai and Weihai[J]. Chaos, solitons & fractals, 2016, 89: 147-152.
[33] 马艳琳,陈进.企业碳绩效考评框架构建研究——基于平衡计分卡视角[J].金融经济,2013(04):129-131.
[34] 鲍宏,刘光复,刘志峰,卞本阳.产品多粒度层次低碳绩效分析方法[J].中国机械工程,2013,24(17):2390-2397.
[35] 屈小娥，袁晓玲．中国地区能源强度差异及影响因素分析[J]．经济学，2009,（9）：68－74．
[36] 李响,张雪花.基于“全碳排核算”的碳绩效评价方法研究[J].环境科学与管理, 2014, 39(06): 152-158.
[37] 胡芳,李树丞,李林.低碳经济模式下公共工程投资项目的绩效评估模型研究[J].财经理论与实践, 2012, 33(02): 108-112.
[38] 杨红娟,张天霞,彭金芳.基于突变级数法的钢铁企业环境绩效评价[J].价值工程, 2014, 33(09): 1-3.
[39] 汪明月，刘宇，李梦明，等．区域碳减排能力协同度评价模型构建与应用[J]．系统工程理论与实践，2020，40(20)：470-483．
[40] 姚奕，倪勤．各地区碳减排能力综合评价研究——基于投影寻踪分类模型[J]．运筹与管理，2012，21(05)：193-199.
[41] 苏小宁. 山西省碳排放增长因素分解与基于CGE模型的碳税政策效果模拟研究[D].山西财经大学,2022
[42] 张燕. 长江经济带碳排放影响因素与碳减排能力评价研究[D].南京信息工程大学,2020.
[43] Climate change 2007-the physical science basis: Working groupⅠcontribution to the fourth assessment report of the IPCC [M]. Cambridge University Press, 2007.
[44] 秦大河,罗勇,陈振林.气候变化科学的最新进展：IPCC 第四次评估综合报告解析[J].气候变化研究进展,2007,3(6):311-314.
[45] 巢清尘,李柔珂,崔童,魏超.中国气候变化科学认识进展及未来展望——中国《第四次气候变化国家评估报告·第一部分》解读[J].中国人口·资源与环境,2023,33(01):74-79.
[46] 孟凡会.企业低碳绩效综合评价研究[D].山东财经大学,2014.
[47] 郭玉清. 我国企业碳绩效综合评价问题研究[D].北方工业大学,2016.
[48] 黄永萍.基于可持续平衡计分卡的HD发电公司碳绩效评价研究[D].沈阳工业大学,2021.
[49] 白昱.低碳生态经济视角下企业碳绩效评价体系及其应用[D].山东财经大学,2014.
[50] 刘祝龙,王欢林.低碳电力供应链绩效评价——基于层次分析和模糊综合评价[J].中国集体经济,2012, (15): 77-78.
[51] 鞠芳辉,董云华,李凯.基于模糊方法的企业环境业绩综合评价模型[J].科技进步与对策,2002 (03):93-95.
[52] 向海燕,张同建,刘涛.我国企业低碳绩效测评体系的设计与思考[J].经济导刊,2011 (05): 68-69.
[53] 郝风雷.低碳经济下对企业会计信息披露的研究[D].山东经济学院,2011.
[54] 王玮,田小华,肖辉.低碳背景下我国上市公司绩效评价体系研究[J].中国林业经济,2012 (01):45-48.
[55] 刘利群.低碳经济下企业业绩评价体系的改进——基于平衡计分卡的研究[J].会计之友,2011(10):52-56.
[56] 刘源. 基于低碳经济的中小企业综合业绩评价研究[D].重庆交通大学,2010.
[57] 李晓辉,周永源.钢铁企业规模、管理与绩效[J].科技管理研究,2011,31(02):130-133.
[58] 李爱华,刘欣,张悦.对上市公司经营绩效评价趋势的探讨[J].沈阳工程学院学报(社会科学版),2008(03):354-356.
[59] 孙伟.基于灰关联分析的上市公司绩效评价[J].哈尔滨理工大学学报,2006(01):60-62.
[60] 李力,刘全齐,唐登莉.碳绩效、碳信息披露质量与股权融资成本[J].管理评论,2019,31(01):221-235.
[61] 闫华红,蒋婕,吴启富.基于产权性质分析的碳绩效对财务绩效的影响研究[J].数理统计与管理,2019,38(01):94-104.
[62] 李海龙,唐献凤.区块链嵌入下电力企业新型碳绩效管理体系构建[J].财会月刊,2023,44(07):85-92.
[63] 何玉,唐清亮,王开田.碳绩效与财务绩效[J].会计研究,2017(02):76-82+97.
[64] 徐光华,林柯宇.基于DEA的企业碳绩效评价[J].财会月刊,2015(33):65-68.
[65] 张彩平,肖序. 企业碳管理绩效指标体系研究[C]//中国会计学会环境会计专业委员会.中国会计学会环境会计专业委员会2011学术年会论文集.2011:620-628.
.