企业碳绩效方程式评价方法研究——以我国钢铁企业为例

发布时间：2018-05-24 20:52

本文选题：碳绩效评价 + CRVC　；参考：《南华大学学报(社会科学版)》2016年05期

【摘要】：针对目前国内外碳绩效评价方法缺失的现状,文章依据能源、经济和环境之间的内在关联,提出了碳绩效方程式评价法——CRVC。该评价方法用简明的方程式反映了碳排放与碳减排活动所产生的低碳资源效率、低碳经济效益和低碳环境效益,体现了碳绩效评价促进实现"资源、经济和环境"三赢的目的。运用CRVC法评价首钢、攀钢、包钢、武钢、河北钢铁等5家钢铁企业的碳绩效,发现该方法能较好地反映这5家钢铁企业之间碳减排效果的差异,因而能为钢铁企业识别碳排放源,明确碳减排关键环节提供指导。CRVC所蕴含的基本原理表明,发展循环经济以减少碳资源投入、积极参与碳交易以降低碳成本以及制定碳预算以控制碳排放量等措施有助于有效提高企业的碳绩效,促进企业的低碳转型。
[Abstract]:In view of the current situation of lack of carbon performance evaluation methods at home and abroad, the paper puts forward a carbon performance equation evaluation method based on the internal relationship between energy, economy and environment - CRVC., which reflects the low carbon resource efficiency produced by carbon emission and carbon emission reduction activities, low carbon economic benefit and low carbon environment. The carbon performance of 5 steel enterprises, such as Shougang, Pangang, Baotang, WISCO and Hebei iron and steel, is evaluated by the CRVC method, and it is found that this method can reflect the difference of carbon emission between the 5 iron and steel enterprises and can identify the carbon source for the iron and steel enterprises. The basic principles of providing guidance for the key link of carbon emission reduction show that the development of circular economy to reduce the investment of carbon resources, actively participate in carbon trading in order to reduce carbon costs and make carbon budget to control carbon emissions will help to effectively improve the carbon performance of enterprises and promote the low-carbon transformation of enterprises.
【作者单位】：南华大学经济管理学院;
【基金】：国家社会科学基金青年项目“低碳转型视角下企业碳绩效评价机制研究”(编号:13CGL029) 湖南省社科基金一般项目“基于资源价值流视角的企业碳绩效评价标准研究”资助(编号:14YBA339) 南华大学研究生科研创新课题“碳排放权价格与电力行业产量关系实证研究”资助(编号:2015XCX07)
【分类号】：X196;F426.31

【相似文献】