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Research On Carbon Performance Evaluation Of Chenming Paper Based On Balanced Scorecard

Posted on:2024-09-07Degree:MasterType:Thesis
Country:ChinaCandidate:G YuFull Text:PDF
GTID:2531307178494604Subject:Accounting
Abstract/Summary:PDF Full Text Request
During the National People’s Congress in 2021,the issue of "carbon peaking and carbon neutrality" has received much attention.In his speech at the 15 th Conference of the Parties to the Convention on Biological Diversity Leaders Summit in October 2021,President Xi Jinping said that in order to promote the goal of carbon peaking and carbon neutrality,China will announce implementation plans for carbon peaking in key industries and corresponding safeguard measures,and establish a "1+N" policy system for carbon peaking and carbon neutrality.At the same time,China has also set the goal of "striving to peak carbon emissions by 2030 and achieving carbon neutrality by 2060".In the national for the realization of "carbon peak,carbon neutral" increasingly important situation,the paper industry as a high energy consumption industry should also actively respond to advocate,actively implement initiatives to accelerate the transformation and upgrading of their own low carbon economy,which is consistent with the current social and economic development concept can also promote the sustainable development of the whole industry.The carbon performance achieved by the paper industry in the implementation of carbon reduction can be used as a "report card" to test the results of low carbon initiatives.Therefore,it is important to build a carbon performance evaluation index system based on the company’s own situation.This thesis uses the Balanced Scorecard to study the carbon performance evaluation of Chenming Paper.First of all,this thesis expounds the research background and research significance.At the same time,by sorting out and analyzing relevant domestic and foreign literature,it classifies the related literature research on the balanced scorecard,carbon performance evaluation,and the application of the balanced scorecard to carbon performance evaluation.On the basis of this thesis,a more detailed analysis is carried out;then,the relevant concepts and theories are defined in detail,and the evaluation method used in this research is introduced;secondly,taking Chenming Paper as the research object in the introduction.After analyzing the relevant situation of the enterprise,a carbon performance evaluation system based on the balanced scorecard was constructed.By selecting indicators,determining weights,and calculating scores,the final evaluation results were obtained.Then,aiming at Chenming Paper’s evaluation scores in various dimensions,it comprehensively analyzes the evaluation results and evaluates the company’s carbon performance,and then puts forward safeguard measures for the company’s carbon performance evaluation system,and plans the company’s carbon performance-related structure system,and personnel optimization and upgrading;finally,draw the final research conclusion and reflect on the shortcomings of this research.It can be seen from the research results that Chenming Paper’s final carbon performance score is good,which can show that the many low-carbon measures actively implemented by the company have obvious effects and can actively respond to the national low-carbon policy.Although the financial dimension of Chenming Paper is slightly inferior in comparison,the overall situation of the company is improving,and its future development prospects are more positive.In the existing carbon performance system evaluation research,this thesis adds the actual application of Chenming Paper’s carbon performance evaluation system to provide new thinking and reference for the sustainable development of the paper industry and the research and application of carbon performance evaluation.
Keywords/Search Tags:Balanced scorecard, Carbon performance, Paper company, AHP
PDF Full Text Request
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